States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

The market for heavy duty engines is constantly requiring engines that should be more andmore powerful, while still maintaining low fuel consumption. As a result of increasing enginepower, the engine and coolant temperature increases as well due to insufficient coolingperformance (because of design issues, cost etc.).Also, emission legislations, both current and future, require more and more measures to betaken by engine manufacturers. One way of meeting the legislations is the use of cooled EGR(Exhaust Gas Recirculation), which also lead to increased coolant temperatures.Both these factors also naturally lead to increased engine oil temperatures, the consequencesof which are not thoroughly investigated.This thesis project aims to investigate effects of high temperatures on engine oil degradation,with focus on the greatest degradation process: oxidation. To do this several engine runs havebeen performed on a 310 hp engine with EGR to see what happens to the engine oil in a realengine when exposed to high temperatures. During the tests oil samples have been taken andanalysed for important parameters.As a complement to these engine tests some laboratory oxidation testing have also beenperformed, to be able to compare engine test data with laboratory tests.One goal of the project was to try to formulate an empirical oxidation model, which would beable to predict oil oxidation levels in an engine, given any running parameters.

The purpose of this study is to contribute to a better understanding of how visions could be applied in subsidiaries and similar sub organisations of global enterprises. With increasing globalisation it becomes more difficult to work in accordance to same standards and towards a common and unifying interest. The study has a qualitative and deductive approach and is based on interviews with three global subsidiaries with some hundred people employed each.Conclusions are that the subsidiaries visions have to be based on a guiding philosophy issued by their mother entities and it is the responsibility of the sub organisation to develop a tangible image with a local vision, mission and strategy with targets requiring feedback. Sustainable strategies cannot be issued without a vision describing where the organisation want be in the future. Otherwise they will not come very far until they have to make a restart with a new strategy and they will never be a market leader..

The consumption levels in Sweden, Denmark, Finland and Norway have been rising fo r the last decade. Even after the financial crisis of 2008, consumption levels continued their upward trend, regardless of the recession. The explanation seems to be, at least partly, that households tends to increase their debt ratio in order to continue the same standard of living as before in terms of consumption. It is clear, based of our results, that there is a connection between increased consumption and debt ratio for households. And the consequences of allowing loans to finance a sustained or increasing consumption may ultimately be difficult to manage.

Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.

The ability of dairy cows to survive and the economic importance of this have been in-creasing in dairy cattle breeding lately. Increased longevity contribute to an increased pro-portion of cows that produce milk in more productive lactations and reduces the replace-ment costs together with a good health and fertility. Unfortunately it is often argued that longevity has been decreasing due to a strong selection for production traits in dairy cattle.The aims of this study were to find correlations between different longevity evaluations and between different estimates on longevity and other traits in the Nordic Total Merit (NTM) breeding value. The aim was also to compare different traits for cows of two differ-ent longevity groups.The data were Predicted Breeding Values (PBV) from Nordic HOL and SR bulls and records from Holstein (HOL) and Swedish Red (SR) cows estimated by the Swedish Dairy Association.The three Swedish longevity indexes were very highly correlated (>0.89) and the corre-lations between the Swedish official longevity index and the five Nordic Cattle Genetic Evaluation (NAV) longevity indexes varied between 0.73-0.83.In the sire evaluation part, the traits most negatively correlated with longevity for HOL were dairyness, protein and fat index. In SR, milk, protein, and fat index only had slightly positive correlations with longevity.

The aim of this essay is to examine fan culture?s role in Swedish public libraries. I have interviewed, via email, six librarians who encounter and use fan culture in their daily work. The theoretical elements of my essay are based on a modified set of theories by Dorte Skot-Hansen that identifies six ideal types of cultural political rationalities. My study reveals that fan culture is used in Swedish libraries as a tool in increasing user participation in library activities.

The concept of IT has developed into ICT (Information- and Communication Technology) over the years. ICT has an increasing impact in society and the Swedish curriculum (Lpo 94) highlights the importance of school to convey lasting knowledge that constitutes the general frame of reference that everyone in society is in need of. The purpose of this study was to find out how teachers perceive and use ICT in secondary school and discover the teachers? vision concerning ICT.The used approach for the study is a qualitative research with a basis of interviews. Four interviews are made with teachers from the early years of secondary school, at two different schools.

In this essay I describe the development of my prose work entitled Jorden a?r platt (Earth is flat). In the text we encounter a woman whose 40-year-old brother is diagnosed with lung cancer. The brother has been living a hectic life of drug addiction. The relationship between brother and sister is characterized by ironic distance, but also a lot of love.

An increasing number of applications are becoming more or less network based today.The traditional architecture for network based applications is client-server, but as usageof download services are going up, so is the Peer-to-Peer architecture. This report is acomparison between the Peer-to-Peer and client-server model, and can serve as a basiswhen a decision between them needs to be taken. In the report, the performancebetween the different architectures is compared in different contexts. Our basis is ageneral implementation of both architectures in a test that is derived from a previousreport. On top of this, the performance of the different architectures are measured,implemented in a gaming-context.

This thesis aims to examine the phenomenon of gambling and consequences that may result from having a gambling problem. The thesis also intends to investigate opportunities for support and a few explanatory- and treatment models. Games are taking on new shapes and access to gambling for money is on the rise. Studies on gambling have primarily been focusing on epidemiological factors rather than factors increasing or decreasing the risk of developing gambling-related problems. The empirical material is based on eight qualitative semi-structured interviews.

Title: Facebook ? a false utopia?Authors: Anton Furuland & Dominic ChennayaPrincipal research question: Is the political polarization increasing on and through Facebook?Theoretical frame: Identification theory, selective exposure theory, spiral of silenceMethod/Material: Semi-structured interviews which provided our materialMain Results: Our research has shown a tendency for increased political polarization on Facebook.Number of pages: 58Course: Media and communication studies CDepartment: Department of informaticsUniversity: Uppsala UniversityPeriod: HT 2014Tutor: Amelie HössjerKeywords: Political polarization, Facebook, political debate, selective exposure, identification.

The companies of today compete about the consumers? attention. In a society where the speed is increasing and the trends are constantly changing the marketing of today will soon be obsolete. This is something that is clearer in the fashion business where the consumers always are looking for news at lower costs. It?s no longer an economical question to be able to wear the latest fashion trends, the availability of cheap fashion clothes is constantly increasing.

Part 1 of 2  ? Lean philosophy ? five steps to get the workplace in order?Part one deals with the theory of what Lean and 5S are.Lean is a long-term approach that involves a quest to become the best on the market by increasing employee engagement, eliminate waste and focus on the right things.5S is a method of order in a system. Businesses around the world are using these 5S which stands for sort, straighten, shine, standardize and sustain. Part 2 of 2 ? Lean philosophy ? five steps to get the workplace in order?Part 2 deals with the practical about 5S and a short summery about the company Wibax AB where the degree thesis took place.Wibax has a a project which involves using 5S in practice and create order in the in preparation lab and in the control room.By finding a solution to this mess reduces the time that was previously spent on searching equipment. Instead of search, the workers can do the real work..

The fashion industry in Kenya is slowly growing. The middleclass is getting bigger and theinterest for fashion among these consumers is increasing. One major problem for the growthof the industry is the extensive second hand trade, which has given several problematicaffects. The textile production has almost disappeared, the western influences are evident andthe consumer?s price sensitivity is prominent.The aim of this thesis is, by conducting a field study; to qualitative examine how to develop astrong domestic fashion brand on the Kenyan market and to give a foundation for a brandingstrategy for people involved within fashion in Kenya.