In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

Derome Skog AB is a purchase company whose main task is to provide Derome Timber's sawmills in Halland with timber raw material. Because of the very hard competition in the roundwood market it is important to know what kind of purchase offers are required in order to buy a valuable product from forest owners.This study aims to elucidate the crucial factors when private forest owners choose to harvest and sell their forest. As base for this study, a questionnaire has been performed with private forest owners. The result of the study shows that it is not particularly often that the timber price is the crucial factor why the forest owners choose to harvest and sell the forest products; i.e. timber, pulpwood as well as energy assortments.

Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.

Abstract The purpose of this study was to find out how leisure educator´s reason about children?s learning and development, and their view of their own role in the process. Four leisure educators were interviewed to answer these questions. The study is based on qualitative interviews, wich means that the interviewer must interpret and understand what the respondents want to say. This is to get a deeper knowledge of the subject. The results show that the leisure educators believe they have a large and important role in children's development and learning.

The goal of this study is to examine what five teacher?s impression of the teacher?s role is in their previous years. How important the ?joy at work? is in relation with the educational progress? And what aspects that contributes to the? joy at work? and what obstacles that stops them. The essay will also go through the concepts of a teacher role, with connection to the theoretical perspectives of Csikszentmihalyi?s Flow and Antonovsky?s Salutogenesis (KASAM).The method I used was interviewing five teachers and I used Larsen?s chapter of ?content analysis? as a basis, I also used Flow and KASAM as theoretical references in my analysis.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

Purpose/Aim: The purpose of this paper is to describe how a number of strategically selected employees at the Swedish Institute, with the purpose to promote Sweden in the world, look at the challenges facing Sweden concerning nation branding in the new era of cooperation within the European Union. I examine how these people look upon the work of public diplomacy and nation branding in order to actively participate and influence the EU's common communications platform.Material/Method: The method used in this thesis is qualitative interviews. The reason why I chose this method is because I consider it to be the most appropriate in order to collect information about how these selected employees at the Swedish institute regard the challenges that lay ahead in terms of nation branding within the European Union.Main results: On the basis of the results I have gained by dint of the analysis, it can be concluded that it is of utmost importance to take the societal changes, which are a result both of the worldwide globalization and the EU cooperation, into consideration when designing a future communication strategy for the Swedish Institute. The nation-state continues to play an important role in Sweden, but its importance is declining as the EU cooperation is progressing. The citizens? identity plays a crucial role in designing a nation?s communications strategy, and from the analysis I conclude that we move not from a Swedish to a European identity, but towards a pluralistic union where multiple identities meet under one umbrella; the EU..

This essay aims to emphasize and clarify the positions that exist within the current globalization debate. The positions are the neo-liberal, the opponents, the pragmatists and the skeptics. The text presents and explains their ideological, moral and political positions and beliefs about the world, the nation state, the society and the individual; in light of Steven Lukes? and Antonio Gramsci's theories regarding the interaction and the relationship between power and hegemony. The methodological starting point is the ideology-critical analysis; in which their arguments in the current globalization debate is highlighted and categorized.

How do we match our education with the needs of the construction line of business and the requirementsof the Swedish National Agency for education? Is there something that we have to change?In this study I have asked our former students about their opinion of our education and I have also asked them to give me their view on what a good teacher is like. I have been able to benefit a lot from their answers in my efforts to be that good teacher. This survey took place at Facebook.The answers showed that we carry on a piece of solid workmanship. But you can always improve, try harder.

Abstract (magisteruppsats, 61-80p)This paper is concerned with the national sentiments in the Federal State of Germany,regarding the east- and west-German cleavages, since the unification of the country in 1990.The point of departure is the nationalistic theory crafted together by the scholar AnthonyDavid Smith, which implies an ethno-symbolistic perspective on the dynamics of nations.The main question in the paper is to which extent you can consider the East- and WestGermans to be a unity, considering the past and the forty-year-division. For this reason theauthor basically uses two different sources: scientific books and the German journal DerSpiegel.Founded on Smith's theory, the study contains a broad explanation for national identities incontemporary states, which ranges from pre-modern times, when the ethnic communities werecreated, to the national world of today.The discontinuity of the German case, represented by the separation 1949-90 of the Germannation into two entirely different societies, makes it possible to draw conclusions about whichfactor that has the pivotal impact on national identities.The result turns out to be that the national historical core-values and symbols of the currentGerman state and nation are more profound than the splitting national sentiments. Thus theGerman nation is likely to recover from its Cold War break-up.Keywords: German unification, A. D. Smith, Nation and nationalism, National identity, DerSpiegel.

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

Background: Nurses´daily has to face death and dying in their work with patients in a palliative state.  This means both emotionell and workrelated challenges. However nurses in this context are not experiencing more stress then others.Aim: The aim is to describe nurses´experiences of caring for patients in a palliative state.Method: A litterature review based on ten qualitative articles published between 2006- 2012. To collect data we used the databases Cinahl, PubMed, Nursing Allied Health Source and Medline. We worked with Fribergs (2006) model ?Contribute to evidensbased care with a base in analyses of qualitative science? in the analysis.Result: Four main themes were identified; The meaning of the nurses´ spirituality in the care, Why the nurse choose to work in this field, To be certain in the professional role and The meaning of the caring relationship.

This thesis report describes the development of concepts regarding how weight can be reduced to the analytical instrument Biacore 4000. This thesis has resulted in five different concept proposals, all of which is solutions to reduce the instrument's weight.The thesis started with a pre-study where the instrument's structure and function were studied using both Solid Works, the opportunity to study the instrument in real life were also possible done. During this phase, a weight study was conducted as well, in which the instrument's weight distribution was studied and mapped.Following the initial phase, the work proceeded by developing concrete concepts to reduce the weight of the instrument where focus mainly was on the two cabinets. In addition, another two concepts were revealed, both with a more general approach.At the final phase of the thesis, the concepts were compiled and evaluated among themselves and the initial instrument.The thesis resulted in a study of the instrument's structure and weight distribution, with suggestions on how weight may be reduced for the instrument.The result factors such as materials, and manufacturing were aspects that were taken into consideration.At the final section of the report, suggestions for further work in which different aspects are discussed can be found..

Projektet undersöker det lokala landskapet som potentiell värdeskapare i en tid av ekonomisk nedgång. Projektet utgår ifrån staden Venedigs planer på stadsförnyelse på den tidigare båtvarvstomten på ön St Elena. Metoden har varit att studera det befintliga och utifrån det försöka finna nya rumsliga lösningar på dagens och framtidens krav. Förslaget innefattar gestaltning av en planerad park och de två närmast angränsande kvarteren. Det består av en inplanterad biotop i form av en salt våtmark som är en viktig livsmiljö för djur och växter ute i lagunen.Det byggda tillägget är en träkonstruktion som fungerar som en länk mellan de tätare planerade kvarteren och det nya grönområdet.

Latvia has been an independent state twice, the first time during the years 1918-1940 and the second time from the year 1991 and ahead. During these two periods Latvia has been a destination for tourists. The aim of this study is to describe how Latvia as a destination has developed during the years of independence. One further aim is to compare what Latvia?s tourism industry looked like during the same periods to descry similarities and differences.