States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

This study investigates the planning process of a university library building. The study s major concern is the cooperation of the main participants in this process: librarians, architects and representatives of university colleges and universities. First the authors present the readers with an overview of the litterature concerning this subject. Then follows a presentation of the three case studies. The authors have interviewed representatives of the three different occupational groups at three different library-building projects: Malmö University, Halmstad University College and the department of social- and behavioural studies at Lund University.

Background: Knatteskutt is one of the largest organizations in children's sports. Operations are located in approximately 150 cities / areas and have both sports and dance focus. The children are aged 3-7 years and may try several sports activities or dance styles during the semester, focusing on play and motor skills. All who are leaders at Knatteskutt has undergone Swedish Sports Promotion of Child Leaders Training. There are also regional managers around Sweden is as a sounding board for leaders and as an extended arm between the office and the leaders.

In my work I have received a lot of concrete advice about improving the cooperation between landscape architects and contractors. Here is a list of suggestions from both cathegories: Landscape architect's advice: ? Be humble, show respect. ? A practical approach makes cooperation easier. ? Call together a startup meeting with all the consultants and builders. ? Establish a network of contacts with serious contractors whom you can recommend to customers. ? Don't hesitate to ask the contractor for advice; they often have lots of useful knowledge. ? It is important to have clearly written and thoroughly worked out documentation. ? Never let a newly graduated landscape architect visit the buiding site without the company of an experienced colleague.

For better understanding of how users interact with the video on demand service Netflix a study was conducted in 10 Swedish households. This study is based on the well-established heuristic evaluation method of Jacob Nielsen, which we modified slightly by letting the users to act as ?evaluation experts? and informing them about the heuristic rules of thumb during the evaluation process. The purpose of this study was to identify usability problems when people interact with Netflix? interface.

This is a qualitative study where the purpose was to investigate what professionals experience to be the reason for an individual to become addicted to gambling and continues to gamble even though it leads to negative consequences. The purpose was also to investigate what the professionals experienced was of importance for an individual to recover from a gambling addiction. The study was based on qualitative semi-structured interviews with knowledgeable individuals in the field. The main findings of the study were that the motivation for individuals with a gambling problem to continue gamble was that they saw gambling as the solution to their problems by winning back lost money. It was common that gambling was an escape from anxiety, guilt, shame, and other gambling-related problems such as financial liabilities.

The aim of this study is to analyze how problems are represented within SOU 2008:27. Further more, the aim is to analyze how the new subject plan for history can bee seen as a product of this document. The method used, and the theoretical frame of the study, is based on Carol Lee Bacchi?s ?what´s the problem represented to be?? approach, which basic principle is that policies are filled with representations of problems and that these representations need to be examined. These problem representations are then themselves subject for scrutiny, the second step being an analysis of the texts presumptions and assumptions concerning view of man and perception of knowledge. The results show, among other things, that a problem representations can be found in the SOU; the school system is too vague and unclear.

This thesis has been made in cooperation with the forestry machinery producerEco-Log in Söderhamn. The focus of the thesis has been to find a cheaper wayto open the large engine hood of the company?s harvesters. The goal was tofind a solution that could increase the value for the customers by being saferand simpler to use, or, at the least, keep these values at an equal level comparedto the previous solution.In order to make it possible to CE-mark the new solution, it was importantMachinery Directive that came into effect from the beginning of 2010.To begin with, a specification of requirements was set up. Thereafter, anumber of different basic concepts was retrieved and evaluated.

Constipation is a common problem for people with dementia and it may result in discomfort, suffering and lower quality of life. Nurses in municipal nursing homes have difficult to observe and prevent these problems because they do not participate in the daily caring work. The aim of this study was to illustrate the nurse assistants? reflections about the care they gave people with dementia and constipation. Main questions vas how they became aware of such problems and what they did when someone had problem with constipation.

Constipation is a common problem for people with dementia and it may result in discomfort, suffering and lower quality of life. Nurses in municipal nursing homes have difficult to observe and prevent these problems because they do not participate in the daily caring work. The aim of this study was to illustrate the nurse assistants? reflections about the care they gave people with dementia and constipation. Main questions vas how they became aware of such problems and what they did when someone had problem with constipation.

This thesis is a study of humidity at Knauf Danogips external plasterboard. The study is performed at the building project Kv. Maskinen in Jönköping in cooperation with NCC Construction AB and Knauf Danogips. The measuring was performed during five winter/spring months to see how the weather influenced the plasterboard.The measuring was performed at a small two-storied building and a larger fourstoried building. From the buildings` placement were a couple of measuring dots selected and to get a good result was the dots located in the four cardinal points.

This thesis has focused on digital born personal archives; how they are different from analog paper archives and possible ways to overbridge these differences. It is also studied how archivists and librarians are dealing with digital archives, what they think about new proactive solutions when collecting private papers and collections and positive and negative effects with this way to work. The thesis is delimitated to only private collections and digital created material. It do not concern digitized material or electronic documents in government or business organizations.The challenges in digital curation and administration are discussed in aspect of the Records Continuum Model. The empirical material is also put in relation to research in Personal Information Management and identity theory.

This thesis describes the work process and the results for the development of a newkind of ergonomic cleaning mop, ranging from basic concept to a virtually productionready digital prototype. The project was made in cooperation with, Ömer Altun, whowas also the project supervisor, and whose plan it is to launch this new product onthe market in a foreseeable future. The mop is meant to be used by both professionalcleaning staff and ordinary home users. What makes this product unique is that it hasa movable center piece that simplifies the cleaning under low furniture.The work began with the establishment of a product requirements specification andlater a study of similar products and existing functional models was conducted. Afterthese surveys the work began with refining the existing concepts in order to makethem more complete.

During the last decades the importance of IT has increased for businesses all over the world. It has transferred from only being used in administrative purposes to become more integrated to the core business. Due to the financial crisis in 2009 and increasing globalization, IT is facing the challenge of lower costs and increased efficiency. This requires IT-departments to embrace new strategies in order to fulfill these new tougher demands.Lean is a business development concept that aims to lower costs through more effective processes by removing all activities that does not create any value from the end customer?s perspective.

A school should be a safe place for all students. The existence of discrimination, harassment and offensive behavior should according to Swedish school law not exist in the school environment. Since the year 2006, when a law on equal treatment was passed, all the schools in Sweden must have a treatment plan that is revised annually to prevent discrimination, harassment and abusive treatment.In this master thesis, I will examine the equal treatment plan between four different elementary schools in Nynäshamn.The purpose of this paper is to examine how the equal treatment plan exposes the bullying and the types of problems and solutions addressed in the elementary schools equal treatment plans. Based on the purpose, I have formulated two questions:How do the elementary schools in Nynäshamn municipality describe bullying in the equal treatment plan?What kinds of problems and solutions are addressed in the equal treatment plan evaluations?This thesis is based on text analysis and content analysis on the schools equal treatment plans.The study is based on the theories from a norm critical perspective.The conclusion of the study is that all four schools treatment plan see abusive behavior as something serious and preventive.