This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

The web has a broad affect on the global economy and can among other things be used for web based information systems (WIS). These systems have grown from being used as a market platform to support all activities in the work of an organisation of today. To survive in a turbulent competitive environment, companies must start to cooperate with their customers instead of just collaborate with them. Can an IT-consultant company use a WIS as a tool for keeping in contact with existing customers to attain this cooperation? A WIS could strengthen the relation between customer and supplier and through that have a possibility to increase the customer use since it can facilitate business processes and imply that services can be offered in a new way.

AbstractAttitudes towards the reference situation and the meetings between library users and librarians have become the subject of much debate in the library setting today. The aim of this two years master´s thesis has been to examine six librarian?s attitudes and apprehensions concerning the interactions between the librarian and the users in the library setting. We were also interested in knowing how a library can work to become more service oriented and customer centred. We conducted six interviews with librarians located at three different libraries in Sweden.

Namibia, southern Africa, suffers from an energy shortage and is therefore facing severalchallenging problems. The use of firewood as fuel for cooking is common in the whole countryand has negative consequences for health and the environment. This work have focused ondeveloping a solar baking oven, calledSunbaker, adapted for Namibian families needs forbaking. The development was based on classic solar cooking limitations, specific needs forNamibia and to have a feasible manufacturability.The project started with a theoretical study in Sweden where different solar cookers, informationregarding Namibia, Technical aspects and end user aspects were studied. To assess the need for asolar baking oven aMinor Field Study took place in Namibia during eight weeks in July toSeptember 2009 and resulted in a product design specification.

In order to continue to be competitive in the current industrial climate, producers must increase efficiency at their plants. Several Swedish companies choose to utilise the principles of Lean production. Tour & Andersson AB (TA) has elected to create their own model using Toyota?s productions system which has been named TAPS (Tour & Andersson Production System). Following two years of working with TAPS the company has decided to introduce Total Productive Maintenance (TPM). Most of the work carried out in the maintenance department today is in form of repairs to already faulty equipment.

There is a discrepancy between national school guidelines towards inclusive education, and the current political trend towards economic efficacy, that may be problematic for teachers. The aim of this contextual study is to formulate a contextual understanding of the participating teachers? perceptions of their effort to help all their students achieve the goals set forth by school curricula, and use this understanding for the purpose of suggesting points of entry for special needs educators´ guidance of teachers? practices towards more inclusive education.Information was gathered by sending an extensive web questionnaire to all teachers within a given headmaster´s administration, sending web questionnaires to a majority of third grade students taught by those teachers, conducting interviews with a few of the participating teachers as well as with the special needs educators, carrying out a classroom observation, and gathering additional information concerning working conditions and social interactions.The data gathered in this case study has been subjected to an analytical process comprising of an assessment of the degree of inclusive approach, using the Inclusive Approach through Participation as well as the Framework of Participation, Technical triangulation of all data post the inclusive assessment, and analysis of context by the Ecology of Human Development/the Bioecological Theory.The analytical process has resulted in a contextual description that has enabled me to suggest possible points of entry to be used in special needs educators? guidance of teachers? practices towards inclusive education. The degree to which there exists a collegial sense of security, varied forms of teacher-student interactions, collegial cooperation, pedagogical discussions, a dialogue in search of mutual understanding, and consequent follow-ups appears, in the light of the limited selection of participants, as relevant to these teachers ability to help their students.Further research is needed to identify valid points of entry for special needs educators? guidance of teachers? practices towards inclusive education.

This Master Thesis covers the concept of Green Cars. The background to the research area is the high and rapidly growing number of cars, which together with other factors ad to the pollution of the environment. Under the Kyoto agreement the signing members agreed to lower the emissions of green house gases, further on the EU has a 3-pillar strategy on carbon dioxide and cars. Included in the EU strategy is a voluntary commitment from the car industry to reduce carbon dioxide emissions from new cars. The easiest way of lowering the emissions is by using alternative fuels and engines.

The private sewage systems in Sweden releases around 600 tons of phosphorus per year, compared to about 350 tons from municipal sewage treatment plants, and they account for approximately 21% of the total anthropogenic discharge of phosphorus into Swedish waters. About 40% of Sweden's nearly 1 million private sewage systems are inferior with respect to emissions to surface and groundwater. The technology of small sewage plants is under development and knowledge of treatment effects for different solutions is poorly consolidated. Municipal authorities lack resources to keep up with the technologic development and assess the reliability of the treatment performances that suppliers report for their products. The thesis aims to conduct a market review and evaluation of wholly or partially prefabricated small sewage plants, to make it easier for municipalities and property owners to assess different Technical solutions. The goal is a compilation of the products on the market, evaluated on the basis of the reliability of specified degrees of reduction.Information on sampling procedures and test results were collected through a questionnaire to all active suppliers and the responses were then used to classify the products.

The main purpose of this study is to examine differences and similarities concerning teamwork and interactive skills among preschool children while they interact with an Ipad respective a number of selected traditional artifacts. The traditional artifacts chosen for this study are small Lego blocks, JovoToys (click and construct system) and large puzzles. The study takes its starting point on the basis of both a social- and a learning perspective when different groups of preschool children in the ages from three to five years interact in fellowship groups with respective artifact. Primarily the main focus is to examine differences and similarities that appear from without the social perspective.The overall objective is to identify what eventual differences and similarities can be found purposely on both what is happening in the social interaction between the preschool children themselves but also what is taking place in the interaction between the children and each artifact. This study will also via theoretical frameworks create an understanding why eventual differences and similarities exist.The results are based on both a literature review and a field study.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is Technically and biologically feasible and economically profitable.

Fält Elektronik AB i Kalix utvecklar och tillverkar bland annat larmsändare för fast uppkopplade larmnät. Fast uppkopplade larmnät används för att åstadkomma övervakad och säker överföring av larm och annan information mellan tekniska system för skydd och säkerhet. Larmöverföringen är ständigt övervakad från larmanläggningen ända fram till larmcentralen. Ett problem som idag finns i larmnät är att om man tappar kontakten med en larmsändare så vet man bara att man tappat kontakten, men inte varför. Därför vill man nu utveckla ett instrument som kan mäta och kontrollera vad som orsakar att uppkopplingen bryts t.ex.

All new households were to be constructed with "near zero energy house standards" (NZE-house) by the year of 2020. The ambition to construct energy-efficient buildings had to increase rapidly in the spring of 2013.The purpose of this report was to increase the interest for building contractors to construct apartment buildings with passive house standards. By locating and evaluating experiences from an existing passive house a case study including interviews, field visits and document analysis was made. Research of literature regarding other passive houses in Sweden also helped to answer the following questions:- What positive and negative experiences have the study of the passive house meant to the involved stakeholders and residents?- What improvements can be made based on identified experiences?- How can an apartment building be designed as a passive house based on possible improvements?By collecting good and bad experiences, as well as improvements and potential design proposals, a diagram was created designed as a tool for developers when constructing apartment buildings with passive house standards.

The aim of the present thesis is to find deeper knowledge about women?s experiences of sexuality, desire and pleasure during childbirth. In this thesis there are statements of women?s different kinds of pleasurable and sexual feelings and experiences during birth. Furthermore, factors that may influence some women?s feelings and experiences of a sexual kind are discussed in relation to the common notion that women above all feel fear and pain when giving birth.

Outside of many Swedish households today, you will find a typical green wastecontainer. This container has not changed since its introduction, despitecomplaints about foul-smelling and its impractical system. Even if the system usedtoday, still is the most optimal choice, there is a lot of newly developedalternatives out there.Its purpose is to get a broader perspective on how a waste management systemcan be developed into a working, land efficiently and aesthetically pleasing systemof humans and the environment in a small residential area.The authors treat the residential area of Jära, Ekhagen, in Jönköping, which ismanaged by JM AB as a problem area in regards to waste management.The issues raised by the authors are the different waste management systems usedin the corresponding areas of the world, how to apply Technical andenvironmental as well as the waste management facilities from financial aspects.In the process, the methods used were literature reviews, case studies and aninterview. The case study was done through a modeling of waste managementsystems in the area Jära and an interview was conducted with the company Envacworking with vacuum systems. Studies have been made by different systems n theareas around the world.The results show that using directives and guidance will reduce the environmentalimpact done without replacing the traditional system.

This master thesis has been performed at the department of Machine Design at KTH, The Royal Institute of Technology. The thesis has been a part of a global development project in collaboration with Luleå University of Technology, Lund Faculty of Engineering and Stanford University. Corporate liaison and sponsor has been Immerse Global Inc. The project was also performed on sponsorship from the Product Innovation Engineering Program, PIEp. The thesis is a representation of some of the contributions made by the authors.The lack of clean drinking water is one of the key issues facing the world today.