The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible. The stationary resistance bridge had been examined through various kinds of measurements to be able to see how stable the system is and how to obtain a measure value as optimized as possible.

Highland Group AB was helping a customer of theirs to create an All-Terrain Vehicle (ATV), a project Highland has never been involved with before. For the wishbone arms of the wheel suspension, traditional manufacturing methods and tubes with cylindrical or square shaped cross section was preferred. We performed a simulation where the ATV was driving on a bumpy road too see the forces involved. With the results we proceeded to calculate the strength of the concepts to find out which is best suited for the tough environment in which the ATV is used. The concept that turned out to be the best was a wishbone made of circular cross section, which had good structural strength and did fulfill the demands that we required for the construction.

Section 25-27, i.e. the rights of priority of the Employment Protection Act, is a form of post-employment protection which exists to support those employed on a part-time basis and former employees. When a vacancy arises an employer should first and foremost offer part-time employees employment at a higher level of occupation or offer employment to former employees. The various types of employment contracts, other than those valid for an indefinite term, have increased during the last decades on the Swedish labour market. Labour hire has become more common and therefore we find it interesting to investigate how the rights of priority apply.The purpose of this thesis is to describe and analyze the law with regards to labour hire when people with rights of priority are available.

Camelids, especially alpacas, have increased in popularity during the last decade, with the result that they are more frequently encountered by field practicing veterinarians and pathologists. Knowledge regarding their health care and their diseases under Swedish conditions is, however, limited. This became clear in a postal survey among Swedish alpaca owners conducted in 2008. To improve knowledge about camelids in Sweden, this study has examined 107 necropsies, including 93 alpacas and 14 camels, conducted at the National Veterinary Institute (SVA) in Uppsala and at Eurofins in Kristianstad and Skara during the period 2001-2013. The study has shown that camelids in Sweden suffer from diseases similar to those previously reported in other countries in Europe and North America.

Bipolar disorder is a severe, affective illness which causes a person to alternate between episodes of pathologically elevated mood (mania) and depression ? in between these episodes the mood is normal. The length and intervals between the episodes are highly variable among the ill, as are the severity which is divided into two major subgroups: bipolar I and II. Bipolar I disorder is the most severe because of the patient?s inability to realize that he or she is currently in a manic phase, in the case of bipolar II disorder, the patient is aware that he or she has an abnormally raised mood, a state which is called hypomanic state instead of manic.

The objective of this Bachelor?s thesis is to investigate how the public library in Luleå has set about implementing an alternative classification system for its children's books section and to explore why this was done. We wanted to investigate both how they have adapted the new system to the children's own way of seeking information and the library personnel's experience of using the new shelving system. We have done seven interviews to answer these questions and our choice of literature is intended to put the process of change into a wider context. The answers show that the library was dissatisfied with the former system and have instead expressed a desire to shift the focus of their classification system to their users.

Flygfänas skog is a project where illustration meets spatiality. The work is about how section 62of the Children and Youth Hospital (BUS), at Skåne University Hospital, in Lund can useillustration as a compliment to their premises. Today, the hospital has difficulties to deal with theolder children patients at the hospital in a good way because the expression that is there today,mostly only appeals to the younger patients. Previously, there has been some kind of decorationon the department and the staff thought that this is boring, is a problem in that in many placesthere are stickers of child characters posted on the walls. This and other installations that cut outletters, face off, and symbols have made sense in the department becomes fragmented, ill andchildish.

This paper begins to observe two non-socialist parties in Sweden,Kristdemokraterna and Moderaterna, before and after they won an election. Thetwo parties formed an alliance with other parties and manifested a politicalprogram. The main focus lies on their campaign promises and their premierpolitical area as a single party before the election and what results that has beenproduced a year after. The method is a comparative analysis between the twocampaign programs and the result, parliamentary decision etc. The largest partyModeraterna has completed or started on their main political issue, butKristdemokraternas development has not been that successful.

Acute myocardial infarction is a serious diagnosis. Both the patient and the loved ones experience an immediate uncertainty. To be able to emotionally support the patient´s spouse, the nurse in the coronary care unit must be prepared to also encounter the world of the spouse. The aim of this study was from a nursing perspective to illuminate how life was experienced during the first two months by the spouse of someone, who was stricken by a first time acute myocardial infarction. Interviews with six spouses were conducted.

Mastitis is an important disease in dairy cattle. It is very costly for the farmers and affects a large number of animals. Few studies have been made investigating the outcome of treatment for acute clinical mastitis under Swedish conditions, and it can be problematic to use the results in foreign studies since both the microbial flora as well as treatments may be different from the situation in Sweden. In this project we have investigated data on clinical mastitis and antibiotic treatment in the dairy herd at Jällaskolan, Uppsala based on recordings during the last ten years. The material includes both Swedish Red (SRB) and Swedish Holstein (SLB) breeds, which have been kept at the farm under similar conditions.

At Forsmarks Kraftgrupp AB (FKA) forces on pipe systems due to transient flow are frequently calculated as a step to verify their structural integrity. In nuclear industries these forces are often calculated with a one dimensional thermal-hydraulic analysis-code called RELAP5. When calculations regarding more complex geometries are needed, the three dimensional code Fluent is often used. This code is highly time consuming and requires large computational power.This projects aim is to compare calculations of pressure, flow and forces carried out by RELAP5 and Fluent for an arbitrary pipe section during transient flow conditions. This has been accomplished by constructing a simple geometry for which a transient flow is simulated in both programs.

It is a well known fact today that suffering due to skin disorders is one of the most common causes to veterinary calls. For the Doberman breed included in the group of working dogs, the frequency and distribution of the different skinrelated diagnoses that causes visits to the veterinary clinics remains undocumented. The purpose of this study was to evaluate the frequency of skinrelated problems causing veterinary visits of Doberman at four different veterinaryclinics in Sweden retrospectively, and compare these results with dogs in general and three other working dog breeds with the help of information collected from Agria - a Swedish animal insurance company. The total amount of veterinary calls that were registered at the clinics in question during the time of the study was 2460 visits. From these, 658 visits were due to skinrelated disorders, which amount to 27%. The most frequent cause to skinsuffering was injury caused by trauma, 15,7% of the Dobermans that were included in the study were affected, the second most frequent cause was inflammatory and infectious skin problems with 12,3% followed by neoplastic changes in the skin with 7% of the Dobermans affected.

We must all take our responsibility to our common environment, we have to make sure that the following generation is guaranteed a healthy and good environment. Swedens universities have a significant role too achieve this. Environment questions have to integrate in the educa¬tion as a compulsory element, then more people will have an increased comprehension for the influence we have ion the environment. . My degree project have I decided to do about the environmental work at Halmstad University.

This paper is about the construction of a ?Swedish? identity in the novel Montecore: en unik tiger by Jonas Hassen Khemiri (translated in English to Montecore: the silence of the tiger). In the paper I start by, after a short introduction, introducing the theoretical background against which the novel will be analyzed. The main focus is postcolonial theories with Edward Saids work about making ?the Other? as a base.