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.

By understanding which factors that affect individuals´ will to share knowledge with others within an organization, companies can successfully develop a knowledge-based culture by influencing individuals´ attitudes and behaviour concerning knowledge sharing. Several researchers claim that intrinsic motivational factors can consistently facilitate knowledge sharing between individuals within an organization. Other researchers also assert that extrinsic motivational factors, such as reward systems, might affect individuals? motivation to share knowledge. However, extrinsic motivational factors´ impact on knowledge sharing is a relatively unexplored field and more empirical studies are sought after.

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.

Bipolar disorder is a chronic affective disorder, characterized by episodes of mania and depression. Previous studies have shown beneficial results for CBT in conjunction with pharmacotherapy over pharmacological treatment alone. The aim of the present study was to evaluate a CBT treatment in group for patients with bipolar disorder, run by Norrlands universitetssjukhus. The treatment group consisted of pharmacologically stabilized patients (n=12) who received group CBT. They were compared to a control group (n=5) who received pharmacological treatment only.

The aim of this qualitative study is to examine how users of talking books perceive the possibility of downloading talking books from home without visiting the library and how this affects them. Three research questions were formulated:How do talking book users reflect on their library usage?Have the subject's' library usage changed since introduction to the download service?How have users experienced the service?To answer these questions, five semi structured interviews were conducted with five different users of talking books in Sweden. All subjects were currently using download services which they had gained access to from their local public libraries. In analyzing the interviews, a theory established by Henrik Jochumsen and Casper Hvenegaard Rasmussen in Gør biblioteket en forskel (2000) was used.

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.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

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..

Aim: The aim of the study was to examine the effects of ?Rehabilitation with psychotherapy and yoga in group? with cancer patients, regarding physical, social, emotional and functional wellbeing. The participants? health and satisfaction with the project were also evaluated. Method: The evaluation was made with quantitative method and descriptive, longitudinal design.

Den övergripande problematiken vi identifierat är relationen mellan starka varumärkenoch kundlojalitet i företag med flera olika produktvarumärken. Syftet med denna uppsats är att förstå om och hur företag med paraplyvarumärkesstrategier kan skapa och bibehålla lojala kunder. Vi vill överföra det övergripande teoretiska resonemanget inom varumärkesstrategi och inom lojalitetsstrategi på företag med paraplyvarumärkesstrategier. Varumärket Axfood är ett exempel på ett företag som har flera olika produktvarumärken (Hemköp, Willy:s, Willy:s hemma med flera). Vi har vid genomförandet av studien valt att använda oss av Axfood som studieobjekt.

Tail-biting in pigs is an animal welfare issue and in Sweden during 2002 the producers lost tree million Swedish crowns because of tail biting. This economic loss depends on the pigs which are discarded at slaughter because of tail biting. Tail biting can be separated into two stages, "pre-injury" and "injury". The aim of this study is to investigate if tail biting depends on environment or genetic background.A lot of research on the environments effects on the behaviour of pigs but not so much on the genetic effects has been performed. The frequency of tail biting in pig farms influence among others of environment enrichment, ventilation, gender and breed of the pig.

Relationen mellan sexualitet och andlighet har länge varit ett tabubelagt ämne inom såväl psykologin som i samhället i stort. Enligt aktuell forskning finns det dock anledning att trotsa denna motvilja. Syftet med studien var att undersöka om oandliga och andliga individer samt män och kvinnor skiljer sig åt vad gäller sexuell tillfredsställelse och sexuella behov samt effekten av mindfulness. Studien utfördes genom en delvis egenkonstruerad webbenkät för att mäta sexuell tillfredsställelse, andlighet och sexuella behov. Studien omfattade 213 deltagare varav 105 andliga, 76 män och 117 utövare av mindfulnessbaserade aktiviteter.

Our thesis is conducted in collaboration with Draper Europe AB in Halmstad.The goal of the project has been to construct a baseline concept for the instaling of aprojector screen. Draper Europe AB, in the curent situation, have several kinds of fabrics and designs on their sceens and the cases they are in. Today if you select a screen you can´t chose the design and function of the sceens case.The arrangement of the components inside the cases was to be constructed so the assembler simply could move them to different cases. To make it even easier for the assembler and to save time, the desire of less component was mentioned. Another problem that needed to be solved was the mounting of the projectionscreen at the customer place.

The development of solar photovoltaic (PV) is increasing,with declining module prices and with a strongenvironmental profile. Policies are developed around theworld to achieve the targets set for renewable energy.In Helsingborg, the local power company Öresundskraft isworking with solar PV to achieve the goals of the city.With their vision: - Energy for a Better World and Powerfor the Region, their work with developing the local solarPV market is continuing and the next step is to create asolar PV policy. Today their offer is 1 SEK/kWh for theexcess electricity delivered to the grid.It turns out that compensating the customer is a vitalpolicy and it has to be dynamic to follow the decisions ofpolitics. The same survey shows indeed, thatenvironmental and technical part is of interest. Solar PVwill be supported locally to act on environmentalsustainability and locally produced electricity and withthis Öresundskrafts vision will be achieved..

ABSTRACTAim: The aim of this study is to chart the experiences of Swedish general psychiatric care on a Swedish University hospital from a relative?s point of view. The study focus on how they are meet, satisfaction with and participation in the care. The study is done as an improvement project.Methods: The study was conducted by performing semi-structured interviews with eight close relatives to patients on a general psychiatric ward. The interviews lasted for 20-40 minutes.Results: The result shows that relatives are satisfied with the way they are meet by the staff on the ward, that they appreciate staff that are open, down to earth and are inviting to form a good relationship.