När en skattskyldig blir beskattad flera gånger för samma inkomst, i minst två länder och under samma tidsperiod, uppstår juridisk dubbelbeskattning. En vanlig metod för att i möjligaste mån undvika dubbelbeskattning är att stater ingår bilaterala dubbelbeskattningsavtal med varandra. I ett dubbelbeskattningsavtal avgör de avtalsslutande staterna vilken stat som, i en rad olika situationer, ska ha beskattningsrätt och vilken stat som till följd därav avstår från sin rätt till beskattning. Därigenom undviks, så långt det är möjligt, att en skattskyldig beskattas fler gånger för samma inkomst.Dubbelbeskattning undviks även inom EU genom bilaterala dubbelbeskattningsavtal. EU-rätten innehåller nämligen i dagsläget inga harmoniserade regler avseende direkt skatterätt och området är således en del av medlemsstaternas egen behörighet.

The aim of this thesis is to study 15 and 16-year-olds? perception of libraries. Despite the fact that the youth is seen as a prioritized group when it comes to library work, the focus is often drawn to the children, and there is a risk that teens and their needs are set aside. My focus is the public library and how the young people in my study use it in their leisure time. The theory of the thesis is a model created by Skot-Hansen, Hvenegaard Rasmussen and Jochumsen and it highlights four possible rooms or functions in a library, concerning inspiration, learning, meetings and creativity.

The aim of this study is to investigate how new knowledge, discovered and translated by the archaeologist, is transferred to the public by examining the question posed to the archaeologist by ?la?nsstyrelsen,? the county administration office.Since there can be no mediation of knowledge without an understanding of its perception, I pay a visit to the cognitive sciences in order to answer what knowledge is and how it functions in regards to contract archaeological results.I argue that the current structure of mediation, in regards to archaeological knowledge, is in need of the same quality control that is demanded by the contractors in regards to standard archaeological procedures. When presenting archaeology to the public, consideration needs to be paid to the different targets groups of society. The importance of national directions rather than regional translations for mediation of archaeology is stressed by the author. This needs to be carried out through a change of the questions posed to the contracted archaeologists by the county administration in their ?fo?rfra?gningsunderlag,? the order specification for archaeological investigations. .

Bakgrund: Cancer är en sjukdom som drabbar 48 600 personer i Sverige. Av dessa väljer 50-70 % att vårdas palliativt i sitt hem. De patienter som vårdas palliativt har behov av en bra symtomlindring och god kommunikation med vårdpersonal. Syfte: Syftet med studien var att undersöka vilka behov patienter med cancer har som vårdas palliativt i hemmet. Metod: Metoden som använts var en litteraturstudie.

Asperger´s syndrome is a state with certain difficulties in social relations, communication and perception. People with Asperger´s syndrome often have a special interest for a certain topic. The main purpose of this study was to describe how grown people with Asperger´s syndrome make sense of living with Asperger´s syndrome. The inquiry was based on semi-structured interviews with eight persons with Asperger´s syndrome. We reached those subjects trough interest organisations for people with Asperger´s syndrome.

The aim of this work is to examine methodologies at remedial lessons for children with weak mobility, in a common Swedish municipal school in an attempt to determine if a connection to theoretical learning exists.Kadesjö describes how difficulties in concentration can arise as a result of problems with mobility and perception, and according to Piaget very young children develop cogitation through physical movements. These connections are not news but always current.At the meeting with Lasse the question was born whether learning problems in school that are a result of concentration difficulties, could be countered with mobility training.By the selection of Life history as method, it?s possible to follow a physical educator's experiences through his 30 years of work, and to some extent even his private life. Experiences and results are notified from a historical perspective from 1976 until 2006.He is bringing us on a journey that shows the changes in methodology and results after his contact with Sensomotoriskt Centrum..

In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

This report presents a thesis project conducted by two students at Mälardalens högskola. The project covers 15 points in industrial design and was conducted during April to June 2014. The principal of the thesis works at Plastic Produkter. The assignment was to develop equipment for an effective way to dose, mix silicon, fill a special designed plastic bag and then seal it. The bag is then formed into a breast model.When a customer for various reasons decides to do a breast augmentation or a breast reconstruction, there may be doubt or uncertainty about the result.

This essay will focus on drug addicts and the world as they see it. The essay is based on intervjues with three men and one woman and participant observation of the three men´s social life in the surroundings of Stockholm. The informants? opinions and experiences are central as well as the observations made of them during an intensive fieldwork. The study which was of an exploring character has revealed a complex relationship between the informants and society.

Mitt syfte med denna uppsats har varit att undersöka hur tonåringar uppfattar och tolkar reklam. Jag har gjort ett pedagogiskt projekt om reklam som är kopplat till semiotisk bildanalys, reception och perception tillsammans med elever i skolår sju till nio på min partnerskola. Metoder som jag har använt till undersökningen är enkät, intervjuer, lektioner, fältanteckningar och mycket litteratur för att försöka stödja mina teorier. Jag har beskrivit olika metoder och teorianknytningar som förklarar hur reklambilderna är uppbyggda samt på vilket sätt metoderna fungerade i praktiken tillsammans med eleverna med bl.a. Roland Barthes teorier.

Today, one of the foremost tools used by the library staff is the library catalogue search tools. It has come to our understanding that some library staff are dissatisfied with how the search tools works. The aim of this study is to illuminate the library staff's negative experiences of the search tools, and to present a basis for future discussion and development. To our help we have used a quantitative survey which were sent to library staff that used one of the two largest integrated library systems in Sweden, BOOK-IT and Mikromarc. The questions regarded the library staff's perception of a number of features in the search tools.

Sleep has a substantial effect on health status where good sleeping habits proves positive on learning. The aim of the present study was to map the views and perceptions of sleep and its effects on health and school performance on 12-year olds. The goal is to visualize these views to give teachers the possibility to better plan the education in concordance with the students? abilities. The study is based on qualitative semi-structured interviews where 12 students aged 12 have partaken.

This study aims to describe how a company behind a well-established brand in the fashion industry has strategically chosen to communicate with their target market. Interviews with four individuals in different positions within the company have generated qualitative data, which is presented and analyzed in relation to the theoretical frame of reference in this study. The results show that the company does not use conventional marketing, but relies rather on marketing based word-of-mouth generated by its customer base due to its unique store concepts. Previous research has shown that this type of marketing strategy is effective and beneficial to the brand equity, a conclusion that is demonstrated to also apply to the survey object of this study. Furthermore, it is also shown that this is largely due to the distinct and coordinated image that the company maintains through strict standardization..

The purpose of this qualitative study was to examine how family members perceive family support, and to gain a deeper understanding of how the relatives' part is affected by the dementia ill person. The result has been produced by semi-structured interviews with five respondents interviewed individually. The respondents who participated in the study, care for the dementia sufferer husband / wife at home, or the husband / wife has moved to a special housing. The result includes the perception of being a relative of a person with dementia, how they experience support from various parties, if there are any differences between men and women as well as the importance of communication and attitude. Overall it was shown that relatives often felt a sense of security and that they were satisfied with the support they received from the various parties.

Social inequality, economic imbalances and greenhouse gas emissions are some of the greatest risks threatening society today. Society has become more aware of these risks and has started to demand firms to take more responsibility. During the last 30 years firms and mainly large firms has chosen to work with something called CSR. CSR stands for Corporate Social Responsibility which is the work firms engage with to take responsibility for environment and society as a whole. Scientists and business people has taken two sides towards CSR, one side argues that CSR cost more than it tastes and the other side argues that firms which engage with CSR will gain economic benefits.