Factoring has become more and more important for businesses during the recent years. However, for VAT purposes the treatment of factoring remains unclear. Factoring is not mentioned in the VAT Directive but connected to the term ‘debt collection’ in Article 132 (1) (d) of the VAT Directive which will be described in the thesis. The first issue is to analyse the characteristics of factoring servic

The study investigates how information and communication technologies (ICTs) can contribute to sustainable mobility in Tórshavn, the capital of the Faroe Islands. Journeys with the purposes of work, shopping and leisure are investigated and analysed in terms of sustainable mobility. Data has been collected through a survey of residents in four neighbourhoods and interviews with respectively people

The goal of this study was to find correlations that could be relevant concerning the attitude towards steroid use amongst secondary school students. The study was conducted at a secondary school in Helsingborg with a fairly small population of 80 students divided in two classes. A quantitative method, in the form of a survey study, was used in order to acquire results. The survey contained questi

Ubiquitous empirical evidence suggests that economic agents strive towards but often fail to maximize utility. Yet there is no consensus on how to best model deviations from optimal behaviour. This paper reviews and analyses the foundation of the utility maximization model and proposes a more general framework that is consistent with – but also allows for deviations from – utility maximization. Th

Övergripande syfte med föreliggande studie var att undersöka hur en talares röstkvalitet påverkar språkförståelsen hos barn i åldern åtta år samt vilken roll barnets kognitiva förmågor spelar för språkförståelsen vid varierande röstvillkor. Det saknas idag svenska studier om i vilken utsträckning en talares röstkvalitet påverkar barns förståelse och lärande. Inte heller har man tidigare studerat h

Today there are limited theories that consider the research subject relationship creation as a contributing factor to a company’s brand loyalty within an organizational marketing context. The purpose of this thesis is to contribute with knowledge about organizational relationship creation between distributors and retailers, and how these relationships are constructed through communication efforts.

Det råder en hög konkurrens inom reseindustrin, både mellan resebyråer men också genom den bokning som sker på internet, det blir därmed avgörande att skapa konkurrensfördelar genom kundrelationer. Frontpersonal måste alltid leverera god service samtidigt som det ständigt efterfrågas ett högre tempo och ökad försäljning. Då forskning visar att dessa två komponenter inte går att kombinera då den en

Titel: Investmentbolag – En underskattad strategi? Författare: Georgios Papavramidis och Kevin Zachrisson Bakgrund: Fonder är idag ett populärt placeringsalternativ och ungefär 76 procent av svenska folket placerar sina sparpengar i fonder. Fonder har dock fått utstå en del kritik för att de inte genererar en avkastning över marknaden samtidigt som de tar ut höga avgifter. Ett alternativ, som

Sponsring är en viktig inkomst för föreningar och evenemang samtidigt som sponsring är en form utav marknadsföringsverktyg för företagen. Denna kostnad vill då företagen dra av eftersom att det utgör ett omkostnadsbelopp. Detta gäller dock endast om företaget erhållit en motprestation. Lagstiftningen kring avdragsrätten för sponsring är generell och just sponsring är inte specificerat i lagstiftni

Den svenska psykiatrins avinstitutionalisering innefattade visionen att stärka patienters autonomi. I klinisk vardag manifesteras detta bland annat genom en ökad förväntan på att patienter ska fatta aktiva beslut om den egna vården. Föreliggande enkätstudie syftade till att undersöka självskattad grad av autonomi bland patienter inom öppenvårdspsykiatrin i Skåne (n = 63). Vidare undersöktes sambanThe deinstitutionalization of Swedish psychiatry included a vision to strengthen patients’ autonomy. In clinical practice, this is manifested through increased expectations on patients to make active decisions about their own care. This study aimed to examine self-rated autonomy among psychiatric outpatients in Skåne (n = 63). Furthermore, the association between autonomy and functional impairment

There is a shortage of nurses in Sweden, especially specialist nurses. The magnitude of the problem is expected to increase in the near and distant future due to retiring nurses and an expected increase in the demand for health services due to an ageing population in Sweden. In this thesis it is examined whether the shortage of specialist nurses can be explained by the current economic incentives

Idag skapas stora mängder innehåll inom organisationer och detta är något som kräver hantering. Utifrån det behovet har Content Management Systems (CMS) framkommit, som har som huvudsyfte att stödja och underlätta innehållshanteringen. Då implementering av ett CMS är ett relativt omfattande projekt, vill vi undersöka vad som leder till att organisationer lyckas med ett sådant projekt. Syftet är så

Sexual violence and rape are major social problems in today’s society, the inequality between men and women is maintained by this violence. Our purpose with this thesis was to investigate how female rape victims are portrayed and created by the media. We focused on two different rape cases. Our study was based on following questions: • How is the image of female rape victims constructed in the me

The production and consumption of material goods, and the expansion of globalised trade have led to an increased outsourcing of resource depletion and pollution by post-industrialised countries. Although governments with sustainability policies may have improved standards in process and production methods (PPMs) within their own territories, the consumption of imported goods continues to have nega

Den ekonomiska litteraturen som använder hedoniska prissättningsmodeller är omfattande och hedoniska husprissättningsmodeller där skolprestationer står i fokus har fått ökad uppmärksamhet i flertalet länder. I Sverige har däremot inte detta område fått lika stor uppmärksamhet. I denna studie används ett urval baserat i Malmö kommun under mars 2014 för att undersöka om skolkvalitet som mäts av mede

More and more often we hear about animals as a part of social work. The idea of animals having positive effects on peoples’ physical and psychological health seem to be generally accepted among both active practitioners in the human service professions and the general public. We established two main purposes. First we examined which effects of animal assisted social work the active practitioners i

Due to the European financial and sovereign debt crisis occurred in 2008, the decision-makers of the European Union decided to take steps to avoid a further possible turmoil and created a mechanism to ensure the efficiency of financial supervision across the union. This financial integration of Europe is called the banking union. The milestones of the union are: the single rulebook for the capital

The aim of this qualitative study is to examine and analyze the importance that professionals believe treatment has in relation to creating relationships with patients that are mentally ill. We have been in contact with two organizations working for the psychiatric outpatient care, where we interviewed five professionals individually. The professionals were first given the opportunity to introduce

This essays aim is to explore and problematize the process of organizational development, where the main focus is on the operation the of Communication Office of Malmö Municipality Culture Department (Kulturförvaltningen Malmö Stad). The aim is to further investigate how communicators and the head of communication practically apply theory in there everyday work. The two main perspectives in which

This study explores possible gender-specific inclinations, specifically inclinations for cooperation, fairness, discrimination, risk taking and sex stereotyping, all potentially fundamental to negotiation outcomes. The aim is that the findings may provide insight in observed gender inequality in organizational life. Participants in the study were engaged in matrix games with a Prisoners’ Dilemma-l