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.

Our reason for this study is to research how non- profit organizations focused on fundraising, market themselves to create and keep the relationships with their potential and existing contributors. With this study we also want to create an image of the meaning of marketing, applied to non- profit organizations focused on fundraisings, struggle towards attracting more contributors. We also aim to research what our respondents believe will be the outcomes of marketing on nonprofit organizations in the future. For this essay we have chosen a qualitative method which consists of six interviews with respondents whom have different knowledge and experiences of the non- profit sector. We chose this method to be able to view our main subject from different aspects and through the interviews also form a more profound picture of the non- profit sector and also, finally, se what the respondents think about the issue.

The purpose of this master thesis is to investigate the differences between the traditional way of conducting a reference interview and the electronic way. The main questions of this thesis are: How does the electronic reference interview appear in comparison to the traditional one? How do the librarians experience the differences? Is quality affected in the electronic reference interview? Examples from Fråga biblioteket Ask the Library have been used in this study. The method used in the investigation is based on qualitative interviews in combination with studies of relevant and recent literature. The librarians interviewed all have experience from both traditional and electronic reference work.

Det finns idag ett flertal teorier om vad som kännetecknar god service, hur god service presteras och vilka krav detta ställer på dagens serviceföretag. Dessa teorier förklarar dock inte hur man i praktiken ska gå tillväga för att uppnå det optimala servicemötet (Svingstedt 2005). Den kraftiga expansion av extraanställningar som nu äger rum inom detaljhandeln förändrar förutsättningarna för levererande av service ytterligare. De krav som ställs på service och flexibilitet inom detaljhandeln, i förhållande till extraanställningar, gör det således intressant att studera hur servicemötet skall fungera enligt teorin, hur det fungerar i praktiken och vilka problem man kan urskilja gällande extraanställningar i servicemötet. Vårt syfte är att belysa problematiken med extraanställda gällande servicemötet i detaljhandelsbranschen, dels ur ett teoretiskt perspektiv, dels ur ett empiriskt perspektiv.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Denna uppsats är en fallstudie som går ut på att beskriva företaget Icehotel AB och hur de gått tillväga för att bli ett attraktivt turistmål och framgångsrikt företag.Vi har genomfört en kvalitativ undersökning där vi intervjuat företagets VD Yngve Bergqvist samt kunder som besökt Icehotel. I resultatet redovisas svaret från dessa intervjuer.Vi har valt att lägga tyngdpunkten på marknadsföringen av Icehotel och hur de lyckats nå ut till människor från hela världen. I teoridelen tar vi upp Turistmarknadsföringens 8 P och Attraktionsutveckling. I analysen tillämpar vi sedan dessa på företaget.I slutsatsen diskuterar vi kring hur Icehotel gått tillväga för att bli ett framgångsrikt företag. Vi tar upp promotion av företaget, samarbetspartners samt den professionella marknadssegmenteringen..

The purpose of this master?s thesis is to examine what needs and expectations the patrons have on the local public library services for adult students. With increased knowledge of these matters the library will be able to support and improve the service for users. The focus is on adult students with immigrant background who study Swedish as second language in a municipal adult education school. The main questions are: How do adult students use the library at present? What do they consider to be most important when using the public library for their studies? How do these expectations correspond to their experience of the library services? Two focusgroups and one in-depth interview were carried out.

This Masters Degree thesis aims at giving an answer to what underlying ideologies are at work in digitizing our cultural heritage. Other questions to be answered are who are benefiting from a digitized cultural heritage and who are not, and what different opinions about digitizing our cultural heritage can be identified. Two studies are made in this thesis, one of Swedish political documents that concern digitizing our cultural heritage, libraries, museums and archives, and the other one is a study of documentation of three Swedish digitizing projects. In the first study three different, but closely associated ideologies are identified, namely a preserving, b giving access and c a mixture of both, and these are shown in a model. In the second study this model is then used to identify the ideologies of one project from each sector of the so called ABM-sector Archives, Libraries and Museums.

This paper aims to shine a light on the challenges connected to the implementation of a process focused way of thinking in a public service organization. To this we have conducted a series of qualitative interviews, primarily from participants of a university driven project. The project aims to teach decision making employees of public service organizations how to use process modeling techniques to increase their efficiency. We have also interviewed the teachers who have taught the courses included in the project. As a final point of view we have also interviewed a researcher and IT consultants to compare novice users with experienced users of process modeling techniques.

The purpose of this Master thesis is to compare the perception and significance of reference work in two countries, Sweden and Germany. This will be achieved by means of a literature review of previous research literature and public documents and a content analysis of articles from two library journals.A first step was to examine the historical development of reference work in the selected countries. In connection with this there proved to be distinct phases in the discussion regarding reference work. These phases with their specific discourses, themes and emphases reflected and thus later were confirmed in the second part of the study.The results show that despite some similarities there are also quite a few differences in how reference work is perceived in both countries. For Sweden, the idea of reference work was introduced relatively early.

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

The aim of this essay is to study how parents to children with learning disability experences the support they get from society. My main question has been: what kind of support offer does society offer this parents? What is good and what is less satisfactory in this support? The study is based on a qualitative method. Five parents with children who has learning disabilities has been used as base. The material has been analysed with a narrative, hernmeneutic perspective.The study concludes that the parents, use in this case, find that society does not offer the necessary understanding for their problem of their family.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this thesis is to investigate if there are environments that use some kind of central authentication system within institutions/schools. The hypothesis is that an institution not using a form of central authentication service has more need for maintenance and as such is considered a higher cost for the organization. The gathering of data has been done through interviews with technical personal at Blekinge Tekniska Högskola and Linköpings Universitet. Based on the technical background of the authors, and the system limited to discussing Windows and UNIX operating systems, a discussion and analysis of the systems working today has been done, with emphasize on the hypothesis..

Uppsatsen är en studie av hur förvaltningsideal påverkar vid rekrytering av chefer till den offentliga förvaltningen och hur förvaltningsidealet är under förändring. Den ger också en kort genomgång av de två vanligaste förvaltningsidealen, Weber och New Public Management, men presenterar även ett tredje alternativ kallat New Public Service.Genom att studera vilka typer av chefer som kommuner önskar rekrytera har vi härigenom observerat vilket förvaltningsideal som styr vid rekryteringsprocessen och om detta ideal är under förändring.Vår metod är huvudsakligen baserad på kvalitativa intervjuer med personalchefer i den kommunala förvaltningen.I uppsatsen stärks vår hypotes om att den kommunala förvaltningen rör sig ifrån ett New Public Management inriktat ideal, som under 1980-talet och 1990-talet haft stor inverkan på kommuner, och att förvaltningen inte strävar mot ett weberianskt ideal utan istället söker sig mot ett mera individ- och medborgarcentrerat ideal som kan liknas vid New Public Service..