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.

Detta examensarbete gjordes tillsammans med Lööve Trailer AB, ett företag som tillverkattrailers i aluminium sedan 1975. Lööve har byggt sin verksamhet på att ta emotbeställningar och skräddarsy släpvagnar efter kundernas behov, men har sedan en tidfunderat på att bredda sitt varumärke och komma ut på marknaden med en egendesignadhästsläpvagn respektive hästlastbil.Målet med projektet var att på ett designmetodiskt sätt arbeta fram ett koncept på enlayout för en hästsläpvagn och en hästlastbil. Layouten skulle innefatta hur hästarnaskulle stå och gå på/av transporten samt om det skulle vara luckor, bommar, ramp ellerdörrar som man stänger om hästarna. Konceptet arbetades med från kärnan av produkten,med inredningen, hela vägen ut till utsidans design där hästens upplevelse ochbeteende var huvudfokus för att nå ett bra resultat.För att nå det utsatta målet användes flera metoder som tester, analyser, informationsinsamling,dialoger, samt kreativt arbete. Resultatet blev ett koncept där lösningarna baseradespå målgruppens önskemål samt på studier av användartester och hästens beteende..

Cranab AB specielliserar sig på att bygga kranar och gripklor till skogsmakiner, denna rapport kommer enbart att handla om hur författaren har gått till väga för att hjälpa Cranab AB att komma med idéer och koncept för transportrack som ska transportera gripklorna som skärs ut och svetsas ihop på cranab 2 och sedan skickas över till cranab 1 för vidare bearbetning, målning och slutligen montering.Just nu så skickas färdiga klor av olika storlekar från cranab 2 till cranab 1 på standard SJ-pallar gjord av trä. Syftet med detta arbete är då att komma med idéer och koncept på emballage så att man kan skicka dessa gripklor i färdiga set, bestående av; innerklo, ytterklo och vagga i ett och samma ?paket?, detta för att bli av med träpallarna och effektivisera arbetet, i och med att Cranab vill kunna hantera beställningar som är både personliga och flexibla.För att arbeta med problemställningen så har Solid Works tagits till som hjälpmedel och även samtal med konstruktörerna samt en förstudie på Cranab AB logistic..

This thesis describes the design of a tipping trailer, from a company?s demands andrequests to complete manufacturing documentation. The design is developed for thecompany Abexor AB in Östersund that produces tipping trailers. The product issupposed to be used by Abexors customer to transport cargos of different kinds,such as gravel, stone, dirt, etc.The work commenced with a meeting at the company where demands were set.After that a pre-study was conducted to find out what traffic rules were required forthe trailer to be allowed to be driven on roads. Similar products were examined tosee how the trailer could be designed.

This thesis has been adjusted because some parts are classified, some sentences might have been changed. Electric bikes are a convenient mode of transport, a good choice when long distances or tough slopes can be an obstacle.The goal of the project was to create a prototype on a locking mechanism with an inductive charger for electric bikes.The idea behind the project was to develop a user-friendly locking mechanism, where the bikes would be charged inductively when they were locked. To implement the project facts about induction, battery charging and locking devices was needed to be acquired. Circuits for induction charging were created and a lock device was constructed. A microprocessor was used to control the entire system.A prototype was designed with a locking device and an inductive charger fixed in a bike rack.The entire project became very wide which resulted in that not all of the parts of the project could be completed.

Naturvårdsverket har enligt en genomförd kartläggning funnit drygt 80 000 potentielltförorenade områden i Sverige. På de potentiellt förorenade områdena har exempelvis olikatyper av industriell produktion ägt rum som kan medföra att området har förorenats. I MölndalsKråka, 500 meter öster om Mölndals centrum i Göteborg ligger en stor industrifastighet därindustriell produktion i form av tillverkning av olika kemiska produkter t.ex. i form avbindemedel till färgindustrin, har pågått sedan 1800-talet. Marken inom det s.k.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This study examines whether it would be profitable for travel distributors in the charter to expand its offerings to other travel related products, and also the products that are in demand. We are also studying the role that brand has for customers' choice of travel.According to Hellman, e-commerce is to be preferred since it is competitive because it gives the travel distributors the opportunity to lower down prices. Therefore, we also investigated the proportion of respondents who would consider buying these travel-related goods through the travel distributors? websiteIn support of this study, is a survey with a population of 100 charter travellers. Respondents are divided into two groups where the first group consists of people who have booked their trip in stores, and the other via the Internet.

Naturvårdsverket har enligt en genomförd kartläggning funnit drygt 80 000 potentielltförorenade områden i Sverige. På de potentiellt förorenade områdena har exempelvis olikatyper av industriell produktion ägt rum som kan medföra att området har förorenats. I MölndalsKråka, 500 meter öster om Mölndals centrum i Göteborg ligger en stor industrifastighet därindustriell produktion i form av tillverkning av olika kemiska produkter t.ex. i form avbindemedel till färgindustrin, har pågått sedan 1800-talet. Marken inom det s.k.

The aim of my thesis was to do a Life Cycle Assessment (LCA) of an average thread tap that is manufactured by Dormer Tools AB, and to create a practical model that the company can use in order to study other thread taps from an environmental perspective.The method of LCA is used to investigate the environmental effects of a product during its life cycle. This is a gate-to-grave analysis with focus on steel and thread tap manufacturing, coating procedure, use, waste management and transports. Three common coating types were compared separately. Steel manufacturing answers for the highest energy and raw material consumption under the life cycle of the thread tap. Its emissions contribute to global warming, acidification and eutrophication above others.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

The public sector is a major purchaser of goods and services. By setting requirements for environmental and social considerations in public procurement, an authority has the possibility to use consumer power to influence the actors in a market. The purpose of this paper is to investigate public procurement of textile products in a municipality, in order to gain knowledge about factors that may be important for the use of environmental and social criteria. Håkan Hydén´s (professor in sociology of law) norm model was used as the basis of the analysis, where the conduct was investigated along three dimensions of the norm ? willingness, knowledge and system conditions ? in order to identify underlying factors that can influence the process.The results ? analyzed by using interviews and documents ? show that the procurer's willingness, motivation and knowledge are important factors in this context, as well as the political priority of the municipality.

Naturvårdsverket har enligt en genomförd kartläggning funnit drygt 80 000 potentielltförorenade områden i Sverige. På de potentiellt förorenade områdena har exempelvis olikatyper av industriell produktion ägt rum som kan medföra att området har förorenats. I MölndalsKråka, 500 meter öster om Mölndals centrum i Göteborg ligger en stor industrifastighet därindustriell produktion i form av tillverkning av olika kemiska produkter t.ex. i form avbindemedel till färgindustrin, har pågått sedan 1800-talet. Marken inom det s.k.

För att kunna bli pilot i kommersiell luftfart är första steget att utbilda sig. En pilotutbildning måste föregås av en medicinsk undersökning för att garantera en tillräckligt god fysisk hälsa hos den blivande piloten. Många utbildare kräver också att en person som vill utbilda sig till pilot genomgår en psykologisk lämplighetsprövning, i syfte att få en indikation på dennes personliga förutsättningar i övrigt för en lyckad utbildning och karriär inom pilotyrket. När utbildningen är genomförd är piloten redo för att se sig om efter arbete men den senaste tidens allmänna nedgång i flygbranschen har gjort det allt svårare för piloter att få anställning. Detta arbete har syftat till att ge en inblick i bakgrunden till den typ av lämplighetsprövning som genomförs inför utbildning, hur sådana prövningar värderas av arbetsgivare i branschen samt vad som i övrigt enligt arbetsgivare avgör om en pilot är aktuell för anställning..