It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

Problems: How does Volvos CE: s four Swedish plants work with investment appraisals? Does the work differ between the plants? If differences exist, what can be improved in order to make the work more uniform?  Purpose: To map the work with investment appraisals at Volvo CE: s four Swedish plats, to analyze differences in work between the plants and give proposals to a more homogenous working.Method: A method of qualitative nature. The study mainly contains raw data from semi structured interviews. Secondary data, such as internal policy documents and documentation of completed investment projects, has supplemented the raw data. Analysis: The mapping shows significant differences in work with investments between Volvo CE: s Swedish plants.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

This thesis aims to investigate SAAB AB´s possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework. The picture that emerges is complex.

During 2006 SNVDB (the national road data base for forestry) is being introduced to Holmen Skog. This data base contains all information about Holmen Skogs road systems. The information will then be used in different kinds of optimisation models which only produce correct and reliable results if the input data are of the adequate quality. Today there are reasons to believe that road data is of various qualities. The forest roads are often in a bad condition and have to be improved before a planned harvest. The cost of maintenance and construction of new roads is a large part of the total harvesting cost.

The purpose of this Master?s thesis is to examine what the data from recent Library- and Information Science studies tell us about the importance of school libraries in a student perspective. Our theoretical framework is built upon Elisabeth Tallaksen Rafste?s concept about the values of school libraries to students. Our aim is to investigate how students between the ages of 15 and 18 use and experience school library.

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

Basal cell carcinoma (BCC) is the most common non-melanoma skin cancer. It can be divided in different subtypes. The most common type is superficial and is most frequently occurring on the trunk and on the face. In severe cases it can be difficult to differentiate basal cell carcinoma from other skin tumors, therefore a skin biopsy is conclusive diagnostic method. In terms of treatment, curettage is a common non-surgical treatment of basal cell carcinoma.

The purpose of this study was to find out what different groups of visitors do when they are at Borås City Library. Three issues were formulated from the purpose and they were: What do users do when they visit the City Library in Borås? What occupations do those who visit the library have? What similarities and differences are there in the use of the library depending on the visitors? occupations? To answer these questions a questionnaire was handed out among the visitors at Borås City Library. The theory that was used when the material was analyzed comes from the book?Gør biblioteket en forskel?? and the book is written by Henrik Jochumsen and Casper Hveneegaard Rasmussen.

The aim of the study was to understand limitations and possibilities to the discretion of managers in order to fulfill wishes of users. The study is based on six interviews, three with managers and three with staff in common homes for mentally disabled people. The study took place in a municipality in Sweden in the spring of 2010. We used an interview guide with specific themes and questions. The theoretical framework was based on organizational theories as well as theories about management and discretion.

The purpose of this investigation is to compare the teaching in reading of three pedagogues in form 2 in three different schools from a second language perspective. Among other things it implies to investigate how the pedagogues think of teaching in reading and the reading field to be compared with if these fields are adjusted to a diverse cultural perspective. This investigation is carried out through observations and interviews. To compare the schools they have been picked out from the number of pupils and the number of second language pupils, that is 15 %, 67 % and 95%. The investigation also includes how the pedagogues weigh the pros and cons within reading and working methods.The further reading is built upon theories and previous research that have an attachment to the view of the sociocultural and the diverse cultural perspectives of teaching.

In this bachelor essay an attempt is done, to recreate a probable Bronze Age landscape on Gotland, with GIS as a tool. The landscape on Gotland is situated with many different monuments dated Bronze Age, such as cairns and stone ships. In creating of the maps, two possible shorelines contemporary with the Bronze Age have been calculated and marked on the maps. Furthermore, peat lands have been drawn upon the maps, by using the information from geological maps.A landscape variable have been compared between Bronze Age places and Early Iron Age houses; the soil type. On Bronze Age places gravel is the most common, while moraine marl is the most common on places with Early Iron Age houses.From a selection that were made, all Bronze Age places where within 3 km from the water, either the recreated shoreline or peat land.

Multiple sclerosis (MS) is one of our most common neurological diseases. The development of the disease often make the affected persons live with it for a long time. There are two types of the disease, the first is a progressive type and the other is relapsing remitting. Strengthening exercises isn?t commonly used as a treatment method although muscle weakness and fatigue are common symptoms.