VAT fraud exists in different forms, ranging from the black economy to internal fraud and carousel fraud if intra-Union transactions are involved. It effects the financial interest of both the Member State in question and the European Union within the meaning of Article 325 TFEU. Both Member States and the Commission take measures to prevent the potential tax evasion or avoidance and abuse of law.

This Master Thesis has been done at Business Unit Global Service at Ericsson Ltd in Stockholm. It is written by a student who is studying a Master of Science in Electrical Engineering and it is done in co-operation with the institution of Production Management at Lund Institute of Technology. The Master Thesis examine whether it is possible to make a general cost distribution, towards which each M

Problem The procurement of a complete factory, including the design, manufacturing and installation, is a common way for automotive producers when acquiring new production equipment for new models. Due to the long lead times of a procurement process, the process has to commence well before the finalisation of the design of the car to be built. This makes the formulation of requirements very comple

Problem The often informal new service development processes and less structured decision processes for strategic decisions about service portfolio of service companies, makes it especially interesting to investigate the prerequisites for, and develop a formal process for decision making about new service development and create the right decision quality in these decisions. The main problem become

Problem description: There is a big difference between the Swedish and the Spanish bread culture. In Spain they normally buy their baguette-looking “barra” in the bakery and then break it to eat together with the food. As the bread should be eaten the same day it’s baked, the Spaniards need to visit the bakery every day. Maybe the Swedish ryemeal bread, with a durability of many days, would be app

During a changeover, that is when the tools in a machine are replaced so that it is able to manufacture another product, no other products can be manufactured and therefore the company looses money. To minimize this loss the production is often organized with big batches to minimize the amount of changeovers. A consequence of this is that the stock of WIP-products (Work In Progress) increases and

The software company Företaget AB sells a strong portfolio of products and has during the last years won important market shares in Sweden, which is comforting also for the future as references are an important argument for sales of the product. After years of organic and non-organic growth the company has grown into becoming one of the big players in the market, even that an important sales argum

Problem description – The production system as of to day does not function in a satisfying way. The paint shop causes most disturbances. To withhold customer satisfaction and meet the greater demands of the future, a increase in the paint shops efficiency is needed, through lead-times, productivity and amount of objects in progress. To proceed with structural changes studies are needed to map the

This master thesis work comprises 20 academic credits (20 weeks) and was carried out in a time period beginning autumn 2004 ending early 2005 at the department of Industrial Management and Logistics under the division of Production Management at Lund Institute of Technology (LTH) in cooperation with IdeonCenter AB. The problem being investigated was how to measure the development of the new techno

In 2003 several interesting events occured on the Swedish market for electronic communications. IP-telephony and third generation mobile telephony were launched, and overall the market revenue for fixed call services declined for the second consecutive year. The decline was in particular referable to lower revenues from dial- up access to the Internet as an increasing number of Internet users tran

Research questions: How will price altering affect sales volume for IKEA of Sweden Business Area 10’s products? Is it possible to estimate the products’ price elasticities? If so, what data is sufficient and how can these parameters contribute to future pricing procedures at BA10? What product properties are necessary in order to retain a reliable analysis? In which way are sales volumes influence

Background Presona AB manufactures fully automatic balers and compactors for waste management. A simple and clear supply chain is wanted. High inventory costs and long lead time have been identified; the long lead time partly is due to insufficient supplier processes. The company is not satisfied with the stock turnover. The communication with the suppliers today is handled by fax which is time de

The laminate flooring company Pergo (Europe) AB has during the last years identified an increasing market demand for customized flooring solutions. In the autumn of 2004 Pergo had no standardized product offer and the existing administrative process was not suited to produce and deliver customized products. Experiments concerning a new décor production technique with extensive potential based on d

Sweden is a country surrounded by water and consequently boating is one of the most popular spare time activities in Sweden. The active boating life, in turn, leads to a healthy boating industry in Sweden and boating production plays an important role for the Swedish industry. The company SEAFLEX AB in Umeå is one of these Swedish boating equipment manufacturers. Their new range of mooring product

This Master thesis is related to the valuation of intangible property for transfer pricing purposes. The main focus is put on the transfer pricing regulations in the United States and by the Organization of Economic Co-operation and Development, and various methods of valuation are observed from these perspectives. The thesis also touches upon the abusive practices in this area.

Te differences between Denmark and Sweden are bigger than one might think. Two countries have diffrent business cultures which makes it essential to recruit Denmark staff market entry. If an establishment is to be made, it should be done so with absolute commitment. Hence, a branch in Copenhagen should be opened so complete focus can be put on immediate market. Once there, we recommend cooperation

Uppsatsen behandlar upplevelsen av att komma hem från längre utlandsuppehåll (repatriering) och hur en förståelse för identitetsskiften vid internationella uppdrag kan användas i International Human Resource Management. Uppsatsens syfte är att 1) beskriva, tolka och förklara hur medlemmar i föreningen Hjemvendte.dk upplever att flytta hem till Danmark efter längre utlandsuppehåll. 2) redogöra för

The purpose with this master's thesis has been to develop a new generation of fencing gear, creating new opportunities in usage and functions to meet future needs within fencing as a sport. The projects main focus areas: * Increasing the popularity of fencing * The development of fencing equipment * The future demands on fencing as a sport The project resulted in a further development of exist

The aim of this diploma project is to fully explore my designer skills and deliver a design comprehensive result as a new product and experience for children. Important part of this project is the design process. From research, idea generation to prototyping and fully testing the concept/ prototype with the users and get direct feedback and comments. The end result is a fun and active game concept