AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Crisis management planning is a relatively new policy area in the European countries. It has materialized since the fall of the iron curtain and because of the increased interest to prevent wide-ranging national emergencies. In Sweden, the county administrative board has a key obligation to perform risk analysis guidelines. This assessment involves identifying crisis, planning response to the crisis and, if necessary, confronting and resolving the crisis in the geographic area of the region. The purpose of my thesis is to examine if there are any differences in crisis management planning between the county administrative boards? risk analysis guidelines.

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.

Sapa Heat Transfer is a company that produces aluminum heat-exchanger strips for the automotive industry. Sapa Heat Transfer wish to chart their emissions of carbon dioxide in order to meet future demands on carbon dioxide reporting. They also would like to examine the meaning of the term ?green electricity? which is marketed as carbon dioxide free, and the sort of electricity that they purchase. This report includes both direct (liquefied petroleum gas and diesel) and indirect (water, process-water, long distance heating, waste) emissions from their company.

Vi ämnar undersöka hur informationen om CSR i årsredovisningar har förändrats sedan 1995. Syftet är att se hur informationen har utvecklats över tid, vilka nyanser som har funnits samt vilka intressenters informationskrav som har tillgodosetts.Studien omfattar en innehållsanalys av årsredovisningar. Analysen har gjorts efter en checklista som bygger på indikatorer och principer från GRI. Årsredovisningar från fem svenska företag har granskats i ett tre års intervall mellan 1995 och 2007.Mängden CSR-information i årsredovisningar har ökat stadigt sedan 1995. Fram till 2001 redovisades i princip ingen information kring mänskliga rättigheter, företagets inverkan på samhället eller ekonomiska konsekvenser av CSR.

As our society moves into a more technical era, journalism and the reporting of culture have had to follow. But where has that left the cultural critique, and journalist/reviewers, in our local newspapers? This bachelor thesis will try to map and explain the change of the cultural presentation in the local newspapers from the day it was firstly introduced as a genre in the modern journalistic world until today ? 1840 and onwards. Whether it has turned into complete tabloid journalism or if it's methods are used to expand the knowledge about the cultural object, it shall be discovered with the help of an analysis of the cultural sections in some newspapers ? both from the last quarter of 2012 (October - December) and one date from two years prior to that.

In large organizations one can often find middle managers at several different levels within a company. Middle managers regularly experience their positions as complicated as they have both superiors as well as subordinates? to please. We have chosen to refer to this problem as ?the middle-management dilemma?.

The construction business is one of the most accident prone businesses in Sweden. In order to make it safer it?s vital that all employees of a company report all accidents and incidents that occur. This report intends through qualitative interviews, to analyze the knowledge and attitude towards incident reporting among the employees of the Swedish construction contractor JM.The goal of the thesis work is to hopefully contribute to an increase of employees? awareness on those issues.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

The purpose of this study was to investigate if preferences for high- and low context communication differed significantly between individuals from individualistic and collectivistic cultures, living in a multicultural environment. A quantitative survey was used as method and the survey was answered by 150 students at Jönköping University and Uppsala University. Two self-assessment scales, obtained from previous studies were used to measure the degree of the two cultural dimensions and communication styles. Two multiple regression analyzes were performed to investigate the connection between collectivist cultures preference for high context communication and individualistic cultures preference for low context communication, that has been found in previous studies. Two ANOVAs were also performed to investigate differences in communication style depending on sex and length of stay in Sweden.

Many children in Sweden are exposed to maltreatment. Among the purposes of the Child health care (CHC) are to decrease mortality, infirmity and handicaps among mothers and their children, and to decrease hurtful strains for parents and their children. CHC-nurses get critizism for not reporting child maltreatment in high enough numbers to the Social service. The aim of this study was to chart how CHC-nurses finds their work with families suffering from maltreatment. Ten CHC-nurses were interviewed with semistructured interviews.

The aim of this study is to find out if there is any difference between how a state-owned company and a publicly listed private company communicate its sustainability performance in its sustainability report. It also aims to find out if the communication regarding sustainability has changed over time. The poll was conducted in two Swedish companies, Sveaskog AB and AB SCA, operating in the forestry industry and through a quantitative content analysis, the companies' sustainability reports from 2005 and 2010 were examined. To get a result, the reports has been examined by the GRI framework (Global Reporting Initiative) and an assessment of the communication was made based on a scale of 0-3. The results has been evaluated based on stakeholder theory, legitimacy theory and the growing interest in CSR. The analyses found evidence that there is a link between the form of ownership of the company and how it communicates regarding sustainability.