In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

In offshore oil production FMC Subsea systems use a product called cap. The cap´s mainly task is to protect hubface and seal areas on inboard hub against dirt, corrosion and mechanical damage under installation of a subsea system. A new model of a cap has been designed and analysed using finite element method. The model is called KC3-12 and has a new function, emergency release, which is a backup method for the ROV (remote operated vehicle) to release the cap from the hubface when it is placed under water. The cap KC3-12 was found to fulfil the criteria under the test load pressure, according to ASME VIII, div2.

Background and problem: In March 15, 2009, the third piece of money laundering directive was introduced which mean a more strict legislation in control against money laundering and terrorist financing. The directive is based on a risk based point of view which means that the resources should be used where the needs are. The responsibility for financial companies and other parts are bigger then before which means that they have to get a more extensive customer knowledge etc. It has however been appeared that the directive in some cases lack of precision and clarity which creates an insecurity among those who are included by the law. Purpose: The purpose of this paper is to examine which consequences the third piece of money laundering will bring on the banks customer relationships and how the employees work assignments at the banks will be affected. The authors also want to examine how the extension of money laundering will be affected and clarify if there is any indistinctness about how the application looks around the banks.Method: The authors choose to use a qualitative method and the empiric material has been collected through personal meetings, telephone interviews and through e-mail answers. Conclusion: The majority sees the third piece of money laundering directive as something positive which will protect both the banks and their customers.

GPS is perhaps the future in agriculture. The next years will show it but the precision becomes only better and better and the number of users becomes only more and more. This work shows experiences from today's users and how the profitability can be improved on a farm with normal plant cultivation. The aim is to show how big the actual advantage can be to have a GPS and how good precision there is with the equipment. John Deere and Trimble are the big producers of GPS equipment to the agriculture.

This thesis examine if social voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social voluntary organisations and their characteristics.

Volvo Construction Equipment is a world leading company in construction machinery. Tomaintain the best products, development is prioritized. The master thesis regards sound reductionof the hydraulic system on a wheel loader. The background to the master thesis is asimulation made on the hydraulic system, performed autumn 2005. The result of the simulationshows that the energy of the pressure ripple is reduced when the paralleled hydraulicpumps are phase shifted and reduces each others pump pulsations.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

The aim of this essay is to examine the handling of plastic waste on a local level in the three municipalities of Gothenburg, Malm? and Stockholm. This is achieved with the help of guidance within the theory of Multi-level Governance. By applying the EU directive 2019/904, about disposable plastic, and examining the global plastic problem, the efforts to promote sustainable use, and recycling of plastic, is analyzed. The method involves a qualitative content analysis, where the 2022 waste plans of the three municipalities, ?Sveriges handlingsplan f?r plast? by the Government Office, and the 2019/904 EU directive constitutes the base of the study.

This study describes and reviews horse stable equipment from companies who builds and sells the equipment. In the study the companies various equipment was compared with regulations in the law of prevention of cruelty to animals. The purpose with this study was to find out if the companies stable equipment are approved according to the regulations within this area. The study used at five randomly picked companies.This study showed that three of the five examined companies refered, in one way or another, to the law of prevention of cruelty to animals on their website. Unfortunately not any of the companies referred to todays existing law of prevention of cruelty to animals.

The aim of the work was to investigate the possibility to combine information from PPG and bio-acoustic technology to extract information that is related to the blood pressure. The measurements have been carried out with several different configurations. First the relation between arterial sounds and the PPG-signal was studied. After those measurements with both PPG and the bio- acoustic technique was concluded on people in different positions and after riding a bike. The goal was to vary the blood pressure.

Swedish Trotting association was formed in 1925. They are the ones who design the regulations concerning what is permissible and not permissible for the horse, driver and trainer, when they have a license at a Swedish racing track. The Veterinary department of Swedish Trotting association decides in consultation with representatives from veterinaries around the country what is allowed and not allowed, based proven experience, combined with the availability of scientific data and Veterinary Department's own assessment. After stricter regulations for good animal welfare from the Swedish government, Swedish Trotting association is going to work out a workable model for how new equipment can be tested in the future to see how the equipment affects the horse. In the future, all equipment will be objectively tested before approved. The purpose of this work was to develop a well-functioning model for this. The research-question for this work is: Is this study design a well-functioning model of how the equipment should be tested in the future? The equipment used for designing this model was bitless bridle with a bit.

The E-department at GETRAG All Wheel Drive in Köping have problems with the efficiency on parts of their production equipment. The equipment with the most significant efficiency problems are four automated multifunctional production cells that produces housing for rear drive units. The major part of the problem is the large amount of small stops that causes the low efficiency.The department already worked with logging of interruptions and efficiency calculations before this project started. However this work was not done to the extent considered necessary for a systematic follow-up of the interruptions.The aim of this paper is to point out a more effective and systematic way to work with logging of interruptions and the follow-up. In addition the equipment were studied with a method for efficiency calculation that ? if used properly- is a more powerful and a visually better method than the one used by the company today.As the initial current state analysis of the equipment was made a lack of documented knowledge about the equipment was discovered.

AbstractThe use of temporary agency workers has increased significantly during the last decades. Due to considerable differences in the legal status and working conditions of temporary agency workers within the EU, the directive 2008/104/EC on temporary agency work was adopted in 2008. The current directive has a two folded purpose, first and foremost to improve the employment and working conditions for temporary agency workers, by establishing the principle of equal treatment. The second purpose is to create greater acceptance for the temporary work agencies, and also to review and remove any unjustified restrictions or prohibitions against them.There are several different models for labour market regulation represented within the EU. The Swedish and Nordic model has through history relied heavily on regulation via collective agreements, entered into by the social partners, with a minimal amount of state interference and regulation.For Sweden there is a potential problem in the implementation of the directive on temporary agency work, since it follows from case law by the European Court of Justice (ECJ).

This thesis describes the redesign ofequipment designed for drying bags thatis used in Fresenius Kabis´manufacturing of their nutritionmedicine in Uppsala. The need of thistask arise during the start of thedevelopment of a new packaging line werethis equipment were meant to be used. Anevaluation of the bagdryers capacity andcapability was necessary.The work started with gathering ofinformation from suppliers of the usedcomponents and from the responsibleengineers for this equipment. Aneducation to learn how the equipmentworked and how to operate it were taken.That was followed by the creation of astudy plan were the tests were plannedto test different parameters effect onthe drying result and to see if thebagdryer managed to handle the bags ofthe correct format in the pace that theequipment should be designed for.The test results detected a need ofdesigning a unit with a function thatholds the bags in place while passingthrough the dryer in order to attainhigh quality results. The results werelater used for optimization of thedesign.

I detta arbete undersöks hur bestraffningsmetoder för att bestraffa storleken på GP-program påverkar generaliseringsförmågan. Arbetet grundar sig på ett arbete som Cavaretta och Chellapilla gjort, där de undersöker skillnaden i generaliseringsförmåga mellan bestraffningsmetoden ?Complexity Penalty functions? och ingen bestraffningsmetod.I detta arbete har nya experiment gjorts med ?Complexity Penalty functions? och ?Adaptive parsimony pressure?, som är en annan bestraffningsmetod. Dessa bestraffningsmetoder har undersökts i samma domän som Cavaretta och Chellapilla och ytterligare i en domän för att ge en bättre bild av hur de generaliserar.I arbetet visar det sig att användningen av någon av bestraffningsmetoderna ?Complexity Penalty functions? och ?Adaptive parsimony pressure? oftast ger bättre generaliseringsförmåga hos GP-program.