The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

The purpose of this essay is to illustrate immigrants? and refugees? thoughts and experiences of the process of integrating into Swedish society and to examine which social networks foster the process. The main questions in the study are: * What experiences enable refugees and immigrants to become integrated and fully participating members of the Swedish society?* What is the importance of the social networks with regards to integration into Swedish society? A qualitative method was used and five interviews were completed with SFI (Swedish for immigrants) students. The study shows that knowledge of Swedish language promotes an initiative in contacting native Swedes, and it also determines the success of integration.

Med utgångspunkt i en analysmetod framtagen av The American Association of the Advancement of Science (AAAS) utfördes en läromedelsanalys på två separata utgåvor av ett läromedel författade av Birgitta Thulin och Sten Elm (Religion 1, utgiven 2010 och Religion 1 & 2, specialisering, utgiven 2013). Undersökningen gjordes för att söka svar på följande frågor: 1) Vad står det i ämnesplanen för grundkursen religionskunskap? 2) Vad står i motsvarande läromedel? 3) Hur skiljer sig de två undersökta utgåvorna? 4) Hur väl överensstämmer styrdokument och böcker med varandra?Analysen av materialet upptäckte att det finns en betydande diskrepans mellan innehållet i båda de undersökta böckerna, i jämförelse med styrdokumentets centrala innehåll. .

The study involves six Bosnian refugees experience of integration into Swedish society.The purpose of this study is, through the use of a qualitative method, to get an understanding of what the integration process in the Swedish society has been like for six Bosnian refugees.. These refugees fled from the war in former Yugoslavia and came to Sweden between the years 1992-1995. The country who was once called Yugoslavia is currently divided into six republics comprising, Bosnia-Hercegovina, Croatia, Slovenia, Montenegro, Macedonia and Serbia, with its provinces, Vojvodina and Kosovo. The main focus of the study has been in the respondent?s thoughts and experiences of integration into Swedish society.

Purpose/aim: This study was performed in order to describe how Mixed Martial Arts (MMA) is reported in Swedish daily newspapers during a five-year period. MMA is a relative new sport in Sweden and it is important that the description by the Swedish daily newspapers is accurate and balanced. Then this sport will have the same opportunities to grow as already well-established sports in Sweden. Material/Method: The material consists of 159 articles from six different daily newspapers gathered from 2006-12-07 to 2011-12-07. Quantitative content analysis is used to investigate how the newspapers describe MMA. The result from this quantitative analysis are then compiled, analysed and discussed by applying theories of agenda setting, framing and moral panic. Main results: The result shows that the Swedish daily newspapers give a relative neutral and balanced picture in their coverage of MMA but they are affected to a certain degree of moral panic.

AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.

This study examines whether the ownership structure of Swedish firms contributes to explain the variations in executive pay. A regression analysis was performed on 102 companies listed on the Stockholm Stock Exchange. The analysis suggests a negative relationship between ownership structure and executive pay after taking company profitability and size into account. The result is in line with previous studies and the agency theory. This indicates that large shareholders have a stronger position in Swedish companies or that large shareholders monitor the management to a larger extent, rather than providing incentives.

Purpose: The Swedish correctional service is on the brink of its biggest expansion in history, due to political investments related to battling a rise in gang related criminality. The purpose of this thesis is to exam and understand the strategic competence supply work from an employer perspective and investigate the elements included in the Swedish correctional service competence supply form a regional perspective. The study specifically focus on what strategies the Swedish correctional service employ to attract, recruit, develop and retain workforce. Theory: The theoretical framework of the study includes among others, a model divided into three different phases (within, in and out) within competence supply, the demand-control-support model, push and pull factors, as well as the two-factor theory. Method: This study has a qualitative approach with semi structured interview as its specific method. A total of seven interviews were conducted with personnel within the swedish correctional service. Results: The main challenges are related to recruitment, staff retention, support of managers, and the fact that many correctional officers do not have time to complete their training before leaving. The latter is particularly significant are of concern.

The main purpose of this study is to investigate the needs of pre-commercial thinning on private owned forest properties, which is considered to be increasing. The reason is believed to be the high cost of labor that pre-commercial thinning brings. Furthermore thinning is costly, the revenue created through pre-commercial thinning are post-poned until the first thinning. The study was made through a survey among members of Mellanskog forest owners association. The survey was distributed by e-mail. The time to answer was set to two weeks. The answers indicate that the most common reason why the pre-commercial thinning is delayed, or not done at all, is the forest owner?s lack of time.

The aim of the project was to investigate if Swedish rodents, brown rat (Rattus norvegicus), house mouse (Mus musculus), wood mouse (Apodemus spp) and water vole (Arvicola terrestris) captured in pig herds and in urban areas, constitute a reservoir for pathogenic Leptospira spp. Under Swedish conditions leptospirosis gives rise to reproductive disorders in pigs and symptoms of flu in humans. It has long been established that rodents are chronic carriers of pathogenic leptospires in their kidneys, and can spread the bacteria with urine. The old nomenclature of serovoars is still in use, but a new system of genetic classification has developed and today the genus Leptospira contains 17 species. There are several diagnostic test developed for leptospirosis.

In this study I compare the use of reporting verbs in direct speech in Swedish and Polish literary prose. The aim is to examine how differences in usage are reflected in translations to and from Swedish and to what extent the translator adapts the text to the target language and its literary conventions.I have compared the material on two levels: source text versus source text in Polish and Swedish respectively, to see what kind of speech verbs are most commonly used, and source text versus target text, to study the strategies the translators have used and to what extent reporting verbs are altered or not.I have also studied quotation verb + adverbial phrase or prepositional phrase, to investigate if they are more frequent in the two target texts or adapted to the literary concentions of the target language. .

Viklund, J. & Älgamo, D. (2011).Fysisk aktivitet och idrott för vuxna individer i Västerbottens län ? möjligheter och utmaningar för en framtida aktivitetskatalog. (Physical activity and sports for adults in the county of Västerbotten ? opportunities and challenges for a future activity directory).

This rapport is about how often private forest owners follow the measures proposed in their forest management plan. The survey is made in cooperation with the forest-owners association Norrskog. The private forest owners are relatively satisfied with the forest management plans and with the measures proposed. There are some differences between those who live on or near their property and those who live many miles away. The forest owners who live on their property are those who follow the proposed measure of precommercial thinning to the largest extent. That group also values precommercially thinned stands higher than thinned stands. The complete opposite is the case for the group that lives far away from their property. Almost all of the respondents thought that the forest management plan would be or had been a good help in the decision making about the forest..

Title: To sell the country of Lagom: a study of the Swedish Institute?s re-branding of Sweden and impact on the swedish citizens Authors: Rebecca Dahl & Ellinor Thungren Aim: The purpose of this thesis is to study the Swedish Institute?s branding of Sweden. We have explored if the branding is consistent with the picture that Swedes generally have of themselves and Sweden, and also looked at which consequences differences in this picture may have. Method/Material: Semiotic analysis and interviewMain Results: The results of the thesis shows that SI?s branded image of Sweden agree with the picture that Swedes have of themselves and Sweden.

SMF Skogsentreprenörerna is a nationwide organisation for Swedish forestry contractors. It has about 750 organised companies with somewhere around 1500 logging machines. These machines perform well over 50% of all yearly landed wood in Sweden. The members of SMF also performs more and more of other functions in Swedish professional forestry, such as soil scarification, planting and pre-commercial thinning of younger stands. In order to determine what major priorities SMF should focus on in the future a member survey was initialised and carried out by SMF together with Daniel Larsson-Snygg, student at the swedish university of agricultural sciences SLU. This report presents the result of this survey sent out to all members of SMF. It is intended to answer a number of questions about their entrepreneurship such as: What different kinds of work do these companies perform? How many machines and employees do they have? How old are the company owners and their employees? What are their thoughts about the future of their business? How well does SMF serve their members needs?.