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 Swedish boat industry is considered quite conservative and subject to only limited development. The purpose of the study is to explain the structure of the boat industry, to analyze and evaluate ways of competing and provide recommendations for developing a competitive strategy. The aim of this thesis is to explain how to be competitive in the Swedish boat industry. To be able to do so three areas are used to deepen as well as broaden the understanding. The three areas within competitiveness we have chosen to highlight are differentiation, individualization and distribution.

In this essay dog as a compatible model were put against human. The major histocompatibility complex (MHC) genes were compared between dogs, human, cat and mouse. To evaluate dog as a model and study similarities and differences was the aim with this review. Dog as a model contributes to understand mechanisms behind autoimmune diseases and showed clearly histological similarities between human and dogs concerning the skin disease mucous membrane pemphigoid (MMP)/cicatricial pemphgioid (CP). Further genetic evidence motivated the choice of using dog as a comprehensive model when the MHC-complex correlated with hypothyroiditis in Doberman dog as it does in human. Physiological similarities with low levels of thyroid hormones (T3 and T4) together with high level of thyroid releasing hormone (TSH) were found in the same way as in human.

Syftet med denna uppsats är att undersöka attityder till arbetet och om dessa kan kopplas till generationstillhörighet. Vi utgår ifrån de personalansvarigas perspektiv där vi ser till om de upplever några skillnader i attityder. Dessutom undersöker vi pensionsavgångarna, hur dessa hanteras och om de upplevs som ett problem. Upplever HR personalen att det finns skillnader i attityder till arbetet och är dessa i så fall bundna till generationstillhörigheten?Upplevs pensionsavgångarna som ett problem, och hur hanteras de i så fall?Vi har använt oss av en kvalitativ metod där vi har intervjuat sex personer från olika branscher, som arbetar med rekrytering på respektive arbetsplats. Vi har använt oss av ett strategiskt urval.Frågeställningarna har besvarats med hjälp av sociologiska och socialpsykologiska teorier.Vi har kommit fram till att kopplingen mellan generationstillhörighet och olika attityder känns igen av samtliga respondenter men att det dock är få som upplever sig se någon större skillnad på sin arbetsplats.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

Från det välkända begreppet företagskultur har ett nytt begrepp vuxit fram, Säkerhetskultur. Detta kan ses som en förlängning på det tidigare begreppet där säkerheten ställs i rampljuset. Det sägs att åkeribranschen som helhet har en dålig säkerhetskultur samtidigt som ett bristfälligt säkerhetsbeteende är ett tecken på en högre skaderisk för företagen. Men vad har egentligen säkerhetskulturen för betydelse?Syftet med uppsatsen är att förklara hur säkerhetskulturen ser ut i åkeriföretag.För att kunna besvara syftet med uppsatsen har en kvalitativ flerfallsstudie genomförts, där de sex åkeriföretagen A till F har undersökts.

Mandometer® är ett medicinskt hjälpmedel som används för att normalisera ätbeteende hos personer med övervikt och ätstörningar. Mandometer® har utvecklats av Mando Group AB och används i behandling på Mandometer- och Mandoleankliniker i Sverige, USA och Australien. Det har nyligen skett en utveckling av Mandometer® från generation fyra till generation fem. Den nya versionen består av en tunnare våg och en mobilapplikation, istället för en våg och en bärbar dator. Det finns ingen tidigare studie kring den nya versionens användarvänlighet.

The purpose of this study is to give us a deeper understanding about street workers importance for youths. We also wanted to investigate this from a gender perspective, both considering the street workers but also the youths. The focus for this study is on both the street workers and the youths. The study is based on a qualitative approach. We were going to study people and their behaviors.

The project concerns a predevelopment work for Scania AB, a leading manufacturer of heavytrucks, and was performed as a master thesis work for the program Design and ProductDevelopment at KTH. The purpose of this work was to examine how the work situation of truckdrivers, especially long-haulage drivers, can be improved with respect to prolonged sedentaryoccupation. Mental fatigue and under-stimulation due to low cognitive load during long drivescan be major risk factors for traffic accidents. Physical strain injuries to both the skeleton andmuscles are common for this working group and minimal opportunity for daily exercise alsoincreases the risk of developing blood clots in the legs, which can have serious consequences forthe driver's health.An extensive background study, both theoretical and exploratory, was performed to identify thedrivers' concerns and comfort needs. Various treatments such as massage and active sitting wereinvestigated and existing products within the area studied.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

Service delivery acts like a process. This can enable the possibility of attracting attention towards the company who?s making use of this, furthermore generate several opportunities. However, it?s far from easy to deliver new services.

In order to facilitate trade between EU members, the European Committee has created regulations that will govern supervision of organic products. Every regulatory agency shall, according to the European Committees regulations, carry out a risk classification of each organic producer they regulate. This study for The National Food Administration compares regulation of Swedish organic products with other countries, and aims to produce a simplified model based on risk that can be the beginning of the risk classification model that Sweden in the current situation don?t have. The thesis is based on three questions: 1) What criteria should we use for assigning organic food producers? 2) How do selected European countries and frontrunners rate organic producers and what can Sweden learn from them? 3) How might a national classification model of organic production look in order to ensure an equivalent level of regulation and prevent competition among private inspection bodies? A review of information gathered from the different countries gave differing results.

Fondsparandet har länge varit den dominerande sparformen i Sverige. Totalt ägnar sig hela 74 procent av Sveriges befolkning åt aktivt fondsparande, och andelen blir högre vid pensionssparande. Tendensen är tydlig, svenskar ägnar sig allt mindre åt att själva äga aktier och har i stället överlåtit sparandet till banker och fondförvaltare. Storleken på en aktiefond har stor betydelse för vilken strategi en förvaltare väljer. Tidigare studier har funnit att det finns skillnader mellan förvaltad fondförmögenhet, avkastning och risktagande.