En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås.

We are heading towards a huge switch of how energy is produced with fossil fuels being replaced by renewable energy sources. It is not difficult to replace the energy you use in the house and there is no need for futuristic technology. There are already many established products on the market such as high efficiency vacuum solar collectors, heat pumps & small wind power stations that can supply the energy being used in a house. The company Sol & Energiteknik SE AB in Huskvarna has many different products which can reduce the need for an outside energy distributor. An average house in Sweden uses 15 000 kWh for heating, 5000 kWh for tap water and 5000 kWh for electricity.

The estate of Rämningstorp in the region of Västergötland in southern Sweden is administered by the holding trust company Skogssällskapet i Skövde. In 1999 measures were taken by Skogssällskapet to drain the stream Fredstorpsbäcken as a means to increase the forest productivity of the surrounding lands, which are situated on the estate of Rämningstorp. Almost immediately after the drainage, the streamwater turned turbid and a landowner downstream reported the issue to the county administrative board of the region. The aim of this thesis was firstly to analyse the suspended matter that appeared during summer/autumn and secondly to explain why it came to be. Initial hypotheses for the explanation to the greyish turbid water were that it was either 1) a chemical/biochemical precipitate, or 2) an bacterial/algal blooming.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

AbstractThe knowledge about pesticide residue in private wells is not well documented in Sweden.Previous studies have detected pesticide residue in private wells, this issue is what made themunicipality of Laholm commission the study. The purpose was to collect water samples from50 private wells in Laholm and have them analyzed for traces of pesticides. The wells in thestudy are spread geographical over the entire municipality. The analysis of the water sampleswas carried out by the accredited laboratory Eurofins. Nine of the 50 wells in this studycontained residue of pesticides and two of these exceeded the allowed concentration of 0,1 ?g/l.Nine different pesticides were detected, among these were BAM, Atrazin and breakdownproducts from Metribuzin.

The purpose of this thesis is to examine value creation in networks. Based on a case study of Livebookings Network, an online booking service. This thesis has an explorative nature. As a theoretical framework we use theories on value and network dynamics. By combining these theories we develop an operationalized framework that we use to analyze our empirical findings.

Each year 225 million pigs are transported within the European Union (EU) for slaughter, fattening and breeding. This results in poor animal welfare due to the fact that animals are exposed to several numbers of stress factors in the vehicle during loading, transit and unloading. Animal welfare can be defined as how well the animal attempts to cope with its environment and during transport there is often severe difficulty for the pigs to cope properly. There is a growing societal concern for animal welfare. This resulted in that the European Union enacted a law called the EU-regulation with certain directives of how to improve the welfare of the animals during transport.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

This paper is an analysis of the novel Season of Migration to The North by Tayeb Salih. Season of Migration to The North was first published in 1967 and it is the most accomplished among several works in modern Arabic literature.I shall focus on one of the two major characters, Mustafa Said, a young Sudanese student whose brilliant career at school in Sudan and Cairo eventually brings him to England; he has a successful academic career in England as a lecturer at the University of London.One of the major themes of the novel is the confrontation between Mustafa Said and England, which in other terms is described as the confrontation between East and West. The conflict is rooted in colonialism. Mustafa Said?s native country, Sudan, was a British colony when the story takes place.

A study has been performed that investigates the variation of iron content in groundwater.The study was initiated by Midvatten AB, which noticed that the iron content in groundwater samples can vary greatly over small distances. The purpose of this study was to geochemically and geohydrologically determine the factors that influence the content of iron and manganese in groundwater from a selection of eskers in Dalarna, and determine how to best sample groundwater with the method used by Midvatten AB. An evaluation was made of how the vertical variation in soil material, water composition, pumping time and pipe material affects the content of iron in groundwater. Piper diagrams were used to study the relationship between the chemical composition of the groundwater and the content of iron and manganese in groundwater samples from the studied areas. The groundwater from the studied areas was then classified in the Piper diagrams, according to the content of the major ions.

The purpose of this study was to investigate the problems of building a new region in the Southeast part of Sweden. The idea of a big south Swedish region is brand new; no former studies in this area have been done before. The main analytical focus of this study is legitimacy, identity and democratic credentials. The study has been carried out by interviews with several leaders in organizations working with the collaborations of the smaller regions in to the big region. The method of this study has been a single-case study and dialogue interviews.

The empirical data that lies behind this survey comes from field work between 1992 and 1995. This field work represents work I made myself as a sales-man for the company, Malmberg Original Water. The task was to implement the Malmberg mineral water brand on the restaurant market of the South-Swedish area. Our aim was to reach the upper-scale, premium market of restaurants. The mission was successfully completed, and at 1996 we had completed the position as the most exclusively positioned mineral water brand in Skåne (Southernmost Sweden).

At the end of August 1999, the local government council of Malmö city decided thatthe area known as Kvarteret Bilen would be made available for the European HousingExhibition 2001 (Bo01-mässan). Kvarteret Bilen extends over approximately 80hectars and includes the western parts of the Western Harbour area (Västra hamnen)of Malmö.Kvarteret Bilen as a whole, but especially the western sections of this area, the socalledBo01 section, has been the subject of heated discussions. This is mainly due tothe fact that the ground in question has proven to be contaminated to a certain extentby different chemical compounds. Investigations undertaken during 1998 showed sporadically high concentrations forespecially one chemical group: polycyclic aromatic hydrocarbons (PAH).The first part of the paper describes the use of a mathematical equation (Fetter 1994)to calculate the concentration of PAH from a continuous discharge at a given time byemploying Geographical Information System (GIS). Even the constraints of theequation are discussed, as well as the consequences that follow as a result of usingGIS.The second part of the paper focuses on the connections between the content ofcarcinogenic PAH in Kvarteret Bilen and the ground water level and type of fillingmaterial.

The aim of this study is to examine how European companies? stock price is affected by an announcement about foreign direct investment in one of the BRIC countries. Another aim for the study is to examine if the market reacts differently to the three modes of entry methods in a given BRIC country and to examine if the market reacts differently to different European countries. The study also set out to answer if there were any effects of the three modes of entry that was visible a short time after the announcement. To answer and examine this, the authors used the event study approach. The study was conducted with a sample of 47 companies from France, Norway, Spain, Sweden and Germany.

This master thesis has been done in cooperation with Sweco Viak AB in Sundsvall. The aimwith the project is to investigate the purifying effect of percolation filter due to iron andmanganese. The overall goal was to investigate how the parameters surface load,sandfractions, and burden time affect the purifying effect. The expectation is to optimize thedesign and find a demouldning of the filter that gives sufficient purifying with a highersurface load. As an attempt to accelerate the curing of the filter, experiments with a layer ofsand which surface has been covered with manganese ore (MnO2) on top of the filter havebeen done.As test filters 10 L bars were used and the experimental work was performed at thewaterworks in Hassela and Munkbysjön.In Hassela different sandfractions were tested.