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.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

The purpose of this essay is to investigate how people can return from a marginalized position and become a part of society. Also how a model for returning from a marginalized position should be formed. The intention is to make a contribution to those in society that are helping people to return from marginalized positions. The survey is based on 5 thematic qualitative interviews on individuals that have returned from homelessness, criminality, drug abuse and prostitution. The main results of the investigation are that those who took part in it started their role exit with a turning point.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

This paper deals with the development of scientific geography during Antiquity from its mythical background before the seventh century BC to Claudius Ptolemy during the second century AD. The main focus is on questions concerning the shape of the earth, its place in the universe, size and mapping of the earth. Already before 400 BC, the idea of the earth as a globe was firmly estabished. During classical time, Aristotle used empirical and rational arguments to prove that the earth was a sphere and that it was situated motionless in the center of the universe. In the third century BC, the first reasonably correct measurements of the circumference of the earth was carried out by Eratosthenes.

The purpose of this master thesis is to evaluate how the current share price and market consensus affect security analysts target price and if an investor should pay any attention to it. Empirical data is primarily collected from qualitative interviews with ten security analysts but also from a quantitative e-mail survey. Our main finding is that security analysts are indeed affected by each others earnings forecasts as well as the current share price. This is not strange, it is in several aspects rational. Security analysts has often nothing to gain by standing out too much and not either by spending too much time trying to create their own opinions due to lack of time or the complexity of what is analyzed.

I Sverige har det under senare tid uppstått en het debatt om att den grova organiserade brottsligheten blir ett allt allvarligare samhällsproblem och att rättsväsendet inte förmår möta den nya brottsliga utvecklingen. Detta har skapat en oro och rädsla bland allmänheten som lätt leder till ökade krav på ?lag och ordning?. När medborgarna kräver kraftfullare insatser mot brottsligheten är det i slutändan till landets politiker som kraven riktas. De politiska partierna måste föra en för medborgarna legitim och förtroendefull kriminalpolitik för att bevara förtroendet till rättsväsendet och samhällssystemet.

This study examines the effects of credit risk and information disclosure in the new bank regulating system Basel II on bank and bank customer. The effects are then discussed in a perspective of the economic man and information asymmetric theories. Furthermore is the Basel II effects on the capital adequacy of Andelsbanken för Åland examined.The approach of the study is qualitative and several interviews with individuals on different levels of the examined bank, Andelsbanken för Åland, have been carried out during the collecting of empirical facts about the effects of the regulating change from the Basel I system to Basel II.The research findings are as follows:Andelsbanken för Åland have increased its capital adequacy ratio from 12,7 percent to 14,4 percent, mostly due to lower risk weights on housing mortgages compared to Basel I. Andelsbanken för Åland have started to use a completely new credit risk and customer assessment system which classifies every customer and gives them a credit rating. The system cause a much heavier information gathering of the customers profile as well as a much better assessment of risk than the previous system, which the bank finds positive.

The school is under constant change and school reform on the conveyor belt. In 2009 the Swedish government introduced new directives for the elementaryschool, including multi-national sample, written testimonials from grade one and grade with several grades rose from grade six. The purpose of this study is to examine currently active primary teacher perceptions of the pupils' learning and development might be affected by those earlier and clearer knowledge assessments, and how teachers perceive this reform on the basis of the Swedish school's motto "a school for all". The study was carried out with a phenomenological approach where the method has been depth interviews with five active primary teachers from grades one to six in a school. The results show that teachers perceive that the earlier and clearer assessments will affect students differently according to student performance and knowledge.

This essay examines masculinity in the Swedish military paper Värnpliktsnytt during 1971-1991. The purpose is to study the masculine norms and the hegemonic masculinity that Värnpliktsnytt conveys during these years. Värnpliktsnytt was handed out for free to all soldiers during 1971-2010.During the 1970?s the women were only allowed on non-combat posts and in the 1980?s they more and more were included and accepted as soldiers and staff in the military. In 1989 women were allowed to apply for active and non-combat duty in all military sectors.

I denna uppsats analyseras två översättningar av Jane Austens roman Emma utifrån Vinay och Darbelnets indirekta översättningstekniker. Det första kapitlet i Jane Austens roman och respektive översättning av Sonja Bergvall och Rose-Marie Nielsen utgör materialet. Syftet är att undersöka hur de båda översättarnas val antingen liknar varandra eller skiljer sig åt och, framförallt, vad dessa val i slutändan får för konsekvenser för tolkningen av de båda översatta texterna. De fyra översättningstekniker från Vinay och Darbelnets teori som appliceras på exemplen är transposition, modulation, bruksmotsvarighet och adaption. I de flesta fall har översättarna valt olika översättningstekniker för samma översättningsproblem och genomgående kan sägas att Bergvall håller sig närmare källtexten medan Nielsen oftare gör friare översättningar.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

Syftet med studien har varit att undersöka varför nyanlända flyktingar tackar nej till ett Migrationsverkets kommunplaceringserbjudande och väljer att bosätta sig i Göteborg, samt hur inneboendesituationen påverkar deras tillvaro. Våra huvudfrågeställningar är ? Hur beskriver flyktingar anledningar till att de tackar nej till kommunplacering?? Vilken roll spelar informationen om kommunplacering från Migrationsverket inför beslut om bosättning i Göteborg?? Hur upplever de sin nuvarande inneboendesituation och dess inverkan på deras tillvaro?För att nå syftet har vi använt oss av en kvalitativ forskningsmetod som består av intervjuer med fem nyanlända flyktingar. Studien har en fenomenologisk ansats, det vill säga beskrivande utifrån individernas personliga berättelser samt analys och tolkning av dessa berättelser. Resultatet av intervjumaterialet har analyserats utifrån teoretiserade begrepp så som rational choice, socialt nätverk och hem.

I alla tider har man byggt modeller över saker som skall byggas för att på så sätt åskådliggöra det som skall skapas. Dessa modeller hjälper till att förstå och formulera problem och lösningar, hur sammanhangen är och vilka beståndsdelar som skall ingå. Beroende på vilken typ av produkt som skall konstrueras, kommer olika modeller att få olika betydelse. En utvecklare har ofta en inre bild, en mental modell, av vilken typ av system som skall utformas. Denna bild kan vara detaljerad eller bara en avlägsen idé.

Product sharing systems is recently starting to become a more common phenomenon. Carpools exist in more than 40 Swedish towns and both Stockholm and Gothenburg have established bicycle sharing systems. Other products for which sharing systems have been established throughout Sweden are clothing and tools. From the point of view of the consumer, product sharing systems is a form of consumption which can be placed somewhere in between renting and privately owning a product, where the consumers usually pay a membership fee or a monthly fee to have access to the products whenever they need them. The concept is relatively new, and there are many products for which product sharing systems do not exist.