AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

AbstractThe aim of the study was to describe district nurses experiences meeting intimate of cancer patients in home care. The study had a qualitative approach with a descriptive design. The sample consisted of ten district nurses employed in primary health care, working in emergency duty in a district in the Middle of Sweden. The results are presented from the two categories; to communicate and being competent, which was formulated to one theme. The theme ?Being safe in one´s professional role, being aware of possibilities and difficulties when encountering intimates in home care?.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

Holy war against the aberration and the newspaper terrorismHeligt krig mot förvillelsen och tidningsterrorismen This paper explores Bernhard von Beskow?s (1796-1868) conservative critique of the, for the early 19th century, new dominating voice in public matters namely the liberal press. There are competing narratives about the emerging liberal press and its critics. On the one hand the conservative critics were seen as hopeless reactionaries which acted against freedom of the press, themselves stripped of positive ideals and/or handled with little interest as footnotes in the great story of the liberal victory over its opponents. On the other hand this story has been questioned and an alternative has been presented of how to understand the conservatives and their critique of the press.

Every now and then, in media research studies and in various newspaper articles, schoolboys´ issues reading habits are discussed. Much of what is written concerns boys decreasing marks in the field of literature, in the Swedish language and also their negative attitude towards reading books. Some scholars claim that boys do not read because they consider reading books as a women´s duty. Other people believe that underlying causes for boys negative attitude towards reading is biological, that it´s genetic and consequently physical, and that male and female brains are functionally different. Another theory of today is that boys actually reads, but not that kind of texts and literature that they are exposed to in school.Based on a selection of these opinions and theories, and my own experience and interest for questions concerning school and gender, the aim of this studie was to examine boys worlds of reading.

AbstractThis degree thesis was made in cooperation with Chematur Engineering in Karlskoga.Many of the environmental issues of today are a result of the motor traffic. Consumption of fossil fuels harms our environmental through formation of carbon dioxide and other greenhouse gases. To get under control with our environmental issues it?s important to find substitutes for oil that are both cheap and environmentally friendly. Ethanol has a long history as a motor fuel and is both enviromentally friendly has a high efficiency.According to the EU commissions directives for motor fuels, 5, 75 % of all the fuels in Sweden should be renewable in 2010.

Background: The request for the Reggio Emilia practice has expanded enormously the last couple of years within the Swedish preschools. This particular practice describes the environment as a third educator. This third educator is supposed to work as - not only a tool - but also a support to ease children's learning experiences and help develop their mind. Previous research has shown that design of, for instance, furniture has a way of affecting the children's learning process and development.Aims: The purpose of this study is to see how two different teams of preschool educators on two differed Reggio Emilia inspired preschools work and handle the physical indoor environment. Method: We started out by contacting Reggio Emilia inspired preschools.

AbstractThe Government´s guidelines found in the curriculum for pre-schools, recommend that music should be an important resource for children. To stimulate children´s language is also an important part of this curriculum. It is every teacher`s proffessional duty to ensure that these guidelines are followed. Language is of unparallel importance in assisting an individual to grow and to function within a society. In my work about music and languages in pre-school the purpose is to investigate how the studied teachers use music to stimulate of children`s developmt in language.

The aim of this Master's thesis is to examine the contemporary educational tasks of the Swedish public library as they manifest in Swedish library journals. Our main question at issue is: Which educational discourses are there? And in relation to our main question: how do the concepts of information literacy, lifelong learning and adult education relate to each other? Is there an antagonism between the public library's duty to supply fiction as opposed to non-fiction? and: What are the consequences of these discourses in the service provided by the library?Our theoretical starting-point is the discourse theory as proposed by Ernesto Laclau and Chantal Mouffe. We analyse 39 texts from four Swedish library journals: Ikoner, bis, DIK-forum and Biblioteksbladet. The analysis is done in two phases.

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

The purpose of this study is to investigate how the legal protection against sexual harassment at work functions, and where to draw the line. The study is limited to focus on the sexual harassment directed at women from men, because it usually occurs that way even though only a few report the incidents. The results are discussed from a gender perspective on how the distribution of power is between men and women as a way to explain sexual harassment.Sexual harassment is currently protected by the discrimination law and the EU principle of equal treatment for men and women. For a behavior to be considered as sexual harassment it has to be unwanted by the receiving party and the person practicing the harassments must be aware that the behavior is perceived as offensive. The behavior shall be of a sexual nature and contribute to a disadvantage for the victim in the form of a violation of that persons integrity.It is the victim that determines whether the behavior is perceived as sexual harassment or not, what one person believes is a friendly behavior may be perceived as offensive by another.

1 juli år 2013 trädde en ny skollag i kraft i Sverige. Den nya lagen ger papperslösa barn i Sverige rätt till utbildning. Detta gäller både om barnet har fått avslag av Migrationsverket på sin uppehållstillståndsansökan och om barnet lever gömt och inte sökt uppehållstillstånd. Idag har papperslösa barn rätt till utbildning men detta innebär inte att dessa barn har en skolplikt, utan det avgör barnet själv eller familjen till det papperslösa barnet om rätten ska nyttjas. Denna valfrihet leder till att flera papperslösa barn inte utnyttjar sin rätt till utbildning.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

Sammanfattning Uppsatsen synliggör processen från misstanke till anmälan och det etiska problemet att anmäla eller inte. Det övergripande syftet i uppsatsen är att synliggöra hur en del verksamma pedagoger hanterar och bör hantera barn som far illa utifrån olika yrkeskategoriers perspektiv. Vi belyser även olika yrkesgrupper som är delaktiga i processen och hur samverkan mellan pedagogisk verksamhet och socialtjänst fungerar utifrån våra informanters svar. Litteratur kring ämnet berör vi utifrån ett brett perspektiv och den påvisar att pedagoger har ett stort ansvar i och med anmälningsplikten, men att ansvaret skall fördelas inom pedagogiska verksamheter. Vårt resultat bygger på kvalitativa intervjuer och enkäter utifrån kategorierna pedagoger, socialsekreterare, rektorer/enhetschefer, kuratorer/psykologer och vuxna som själva farit illa som barn.Vår undersökning påvisar att många barn far illa men att anmälningsbenägenheten har ökat.