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..

Storing kinetic energy in a flywheel allows for more efficient driving of electricvehicles. Research in this area is in progress at Uppsala University, where a flywheelwith magnetic bearings encased in a vacuum chamber is being constructed. To makethis possible methods for measuring the current through the electromagnets in thebearings and temperatures in the flywheel need to be developed. This has been thepurpose of this report. The current measurement resulted in a resistive method, andthe implementation of eight measurement circuits in the system.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

The aim in this project was to spread play in the city and acrossgenerations. My way of approaching this challenge was to explore theborderland between playground equipment and street furniture. Thisopened up many possibilities to afford play in places where playgroundequipment often is excluded.The goal was to create one, or more, furniture with play value. The targetgroup was all vivasious people spending time in the public outdoorspace. Through user studies, a lot of serious playing and a lot of testing,the project resulted in a bench called Rollin´.

The purpose of this thesis is to analyse and propose improvements to the cost accounting system in use at an airline operating on the Swedish market. The choice of study object is based on the airline?s desire to have its cost accounting system evaluated. During the analysis we have identified a number of points where the current cost accounting system does not correspond to its intended purpose. These points include significant groups of costs not being considered in the current system, potential over capacity is not visible and logic connections between distribution keys and the use of resources are sometimes lacking.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.

A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.

The majority of all power cuts that affects individuals and communities are caused by earth faults on the power transmission lines at 10kV and 20kV level [1]. If these power cuts could be eliminated, less disturbances and interrupts would lead to large amounts of money savings.Swedish Neutral has developed such a protection system. When an earth fault occurs power is injected into the neutral point of the transformer. The RCC (Residual Current Compensation) protection calculates a compensation current exactly 180 degrees out of phase to the fault current. Doing this, the voltage at the fault location becomes very close to zero, without affecting the power transmission.The protection system can only compensate automatically for the fundamental frequency (50Hz), and manually for the 3rd, 5th, 7th and 9th harmonics.

The City of Gothenburg has an urgent need to upgrade its public transport. The capacity of its light rail transit (LRT) has reached maximum capacity within the inner city limits years ago. The construction of an underground metro will be very expensive and time consuming due to the soft clay beneath the city. The apparent need of developing another type of mass rapid transit (MRT) is urgent. An elevated metro have turned out to be a success in Greater Vancouver, but is it possible for the system to operate well in Gothenburg with its narrow streets and current land use; will its route coexist with the current LRT or will the noise disturb people too much?.

This thesis is carried out on behalf of watermixer manufacturer Ostnor AB in Mora.The thesis deals with the area of Article Bound Instructions (ABI) at the company'sassembly department, regarding the layout and management routines involved withthese instructions.In the current situation there are problems with no uniformity in the manner in whichthe ABI is written, then referred to both the civil structure, images and specificityrates in the text.Another problem is that operators do not make use of the ABI that are available inthe current situation, and that there are no clear procedures for who has theresponsibility to write, update and change these ABI.During this work has several people that were identified as key personnel of thethesis held in order to get a handle on how the current situation of the variousobjects of the work looks like, and to examine different desires about the future ofthese should look like from the different subjects perspectives been interviewed.During the work, a number of deficiencies, including that the current program that isused to write the ABI, Lotus Notes, do not possess near the prerequisites for being asimple program to deal with when writing the ABI, which is a condition since wishesare about to put the responsibility for the ABI generation to the departmentsoperators, since their main task is to assemble and do not bother with a program in acomputer.The result of this work has generated new layout and structure of the ABI, designedto be used continuously in the assembly for evaluation, routines regardingresponsibility of the ABI for the Department of Production Engineering (PT),procedures for how the ABI should be written regarding amount of detaileddescriptions in the text and use of pictures.In addition, proposals for further work and improvements has been developed basedon experience during the work and presented at the end of the report..

This master thesis describes the development of an UPS module. UPS is an acronym for Uninterruptable Power Supply. The UPS module has been developed at the company AerotechTelub AB. The UPS module delivers the necessary voltage and current in case of a power interrupt. If a power interrupt occur, the computer system has one to three minutes available to store data and shut down correctly.

This thesis is carried out on behalf of watermixer manufacturer Ostnor AB in Mora.The thesis deals with the area of Article Bound Instructions (ABI) at the company'sassembly department, regarding the layout and management routines involved withthese instructions.In the current situation there are problems with no uniformity in the manner in whichthe ABI is written, then referred to both the civil structure, images and specificityrates in the text.Another problem is that operators do not make use of the ABI that are available inthe current situation, and that there are no clear procedures for who has theresponsibility to write, update and change these ABI.During this work has several people that were identified as key personnel of thethesis held in order to get a handle on how the current situation of the variousobjects of the work looks like, and to examine different desires about the future ofthese should look like from the different subjects perspectives been interviewed.During the work, a number of deficiencies, including that the current program that isused to write the ABI, Lotus Notes, do not possess near the prerequisites for being asimple program to deal with when writing the ABI, which is a condition since wishesare about to put the responsibility for the ABI generation to the departmentsoperators, since their main task is to assemble and do not bother with a program in acomputer.The result of this work has generated new layout and structure of the ABI, designedto be used continuously in the assembly for evaluation, routines regardingresponsibility of the ABI for the Department of Production Engineering (PT),procedures for how the ABI should be written regarding amount of detaileddescriptions in the text and use of pictures.In addition, proposals for further work and improvements has been developed basedon experience during the work and presented at the end of the report..