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..

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

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.

Atopic dermatitis (AD) is a complex, often lifelong allergic disease affecting around 10 % of both dogs and humans. The hallmark symptom is severe pruritus, causing a lowered quality of life. Mast cells (MCs) are known to play an important part of the immunopathogenesis, promoting a faulty T helper cell type 2 (Th-2) response which follows by a production of specific immunoglobulin E (IgE) antibodies towards environmental allergens (Ag). To further investigate the role of MCs and its mediators in the progression of AD, a low-calcemic vitamin D3 analog (MC903) was used to induce AD-like symptoms locally on the ears of two different knock-out (KO) mouse strains. The first strain was Wsh-/- mice deficient in MCs.

The purpose of this bachelor thesis is to do a comparativecase study between a public library in Sweden and one in England. Our aim is to examine what factors affect alibrarian in charge of purchasing fiction for adults and to what degree. We have used two methods of study, specifically semi-constructed interviews with two librarians and text analysis of policies in place at each library respectively. Our research questions share the above mentioned context and should therefore be read with that backdrop:-How is selection and purchase covered in the policies?-What selection criteria are used by the respondents?-What differences are there regarding the decision making? -How can the viewpoints be explained?Our analytical framework was based on three arguments namely market demand, quality and social inclusion when examining our material.

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

Denna uppsats behandlar de relativa prisökningar som skett för snusprodukter i Sverige och vill undersöka om dessa har lett till minskad efterfrågan som nationalekonomisk teori föreslår. Utifrån teori och tidigare forskning har en efterfrågemodell konstruerats för att möjliggöra en statistik undersökning.Variablerna som ingår i modellen är inhämtade från Statistiska centralbyråns prisenhet och Swedish Match AB och inkluderar prisuppgifter för varor, försäljningsstatistik och disponibel inkomst under tidsperioden 1999-2009.Resultaten från regressionsanalyser för tidsseriedata visar på att de ökade priserna har haft en negativ inverkan på efterfrågan på snus under den gällande tidsperioden, men att denna effekt varit förhållandevis liten..

As organizations are generating more business intelligence in their systems, more employees need access those systems. As a result some sort of permission management needs to be implemented to ensure the information remain safe. Access Control Matrix (ACM) is one way of managing permissions and is widely used among organizations. The issues that comes with ACM is that the matrix itself gets difficult to manage and overview as its complexity increases with the number of permissions. The study utilizes Action Design Research to develop a tool for visualizing permissions.

The competitiveness and profitability of swedish farm enterprises is frequently discussed in agricultural media. Increased exposure to the surrounding world with greater competitive pressure and considerable price fluctuations in the agricultural markets demand new ways of acting to secure the agricultural sector?s long-term survival and profitability. Structural change and/or diversification leads to increased numbers of stake-holders around the farm enterprise and thereby also the expectations of the farmers ability to lead and coordinate resources. Lean is the name of a management model developed by Toyota, influenced by the lack of resources in Japan during the post WWII period.

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.

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 this report a system for Rapid Control Prototyping, RCP, is evaluated through animplementation of the motor control methods Field Oriented Control, FOC, and Space VectorPulse Width Modulation, SVPWM. The evaluation emphasizes on time-consumption andresource utilization on the used hardware and on usability for of software.A new mechatronic laboratory is under development at ABB Corporate Research in Västerås. Itwill be used for both mechanical and motion control design using existing and new hardware.The control structure in a traditional robot system will be interfaced to a rapid prototypingsystem which should allow easy changes to algorithms at different levels in the system.The system designated for this project comes from National Instruments and constitutesLabVIEW Real-time and FPGA module as the software tools. The hardware is a NI Single-Board RIO (Reconfigurable Input Output), sbRIO, development board including a Field-Programmable Gate Array, FPGA, from Xilinx and a microprocessor from FreescaleSemiconductor. Graphical programming is performed in the LabVIEW environment, andthrough Xilinx tools the LabVIEW FPGA code is compiled to VHDL code.A pre-study was carried out to clarify the concept of RCP and investigate different systems forRCP and their traits.

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.