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.

Research shows that non-european academics are discriminated in the labor market. The purpose of this study is to examine non- European academics narratives about their Job search process. By applying an intersectional approach, this study aims to demonstrate how the interplay of different aspects such as gender, class and etnicity shape the interviewees experience in swedish labour market. A postcolonial perspective is applied in order to contribute to deeper understanding of the discriminating structures that the interviewees deal with.The analysis shows that colonial conceptions are embedded in the validation system and institutions such as employment service. This mechanism affects the interviewees negatively in their Job search process.

ICA is the largest general dealer in the Swedish market as well as the largest supplier to the independent ICA-dealers. The principal and one of the biggest stakeholders of this thesis is the department Supply Chain Development who is responsible for the development of ICA?s Supply Chain.The purpose of this study is to examine how ICA?s sales are affected by weather and to make recommendations on how ICA should proceed with its work regarding this issue. By leveraging their forecasts by including weather, ICA hopes that their logistical metrics amount of spoilage, service levels and number of inventory days will improve. This thesis describes how ICA is working with weather currently, and furthermore it discusses the existing literature within this area.

Uppsatsen avser undersöka vilka variabler som kan påverka sannolikheten för att ett aktieåterköp sker givet ett bemyndigande. Under år 2007 fick 93 stycken bolag bemyndigande av bolagsstämman att få utföra ett återköp av aktier. Av dem valde 59 % att utföra det. Vi inleder uppsatsen med att förklara teorier som kan ligga till grund för motiv till att utföra aktieåterköp. Därefter formulerar vi hypoteser som avser pröva teorierna.

In a society where children are getting a bigger influence over the family?s consumption and where more products for children are purchased, the market for children products has expanded. This growth is due to a higher amount of older parents which have a god economy and are choosing to spend more money on products for their children. Also the fact that parents use fashion products for children as a way to reflect their own status and that children are becoming more fashionable and aware of trends have contributed to the markets expansion. All together this leads to a grown importance of knowledge for marketers concerning the market.

Ecolean Development AB are developing and manufacturing filling machines for pasteurized liquid food products. Because of lack of any appropriate supplier of box closer which seals boxes with small flaps, they have decided to start a project to develop a prototype of a box closer. Due to long experience from industrial automation I have been given a chance to develop control system for a box closer. Degree thesis involves electric design in ELPROCAD ic PRO and programming of PLC (programmable logic controller) and HMI (Human Machine Interface). The report describes degree project from the project plan phase via the development phase to the conclusions.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

Swedish Armed Forces are according to their development planning process taking actions to establish a new joint unit (SWEWOSE), with electronic warfare capability. SWEWOSÉ S main task will be designated to produce electronic warfare libraries for electronic warfare systems within the armed forces. The unit shall have capability to support with libraries in any state of conflict situation even if the supported unit with library needs conducting operations abroad.This essay examines the requirements that justify the establishment of a new unit in times when the armed forces conducting reorganizations and cutbacks in both economy and personnel.The possibilities to buy complete system solutions from an external supplier are examined. But also what kind of library support model that is to prefer according to the demands that the Swedish Armed Forces desired, in terms of capability in platform protection and battle space awareness.The results show that the demands that the Swedish Armed Forces has decided, best will be ful-filled and justified by a national electronic warfare unit, with library production as a main task..

Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

The purpose of this essay is to examine how public libraries work with children's books, in other languages thanSwedish, regarding acquisitions. The purpose is also to describe what the libraries assignments are in regard tochildren with non-Swedish backgrounds. This is then put in a relation to the libraries democratic assignment.The main questions are: What are the libraries' assignments, as described in the libraries regulations? How do thelibraries work to fulfil their assignments?To answer these questions a survey in two parts has been carried out. The first is a study of the libraries'regulations, and various handbooks that serve as an inspiration for librarians.

The aim of this Master?s thesis is to examine the profession of librarianship by studying tasks in Swedish public libraries. The method is a textual analysis of articles inspired by the critical discourse analysis of Norman Fairclough. The theory applied consists of the profession theory of Andrew Abbott and the gender theory of Yvonne Hirdman. The questions raised are: how do librarians speak about their tasks, which discourses can be constructed and how can profession theory and gender theory explain the result.

This is a graduation project in Innovation Management, which seeks to enlighten new theories within the major subject ? the multi?faceted innovation process.The reader is hereby invited to an insight in the more complex perspectives of these types of theories than what has previously been explained in simplified ways.We have conducted research on a company within the cleantech market; Cellkraft AB. The company develops and produces fuel cells amongst other products, which have emerged during their research and development in the fuel cell technology. Cellkraft works in a high?tech frontline market where innovation is key.

With a strong company culture an organisation has relationships with their clients on an organizational level rather than on an individual. This simplifies the ability to change team members in order to enforce creativity and keep clients on a long-term basis. In turn the final product/service improves, which creates long-term relationships. Additionally, relationships on a personal level due to social activities helps Solberg detect early warnings-signs of eventual dissatisfaction from the client?s point of view.

In this paper, I am using a critical discourse analysis a la Fairclough to examin how various actors talk about the group of unemployed youths in the 52 articles from Dagens Nyheter and Svenska Dagbladet. What?s written in media often portrays different ideas that individuals use in social practice. My theoretical points are social constructivism, risk-, expert-, and media society. Four themes crystallized in the analysis; young and unemployed, education, jobbgaratin and youth and labor market.

The project was performed in collaboration with Husqvarna, one of the world?s leading manufacturer in the market of electric outdoor products. The report is a thesis work of a bachelor mechanical engineer program, in the field product development and design.The project is a study of the development opportunities within drive belt for a gear driven gearbox to one of Husqvarnas petrol powered hedge trimmers. A big part of the project was also to find combinations of materials for all components in the gearbox, to reduce weight and maintain or improve the performance of the system. Belt drive was of interest to investigate as an alternative solution to the current design that can reduce wear on the system at a performance test performed in the company before the product is released to market.