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..

Sub Saharan Africa has during the last decade become the world?s fastest urbanizing region. This change is concentrated to a few metropolitan areas one of them being Dar es Salaam, the largest city of Tanzania. Since the 1960s Dar es Salaam has grown from being a relatively small coastal city of approximately 300 000 people to become a bustling urban centre of four million inhabitants. This development has had a major impact on the city structure, which in turn has affected people?s welfare and the surrounding environment. One such consequence is the detrimental loss of urban vegetation and open areas in the city.

Detta är en fallstudie med Axcent of Scandinavia som studieobjekt. Studien behandlar varumärket och imagen hos företagets klockförsäljning. Syftet med den här studien är att studera och analysera Axcent of Scandinavias tänkta image i jämförelse med konsumenternas upplevda image dels i Sverige och dels internationellt.Författarna har använt tillfällighetsurval som underlag för enkätundersökningarna. En intervju med Chief Operating Officer på Axcent of Scandinavia, Liisa Männistö, har genomförts. Detta för att beskriva den tänkta imagen.Resultaten från enkätundersökningarna och ?2 -testen visade harmoni beträffande den tänkta imagen och den upplevda imagen i Sverige.

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.

Milk fat is an important feature in many different milk products and other foodstuffs and it is often crucial for the dairy plants that the milk fat is stable for different manufacturing processes. Lipolysis is the enzymatic degradation of fat and is the one of the causes for an elevated amount of free fatty acids (FFA) in milk. Further, the change in fatty acid (FA) composition in milk can affect the stability of the product and also the manufacturing process. Both internal and external factors, at farm level or at the dairy plants can affect both FA composition and content of FFA. Milking frequency (MF=number of milkings per cow and day) and the composition of feed are two examples of factors generally performed at farm level. The objective of the present study was to evaluate how FA composition of milk and amount of FFA are influenced by two different ingredients supplemented to concentrate.

Fossil fuels are affecting our climate negatively and there is a limited amount of them in the world, which leads to the importance of finding alternative fuels. One alternative is biogas, which is produced though a digestion process of different organic materials in a biogasreactor. Organic substrate that comes from farms has the biggest potential to increase the production of biogas in Sweden. Primarily crops from farms, but also waste products like manure are of great importance.Today there is a calculated theoretical potential for biogasproduction of 14TWh per year, which is around ten times larger than Sweden?s production today.

In this thesis, it is investigated if it is possible to create a common factor of the work tasks done by an air traffic controller, which then can measure workload. This will lead to the development of a tool to measure workload at small airports. In the research project a questionnaire is created to measure the different tasks an air traffic controller has. The same questionnaire will also measure the number of environmental factors that exists around the air traffic controller. To measure the validity of the questionnaire, the authors are using NASA-TLX.

The objective of this thesis is to examine which form value-adding qualities specific for the Web take and to what extent they exist in a selection of electronic scholarly editions of literary works. The examination was concentrated on the qualities hypertextuality, interactivity and hypermediality. Besides extent and form, the research questions focused on whether or not the form of the editions correspond to theories and guidelines about how electronic scholarly editions should be designed to generate an added value from a scholarly point of view. The empirical approach was qualitative and the selection consisted of 31 editions. They were examined according to theories about the value-adding features of the qualities.

The aim of this Master's thesis is to compare the 6th and the 7th editions of the classification scheme of the Swedish classification system (SAB) to reveal which principles are used concerning the development of this system during the period 1985-1997. Guiding questions are: What kind of changes has been conducted? How do these changes relate to development of other general classification schemes and to theories concerning revision work? The results of the analysis show that possibilities to use synthesis have increased by an extension of use of geographic and chronological subdivisions. The classification scheme has also been easier to use by elimination of parallel subdivisions and regularization of the scheme. To maintain stability revision is performed on selected subclasses.

The agriculture is today in a development that leads to bigger and bigger units in the primary production. To be able to follow this development many companies chooses to cooperate in different ways. The most radical change is when farmers fuses with other farmers and merge into to a big collectively owned operation firm. The reason behind this idea is that the firms achieve the big companies advantages by being complement to each other. The purpose of this essay is to make an economic analysis of two crop production companies who works together in an operation firm.

The food prices in Finland and Sweden have been a subject for discussion for several years back in time. From the opponents against further European integration one have often heard that the EU and EMU entrance have made an negative impact on the food prices. This study show us that the impactof the entrances was extensive in the short run but rather finite and insignificant in the long run.Other important factors that describe why food prices fluctuate is also discussed. The mainconclusion is that other factors than the EU and EMU entrance should be seen as more likely whenit comes to the development of food prices. The essay is principally based on quantitative statistics of food prices, analysed in the light of economic theory..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Title: ?It´s so sensitive? - Persons in authority's arguments around those persons with disabilities chooses to become parents.Authors: Therese Andersson and Malene HelanderSupervisor: Magdalena DambergThe purpose with this paper is to describe and analyze how professionals act when people with disabilities chose to become parents. To achieve this purpose we have chosen to use a qualitative method with deliberation interviews. The interviews have been implemented with six different persons in authority who work in social welfare offices and as LSS - administrators.Ensured to our questions, (1) How does persons in authority do in the meeting with persons that has a disability and chooses to become parents? (2) Which possibilities respective difficulties see persons in authority within social service and LSS with parenthood where the parent has a disability? (3) What is done in order to facilitate the needs that are added when persons with disabilities chooses to become parents? we consider that they have been responded to.Through our empirical materials we can interpret and read out the replies that we searched for in connection with our survey.