This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

This paper presents a study of the attitudes and values related to gender young people have. Five people, four women and one male, all about eighteen years old, were interviewed about their attitudes and values related to gender.Although the study is relatively small, the results are compatible with other published studies and indicate that young people, without consideration to their sex, has a very traditional view on gender. The study also indicates that the attitudes seem to be established very early in life. Probably the most important factor to determine the attitudes and values of the child is the parent's opinions. The result show that the interviewed persons did not think their attitudes and values towards gender where influenced by media, TV etc...

Studiens syfte var att undersöka om det fanns skillnader i personlighet och val av konfliktstil beroende av vilken placering respondenterna hade i syskonskaran samt om Locus of control skiljde sig mellan olika åldersgrupper. Samband mellan chefers konfliktstil och personlighet undersöktes också. De 103 respondenterna som var mellan 25-75 år, 63% män och 37% kvinnor, besvarade en enkät som bestod av demografiska frågoroch arbetsrelaterade frågor om chefskap. Tre test användes; ett personlighetstest, RottersLocus of Control och Thomas-Kihlman?s konfliktstiltest.

Uppsatsen visar på den situation som en kulturorganisation befinner sig i, vilket är en ständigt pågående legitimitetsprocess och på en marknad med flera olika intressenter. Legitimitet uppstår i samband med en rad olika aktiviteter. Vi får här följa hur kulturorganisationer på flera olika sätt arbetar med att uppnå legitimitet och vad som egentligen är legitimitetsskapande.Syftet med uppsatsen är att skapa förståelse för oss och läsaren hur kulturorganisationer hanterar den tvådelade marknaden för att uppfattas som legitima av bidragsgivarna, vilket för kulturorganisationer påverkar möjligheten till få tillgång till stödresurser. Vi avser även visa på problem som bidragsgivarnas sätt att mäta kulturorganisationernas verksamhet på innebär och ge förslag till förändringar. .

The aim of the study is on basis of Peters and Waterman?s factor of success, to examine the successful companies, Ericsson and Huawei, and to analyze the R&D and positioning strategies of the companies.To accomplish the study we have used a case study using interviews and annual reports to collect data. Three persons have been interviewed, two from Ericsson and one from Huawei. All annual reports from the year 2004 until 2011 have been reviewed.Our finding is that Ericsson and Huawei do not, according to Peters and Waterman?s model, fulfill all factors of success and their R&D strategy varies depending on the situation and which knowledge the company already possesses and needs.

Over the past two decades, trends of integration processes in terms of citizens of different ethnicities, different gender and different sexual belongings, etc. has grown thanks to debates and new legislations. A marginalized and discriminated group in society such as women, immigrants, homosexuals, transsexuals and people with disabilities during this time has gained momentum in the community. The curiosity over whether these developments have changed our attitudes and values to the world around us, and if so how, is the reason for this master's thesis in disability studies.The Swedish development forms the basis for my belief on a younger generation of people who would be more tolerant than previous generations, in terms of what is considered to belong to the norm in our society, or not. The purpose of this study is therefore to increase knowledge about what beliefs young people today have about people with disabilities.

The study explored how a model for conversation partner trainingworked for family members of people with Parkinson's disease. Participants inthe study were three dyads consisting of persons with PD and their carers. Thepurpose of the study consisted in finding out whether the participantsexperienced a change in communication after the intervention, and in findingout if this potential change could be observed in the conversation. The resultsshowed that 4/6 participants experienced an improvement in communicationafter the intervention. This improvement was however not observed in theconversation.

AimThe purpose of this study is to, from a perspective of a PE teacher, look at how teachers of physical education in elementary school designs and assesses the teaching of swimming. The issues underlying the study are as follows:Which elements are included in the swimming education and how do teachers work with these operations?What does the PE teachers classify as swimming ability and what do teachers experience as obstacles for the students development of swimming ability?How do the PE teachers interpret the knowledge requirement in Lgr 11?MethodThe study is based on six interviews of qualitative nature, with PE teachers from various municipalities in the region of Mälardalen.ResultsThe result yielded by the study is that the swimming classes can take different forms depending on whom the teacher is. Common to all the teachers in the study is that they teach emergency management and lifesaving. When it later comes to teaching how to swim and practice, the teachers who teach in the younger age groups work more concentrated and continuously with swimming, while the teachers who work with the older age groups just checks whether students can swim or not.

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

The research in question examines whether a newspaper benefits from its activity on the Internet and if so - how. Today, the morning press is relatively stable, but tendencies show that there?s a decrease amongst regular readers. The extension of this may jeopardize the position of the morning newspapers in the market and several newspapers choose to publish their content on the Internet. An Internet activity is foremost about keeping the position in the market, not to make an economical profit, and to compete at the same terms with free newspapers and news sites.

This study examines whether social media had an influence on the revolution in Egypt. Social media was an important tool for the revolution since the president Hosni Mubarak and the Egyptian regime strictly controls the media. However social media was not the determining factor for the revolution, the revolt evolved due to many underlying factors. Social media facilitated communication, made the mobilization effective and, spread information to the inhabitants and to the rest of the world. The authors are discussing this theme from the new institutionalism perspective, democracy- and revolutionary theories and based on six selected interview persons; activists, researchers and journalists..

The Purpose of this paper is to illustrate how schoollibrarians work with integration. The study is based on thefollowing questions:1. How does the school library personal look on integration?2. What does the school library personal approach say abouttheir work with integration of persons with a differentbackground then Swedish?The method I chose to study this through is severalqualitative interviews with school library personal as well asearlier related research.The theory I chose to use for this study is Hans Ingvar Rothsmodel of the integration process.The results show that the school library personal does defineintegration even if they do not work with integration rightnow.My study also shows that there are some obstacles to thiswork, which is related to the lack of funds and other issues.And that the school library personal has different view ofwhat integration is..

How does the weather protection systems look like today, and how will they be developed in the future? These are questions that we have worked with during this project. At the start of our report there?s a summary of the leading weather protection manufacturers in Sweden. We have explained how these systems are constructed and how they work.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

The objective of this thesis was to get more knowledge about how to design a dairy farm reducing the working hours and the work tasks whit high work load. I will try to reduce the working hours and the tasks whit high work load on my own farm witch I am about inherit. Today, the old stanchion barn has room for about 60 cows and 74 young cattle and need two men to run it every day. The total acre is 188 hectare, 100 hectare forest, 65 hectare farmlands and 23 hectare natural pasture. I have studied two solutions. In the first solution, I will use my old barn for young cattle and build a new barn for the cows.