Syftet med detta arbete har varit att följa och dokumentera en komplett ombyggnad av en befintlig golfbana med omfattande dräneringsproblem. Dessa problem har med tiden resulterat i förkortad spelsäsong och försämrad spelupplevelse för golfklubbens medlemmar. Arbetet med ombyggnaden skulle följas på plats under perioden 2007-2009, då ombyggnaden föregick, med en parallell litteraturstudie som behandlade tillämpade metoder och tekniker. Litteraturstudien relaterar till hur erkända och väl beprövade rekommendationer från United States Golf Association (USGA) skall tillämpas vid denna typ uppbyggnad av spelytor. Rekommendationerna går att tillämpas på olika sätt under olika förhållanden, vilket även Svenska Golfförbundets (SGF) anpassning av dessa riktlinjer påvisar.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

Employee turnover can cost an organization a significant amount of money. In addition, retention of employees can beneficial towards to an organization as it e.g. allows to save costs related torecruitment and training of new employees. The fast food industry is recognized as an industry which employs low-skilled employees and is especially in the United States known to be prone to high employee turnover. With regards to Europe, only little information is available in the field of low-skilled employee retention in the fast food industry.

Title: Access to cultural education in a multi-ethnical context.The right to dance and play an instrument, to paint and work with film is taken for granted by many children in Malmoe today. The agenda explicitely phrases the intent of the publicly financed schools of art for children to reflect the multi-ethnic demographics of the city. Public community music schools of today, incorporate classes in all forms of art and are called "Culture schools". There is a long tradition of teaching and making music to lean on as a music teacher in Sweden. This paper tries to explore how these rights are expressed in the governing documents of the Culture school of Malmoe.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

This essay contains a discoursive analysis of fifteen travel reports from five of the largest papers in Sweden. The travel reports contains recaptions from wildlife tourism experiences were the predators are the main target, or at least one of the main targets. Seven of the reports are from Sweden and eight of them from Russia, Rumania, Finland, Turkey and the United States. Predators in this essay aims to those in Sweden called ?the big five?, these are: bears, wolves, lynxes , wolverines and golden eagles.

The largest project at the AICG lab at Linköping University, Cognitive models for virtual characters, focuses on creating an agent architecture for intelligent, virtual characters. The goal is to create an agent that acts naturally and gives a realistic user experience. The purpose of this thesis is to develop and implement an appropriate learning model that fits the existing agent architecture using an agile project methodology. The model developed can be seen as an online unsupervised reinforcement learning model that enhances experiences through reward. The model is based on Maes model where new effects are created depending on whether the agent is fulfilling its goals or not.The model we have developed is based on constant monitoring of the system.

The construction and real estate industry represents a significant part of Sweden's total impact on the environment and mainly affects the following national environmental objectives: reduced climate impact, a good built environment and a non-toxic environment. By establishing internal rules, companies within the industry can reduce their environmental impact. SMT (AB Sandvik Materials Technology), a part of the industrial group Sandvik AB, has set a target that during 2014 develop a guiding document with special consider to the environmental impact during construction of office buildings, that they establish at the Swedish regional capital Sandviken, for both internal and external tenants. This study therefore aims to clarify which environmental aspects that the construction and real estate sector mainly are responsible for, and therefore should be part of a guiding document for a company for establishing office buildings, and to present arguments regarding the use of such a document. The study is based on literature studies and personal contact with other companies, in the form of e-mail conversations and a telephone interview.

Castration of dogs holds many reasons and opinions, therefore methods, traditions and rea-sons vary. The approaches have during time changed from mostly surgical castrations to also including hormonal treatments. Castration is used to control the dog's reproductive abilities, for medical reasons and to possibly rectify problems of behavioral nature. How common a particular method of castration is in a country is highly dependent on the country's traditions. In Sweden it is most common with castration for medical reasons, such as possible elimina-tion of diseases, for example, benign colorectal tumors.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

This study investigates and describes the phenomenon of ?technical tourism?, in the case ofwind power plants in Sweden. The main purpose of the study is a greater understanding ofa field which to date has remained largely uncharted.Technical tourism is a type of visits to a production site, where the technical aspect ofthe production is the main focal point for the visitor. The definition of technical tourism isbased on concepts within ?Industrial tourism?.

Despite the fact that the issue has been discussed for several decades, there are still no rules in Sweden mandating political parties and candidates to disclose received donations. Because of this lack of transparency, Sweden is not fulfilling some of its international obligations and has fallen behind in the international trend to increase the transparency of election campaign finance. The lack of disclosure rules in Sweden has led to extensive criticism, most notably from the Council of Europe´s group of states against corruption, Greco, who criticized Sweden in light of the guidelines on the subject from the Council of Europe. At this writing, a new proposal for disclosure rules is being prepared at the Department of Justice, DoJ. The proposal is to be presented in spring 2013.