Det har länge debatterats huruvida de svenska skattetilläggsreglerna är förenliga med de krav som Europakonventionen ställer upp i artikel 6. Efter att Sverige blev fällda av Europadomstolen i fallen Janosevic mot Sverige och Västberga Taxi AB & Vulic mot Sverige har regeringen gjort justeringar i skattebetalningslagen och taxeringslagen, med syfte att göra den svenska lagstiftningen förenlig med Europakonventionens krav. Syftet med vår uppsats har varit att undersöka om den nya lagregleringen är förenlig med Europakonventionens artikel 6 eller om Sverige riskerar att fällas ytterligare fler gånger av Europadomstolen rörande det svenska skattetillägget. Vi har använt oss av en rättsdogmatisk metod som innebär att vi har använt oss av lagstiftning, förarbeten, praxis och befintlig doktrin för att undersöka vårt syfte på bästa möjliga sätt. Vi undersökte den framförda kritiken mot den nya lagregleringen samt de punkter där Sverige blev fällda av Europadomstolen.

The purpose of this diagnostic master thesis is to examine the motivation of the individuals working in a specific section at Sony Ericsson BGNMVNL. In order to do this, we will distinguish motivational and de-motivational factors that influence the individuals? in their work. Further, we also have the aim of giving recommendations on how to act on these outcomes in order to improve the motivation in BGNMVNL. Our thesis is a diagnostic study in which data is collected by qualitative face-to-face interviews and observations with selected individuals at Sony Ericsson.

Boberg at Scania CV AB. The purpose was to investigate the technical and customer oriented possibilities for the development of a transport security measure against cargo crime, which is a growing problem in Europe. The main goal was to develop a concept that is possible to implement in the Scania CV AB Fleet Management System. Another goal was to develop a security model that will be used as a tool during Scania CV AB?s future development projects of transport security concepts.The work was divided into three main parts: a background study, handling cargo crime, transport security Scania CV AB trucks and market analysis, a stakeholder investigation including a questionnaire and interviews, and a concept development session.

The thesis work has been carried out at Volvo Aero Corporation (VAC) in Trollhättan. VAC has entered a partnership as developing and producing partner with engine manufacturer Pratt & Whitney and is currently at the starting phase of producing the turbine rear frame (TEC) to the engine PW1000.The purpose of this study was to create a report on process level that describes the conditions and the potential with PW1000 TEC to reach the product cost calculation taking into account lead times and describe alternative method solutions.The report describes a comparison between the present flow (2012), a flow based on product cost calculation (2016) and a potential flow (2016). The work has mainly been based on acquiring the knowledge and information available to inspect the present flow; this has been done by workshop observations, meetings and gathering of the information that is available on the work site for the PW1000 TEC.The information obtained has been merged into an Excel document, called Roadmap. It serves as a roadmap with current situation as the start and the potential flow for 2016 as the goal. With the roadmap as a tool, assumptions have been taken considering the flow and how it will change, where processes have been eliminated, reduced or marked as a problem..

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

Today's industries are constantly evolving and the demands according to quality for products and services produced and performed are becoming more and higher. ISO 9001 is a standard that serves as a tool for organizations who wants to effectively control and manage their quality workforce on business different processes. A background to the introduction of a quality managementsystem towards Skärås svets och mekaniska in Västerås are that more and more customers demand this from a company to enable it to obtain an order of production.Efforts to introduce a quality system such as ISO 9001-2008 all begin with to carry out a situationanalysis of the business. Skärås svets och mekaniska currently has no existing quality management system so therefore there is no current directives regarding who is responsible, for a future certification in the business.By structuring a situation analysis of the business. You get a good overview of the business and how it is conducted today.

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.

This thesis was performed at Indusec ABin Stockholm. Indusec AB is a companythat develops security solutions.Together with the Police of Sweden theyhave gotten the assignment to develop anapplication based on one of theiralready existing product Inferno soundbarrier. This application is supposed tobe mounted on a ballistic shield thatthe police use, the application consistsof a speaker box (the sound barrier) anda trigger with wire. The trigger withwire is the part that will be addressedin this thesis. The application willthen be used as a tool to surprise atarget at various skirmishes.The project consists of three majorphases, pre-study, concept generationand modeling.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.

The aim of this study was to analyze the assessment of the primary school, from the teacher?s perspective. There has been an ongoing discussion regarding assessment and about the purposes of assessment for a long time. But there is a paucity of research on what teachers believe about. This study examined primary teachers? beliefs on major purposes of assessment.Assessment is the process of gathering and interpreting information about students? learning.

Literature and music as an expression of art have some parts in common, others can quite differ. Both are using a language, and both can exist in written representations. You can find such written or printed items in library catalogues. The aim of this two years master's thesis is to examine how cataloguing of printed fiction-literature and printed music looks like, what differences you can find in cataloguing of printed literature and printed music.This study is based on a comparative methodology and two different theories are used. The first describes the common tasks for library catalogues as they are known traditionally and recently (as FRBR-conceptual model), the other is a comparison of the two art-species literature (fiction) and music.This paper's first part is a comparison of how printed literature and printed music are catalogued in the Swedish national catalogue LIBRIS.

The goal of this thesis is to investigate the W3C Geolocation API from a developer?s perspective, focused on whether it makes development of location-based applications more accessible to developers. This has been investigated by looking at available ways to locate, possible uses, the functionality offered, the necessary level of prior knowledge needed for a developer and requirements on developer tools. This has been achieved through studies in relevant areas, a thorough introduction to W3C Geolocation API functionality, and by using the API to develop two different location-based applications as a demonstration. Testing of applications, on different platforms and in different environments, in conjunction with investigation of the rest of the material has shown that W3C Geolocation API in many ways actually makes development of location-based applications more accessible for developers. The API also provides fully adequate functionality and quality to meet the requirements for development of both simple and very advanced location-based applications. Målet med denna uppsats är att undersöka W3C Geolocation API ur ett utvecklarperspektiv, fokuserat på om den gör utveckling av positionsbaserade applikationer mer tillgänglig för utvecklare.