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.

This master thesis explores the nature of public participation as a central and most current subject in the field of urban planning. A first impression exposes a seemingly unanalyzed consensus on the values and benefits which public participation provides the process of urban planning. The city may be a concern to all its inhabitants; hence knowledge and opinions of the local public are of great importance for the urban development. But is there really something new to these assumptions, and are the advantages of increased public participation in urban planning always obvious?  By using action research as a main method, I have put myself into the context of the Swedish municipality of Nacka and their projects dealing with the development of public participation.

The purpose of this thesis is to investigate the employees´ duty of loyalty to their employer when making statements on social media networks and if this opposes the employees´ right to freedom of speech. Another purpose of this thesis is to investigate freedom of speech from an EU juridical point of view. Also a discussion concerning gender issues on this subject takes place is presented in the thesis. The questions to answer the purpose of this thesis are the following: Where is the line drawn for what an employee can publish on a social media network without breaching their duty of loyalty towards their employer?, and How does an employee´s freedom of speech relate to these types of statements on a social media network? The method used for this thesis is the classical legal method.The legal inquiry shows that duty of loyalty is a hidden clause in all employment contracts, and it must be respected by the employee.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

The aim of this report was to investigate if Sweden can have 100 % renewable electricity production in the year 2050. The conclusion is that it is possible but under certain conditions. For instance wave power must be in commercial use. When wind power and solar power represent a large percentage of the electric production there will be a lack of electric power during the winter but during the summer there will be a surplus of electric power. Both the surplus and the lack of electric power need to be taken into account.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

Rosengren, Anna, 2006: Samiska kvinnor och osynlig historia. En komparativ studie av svenskar och samer vid 1600-talstinget. (Saami Women and Invisible Histories. A Comparative Study of Swedes and Saamis in Court during the 17th Century.)The purpose of the paper is to gain new knowledge about Saami women in the 17th century using court protocols in the Luleå and Torneå Lappmarks, supplemented by secondary sources.Saami women did not write their own history, nor did Saami men. Information available about Saami is written by male representatives of the Swedish crown and church.

The aim of this study was to investigate how individuals perceive the process of sexual/romantic attraction. A phenomenological approach was used, where the participants were asked to reflect as freely as possible upon a question formulated by the authors. 13 persons were selected through purposive sampling, eight men and five women, all between 20 and 30 years old were interviewed but only 8 were analyzed through phenomenological based software MCA-Minerva. The results showed that all participants talked about three steps; eye contact, closing the distance and conversation. In the latter step they differed regarding actions taken to attract.

Consumers don´t buy products, they buy brands. To create a succesful brand, you need a clear identity,and it will be strengthened by for instance a graphic profile. This project includes a theoretical partabout corporate identity and graphic profiling, and a description of the work with the graphic profile ofEM-loppet. The aim with this project is to strengthen the identity of EM-loppet, by making a clear andunified profile. The project has been accomplished by studying literature, searching information on theInternet and via personal contacts.

Purpose/Aim: We have a right to freedom of the press, but we do also have a right not to be exposed to slander, we have a right to not be insulted. A study about this rights and crimes in the swedish law.Material/Method: literature, Internet, cases, Commission of Inquiry's recommendation. A qualitative research methodMain results: There is a very strong freedom of the press in the Swedish constitution. Mostly it stands immovable. The freedom of press can be restricted in case of slander.

This essay addresses and treats the employer's obligation to work adaptation for people with a physical disability according to discrimination law and the work environment law. Furthermore it also treats the employer's obligation to rehabilitation of employees that has a reduced working ability as consequence of their work. The essay also intends to investigate if there are any differences in the employer?s obligation to work adaptation when recruiting and the employer?s obligation to work adaption for an existing employment. In this work, there is a background chapter which describes the UN and the European Union's approach to work reduction ability and disability. Furthermore, there is a detailed description of the work environment law, the discrimination law, the social insurance code and the employment protection legislation.

Det övergripande syftet med denna masteruppsats är att skildra och analysera processen som följer efter det att äldre, över 65 år, överklagat ett avslaget socialnämndsbeslut till förvaltningsrätten.För att besvara syftet har uppsatsen brutits ner i två delsyftet. Det första delsyftet är att undersöka vilka äldre det är som överklagar och om makrofaktorerna ålder, kön och etnicitet påverkar förvaltningsrättens beslut gällande bifall eller avslag av ett överklagande. Det andra delsyftet är att illustrera olika aspekter som innefattas av den verkställighetsprocess som socialnämnden utför då en dom fått bifall i förvaltningsrätten.Det första delsyftet besvaras genom att göra en innehållsanalys med både kvantitativa och kvalitativa inslag av de 49 domar som tagits under en sexmånadersperiod i sammanlagt 15 kommuner i Västra Götalands län. Det andra delsyftet besvaras genom en fallstudie, där semistrukturerade intervjuer utförts med de inblandade aktörerna. Intervjuerna utfördes vid två olika tillfällen för att på så sätt kunna fånga eventuella förändringar i dynamiken mellan aktörerna under tidens gång.Uppsatsens resultat visar på att den absoluta majoriteten av överklaganden gällde beslut där socialnämnden avslagit ansökan om särskilt boende.

Drawing on earlier research, and using observations as the method, this study presents a design of a nature playscape for children. Applying outdoor pedagogy to the fundamental structure of a specific location, the study proposes a design of a playscape, over a more obvious design, for instance one based around a quiz walk.The theoretical framework is Gibson?s theory of affordance, and the goal has been to create a "play flow". The study concludes that spatial rhetorics can be an important tool when teaching children about nature..

Hydrotherapy is a relatively new area when it comes to treatment and prevention of different problems in dogs, but an area that is growing in popularity. In Sweden, the person who performs hydrotherapy on dogs doesn?t need veterinary education, which is the case in some other countries. What makes hydrotherapy advantageous is that water has an ability to provide an environment where injured body parts can be supported, which means that rehabilitation can start early without the risk of affecting the injury and in the same time relieve the pain for the patient. There are only a few studies of hydrotherapy on dogs and these studies focus on the physical health of the dog.

The aim of this study is to, by developing ideal types, describe why studententrepreneurs participate in self organised business network. The investigation is based on answers from 41 participants in the business network ?Företagare på Lnu?, as well astwo semi-focused groups, which where analysed by using Webers (1978) ideal types.The investigation shows that there are several reasons for student entrepreneurs to participate in self organised business network. For instance some people participate to gather knowledge from other student entrepreneurs for their own future, since they have an idea of soon starting their own business. Others participate just for the fun of knowing what?s going on at the university..