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 objective of this thesis is to make a training material for KSU, which shows how radiation affects the different electronic components in a radiological environment.All electronic systems in the presence of high ionizing radiation can experience difficulties and be destroyed.This influence may compromise the control system and thus the safety of a nuclear reactor plant.To achieve this objective requires a description of electronic components and sensors, to better understand its function.This thesis will also show the possible solutions available that the author found interesting.Organizations such as NASA, CERN and ESA have worked to develop electronic components immune to radiation. Those organizations have also developed a test protocol that guarantees to a certain extent the security of electronic components in a radiological environment.Since we know how the material reacts with the radiation, it could develop a material that can be resistant to radiation or like CMOS technology has proposed, to reduce the component to avoid the storage of charge in the oxide.Another solution can be the GRAPHENE. Its features will revolutionize the electronics and provide answer to the radiation problems, Graphene will replace Silicium and the electronic components will only have a few nanometers dimensions so the oxide area also reduces, and in this way avoid the known problem of storage of charge..

This is a qualitative study based on eight interviews, four of which have been probation inspectors and three have been external controllers, or controllers as they say, and one have been an email interview with the headquarters of the correctional treatment. The interviews have been made on probation service offices in southern Sweden.The purpose of this study is to investigate how the professionals in Probation service see their work with intensive supervision with electronic monitoring. We are interested in their work from mainly three aspects, how they look at their control, how they see the intensive supervision with electronic monitoring as collective punishment and how they work with the client's family.In our results it emerges through interviews that probation staff in general find it difficult to work with the Children Convention (CRC) and the law when it comes to intensive supervision with electronic monitoring. They mostly do not believe that intensive supervision with electronic monitoring is a collective punishment for the adults but when it comes to children it becomes a longer discussion with different arguments and thoughts.Our results have found that in comparison to prison, most people seem to find that intensive supervision with electronic monitoring is a decent punishment. Most of the professionals are aware, and think it's important to recognize, that they are in a position of power in relation to the client.In the analysis, we establish an outcome from the interviews into our theories and trying to find a connection between them..

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

The aim of this master's thesis is to describe the management of free Internet resources in three Swedish research libraries. With the starting point in the increased quantity and importance of these resources, together with reflections on the change of the concept of collection, the thesis shows how and to what extent these freely accessible Internet resources are being integrated in the day-to-day work with collection development. It also elucidates the problems with the free Internet resources from the research libraries points of view. The study is based upon analyses of collection management literature and qualitative interviews with librarians at the chosen libraries. The thesis shows that the research libraries still have not come very far in their work of integrating the free Internet resources in their collections.

This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document.

The aim of this two years master´s thesis is to examine discourses about electronic books in relation to libraries that occur in the Swedish library journal Biblioteksbladet by using critical discourse analysis (CDA). The thesis also aims to discuss changes in the discourse practice, and discuss the relationship between discourse practice and social practice in the field of library and information science (LIS). A main point of CDA is that language is a form of social practice that helps shape social reality. Furthermore the concept of ideology, as understood with-in CDA, brings understanding to the way discursive events help reproduce and transform social relations of pow-er. The text samples span from 2005 up to and including 2011 and were examined by using Norman Fairclough´s three-dimensional conception of discourse, which allows for interpretation of text on a linguistic, discursive and social level.The result of the analysis showed that there are several different discourses about electronic books and li-braries, none of which can be said to be particularly representative.

The purpose of this study is to analyze the phenomenon of ?electronic bullying?, and furthermore to describe how this phenomenon is perceived by teenage girls with language disorders in combination with autism spectra. The conclusions and result from this study is derived from six in-depth interviews, thereof four being with girls with autism spectra diagnosis and all but one diagnosed with language disorder in addition (referred to as main respondents). The two reminding girls neither had language disorder nor autism spectra (referred to as comparing respondents). They were added to the study for the purpose of comparing their experiences and descriptions of those with language disorder and/or autism spectra diagnosis. For interpretation and analysis of study result, I have applied the method of phenomenology.                              The study?s main respondents had own experiences in the area of electronic bullying, albeit their level of knowledge of the subject were very limited and they had problems to interpret information given.

The aim of this Master?s thesis is to study the relations between internal information and the principal business objectives in a knowledge organization. The questions are: how does the organization behave to its internal information resources, how is the information management related to the principal objectives and strategies, what information policy does the organization develop, and how is the management experienced by the employees. The purpose was to study the supply and management of information designed for internal use and the study was carried out with qualitative, semi-structured interviews to get a picture of the internal information management. The informants were mostly key persons with deep knowledge of internal information.

The consumer society exploits the earth?s resources more than the earth itself has capability to produce. This over-consumption causes a mass production of products, which mean that more greenhouse gases are being emitted to the atmosphere. This is one of the reasons why the earth?s temperature is rising, where the result of it is worldwide disasters.

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

The aim of this master thesis is to study electronic publishing, and our main purpose is to examine different strategies of publishing such as: markup languages and page description formats. We examine in what context these strategies are used for publishing, when it comes to scholarly documents produced by Swedish universities and university colleges during the spring of 2002. We apply a sociological perspective as the theoretical framework for to identify the main purposes for scientists to publish their work. We also discuss properties belonging to the different formats: XML, HTML, PDF and PostScript. By doing a content based survey of the websites at Borås University College and at Gothenburg University, we have found that the most common form of electronic publishing, regarding scholarly documents, are lists with bibliographical information on publications and presentations of current research.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).

Institutional repositories are now being created to manage, preserve, and maintain the digital assets and intellectual output of a university. The incentives to change the process of scholarly communication have also begun serving as a strong motivator. There are problems to consider and questions to be solved when dealing with electronic publishing and the implementation of institutional repositories. At present time no summary exists regarding the activities of scholarly electronic publishing at Swedish universities and university colleges.This Master's thesis aims to describe the current situation regarding electronic publishing and the development of institutional repositories at Swedish universities and university colleges. To investigate the situation, a questionnaire was sent out to 38 academic libraries since they are normally responsible for the electronic publishing within institutions of higher education.

The purpose of this master?s thesis is to study an electronic reference service from a user perspective. By qualitative interviews with eight students the thesis examines their information behaviour, why and when they use the service, the user?s experiences of the service and the communication with the librarian. The users have all used the Swedish electronic reference service Fråga biblioteket ? Forskningsbibliotek.