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.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

In 1513 the Florentine humanists Niccolò Machiavelli composed one of the most famous, but also ambiguously interpret, work in the history of politics, Il Principe. Machiavelli´s book The Prince revealed the true nature of politics in Italy in the beginning of the sixteenth century and gives very straightforward advice on how to act to become a successful and powerful political being. Machiavelli´s creation and insights in the reality of politics have be much discredited and condemned in its lack of moral consideration and violent nature. Still it has been read under the centuries with a fascination and eager to understand the structure of power and how to master it. My purpose with this study is to apply this Machiavellian idea of the capable prince on to the earlier research of the Swedish duke Karl, later on King Karl IX.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Coconut water as a rehydration fluid. - Can coconut water be recommended as a better choice than water or sports drink after moderately intense training?Author: My Green, Joakim LundSupervisor: Henriette PhilipsonExaminer: Frode SlindeProgram: Dietician study program, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 26th, 2014Background: Already in the 1960s an alternative to water as a rehydration fluid occurred, the so-called sports drink. Coconut water has in recent years been claimed as the "natural sports drink" in media. Coconut water is sold in shops and fitness centers around the world and has established itself as an alternative to water and sports drink in terms of rehydration after a workout.Objective: To investigate whether there is scientific evidence to recommend coconut water as a rehydration drink after moderately intense exercise ahead of water or sports drink.Search strategy: The search for articles in this systematic review was performed in the databases PubMed, Scopus, Cochrane and GUPEA.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

The use of bio energy in Sweden has increased during the last few years and with every passing year, bio energy produces 3-4 TWh´s more energy than the previous year. The increase in the use of bio energy makes it an interesting prospect for forest companies to produce bio energy from the forest. Sveaskog has a fairly extensive bio energy programme, mainly in southern and middle Sweden. Their activity regarding bio energy in northern Sweden has been very restrictive or even non-existent. Because of this, during the winter of 2003-2004, Sveaskog initiated a number of degree projects with the purpose of looking at the use of bio energy in northern Sweden.

Den svenska andrahandsmarknaden har under senare år växt sig allt starkare. Förklaringarna till det fenomenet är bl.a. den rådande miljödebatten och konsumenters nya medvetenhet till deras konsumtionsbeteende. Konsumenten har i dag ett behov att ha en individualistisk stil, vilket kan vara en anledning till secondhand-branschens nyvunna trendstatus och snabba expansion. Lågkonjunkturen, som drabbade Sverige 2008, kan även vara en anledning till den expanderande marknaden.

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

The aim of this paper is to investigate and analyze practices in multilingual classrooms of mathematics in a compulsory school in Sweden where immigrant students have been known to succeed. The school is situated in a suburban and segregated area outside a major city where pupils come from mainly limited socio-economic backgrounds. The rate of second language learners are 70% of all pupils in this school.By using ethnographic methods, mainly interviews and participant observation, data was collected in four mathematics classrooms which corresponded to consecutive ages of education. The data include field notes and observation of artifacts in the environment as well as interviews and informal conversations with teachers and school leadership. Information from the school website, the authority in charge of quality in Swedish schools (Skolverket) and the municipality were also used.The analysis is based on a socio-political viewpoint that power is relational and reflected within schools.

The automotive market is currently undergoing a historical change where stricter emission legislations and ever increasing fuel costs have intensified the search for effective alternatives to the conventional internal combustion engine, which has resulted in a substantial trend towards electrification of powertrains. Storage of electrical energy is the fundamental component in this technology where the lithium-ion batteries are currently considered as the most appropriate solution. Lithium-ion batteries, however, as other types of batteries, can only be used efficiently and durably within a specific temperature range.This Master thesis has been carried out in collaboration with Electroengine in Sweden AB, situated in Uppsala, which has an ongoing project regarding development of a modular battery system for electric powertrains. The project is at a stage where an initial prototype has been developed which provides the foundation for this thesis. The study has addressed the battery system performance from a thermal perspective, in order to validate the ability of the system to create a thermally serviceable environment for the lithium-ion battery cells.

Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.