Lower energy use in buildings is a result of increasingly stringent energy requirements across Europe. When conventional district heating technology is used in areas with low energy consumption heatlosses do not fall even though the amount of energy delivered is reduced. This reduces income for thedistrict heating company. To maintain their economic viability the district heating companies? majorchallenge is to implement new solutions that minimize heat loss.

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.

I ett internationellt perspektiv har Sverige hög amningsfrekvens, men under 2000-talet har amningsfrekvensen sjunkit och stora regionala skillnader ses. Kvinnorna rekommenderas att helamma sex månader. Mödravårdcentralen (MVC) informerar om bröstmjölkens hälsoeffekter som till exempel att bröstmjölken skyddar barn mot allergier. Forskning visar att överviktiga och feta kvinnor har kortare amningsduration, men få studier behandlar svenska förhållanden. Syfte: Syfte med fördjupningsarbetet är att studera samband mellan mammans BMI relaterat till amningsduration och mammans skattning av barnets hälsa de tre första levnadsåren.

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).

Verkliga värden uppges ofta vara relevanta i och med att de avspeglar aktuella händelser, men däremot ifrågasätts deras tillförlitlighet. Framförallt för sådana verkliga värden som kategoriseras inom nivå tre av den värderingshierarki som finns i redovisningsstandarden IFRS 13. Värdering av sådana tillgångar genomförs med avsaknad av marknadsdata från en aktiv marknad. Input till värderingsmodellerna är då ofta företagets egna antaganden och bedömningar av framtida händelser kopplat till tillgången där utfallet vid värderingstidpunkten i högsta grad är osäkert. Det uppkommer då en inneboende osäkerhet över utfallet av de antaganden och bedömningar som görs, en inneboende osäkerhet som även riskerar medföra vinklade värderingar från framställarna av de verkliga värdena.

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).

Syfte: Att utveckla ett starkt varuma?rke a?r ett sa?tt fo?r fo?retag att utma?rka sig fra?n ma?ngden, vilket idag a?r no?dva?ndigt pa? grund av den sta?ndigt o?kande konkurrenssituationen. Varuma?rket anses vara ett av fo?retagens mest va?rdefulla tillga?ngar men a?r problematiska att va?rdera. Problematiken beror bland annat pa? att va?rdet pa? varuma?rken pa?verkas av flertalet olika faktorer, da?ribland fo?retagets innovationsfo?rma?ga.

The textile business is one of the oldest industries of our time, and it employs nearly 1.4 million workers within the European Union alone. It is not unusual that this is the foundation of a country?s industrialisation. Even though the industry brings many positive factors, there are also negative factors that will influence the industry?s growth in the future.

In many developing countries, among them Vietnam, contamination of agricultural land is a major issue that has public health implications. A fast growing population, rapid urbanization and industrialization have led to air and water emissions of potentially toxic elements (PTEs), such as cadmium (Cd). Earlier studies have shown that individuals with low iron (Fe) and zinc (Zn) status absorb larger quantities of Cd than those of adequate nutritional status. The purpose of this study was to investigate and compare the Fe and Zn intake from the foods consumed by women (15-45 years) in selected households in two agricultural villag-es in the Red River delta in Vietnam. In one of the villages the residents were involved in metal (mainly Fe) recycling activity, whereas in the other village the residents had agricul-tural production as main source of income. Interviews, followed by food intake calcula-tions, were performed.

Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk. A tool to reduce the consequences of production risks is crop insurance.

The official statistics on communication and transports in Sweden is administered by Statens Institut för kommunikationsanalys (SIKA). SIKA?s commission includes production of statistics on the Swedish vehicle fleet. These statistics provide important information tofinancial institutes, ministries, industry and mass media among others. Furthermore, the vehicle statistics include measures of comparison between different counties and municipalities.

Studien studerar inta?ktsredovisningen i idrottens elitverksamhet. Studien a?r inriktad mot ishockeyns Elitserie och fotbollens Allsvenska. Syftet med studien a?r att underso?ka vilka problem som kan uppsta? i inta?ktsredovisningen och fo?rklara dem.

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).