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 knowledge development regarding in-store marketing has shown that influencing a consumer in a store setting is a powerful tool to change the consumer?s buying patterns. However, the store as a marketing channel lacks, in many ways, conducted academic research and according to marketing theory investments into in-store marketing tend to be taken without advanced marketing consideration. As a consequence, we have chosen to generate new insights into the field of in-store marketing by studying in-store demonstrations both from a behavioral and a mental dimension. Furthermore, we have also chosen to study how different consumers with different degree of loyalty and buying patterns are influenced by an in-store demonstration.This study aimed to obtain a better understanding of in-store demonstrations through breaking down the demonstration into its core elements and from these elements construct different types of demonstrations.

The works of an employee within an authority involves many laws and rules that have to be followed at the same time every case is unique and the resources are limited. This study wants to illustrate how national environmental goals are applied by länsstyrelserna in Sweden. How does the implementation of the environmental goals works by länsstyrelserna in Blekinge, Skåne and Örebro län? Which problems creates obstacles in the implementation of the environmental goals according to länsstyrelserna? What differs between länsstyrelserna in the implementation? Mainly it is the complexity of problems that will be illustrated here, which may result in different implementation sof the environmental goals by länsstyrelserna or that the environmentalgoals do not applys like intended. In this study sixteen national environmentalgoal are examined; ?fresh air?.

For better understanding of how users interact with the video on demand service Netflix a study was conducted in 10 Swedish households. This study is based on the well-established heuristic evaluation method of Jacob Nielsen, which we modified slightly by letting the users to act as ?evaluation experts? and informing them about the heuristic rules of thumb during the evaluation process. The purpose of this study was to identify usability problems when people interact with Netflix? interface.

This is a qualitative study where the purpose was to investigate what professionals experience to be the reason for an individual to become addicted to gambling and continues to gamble even though it leads to negative consequences. The purpose was also to investigate what the professionals experienced was of importance for an individual to recover from a gambling addiction. The study was based on qualitative semi-structured interviews with knowledgeable individuals in the field. The main findings of the study were that the motivation for individuals with a gambling problem to continue gamble was that they saw gambling as the solution to their problems by winning back lost money. It was common that gambling was an escape from anxiety, guilt, shame, and other gambling-related problems such as financial liabilities.

The aim of this study is to analyze how problems are represented within SOU 2008:27. Further more, the aim is to analyze how the new subject plan for history can bee seen as a product of this document. The method used, and the theoretical frame of the study, is based on Carol Lee Bacchi?s ?what´s the problem represented to be?? approach, which basic principle is that policies are filled with representations of problems and that these representations need to be examined. These problem representations are then themselves subject for scrutiny, the second step being an analysis of the texts presumptions and assumptions concerning view of man and perception of knowledge. The results show, among other things, that a problem representations can be found in the SOU; the school system is too vague and unclear.

Constipation is a common problem for people with dementia and it may result in discomfort, suffering and lower quality of life. Nurses in municipal nursing homes have difficult to observe and prevent these problems because they do not participate in the daily caring work. The aim of this study was to illustrate the nurse assistants? reflections about the care they gave people with dementia and constipation. Main questions vas how they became aware of such problems and what they did when someone had problem with constipation.

Constipation is a common problem for people with dementia and it may result in discomfort, suffering and lower quality of life. Nurses in municipal nursing homes have difficult to observe and prevent these problems because they do not participate in the daily caring work. The aim of this study was to illustrate the nurse assistants? reflections about the care they gave people with dementia and constipation. Main questions vas how they became aware of such problems and what they did when someone had problem with constipation.

A school should be a safe place for all students. The existence of discrimination, harassment and offensive behavior should according to Swedish school law not exist in the school environment. Since the year 2006, when a law on equal treatment was passed, all the schools in Sweden must have a treatment plan that is revised annually to prevent discrimination, harassment and abusive treatment.In this master thesis, I will examine the equal treatment plan between four different elementary schools in Nynäshamn.The purpose of this paper is to examine how the equal treatment plan exposes the bullying and the types of problems and solutions addressed in the elementary schools equal treatment plans. Based on the purpose, I have formulated two questions:How do the elementary schools in Nynäshamn municipality describe bullying in the equal treatment plan?What kinds of problems and solutions are addressed in the equal treatment plan evaluations?This thesis is based on text analysis and content analysis on the schools equal treatment plans.The study is based on the theories from a norm critical perspective.The conclusion of the study is that all four schools treatment plan see abusive behavior as something serious and preventive.

AbstractEvidence based research has shown that organized parent support programmes have a goodeffect in strengthening the role of the parent and preventing problems during growth. Thisin turn has a great significance for Public Health.Komet is one of the evidence based programmes used in Sweden, based on Americanprogrammes and adapted to Swedish conditions.This qualitative study consists of interviews with six children between six and nine yearswith behaviour problems, whose parents have taken part in the Komet programme.With Grounded Theory as research approach the children?s experiences of the programmeand relations within the family have been looked into and analysed.The result of this study suggests that a space for growth of their own is a common need ofthe children, and that this can be achieved by giving them the opportunity to function in afamily environment where they are seen and understood.The Komet programme contributed to this by giving the family tools to strengthen relationswithin the family, create calm and make the children more visible.The self image of the children in this study had improved which gave them more room togrow in a strengthened family situation. This in turn improved conditions for good feelings,and sense of well being, of importance for child development and health..

Castration of dogs holds many reasons and opinions, therefore methods, traditions and rea-sons vary. The approaches have during time changed from mostly surgical castrations to also including hormonal treatments. Castration is used to control the dog's reproductive abilities, for medical reasons and to possibly rectify problems of behavioral nature. How common a particular method of castration is in a country is highly dependent on the country's traditions. In Sweden it is most common with castration for medical reasons, such as possible elimina-tion of diseases, for example, benign colorectal tumors.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

SammanfattningSyfte och frågeställningarSyftet med studien är att analysera hur elever i årskurs nio upplever sin egen mentala hälsa och ohälsa med utgångspunkt i ett specifikt lektionstillfälle i mental hälsa. Studien ger en bild av vilka faktorer som påverkar elevers mentala hälsa i positiv och negativ riktning. I förlängningen bidrar studien sålunda med att ge blivande och färdigutbildade lärare kunskap om vad elever idag upplever påverkar deras mentala hälsa. Vilka faktorer påverkar elevers mentala hälsa positivt?Vilka faktorer påverkar elevers mentala hälsa negativt? MetodStudien vilar dels på en kvalitativ forskningsmetod bestående av fyra djupintervjuer med semistrukturerad form och en kvantitativ analysform bestående av 36 elevers svar på vad som får dem att må bra och vad som får dem att må dåligt. Metoden är således triangulerad för att innehållsligt skapa både en bredd och ett djup.

AbstractThe aim of this study was to examine to what extent documentation of pain assessment with Visual Analogue Scale (VAS) on patients with pain problems was carried out. The study also explored how the documentation followed the existing guidelines of pain. The material was analyzed with descriptive statistics and a qualitative content analysis. The results shows that 43,24 % of total 37 analyzed patient records contained documentation of pain with VAS on the day of hospitalization. All studied journals contained documentation of pain.

Syftet med studien var att undersöka och beskriva attityder till psykisk ohälsa hos psykiatripersonal, samt att undersöka skillnader i attityd inom bakgrundsfaktorerna kön, ålder och utbildningsnivå. Studien har tagit del utav forskningsprojektet Psykisk ohälsa. En deskriptiv och komparativ design med kvantitativ ansats användes. Data insamlades från 216 returnerade enkäter från vårdpersonal inom psykiatrin. Frågeformuläret Nya CAMI-S med 29 påståenden användes.