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.

ABSTRACTChlamydia and Chlamydophila are species of a family of bacteria (Chlamydiaceae) that cause a range of diseases, including conjunctivitis, in a variety of animals including pigs and humans. Some species cause zoonotic disease. This study examined the occurrence of Chlamydiaceae in samples taken from the lower eyelid conjunctiva in pigs with and without conjunctivitis. The study was initiated based on a herd investigation aimed to examine the experienced increase of conjunctivitis in some finisher herds. This study was conducted as a case-control study, by collecting samples from 62 case pigs (16-26 weeks old) and an equal number of controls, from three herds in Uppland, Sweden.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

Purpose: The objective of this study is to illustrate how participants in leaderless based projects communicate with each other. Several studies have focused on technology-supported projects, such as open source projects, with an established project manager and goal. There is a lack, to the best of our knowledge, in studies that deal with the communication pattern in a leaderless computer supported collaborative project.Method: We have chosen to use a quantitative method where we systematically group several messages according to their content. This method was used in a similar study to illustrate the communication between participants involved in an open source project. We have taken the same Kripendorff based method and adapted it to our study by adding more descriptive variables.Theoretical perspectives: Manuel Castell discusses the aspects of a new communication power that is rooted in the individual as part of a larger creative audience.

This study is based on motivation theory, communication theory and knowledge about change management and workshop arrangement. The aim of the study is to develop a communication strategy which increases motivation for sustainability work in municipalities.Main focus of this report is to (1) determine whether motivation theory is applicable on a municipality?s sustainability work, in order to gain a willingness to change and (2) decide if workshops are suitable platforms for communication with municipalities. The opinion that global, complex problems require local solutions is a starting point for this study. The role of municipalities is claimed to be of great importance and is furthermore suggested to undergo a change in order to meet the current demands.

Canine parvovirus is associated with two disorders: enteritis, which is common, and myocarditis, which is rare. Prominent clinical signs of parvovirus enteritis are vomiting, diarrhea and rapid dehydration. Canine parvovirus type 2 (CPV-2) is very contagious. When CPV-2 first emerged it had high rates of mortality, but later studies have shown that most infections are self-limiting and do not require veterinary care. Mortality rates vary greatly, and therefore it is important to determine risk factors for developing severe canine parvovirus enteritis.

Food is widely consumed and in 2011 an average American devoured approximately one ton of food. The production of these goods requires large amounts of energy and contributes to 22-31 % of all greenhouse gas emissions occurring in Europe. More than one third of the produced food is discarded instead of consumed, and food waste make up about 30 % of the waste generated by households. 60 % of this food waste could be avoided if the eatables were handled in a better way.Avoidable food waste arises partly because residues from food are not taken care of, and because the food is not stored in a way that optimise its durability. Residues arises part- ly because of the contradictory and complex demands of everyday life and are, because of our busy lifestyle, difficult to avoid.

Ytmonteringsavsnittet är en av de första länkarna i Flextronics Västerås Operations produktionskedja för kretskort. Det är relativt oflexibelt vad gäller kapacitetsanpassning inom en tidshorisont kortare än tre månader. Ledningen för ytmonteringsavsnittet har på grund av variationer i kundernas efterfrågan och störningar i materialtillförseln svårt att anpassa ytmonteringsavsnittets produktionskapacitet. Syftet med examensarbetet är att skapa en hållbar simuleringsmodell för kapacitetsplanering av verkstadens ytmonteringsavsnitt. Genom att kunna simulera det framtida kapacitetsbehovet ska ledningen förbättra planeringen av ytmonteringsavsnittets resurser.

Skärgårdsstiftelsen, which is responsible for several of the archipelago islands in Stockholm, has chosen to explore the possibilities for more sustainable heating systems in buildings on the islands in collaboration with KTH. A reduction of energy use and improving the efficiency of existing heating systems are included as part of the environmental work. This report studies the island of Grinda, which is located outside the area of Vaxholm in Stockholm. The study area consists of a guesthouse consisting of a restaurant as well as conference facilities and four neighboring cottages used for overnighting. The cottages now run solely on direct electricity, both for heating and hot water.

Uppsatsen syftar till att analysera marinens övningsverksamhet inom ramen för en marin insatsstyrka i enlighet med Försvarsmaktens målbild 2010. Den övergripande frågeställningen är om dagens marina nationella övningar helt eller delvis kan ersättas av internationella övningar. Tre förband som kan tänkas ingå i en marin insatsstyrka, ytstridsförband, minröjningsförband och amfibieförband, analyseras utifrån kraven på förmåga till väpnad strid, i enlighet med förbandens TOEM, dvs Taktisk, Organisatorisk och Ekonomisk Målsättning. Väpnad strid är ett omfattande begrepp och i uppsatsen diskuteras endast stridens tre klassiska grundelement; eld, rörelse och skydd. Uppsatsen består av tre huvuddelar, varav den första delen beskriver förbanden och miljön de skall verka i samt en redogörelse av de krav på förmågor som ställs i TOEM.

Olika förändringsrecept har länge använts inom kommunal verksamhet i syfte att förändra och utveckla. Idag är Lean det recept som har blivit populärt inom kommunal verksamhet i Sverige. Lean i kommunal verksamhet är ett hittills relativt outforskat fenomen och för att öka kunskapen behövs fler empiriska studier i ämnet. Det saknas även forskning på hur medarbetare skapar mening i förändringsprocesser och därför finns det anledning att studera medarbetarnas upplevelser för att förstå hur de påverkas av ett recept som Lean.Studien har genomförts i syfte att, genom studier av medarbetarnas upplevelser, utveckla förståelsen för hur mening kan skapas kring Lean i kommunal verksamhet. Detta för att ge ett bidrag till den företagsekonomiska diskussionen kring Lean samt öka den empiriska kunskapen kring receptet i kommunal verksamhet.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

This thesis work has been performed at Volvo Aero Corporation in Trollhättan, at the department of ?hot structures? involving aircraft engine GP7000. The purpose with the study was to investigate the possibility to reduce size of the forging of flanges on the rear turbine frame when purchasing. Thereto examine the parameters that affect the flanges motion during the manufacturing process. The goal was to provide Volvo Aero with foundation to later bring in slimmed forgings.