Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

This report is prepared in cooperation with Södra, Norra Halland SBO. The survey gives the members an opportunity to influence the services and also gives the staff at Södra a hint of the member?s demands.Södra is the largest co-operative forest company in Sweden with over 50 000 members and is divided into 31 areas. Norra Halland SBO is one of them.A questionnaire was sent to the members and 516 (or 53 %) of them answered. Of the respondents 68 % were between 60 and 69 years of age.

Today's labor market is characterized by flexibility. This applies to organizations, forms of employment and working time. Unregulated working time is such an adaptation and the main subject of this essay. The purpose of this study was to investigate the conditions that underpin unregulated working time, in relation to the Swedish legislation and to EU legislation. The intention has been to investigate the work environment impacts of unregulated working time, and what differences there are from a gender perspective.The conclusion is that workers who enter into agreements for unregulated working time have significantly different terms from traditional workers.

The purpose of this Masters thesis is to investigate what attributes were used in story-time activities, why attributes were used in story-time activities and what functions they have. The study is based on qualitative methods in the form of a literature studies, observations and interviews. The interviews were undertaken with two storytellers from the same public library. The story-time activities were adapted for children from three to six years of age. The study suggested that there was a connection between story-time activities and a social and cultural perspective.

This case study is performed within the production of Sherwin-Williams, Bellö. The purpose is to increase the understanding how a value stream can function more efficient, from a lead time perspective. With the analytical model that is build up on known theories, the purpose have been fulfilled. Mapping of value and non value time for four products thru their respectively process reveals wastes, which is, waiting, transport and movement, incorrect processing and set-up time that in it self create transport and movement. Thru identified wastes that causes loss in lead time suggestions of improvement has been proposed.

Energy efficiency is important both to reduce costs and to reduce greenhouse gas in the atmosphere. In Sweden 40 percent of the energy consumption is related to the buildings sector. Hospitals are complex buildings with different activities in the same building, which requires flexible technical systems for ventilation, heating and lightning. A quarter of the total energy consumption in Swedish hospitals is related to user activities in the hospitals. Therefore it is not only important to work with operational optimization but also to change user activities, to reduce energy consumption.The objective of this thesis was to examine the user-related energy efficiency work at two care units, at the central hospital in Sundsvall within Västernorrlands County.

This report aims to suggest recommendations that will increase the efficien¬cy in theconstruction process of a construction project. Through interviews, studies of budgetcalculations and examples given by the project management at the construction sightsan understanding of some complications have been gained. These complications havebeen tracked back in an attempt to find the source of the problem, and at the end ofthe report some suggestions have been presented with the pur-pose of preventingthese complications. Through the interviews it is suggested that many complications re-late to lack ofcommunication and motivation due to poor planning be-fore and during theconstruction process, a suggestion that is supported by the study of the budgetcalculations. The examples from the project management also points out someshortages in planning, but also coordi-nation related complications due to lack ofcommunication. To prevent these problems the recommendations suggested at the end of thisreport aims to improve the planning process through a properly fulfilledwalkthrough-planning of all of the construction activi¬ties during the time needed todo so. It is also suggested that the company uses experience from previous projects inorder to reduce costs, and that the qualifications of the employees is being appliedwhere it is needed.

The purpose of this study was to investigate registered nurses experiences about the current model for triage at the emergency department at Uppsala University Hospital. The study is descriptive with qualitative approach. The data collection was made in the form of semi structured interviews. The interviews took place at the emergency department. The sample consisted of eight registered nurses with varying work experience of emergency care.

The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more efficient locations, the total transportation time will be reduced by 55 %.

Problem: The Swedish wage-setting has changed since the time for the breakthrough of the industrialism until today. Before that, wages often consisted of perquisites or goods that could be exchanged against other goods. Rural people were often self-sufficient. In some cases the farmer owned the land, in other cases they where tenants. At the time for the breakthrough of industrialism the demand for similar labour were increased.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

The margin in crop production is more and more less and it forces the producer to check out how to reduce the cost of establishment of new crop. One way to reduce the cost in establishment is to begin with plough less farming. It saves money and time compares to conventional soil preparation with plough and harrow. Not all soil types are god for plough less farming and should be continued with ploughing (mainly light soil), but other soil types working very well with plough free farming. If you want to success with plough less farming you have to think in new lanes. One of the things you have to think about is to not grow too much cereal after cereal. Low stubble is important when you harvest the crop and also to spread and chop the straw well. I have in this work interviewed some farmers and farm advisers in Östergötland to see which thoughts they have about plough less farming.

This study examines assessment and how the teaching staff at one school reason around equivalent assessment. More specifically, it aims at studying what obstacles and possibilities the teachers identify to achieve this. Furthermore, the study wishes to gain insight about the current state of the equivalent assessment within the examined teaching staff. The study is based on five semi-structured interviews as well as previous research on the subject matter. To deepen the understanding and highlight case problems that surround assessment, the participating teachers also assess an authentic essay.

For nearly twenty years people have been talking about Product models, but given that the building industry is so conservative, it is hard to implement new working methods. Product models are these days known as Building Information Modeling, BIM. People often say they work with BIM but they often forget the most important part, the information. A 3D model should be linked with characteristics and information. Information that can be invaluable for the facility manager.We have a vision that in the best of worlds the facility manager would be able to "walk" into the model and see what kind of installations are inside the wall or in the roof.

Several public libraries are displaying media, such as literature, on the websites of their own. The purpose of this Master?s thesis is to make a survey of the display phenomenon at Swedish public libraries. Therefore the authors of this essay seek to understand why media is being displayed on the websites of public libraries, how it is being displayed and what kind of consequences the displaying will provide according to the respondents. The theoretical framework is based on different theories where marketing and availability defines the equal summary.