Harmonisering av punktskatter har skett främst genom Rådets direktiv 92/12/EEG om allmänna regler för punktskattepliktiga varor och om innehav, flyttning och övervakning av sådana varor, det s k cirkulationsdirektivet. Cirkulationsdirektivets bestämmelser innebär att varorna i och för sig blir skattepliktiga när de produceras inom EU eller förs in till EU, men att de kan cirkulera fritt inom gemenskapen utan beskattningskonsekvenser. Varorna hanteras under s k Suspension. För privatpersoners inköp för eget bruk, Privatimport, gäller dock att varan punktbeskattas i inköpslandet. Denna problematik aktualiserades i det uppmärksammade ?Man in Black-fallet? då det ej var fråga om privatimport i direktivets bemärkelse då varorna personligen måste föras över gränsen för att de skulle kunna punktbeskattas i inköpslandet.

Abstract In order to make the modern agriculture less dependent on non-renewable external inputs, it has to rely more on ecosystem services. The agricultural system produce not only food, fiber and fuel, it also generates other ecosystem services such as e.g. photosynthesis, recycling of nutrients, influencing local microclimate, pollination, biological control and detoxification of noxious chemicals. This study is an attempt to get a better understanding about the interaction among different ecosystem services and different habitats capacity to generate them. An evaluation of eight different methods is done. The ecosystem services studied are the ability to absorb solar energy, biomass production, botanical diversity, decomposition and natural predation of aphids.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

This thesis was rendered for the client HAGS Aneby AB that is a global leader in playground equipment. The goal of this project was to develop a seesaw that is available for children aged 5-12 years; both with and without disabilities. The project has aimed to develop a seesaw that fits everyone in the target group without looking specially adapted.Children with disabilities have difficulty using today's seesaws because they consist of only a seat and a handle on each side. It requires that the user has strong arms and legs and can sit up without support. HAGS Aneby AB would like to change this.To gain knowledge of the target group and on the different types of disabilities information was sought for on the internet including the RBU's and UNICEF's websites.

This survey is a theoretical analysis concerning didactics of literature, in which I problematize what Martha C. Nussbaum describes as ?narrative imagination?. By using postcolonial theory, more specific: Gayatri Spivaks essay ?Can the Subaltern Speak?? and her theoretical formula ?a leap into the other?s sea?, I try to answer the following question: Can ?narrative imagination? be understood as a manifistation or concretisation of ?a leap into the other?s sea??The answer that is given concerning my general question is simply: No.

I Sverige tillverkas betong normalt med glaciofluviala grusavlagringar(naturgrus). På senare år har tillgång på naturgrus blivit starkt begränsade i vissa regioner och man vill av miljöskäl minska förbrukningen av det som återstår. Återvinnig av material som kan ersätta detta är både bra av miljöaspekt samt öppnar väg för produktion av betong med nya egenskaper.Med lättballastbetong avses betong i vilken ballastmaterialet helt eller delvis består av någon typ av lättballast som har en partikeldensitet som är markant mindre än vad som är normalt för normala bergartsmaterial såsom granit, gnejs eller kalksten. Lättballast är porös, dvs innehåller hålrum, och får därför lägre hållfasthet än normalballast. I lättballastbetong bestämmer lättballastpartiklarna många av betongens egenskaper, såsom hållfasthet, elasticitetsmodul och krympning.Examensarbetets inledande del är en state-of-the-art rapport som omfattar tillverkning av lättballastbetong i allmänhet, både i färsk och hårdnade tillstånd, samt dess beståndsdelar med fokus på skumglas som lättballast.

When foreign children first arrive to Sweden, the first contact they get with the local society is through primary school. Therefore, the primary school have the fundamental role to attend the foreign and their families.The teacher plan for primary schools (Lpfö98) make it very clear that children with foreign background are given the full support in their development in a multicultural society. The aim of this report is to investigate how two pre-school teachers and one school counselors? work with these newly arrived children in preschool to support their integration in the preschool.As the role of the primary school is so vital for children with foreign background in this new society, I would therefore like to take the opportunity to explore and show how meaningful the role is of teachers to integrate these children into the Swedish primary schools.In this report, the theory part is treated based on integration and on the schools Suspension to multicultural backgrounds. For this report, I even stress the support of the primary school and how they meet the foreign children and their families.

A trading halt is a measure conducted by a securities exchange in order to reduce information imbalances between market participants, thus enabling a higher level of market efficiency. A market is said to be efficient when new information concerning a company is instantly reflected in its stock price, implying that abnormal stock returns cannot be systematically achieved in an efficient market. The purpose of this study is to examine the occurrence of abnormal stock returns following trading halts on the Stockholm Stock Exchange. The study is based on a sample of 64 trading halts executed between January 2003 and February 2008. Historical daily prices for stocks subject to trading halts during the period have been gathered from the Datastream Advance database, while information on date and time of trading halts have been collected from the Stockholm Stock Exchange website.

The following essay is a study of the theatre-play Min Arm, a translation and performance by Per Lasson for Fria Teatern in Stockholm 2009-2010. Actor, director and playwright Tim Crouch wrote the original script My Arm in English in 2003.With basis in intermedial theory, as defined by Jörgen Bruhn, as well as Hans-Thies Lehmann?s theory on post-dramatic theatre this study investigates the meaning-building processes in Min Arm as a theatrical performance. Concepts of the difference between stage play and performance text are borrowed from and inspired mainly by Eli Rozik?s Generating Theatre Meaning.

This thesis has been performed at Scania CV AB Technical Centre in Södertälje and its aim hasbeen to study the causes and effects of deformations in the interface between the rear axlehousing ADA1100 and the central gear house R780 during operation. Design changes that wouldincrease the sealing capability of the studied interface are also suggested. Finite element (FE)and CAD software have been the primary tools in this study.Finite element (FE) simulations are used in the industry to predict and develop engineeringdesigns. The main motive for FE simulations has traditionally been to identify weak spots in thedesign, regarding high tensions and large deformations.The FE model is an aggregation of submodels and interface models that represents the rear axlehousing, Suspension, central gear, central gear housing, wheels, bolts and weldings, and theirinteractions. The submodels have different material properties and they are connected withcontact interface models.Boundary conditions are defined on the bushings in front of the rear axle and on the air bellowsbehind the rear axle.

The following essay is a study of the theatre-play Min Arm, a translation and performance by Per Lasson for Fria Teatern in Stockholm 2009-2010. Actor, director and playwright Tim Crouch wrote the original script My Arm in English in 2003.With basis in intermedial theory, as defined by Jörgen Bruhn, as well as Hans-Thies Lehmann?s theory on post-dramatic theatre this study investigates the meaning-building processes in Min Arm as a theatrical performance. Concepts of the difference between stage play and performance text are borrowed from and inspired mainly by Eli Rozik?s Generating Theatre Meaning.

The background of this research is that Swedish food products have hard to compete at the home market, depending on imported food products that increase more and more for every year that pass by. The ethic values LRF associate with Swedish food products, many customers have hard to put in relation with condition of foreign agriculture. Most customers today inquire high quality, safety and convenience in the food which they are eating. The source of their food seems to have less meaning. Many restaurants and bigger households appreciate Swedish food products and wants to buy them but price differences against foreign wares are to high. We have done oral interviews with wholesale dealers, restaurants, public purchasers and with different market organisations, there we have discussed buying strategies, the way they see the primary producer, the conscious of guests, choice and attitudes to Swedish and foreign products, distribution of power in the food market chain and to what position and Suspension, they want the ranks of suppliers to have. The result shows the share of imported wares within restaurants and bigger households are at a high level and will continuing increasing. Within these sectors the final consumer in many cases put less effort in the origin of the raw source of food.

Climate and environmental issues is now high on the agenda. We live in a generation that must try to solve some major environmental problems. Buildings and habitations account for approximately 40 % of Sweden's total energy today. To reduce this figure, as needed, more research in the field of energy efficiency is required.This thesis concerns the heating of buildings. The load on district heating is heavy during certain times of the day.

Climate and environmental issues is now high on the agenda. We live in a generation that must try to solve some major environmental problems. Buildings and habitations account for approximately 40 % of Sweden's total energy today. To reduce this figure, as needed, more research in the field of energy efficiency is required.This thesis concerns the heating of buildings. The load on district heating is heavy during certain times of the day.

Denna avhandling avser produktutvecklingsprocessen för ett upphängningssystem tillhörande ett banddrivet fordon. Syftet med systemet är att tillåta fordonet nå högre hastigheter. Det ska också tillåta dämpning och viss nivellering vid körning i kuperad terräng. På så sätt blir fordonet smidigare och föraren utsätts för mindre helkroppsvibrationer.I samarbete med forsknings- och utvecklingsavdelningen på BAE Systems Hägglunds AB genererades ett antal koncept på upphängningssystemet. Genom att använda listan av produktspecifikationer som BAE Systems tidigare tagit fram tillsammans med exempelprocessen beskriven i Product Design and Development valdes ett koncept att analysera mer detaljerat.