Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten.

Lately it has become more common to question the companies? actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.

I examine how relationships between people and objects are created and continues through contiguity every time one use or touch an object and through participation through use and memories. The aim is to continue a relationship and to keep a communication alive with people beyond time and space, then, now and henceforth. I take advantage of and transform the traces in an object that belonged to someone. Parallel I create new space for bodies to put their mark for the first time. I compare my work with the Nordic Museum's task to preserve the present for the future.

This thesis investigates and analyses the social media strategy of eight companies. How the companies measure and evaluate their activity and investments in social media channels in general, and Facebook in particular is studied through qualitative interviews. The findings are then compared and analysed. Findings indicate that companies' social media presences to a large extent are dependent on individual employees with high levels of interest for the area and that companies that have integrated social media into their others operations see more value from their efforts..

Businesses role in society is changing. Corporations are expected to take responsibility, not only for their traditional business conduct, but also for social and political issues. A rise in globalization and international trade has led to an increased interest in the concept of CSR. Accordingly, stakeholders are expecting multinational companies to be accountable for existing issues in developing countries. New business models are needed to meet increased expectations of responsibility and shared value creation. Based on an understanding of the need for new business models a multinational corporation is studied in a local context, where a radically new way of doing business is developed.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

The members of the OECD have agreed on giving aid assistance to developingcountries in a way of promoting their own capacity of handling the challengeof poverty and development. The members also cooperate and coordinate theiraid to recipient countries in the purpose of giving as effective assistance aspossible. The aid from these countries is often intended to human rights,democracy and has a humanitarian idea. This is the way from the OECDcountries. The Chinese way of giving aid mostly aimed at the industry of therecipient to promote the economic growth to lift the country out of poverty.The Chinese way do not aim or intend their aid at promoting human rights ordemocracy, often just industry and infrastructure.

Ask any constructional worker and there is a high probability that this person knows a colleague with pain or other disorders caused by working with power tools.According to the Swedish Work Environment Authority 71 percent of the Swedish constructional workers is exposed to vibrations at least 25 percent of the working hours. Despite this, the number of reported occupational sicknesses caused by vibrations is as low as 1, 4 percent.JM Ltd. is one of the largest constructional companies in Sweden. Their main business is new housing and development of residential areas. God quality and low impact on the environment is a part of great importance in the company?s long-term goals.

Uppsatsen behandlar hypotesen om att mänskliga rättigheter blivit en normre-gim som kan utgöra en legitim grund för militärt våld. Genom att se på traditio-nella sätt (realistiska, folkrättsliga och teoritraditionen om rättfärdiga krig) att skapa legitimitet knyter vi an till den aktuella världssituationen där mänskliga rät-tigheter spelar en allt större roll. Uppsatsen diskuterar även vad mänskliga rättig-heter som legitimitetsargument innebär, såsom en möjligtvis konditionerad suve-ränitet, och ett omvärderande av FN:s roll i världen, och de problem som uppstår i förhållande till dessa. Vidare frågar vi oss huruvida mänskliga rättigheter kan ut-göra svepskäl för att rättfärdiga annars illegitima krig. Vårt empiriska fokus ligger på NATO:s intervention i Kosovo och den USA-ledda invasionen av Irak..

In a database environment, when you create or alter tables you often want to have a basic interface for standard operations such as insert, delete and update. This thesis report covers an analysis of what programs there are on the market for generating such interfaces and compares them against the demands of a real company. The analysis showed that none of the programs were completely meeting the requirements and therefore an own implementation of an interface generating program was created. The result is a PL/SQL program capable of generating files, storing them in a version handling system and executing the files into the database..

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

Mechanical scaling is one of the most complex operations of all in the mining process. The operators are using both hearing, sight and feel to read the rock and to know where to scale and where to leave. They say they go on gut feeling in great extent, something that comes with experience. The scaling machine is placed into the edge of unsecured and newly blasted rock to hammer off the blocks that has become loose after the blast, but not enough to fall down. It goes without sayingthat it is a risky job.

This essay will try to analyze how Syria?s official news agency, SANA, describes events taking place in Syria in the days between 1.4 and 18.4.2012. This will be contrasted with how BBC and CNN describe the events. These other two news agencies were chosen, because they represent media from democratic countries in Europe and the USA. This rebellion became a full scale civil war over time.

Uppsatsen består av beskrivning och analys av USA:s, Kinas, Rysslands och Japans inställningar till en koreansk återförening, samt dessa inställningars bakomliggande orsaker. Hegemoniskolan och neorealistisk teori används för att förklara staternas ageranden i det anarkiska systemet. Ryssland och Kina ställer sig direkt negativa till en koreansk återförening, främst av säkerhetspolitiska och maktpolitiska skäl. Hegemonen USA är i teorin positivt men i har praktiken inte någon policy. Främst önskar de öka sin egen makt i regionen, medan Kina och Ryssland önskar minska den för att bibehålla maktbalansen.