Direkt skatt faller utanför EU:s kompetensområde men trots det har EU ett indirekt stort inflytande på medlemsländernas skatteregler. Medlemsstaterna får sluta skatteavtal mellan sig utan inverkan av EU, men bestämmelserna i skatteavtalen får inte strida mot EU-rätten, däribland bestämmelserna om fri rörlighet för varor, personer, tjänster och kapital. Sverige och de flesta övriga EU-länder är även medlemmar i OECD. De skatteavtal som är slutna mellan EU:s medlemsländer är därför i stor utsträckning utformade enligt OECD:s modellavtal. Enligt OECD:s modellavtal beskattas inkomster från rörelse och tjänst, enligt huvudregeln i artikel 7 och 15, i hemviststaten.

The scope of this master thesis is the scientific publishing at Uppsala University's Faculty of Arts. The aim of the thesis is to investigate publication patterns and publishing strategies. To investigate how the publication patterns of the faculty is structured and what priorities and considerations the researchers have regarding scientific publishing. Furthermore, the aim is to compare these publishing strategies and publication patterns to incentives and selection principles of the bibliometric indicators in the performance based research funding systems on the national and local scale.The thesis is based on the theories of disciplinary differences developed by Richard Whitley and Tony Becher and Paul R. Trowler. These theories suggest a framework based on organizational and sociological perspectives, that offers ways to explain differences in publication patterns between different scientific fields.The study is based on two empirical studies of the faculty.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Artificial sweeteners in beverage and their effecton hunger and energy intakeAuthor: Sofia Andersson and Sofia JakobssonSupervisor: Heléne Bertéus ForslundExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 11, 2012BackgroundIn 2010 the total consumption of soft drinks in Sweden was estimated to 69 litres per person and17 % of the domestic production was estimated to consist of soft drinks sweetened with artificialsweeteners. The effects of artificial sweeteners on hunger is not yet fully understood. It isspeculated that they might increase hunger and hence increase energy intake.ObjectiveThe aim was to compile the evidence regarding the effects of an intake of a beverage sweetenedwith artificial sweeteners compared to sucrose on subsequent hunger and energy intake.Search strategyA systematic search for literature was performed in the databases PubMed and Scopus.Selection criteriaThe inclusion criteria were RCT, human studies, articles published in Swedish or English, studieson healthy adults and studies measuring hunger with a subjective scale or energy intake. Theexclusion criteria were studies who measured energy intake under other forms than standardisedor controlled, studies without a standardised dose of the beverage and articles needed to beordered against payment.Data collection and analysisFour articles were selected and examined according to a template developed by SBU. Theevidence for each outcome was weighed together and graded according to GRADE based on asummarised evidence form developed by the Sahlgrenska Academy.Main resultsAll four articles measured subjectively rated hunger.

AbstractTitle: The effect of caffeine on performance during resistance training ?A systematic overviewAuthor: Amanda Jonsson and Erica BenderSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2015-03-31Background: Products with high content of caffeine has in recent years become popular for optimizing physical performance. Caffeine affects mechanisms in our body which can be beneficial to perform better during exercise, but the theories have not yet been systematically reviewed.Objective: The purpose of this review article, is to examine the acute effect of caffeine intake before strength training on athletic performance with the outcome muscle endurance.Search strategy: A systematic literature search in databases PubMed, Scopus and Cochrane using keywords: ?Caffeine?, ?strength?, ?muscle?, "resistance training", "muscle strength", "strength training", "athletic performance", ?repetitions to failure?, ?muscular endurance? and ?endurance training?.Selection criteria: Healthy subjects, 16-50 years old, with experience in strength training. Studies with a caffeine intake > 5 mg/kg body weight, which participants performed dynamic strength exercises on a weight > 60% of their 1 RM.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Does the number of chews affect satiation and satiety?Author: Madeleine Johansson och Helena AnderssonSupervisor: Heléne Bertéus ForslundExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 27, 2014Background: Overweight and obesity is a growing problem worldwide. In 2008, 35% of theworld's population were overweight and 11% obese , which is almost doubling since 1980,according to WHO. Recommendations on overweight and obesity is not just about what weeat but how we eat. A generally accepted recommendation is to eat slowly and chew yourfood properly in order to increase fullness and reduce energy intake.

Wind power is an energy source that is becoming increasingly popular in Sweden and around the world. The establishment of large wind farms supply and contributes to energy production within grid in search of a more sustainable energy production. Wind power is becoming more popular and opens up new areas of implementation. More cities are starting to use small-scale urban wind power, everything from full-scale work for a little less work adapted to the villas. Sweden has high goals regarding the production of green electricity and the work which deals with the conditions Sweden plays in achieving those goals.

Most companies have a bottleneck in their production, that is a constraining re-source. When the demand is higher than the capacity in the constraining resource it is impossible to produce the demanded output. This problem leads to delayed deliveries, unhappy customers and ultimately to decreased revenue. Bottlenecks therefore has a significant role in production and must be handled thereof.MW Power in Sävsjö, Sweden designs and manufactures water and steam boilers for the customer's unique needs. MW Power invested in a new plasma cutting ma-chine but the machine has not reached the expected capacity.

Misogyny in gaming culture ? a qualitative discourse analysis of the reproduction of patriarchal dominance in the gaming culture is based on Teun A. van Dijk's belief that a dominant group continuously produces and reproduces its social dominance over a subordinate group by using the language. The members of this group do not simply do this by being. A person does not want to risk damaging its reputation which makes the dominant group forced to use various strategies to reproduce its dominance.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

Abstract på svenska: Bakgrund: Studier har visat att humor är en betydelsefull faktor inom hälso- och sjukvård och att olika former av humor kan skapa en känsla av välbefinnande. I interaktionen mellan patienter och sjuksköterskor har skratt och humor visat sig ge positiva effekter vad det gäller att skapa en avslappnad atmosfär. Syfte: Syftet med studien är att belysa humors betydelse i mötet mellan patienter och sjuksköterskor. Metod: Studien är en systematisk litteraturstudie som baseras på 8 utvalda och granskade artiklar. Resultat: Sex huvudkategorier framkom under artikelanalysen, Humorns betydelse för mötet mellan patienter och sjuksköterskor, Humor som copingstrategi för patienter och sjuksköterskor, Humor som försvarsmekanism, Sjuksköterskors användning av humor i mötet med patienter, Humor som arbetsredskap i komplicerade omvårdnadssituationer samt Vid vilka möten bör humor undvikas.

A today common soil reinforcement method is the installation of lime-cement columns. Lime-cement columns have been used since the 1970?s and have been a useful method for stabilizing soil at great depths. It is mostly used for stabilizing road and railway embankments because the method is economically viable and the columns are easy to install. The total costs for the installation of the lime-cement columns is dependent on the numbers of installed columns, what percentage of lime and cement that has been used and the pattern in which the columns has been installed.