The area of VAT constitutes an area fully harmonized within the EU, and the framework for the European VAT is established in the VAT Directive and is implemented in Sweden through the Swedish VAT Act. The European VAT is a general tax on consumption with the purpose of only taxing purchases for personal consumption. However, the European VAT cover all stages of production and distribution. To achi

There is an extensive expansion of fiber infrastructure for high-speed broadband networks in Sweden, and Landskrona municipality is one of the leading examples. Owing to the superior capabilities of a fiber based network, a number of digital welfare services can be provided directly to residents and companies of the municipality. Social care is an example of a welfare service that can utilize the

During, for example, search-and-rescue operations at sea, technical equipment like spotlights and thermal cameras are important aids. However, heave and sway affect the ship and make it harder for finding a person in distress. This thesis presents a way of stabilizing a thermal camera by controlling a stepper motor connected to it. Moreover, the thermal camera can only be turned upwards and downwa

Purpose: The purpose of this thesis is to develop an understanding of the way in which a brand is developed in a dyadic relationship with an external stakeholder. Theoretical: This thesis bases its theoretical framework on two main theoretical fields: Actor-Network Theory and dialectics. Methodology: The thesis is an explorative qualitative study espousing an interpretivist view of the social wo

The use of dynamic modelling and simulation of thermal power systems has grown recent years and as the performance of computers have increased optimisation of such systems has become possible. When performing such optimisations, there are high numerical requirements on the model used in the system. Due to the nonlinear nature of thermodynamic properties of working fluids, extra consideration has t

Abstract Child labor is a widespread and growing phenomenon in today’s world. Though child labor exists in all parts of the world, the extent of the problem is very high in developing countries. Ethiopia is one of the countries where child labor exists in an extensive scale. The main objective of the study was to investigate the causes of child labor and its impact on children engaged in the weavi

Syftet med vårt arbete att utifrån existerande teorier om begreppet ”integration” kartlägga begreppets definitioner inom partierna i Sverige riksdag. Vi har valt att använda oss av kvalitativ textanalys för att kunna utifrån Beckmans diskursanalys, från Den rimliga integrationen, använda oss utav det i en empirisk undersökning hur riksdagspartierna definierar och använder begreppet integration. Be

In today’s operating systems, drivers are linked with the kernel where handling pointers and performing memory accesses must be considered with much more care than in application user space. This thesis focuses on two issues. First, memory access to user space must never be done directly, because the access may fault due to insufficient access permissions or unmapped pages. Second, pointers enter

Syftet med offentlig upphandling är att tillvarata konkurrensen på marknaden och på så sätt öka effektiviteten i de offentliga utgifterna. Den offentliga upphandlingen omsätter mellan 550-600 miljarder kronor per år. Med denna omsättning utgör upphandling en betydande del av Sveriges BNP och har en direkt påverkan på vårt lands ekonomi. För att offentlig upphandling ska få fullt genomslag krävs doThe purpose with a public procurement is to capture the competion on the market and with that increase the effeciency of the public spending. The public procurement turnover is between 550-600 billion SEK per year. With this turnover the procurement makes a significant part of Swedens GNP and has a direct impact on our countries economy. How ever, for a public procurement to have full effect it ne

Beviskrav är en bevisteoretisk term för att beskriva vilken styrka bevisningen måste ha för att ett rättsfaktum ska kunna läggas till grund för domen i ett mål. Beviskravet riktas mot den part som bär bevisbördan i målet. Syftet med framställningen är att utforska vilka intressen som ligger bakom beviskraven i ett urval av förvaltningsmål. Uppsatsen ämnar besvara vilka faktorer som avgör höjden pEvidentiary requirement is a term to describe which height of quality of evidence is needed for a dispositive fact to be put as a basis for a verdict. The evidentiary requirement is directed towards the party which bares the burden of proof in the case. The purpose of the presentation is to explore which interests that lay behind the evidentiary requirement in a selection of administrative law ca

The idea of having a separation of power between government and public art institutions is a principle which Sweden upholds on a national level through the art council, “Statens Kulturråd”. The principle, namely the arm’s length-principle, is regulated on state level, but not on a municipal one in Sweden. This paper analyzes Swedish municipal “konsthallar” (derived from the German term Kunsthalle,

Sammanfattning Examensarbetets titel: The thin line between toxic leadership and transformational leadership: stories of Steve Jobs Seminariedatum: 1a juni 2016 Ämne/kurs: FEKH49, Examensarbete kandidatnivå i Organisation och Ledarskap, 15 högskolepoäng Författare: Amanda Bengtsson, Malin Lindskog och Sofia Jörnlid Handledare: Sverre Spoelstra Nyckelord: Steve Jobs, toxiskt ledarskap, karismTitle: The thin line between toxic leadership and transformational leadership: stories of Steve Jobs Seminar date: 1 June 2016 Course: FEKH49, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points (UPC) or ECTS‐cr) Authors: Amanda Bengtsson, Malin Lindskog and Sofia Jörnlid Advisor/s: Sverre Spoelstra Key words: Steve Jobs, Toxic Leadershi

Uppsatsens syfte är att identifiera faktorer och undersöka hur värderingen av dessa påverkat entreprenörer som valt EQCF vid deras val av finansieringsmetod samt om dessa entreprenörer värderar faktorerna annorlunda jämfört med entreprenörer som inte valt EQCF. Ytterligare ämnar vi undersöka huruvida EQCF idag används som en komplementerade finansieringsmetod till traditionella finansieringsmetode

Denna uppsatts behandlar ämnet finansskatter. Genom att studera olika finansskatter, för att sedan analysera och jämföra dem, så återges ett antal olika skatter, och fördelar och nackdelar med de olika skattemodellerna lyfts fram. De skatter som har studerats är finansiell aktivitetsskatt, löneskatt, kapitalskatt och transaktionsskatt. Vid en analys så framstår aktivitetsskatt och löneskatt som gThis thesis treats the subject of financial taxes. By the study of different financial taxes, and the analysis and the comparison of them, this paper is giving example of a range of financial taxes and presenting some of the benefits and disadvantages of each tax. The taxes included are: capital tax, financial activities tax, financial transfer tax, and salaries tax. When analysed, the financial

Intersection between gender and armed conflict has been overlooked for centuries. There was little to no understanding of gendered harm the conflict brings to women’s lives and means to redress it. With somewhat increased understanding of women’s experiences in conflict came the realization that tending to the multi-faceted needs of survivors is equally important and reparations for gross violatio

In recent years, with corporate scandals and the global financial crisis there is continuous attention in the area of corporate governance which is the new concept in corporate world these days. It is seen as a moral duty and includes supporting the conformity to law and showing ethical guide. Corporate Governance is seen as a significant tool as firms’ financial performance when investors take an

Studies of virus capsids opens up new opportunities to develop different kind of cargo systems, but also the understanding of the transportation and the releasing of different kinds of cargo molecules. Virus capsids is a protein shell of a virus that encapsulates different types of infecting nucleic acid sequences in their native forms. One of these capsids is the Hepatitis B virus capsid that in

The Swedish County Council (SCC) has witnessed a decline in public political participation and a lack of trust in government instances over the last decade. These problems are particularly pronounced in socially and economically challenged neighbourhoods where the SCC is requesting new methods to increase public participation. This qualitative case study examines how Helsingborg municipality, Swed

Based on a discourse analysis of police narratives on internal controls of foreigners, this thesis examines how discourses of suspicion are produced within policing. Methodologically and empirically engaging with interviews with police officers operating throughout Sweden, and theoretically drawing on the diffused practices of mobility management, the analysis shows that the police officers practi

This essay inquires into the possible relationship between market oriented reforms in Swedish housing and education policy and Malmö’s sociospatial development by posing the question has Malmö become a neoliberal city? If so, how? Asserting David Harvey and Jamie Peck’s theories, and the concepts neoliberalism, neoliberalization, and risk downloading, the text argues that the central state has, si