Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

This study in Environmental Science examines the amendment of the EU-Directive on. Greenhouse gas emission allowance trading. The Directive is to be considered as a tool for fulfilling the obligations that the Union and its member countries have taken on through the 1997 Kyoto agreement together with the protocols proposed at that time. The flexible mechanisms of the protocol are intended as instruments for limiting the climatic changes arising from anthropogenic sources, emission allowance trading being one of these mechanisms. The results presented here consist primarily of an analysis of interviews with various experts in the field of emission control concerning the possibilities and problems attending the process of implementation.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

An airline company that operates with its fleet needs to ensure that maintenance of a following and certain standard will be implemented. In this project we have sorted and divided the various working procedures of Malmö Aviation into Work Packs. These procedures are mandatory and must therefore be implemented in order to keep the aircraft airworthy at any time. Our task was to optimize and sort these working procedures by zone, panels, access and down time. We have created a maintenance program which Malmö Aviation can use and we have sorted their working procedures in B and C- Checks.Maintenance procedures that did not fit into our Work Packs have been gathered and sent back to Malmö Aviation for further inspection.This project has required a lot of extra reading in manuals and we have had a great insight into the complexity of a technical organization such as Malmö Aviation..

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

Time studies in dairy production are an essential tool when deciding about level of mechanisation and automatisation both in investment situation and improving efficiency in existing operations. In previous investigations such studies have been carried out during normal barn conditions during winter. Since there is a compulsory to have dairy cows grazing 3 to 5 months during summer time in Sweden time studies during this season is important to have a full picture of needed working time. During grazing season time studies was carried out at 14 dairy farms representing herd sizes from 66 to 450 dairy cows of which 6 farms with AMS. 8 farms were the same as studied during winter season.

The purpose has been to investigate leisure-time centers actual work on children with attention deficit disorder. In addition, the study strives to make leisure-time centers way of working, in relation to their assignments, visible. The study has also compared how the leisure-time centers work and what the research says. The survey was conducted with the help of three exploratory interviews with pedagogues and three-piece observations at the leisure-time centers. It was carried out at three different schools in two counties in Sweden.The results of the survey show that the schools are trying to create clear procedures, though the centers succeed with this in varied degrees.

There is a need for productivities data and data for different types of machines for comminution of logging residues. The lack of data and studies on GROT comminution makes it difficult to evaluate different chains for handling of residue fuels and make system analyses.Four types of machines with three different working principles were compared at six studies during winter conditions. Three to eleven trials during 9.5 to 30.7 minutes were made on each machine. Samples from the produced material at each study were sieved to determine the size distribution of the comminuted material. Samples were also taken from the studies for determination of moisture content.

Aim and scientific issuesThe aim was to identify potential health risks, for full-time working parents with small children, caused by time shortage. The intention was to better understand and help this particularly time-pressured group in society to achieve a healthier lifestyle. The identification was built upon their own opinions about possible health risks and upon an interpretation of the health risks from a health promoter?s perspective.How do full-time working parents with young children handle time-shortage in a health perspective, specified in the categories: sleep, recovery, nutrition, physical activity, social health and mental health?What consequences for health does time?shortage have for full-time working parents with young children?What do parents with young children think could help them to obtain a better health in everyday life? MethodThe study was based on a literature overview and semi-structured interviews with 6 people who were strategically selected: the interview objects were all full-time working or studying, had one child under 7 and lived together with a partner. All interviews were recorded using two dictaphones and were implemented, transcribed and analyzed by both writers of this essay to increase the reliability of the results.ResultsTime shortage is shown to be handled especially through priorities in the respondent?s lives.

The aim of this essay is to examine the handling of plastic waste on a local level in the three municipalities of Gothenburg, Malm? and Stockholm. This is achieved with the help of guidance within the theory of Multi-level Governance. By applying the EU directive 2019/904, about disposable plastic, and examining the global plastic problem, the efforts to promote sustainable use, and recycling of plastic, is analyzed. The method involves a qualitative content analysis, where the 2022 waste plans of the three municipalities, ?Sveriges handlingsplan f?r plast? by the Government Office, and the 2019/904 EU directive constitutes the base of the study.

In the early nineties leisure-time pedagogic establishments moved in to school. The aim of the study is to try to find out how leisure-time pedagogues, who have been working for a long time, experience the moving of their establishment in to school and how this affect their practical work and their profession.The study is based on interviewes with four leisure-time pedagogues, who all have been working before?and therefore have experienced the time before?during and after their establishment moved in to school.These interviewes were recorded and later fully transcribed in preparation of analysis. Data was analysed with the help of the sociology of Pierre Bourdieu as a basis. Findings of the study suggest that the leisure-time pedagogues find it positive to be able to cooperate with teachers and other professional groups working in school, they explain how it enabels themselves to see pupils from a different angle and for others working in school to see pupils from a leisure-time pedagogue angle.Some of the pedagogues explain that they find it hard to work with big groups of pupils, or in small surfaces, which they did not have to do before their establishment moved into school.

The aim of this study was to examine how some Swedish school counsellor?s describe their school social work and how they look at its content. Further more the aim is to look at what restraining and promoting factors the school counsellor?s experience in their working situation. The approach of the study is qualitative and interviews have been made with five school counsellors.

The purpose has been to investigate leisure-time centers actual work on children with attention deficit disorder. In addition, the study strives to make leisure-time centers way of working, in relation to their assignments, visible. The study has also compared how the leisure-time centers work and what the research says. The survey was conducted with the help of three exploratory interviews with pedagogues and three-piece observations at the leisure-time centers. It was carried out at three different schools in two counties in Sweden.The results of the survey show that the schools are trying to create clear procedures, though the centers succeed with this in varied degrees.