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 goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible. The stationary resistance bridge had been examined through various kinds of measurements to be able to see how stable the system is and how to obtain a measure value as optimized as possible.

The essay?s purpose is to illustrate the topic of parental leave and the distribution of the domestic work in the households. Furthermore this essay aims to investigate the following questions:§ Which factors will be of importance while considering how to divide the parental leave?§ How do families with small children distribute the domestic work?§ What are the opinions regarding equal allocation of parental leave quotas in families with small children?We have used a quantitative method to gather our empirical data. Surveys were handed out to parents visiting six ?Öppna förskolan? in Örebro.

Syftet med arbetet är att identifiera och lyfta fram ett antal riktlinjer för den visuella designen av animerad bild som används i utbildningssammanhang. Vi ämnar också att identifiera vilka stilelement inom animerad undervisningsfilm som står sig över tid och olika medium. Att belysa de nya kvaliteter och möjligheter som framkommer i och med det digitala mediet. Vi kommer också att titta på hur målgrupp och mottagarkontext påverkar formens uttryck och innehåll.Vi har med en gemensam analysmodell gjort en kvalitativ analys av tre tidstypiska animerade undervisningsfilmer, Camouflage (1943), Den Vidunderliga Världshistorien (1993) och Gutten og Torsken (2007) som alla använder sig av humor som en förstärkning av lärandet.Genom analysen har vi kunnat identifiera stilelement så som användandet av stereotyper och metaforer, konstaterat hur innehåll och uttryck till stor del påverkats av målgrupp och mottagarkontext men även av gällande distribution och tekniska möjligheter..

Chapter 1 defines the aim of the project and gives a general orientation about ground heat extractors. In chapter 2 physical processes that could be expected to be involved in the heat transport around a ground heat exchanger are discussed. It is shown from a literature study what amount of moisture transport due to thermal gradients there could be expected in a ground heat exchanger. The conclusion is drawn that the moisture gradient (Sr) is of same magnitude as the driving temperature gradient (°C). At the expected amount of increased moisture around the pipes the moisture transport could be considered to have a little effect on the brine temperature.

This paper aims to describe the geographical changes of Swedish international aid politics since 2007, which was the year the new aid reform of decreasing collaborating countries, came up. To decrease the number of aid receiving countries due to efficiency is not a new idea within Swedish aid politics, but Sweden received criticism from the (DAC) Development Assistance Committee, saying Sweden was active in too many countries, and the government established a policy to decrease the amount of countries given aid. Despite the government?s recent work, science has shown on a failed country focusing. This is followed up in the paper trough examination of statistics to measure the extent of the reduction.

It often occurs that the spirit regarding the future as a conservator is rather pessimistic. Howcome that there are so few employed conservators, when the need for conservation obviouslyis big? What kind of changes is needed for a better status regarding the conservation?This thesis concerns the development of the field of conservation in Sweden. What havehappened, what will happen and, particularly, what should happen? The information wasgathered from literature studies and interviews during the spring of 2010.

Convective snowbands is a weather phenomenon that is associated with heavy snowfall in a limited area. They are formed over ice-free parts of e.g. the Baltic Sea when there is a cold easterly airflow over relatively warm water. These convective snowbands can cause large amounts of snow along the Swedish east coast, often causing traffic hazards. Sometimes they can even paralyze an entire community.  In this study, convective snowbands that have formed over the Baltic Sea during the period 1980-2009 are examined, in order to find out how often they occur, what place they are most common and in what month they usually appear.

The smelting process at Sapa Profiler AB in Sjunnen generates large quantities of waste heat which is absorbed by the cooling water when the aluminum is cooled down. This paper is the result of a Master?s Degree Project aiming to present the conditions for recycling the waste heat. The cooling water absorbs the heat from the aluminum at an average rate of 600 kW and the paper shows that it can be used to replace electrical power consumption for heating the production plant?s facilities.

The purpose of this Master?s thesis is to examine how the gender system is described in chick lit. The analysis is based upon seven chick lit novels. The primary theoretical point of departure is Yvonne Hirdman?s theory about the gender system, the hierarchical order and the separation of the sexes.

13 individuals from the Viking Age trading place in Fröjel, Gotland, were examined for this thesis. The aim was to gain a deeper knowledge about the individuals, and the main focus was to study their health. Three men, eight women and two children were examined. The age of the two children was estimated to around birth, and was no longer relevant for this thesis. The age distribution showed that two individuals were young (10-24 years), seven individuals were adults (18-44 years) and two individuals were middle-aged or older (35-79 years).

Denna undersökning behandlar vilka faktorer som påverkar multinationella tillverkande företag när de väljer att placera kontrollen över sin internationella fysiska distribution (IPD) hos moderbolaget eller det utländska dotterbolaget.Undersökningen är genomförd hos sju elektroniktillverkande företag i Stockholmsområdet. Datainsamlingen har främst skett genom kvalitativa intervjuer med utvalda personer anställda på företagen, samt via elektroniska källor som tillhandahölls av företagen.Undersökningen syftar till att analysera faktorer som påverkar multinationella företag när de väljer placering av kontrollen över den internationella fysiska distributionen.Analysen visar på att de faktorer som i störst utsträckning påverkar multinationella företag vid detta beslut är deras egen omsättning samt erfarenhet av att vara ett multinationellt företag.Slutsatsen för denna undersökning blir följaktligen att ett multinationellt företag väljer placering av kontrollen beroende på vilken fas företaget befinner sig i. Dessa faser identifieras i denna undersökning som Traditionell centralisering, Effektiv decentralisering och Hållbar centralisering..

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

This report describes honey, its origin, properties and effects on human health. Honey has been used for a long time in most civilizations and apiculture is an important activity sector in many parts of the world. The trend is an increase in honey production but a decrease in the number of beekeepers in Sweden. Honeybees live in a highly developed society with a strong hierarchy and a well organized distribution of the tasks. They visit a broad spectrum of plants and collect nectar to store it as honey.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between – generally speaking – Northern and Southern Europe. This incites the activity of parallel traders in the first place, who act as arbitrageurs.