AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

With the technological development of the last decades, an increasing number of genealogists are carrying out their research online. The purpose of this master?s thesis is to examine how and why genealogists' information behavior has been influenced by the use of online services for genealogy. Using a conceptual model of genealogists' information behavior as theoretical basis for the study, I examine how the use of online services affect genealogists? search process, what information they are looking for and what information resources they use.

Detta examensarbete är en studie kring hur säkerhetsaspekter för web services hanteras inom fastighetsautomationsbranschen utifrån W3C:s riktlinjer. W3C är en organisation som godkänner och administerar nya Internetstandarder. Dessa riktlinjer omfattar säkerhet inom web services, men kan även fungera som en mall för både utveckling och användning. Dessa riktlinjer låg till grund för de intervjufrågor som skapades för undersökningen. Undersökningen genomfördes på sex organisationer med en intervjustudie, på grund av arbetets begränsningar användes telefonintervjuer.Studien syftar till att ge en närmare inblick i säkerhetstänkandet samt de för- och nackdelar som kan associeras till web services, samt utvecklingen av tekniken inom fastighetsautomationsbranschen.Studien visar att synen på säkerheten och tillämpningarna skilde sig mellan organisationerna och att riktlinjerna inte direkt kunde uppfyllas.

Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.

The Internet offers an abundance of information. This information is easy to access in technical terms, however it is difficult to find. At present there is a wide variety of search services to choose from. This master's thesis is about selecting the appropriate search service for a certain question. Are different types of services suitable for different types of questions, and if so, which services for which questions?To answer this, I have undertaken one theoretical and one empirical study.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

There is a lack of published material regarding designing graphical user interfaces of so called integrated video uploading services. The term integrated video uploading services refers to homepages that do not have video uploading as its primary purpose but which still offers that service to its visitors. The aim of this thesis was to improve the amount of published material about designing graphical user interfaces for integrated video uploading services. This was done by performing a literature study to find general design guidelines which can be applied to design of integrated video uploading services. Thereafter the functionality and design of dedicated video uploading services was analyzed.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

Today?s society is very focused around technology and something that is very popular is the usage of mobile devices such as Smartphones or Tablet computers. One of the reasons why these devices are so popular, is because of the large amounts of services or ?apps? that they can provide for the user. They can do a lot of things that makes everyday living easier for the users.The focus of this study is to find out what kinds of mobile services the users of these devices are expecting and/or wishes to see in the future and what is required to be able to develop and use these services in a good way.We started of the study by searching for earlier studies on the same or similar subjects.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

För att underlätta program-till-programkommunikation har SOA (Service Oriented Architecture) utvecklats. SOA har som mål att bidra med riktlinjer för att det ska bli lättare för två applikationer att kommunicera med varandra (Samtani & Sadhwani 2002a). Web Services är en standard som bygger på SOA-arkitekturen och det som gör Web Services speciellt är att tekniken ska vara plattforms- och språkoberoende (Clabby, 2003).Sun och Microsoft har utvecklat varsin plattform för utveckling av Web Services-applikationer. I denna rapport genomförs en litteraturstudie för att undersöka vilket stöd plattformarna har för utveckling av Web Services och för att ta reda på vilka skillnader som finns mellan plattformarna. Skillnaderna undersöks sedan för att se om de kan leda till problem då en användare vill integrera Web Services skrivna i olika plattformar.Resultatet i denna rapport visar att de båda plattformarna har ett bra stöd för att utveckla Web Service-applikationer.

ROS är ett produktnära system som stödjer planering och återrapportering i stålverket. Sandvik vill undersöka möjligheterna att modernisera användargränssnittet på detta system som idag är terminalbaserat till ett modernt grafiskt interface. Två metoder analyseras, den ena innebär att använda en kommersiell produkt för screen scraping och den andra metoden är Web Services Integration Toolkit som är freeware. Resultatet från analysen visar att Web Services Integration Toolkit klarar av att uppfylla de mål som är satta. En testkörning av Web Services Integration Toolkit görs också på ROS och resultat visar att metoden fungerar även fungerar i praktiken..