The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

Background: The situation for Swedish agricultural production today is characterized by an increased competition, particularly after the country joined the European Union. Swedish agricultural production laws guarantee safe, high quality foodstuffs. However, due to these strict laws, Swedish farmers face higher production costs than their competitors. Meanwhile, cheaper imported goods compete freely on the Swedish market. Swedish agricultural production must find new ways to survive in the increasing competition.

Bakgrund: Under senare år har det blivit vanligare att företagen i tidningsartiklar och årsredovisningar talar om att de har ?bantat? sin balansräkning. Företag använder begreppet i flera olika sammanhang och för att signalera att åtgärder som är positiva för företagen genomförts. Innebörden och konsekvensen av de åtgärder som vidtagits i företagen varierar dock kraftigt. Syfte: Syftet med vår magisteruppsats är att utreda vilken innebörd begreppet ?bantade? balansräkningar har för ett antal företag inom olika branscher.

The purpose of this thesis is to investigate the relationship between space and consumer interaction at WEEKDAY, a contemporary fashion retail store in Malmö, Sweden. The thesis is based on a qualitative case-study and has a social constructionist approach. In order to understand the interaction taking place between consumer and environment we conducted observations guided by Kenneth Burke?s Pentad.The retail servicescape at WEEKDAY is conceived as a metaphorical stage where drama unfolds, analysing and defining the retail space using Kenneth Burke?s pentad of dramatism. We concentrate on the use of two terms of Burke?s pentad, the scene and the act, almost exclusively as we investigate how the scene stimulates the act.

The purpose of this study is to find out the viability in performing final felling in stands with high timber volume or if it´s more profitable to leave these stands to the next owner. Will he or she pay more for the standing stock then the industry? The prices of forest-land have increased significantly over the last couple of years in Sweden and some properties seem to go higher than others. Is this because of higher standing stock volume or can a certain volume/hectare bring a higher price? Maybe a combination of both? This study is based on the the sale-statistics for 2012 from real-estate agency Areal.

EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt.

EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt.

Man?s impact on the environment is something that increasingly becomes topical in today?s society. Because of this, several companies have started to take interest in the effects they?re responsible for, not least considering their image. Emissions of carbon dioxide generated from goods traffic are accountable for a large part of the total emissions of greenhouse gases in the world.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.

Abstract One of the essential conditions of the co-operating within the EU is that homogeneous conditions of competition prevail within the entire common market. The competition policy in the EU should guarantee that the competition is not distorted in a way that would prevent or create difficulties for the free mobility of goods and services between the member countries. The policy of competition should also guarantee that no new protectionistic obstacles will be formed, regardless of if it is being done by actions taken by member countries or as a result of actions taken by companies in order to set limits to the competition. Companies putting to an abuse their dominant position on the common market, or on a substantial part of it, is irreconcilable with the idea of the common market in case it could interfere with the trading between member countries, and is thus prohibited. The purpose of this dissertation is to describe the collective dominance from the view of the commission's interpretation of the practice of article 82 in the EG - treaty.

Norrborns Industri AB in Bollnäs manufactures truck trailers with the brand Parator. One of their trailers is Parator LX 10-20. The trailer is designed to transport hooklift containers with the option to tip loose goods such as gravel, asphalt and seed. The container is mounted on a frame which is placed on the chassis. To reduce weight a redesign of the trailer is needed.

Abstract  This paper examines the Copenhagen Climate Conference held in the Bella Center in Copenhagen, December 2009. The aim of this paper was to analyse the highly anticipated conference, and why it did not result in a binding protocol between the world?s states. The focus of this paper was to examine two key actors in the Copenhagen negotiations: the people?s republic of China and the European Union.

AbstractFor several years, the organic food sales have increased, and more are choosing to buyorganic food of more diverse causes. Unfortunately the sales have slowed down the past year,a lot depends on the Swedish economy has been in decline and it has led to more will checkone more time on the price. But even if the sale value has decreased, the amount of organicfood has increased, it is because many stores have their own organic brands and they can pushprices down.The internet has become a great help in our daily lives, we do most our business via theInternet. But now we are not just paying our bills through the Internet anymore, we shopclothes, movies, music and books too. E-commerce was become more serious last decade andhas grown every year that has passed.