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..

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

In this essay dog as a compatible model were put against human. The major histocompatibility complex (MHC) genes were compared between dogs, human, cat and mouse. To evaluate dog as a model and study similarities and differences was the aim with this review. Dog as a model contributes to understand mechanisms behind autoimmune diseases and showed clearly histological similarities between human and dogs concerning the skin disease mucous membrane pemphigoid (MMP)/cicatricial pemphgioid (CP). Further genetic evidence motivated the choice of using dog as a comprehensive model when the MHC-complex correlated with hypothyroiditis in Doberman dog as it does in human. Physiological similarities with low levels of thyroid hormones (T3 and T4) together with high level of thyroid releasing hormone (TSH) were found in the same way as in human.

Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them.This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization?s effectiveness and the rule of law.

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

The purpose of this study is to give us a deeper understanding about street workers importance for youths. We also wanted to investigate this from a gender perspective, both considering the street workers but also the youths. The focus for this study is on both the street workers and the youths. The study is based on a qualitative approach. We were going to study people and their behaviors.

ABSTRACT Title: the Power distance star ? A study on how cultural power distance affects the business relation between Japanese and multinational companiesLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Therese Elofsson and Anna NyströmSupervisor: Jens Eklinder Frick and Jonas MolinDate: 2015 - JanuaryAim: The purpose of this study is to compile available research regarding the cultural aspect power distance, as it is being displayed and handled in business-relations between Japanese and multicultural business contacts. The culture in Japan differs from the culture in the western world and several companies testify that the Japanese market is difficult to act and expand upon. This study aims to provide explanations to these difficulties from a power distance perspective.Method: This study has compiled the theoretical knowledge and research in a model called ?the Power distance Star? (Figure 1), which is created and designed for this purpose.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

In order to facilitate trade between EU members, the European Committee has created regulations that will govern supervision of organic products. Every regulatory agency shall, according to the European Committees regulations, carry out a risk classification of each organic producer they regulate. This study for The National Food Administration compares regulation of Swedish organic products with other countries, and aims to produce a simplified model based on risk that can be the beginning of the risk classification model that Sweden in the current situation don?t have. The thesis is based on three questions: 1) What criteria should we use for assigning organic food producers? 2) How do selected European countries and frontrunners rate organic producers and what can Sweden learn from them? 3) How might a national classification model of organic production look in order to ensure an equivalent level of regulation and prevent competition among private inspection bodies? A review of information gathered from the different countries gave differing results.

Title Becoming involved in the planning process - from the construction workers perspective.University/Institution Halmstad UniversityKeywordsEmpowerment through participation, construction workers involvement in decision making in the planning process, knowledge management and communication in the planning process, partnering, human resource managementAimThe aim of this bachelor thesis is to provide knowledge and examine how construction workers perceive involvement in the planning process of partnering projects, what they can contribute and what they get out of the planning process.Methodology The study was conducted with a qualitative approach in the form of semi-structured interviews.          The interview studie consist of 10 interviews with construction workers who are specially educated in participating in the planning process at the company ByggDialog AB.ConclusionAll respondents are positive to be involved in the planning process. The main advantages they can see is that they are able to influence technical solutions and methods that will be used later on in the production. Therefore it is important to consider when construction workers should be involved in the planning process so that they get the chance to influence in this decisions.When it comes to the decision making the construction workers should be involved in the decisions that are related to their tasks in the production such as technical solutions, choice of methods and materials. Their main duties and working hours should be in the production.Involvement in planning does not automatically mean that the construction workers are involved in the decision making, it is up to them how much they participate.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

This essay discusses and evaluates the international currency market in regards to efficiency. To prove the theory that, the difference between expected and actual exchange rates is explained by the difference in expected and actual interest rates and the difference in expected and actual inflation between countries, a model was developed. This model was inspired by the paper of Sebastian Edwards (1982), and is based on three theories; UIP, IS/LM and the Efficient Markets Hypothesis. The model uses 16 regressions estimated from three pairs of curriencies: $/SEK, £/SEK and ?/SEK.

Genom litteraturstudier samt praktiskt arbete med förbättringar av programvaran File Secure har ett antal lämpliga designmönster för konfigurationshantering i Java identifierats och applicerats. Den typ av konfigurationshantering som här avses innefattar inläsning från en databas till en objektrepresentation, samt ett grafiskt gränssnitt som låter användaren modifiera datat. Det antas att mängden data är förhållandevis liten, vilket har gett upphov till vissa förenklingar. Resultatet av arbetet presenteras i form av ett mönsterspråk för konfigurationshantering, innefattande designmönstren Domain Model, Active Record och det befintliga mönsterspråket Model - View - Controller. Detta kan appliceras i många olika sorters system..