Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

Denna studie avser att besvara var mervärdesbeskattning sker, ur ett EG-rättsligt perspektiv, vid tjänstehandel till en beskattningsbar person med flera fasta etableringsställen i olika medlemsstater. Tjänsterna förvärvas vid den plats där den beskattningsbara personen har etablerat sätet för sin ekonomiska verksamhet men tillhandahålls den beskattningsbara personens olika fasta etableringsställen. Studien företas med anledning av rådets direktiv (2008/8/EG) av den 12 februari 2008 om ändring av direktiv 2006/112/EG med avseende på platsen för tillhandahållande av tjänster (EUT L 44, 20.2.2008 s. 11-22).Utgångspunkten för att besvara studiens syfte är huvudregeln i artikel 44 mervärdesskattedirektivets ändrade lydelse som träder i kraft den 1 januari 2010. Artikeln stadgar att platsen för tillhandahållande av tjänster till en beskattningsbar person ska vara den plats där denna person har etablerat sätet för sin ekonomiska verksamhet.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

Africa is one of the regions most affected by climate change. However its forests are important carbon sinks for the whole world, and if recognised as a global public good, could be conserved and contribute to green house gas emission reductions. A global mechanism, Reduced Emissions from Deforestation and forest Degradation(REDD+) aims to help developing countries in reducing emissions from deforestation and forest degradation, and enhancement of carbon stocks. REDD+ strategies may, however exclude local forest dependent communities from forests in order to conserve and maximise carbon stocks, thus having a severe impact on local livelihoods. Therefore, how local communities can participate and share benefits from REDD+ is a key concern.This study investigates how three forest dependent communities in the Nazinon forest, in Southwest Burkina Faso could financially benefit from a REDD+ project.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.

Uppsatsenutgör en utvärdering av en kommunal arbetsmarknadspolitisk åtgärd/insatsbenämnt Personlig Utvecklings Tjänst (PUT- tjänst, PUT) som riktas tilllångtidsarbetslösa och socialbidragsberoende invandrare i Uddevalla kommun.Åtgärden/insatsen innebär att ett visst antal individer erhållervisstidsanställning inom kommunens verksamheter i syfte att bland annat fåarbetslivserfarenhet i Sverige och referenser. Syftet med studien är attfördjupa förståelsen för hur några av de som haft PUT- anställning upplevdeden. Deras upplevelser av insatsens/anställningens påverkan på livssituationenavseende ekonomi, sociala nätverk och aktiviteter samt upplevelsen avbemötandet på PUT- arbetsplatserna ställs i centrum. Sålunda fokuseras deintervjuades resonemang kring sin livssituation beträffande övergången frånsocialbidragstagande och långtidsarbetslöshet till visstidsanställning ochegenförsörjning genom insatsen PUT. Studien undersöker också huruvida deintervjuade utökat sitt sociala nätverk till att inkludera fler personer med svenskbakgrund medelst PUT- anställningen.

Olika reformer har avlöst varandra i skolans värld och varje reform har medfört förändrade krav på skolans verksamhet. Varje läroplan bygger på föreställningar om vad kunskap och lärande är. När Lpf 94, läroplan för de frivilliga skolformerna, kom fanns där en förändrad syn på kunskap och lärande. Kunskapsbegreppet utvidgades i fyra olika kunskapsformer de så kallade fyra f:en. Förståelse av fenomen har fått en central plats och eleven förväntas att inta ett vetenskapligt förhållningssätt till sina studier genom ett djupinriktat lärande.

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between – generally speaking – Northern and Southern Europe. This incites the activity of parallel traders in the first place, who act as arbitrageurs.

Today, there are few industries left in our cities. Industrial areas thatare located in urban settings close to water or city centers are oftenreplaced by housing. In my thesis I want to explore how such industrialsite located in an urban setting can be transformed into anindustrial park where the industrial structures are saved. By approachingthis type of environment in a positive manner, I wish tohighlight the potential aesthetic and functional value in the existingindustrial structure. Through the transformation and design of anexisting industrial site I will convey the previous use and history ofthe place.The wastewater treatment plant, Kungsängsverket, is located in thedistrict of Kungsängen in the southern part of Uppsala.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

The ever-growing e-commerce brings many opportunities for society's consumers and businesses. Digitization has strongly contributed to these opportunities and has, among other things, facilitated the search for information and increased the range for the customer. While the opportunities are many, the increased consumption has also brought consequences. The increase in consumption contributes, among other things, to quantities of deliveries and returns as well as increased waste, all of which results in environmental destruction. The issue of sustainability is very topical today and is influenced by almost everything today. In connection with the markets changing, the consumers' behaviors and expectations also change.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

I Sverige har varje förälder en lagstadgad rätt till ledighet i samband med att familjen utökas med ett barn. Föräldrarna kan själva välja hur ledigheten skall förläggas under den aktuella tidsperioden samt hur den skall fördelas dem sinsemellan, förutom de två månader som är knutna till vardera individ. Dessa kan inte överlåtas. De så kallade pappa/mammamånaderna infördes för att öka uttaget av föräldraledighet hos papporna. En annan reform inom familjepolitiken är jämställdhetsbonusen som introducerades 2008.