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.

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

Zero knowledge protocols is a lesser known type of protocol that can be used for identification. These protocols are especially designed not to reveal any information during an identification process that can be misused later on, neither by the one who should be convinced of the identity of the user, nor by anyone else that is eavesdropping. Many of these protocols are also especially designed for implementation in smart cards. The more common type of card with a magnetic stripe has during the last few years become more susceptible to attacks since they are easily copied. Smart cards combined with a secure identification protocol has been predicted to be the solution to this problem.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.

Event marketing has during the last decade become a wide spread marketing method. This is because the marketing clutter has increased heavily during the past years and brands are looking for new ways to reach their target audience. The previously well accepted marketing measurement "satisfaction" has shown tendencies no longer to be sufficient for success in today's competitive marketplace. Therefore, the research has somewhat moved to the measurement "brand love" to explain differences in strategic consumer behavior. That is the background to why this report examines and answers the question if a brand through event marketing can enhance brand love.

An ethnographic study loosely informed by the theoretical framework of distributed cognition was carried out in order to describe how mariners have adopted the Automatic Identification System (AIS) in their work practice, or"made the technology their own". AIS is a transponder-based identification and communication system that allows ships to automatically identify and track each other. In addition to facilitating the identification and tracking of ships, objectives behind the introduction of AIS are to"simplify informational exchange", and"provide additional information to assist situation awareness". Participant observation and interviews were made at four different ships, as well as at two shore stations. A focus group was also held at a maritime conference.

In modern industrial robots the components in the transmission contain nonlinearities. These nonlinearities need to be to estimated either for better control or to use the parameters for diagnosis of the system. There is a lot of work done within system identification and mainly within the field of iterative parameter estimation.This thesis considers recursive grey-box identification for a nonlinear model of the transmission in an industrial robot. The nonlinearities that are identified are friction, spring stiffnes, hysteresis and backlash. These nonlinearities are a part of the models that are presented in this thesis.

The aim of this essay is to examine how future upper secondary school teachers within social science comprehends their future proffessional role. The aim is also to see whether the education is of importance to their suspension for their future professional role. Focus will especially be on the teachers civil servant role, where the aim is to see how their identification suspends to the governmental expectations on their future civil servant misson. The essay is based on a qualitative method, which is focused conversational interviews.The result indicates that future upper secondary school teachers within social science, who are about to finish their education, have a somewhat deeper sense of identification with the teachers civil servant mission compared to those in the beginning of their education. The result also indicates that the future upper secondary school teachers identification are in line with the governmental expectations on their civil servant mission.

Warehouses are a key aspect of modern supply chains and play a vital role in the success or failure of businesses today. Figures from the USA indicate that the capital- and operating costs of warehouses represent about 22 % of a company?s logistics costs while figures from Europe indicate 25 % (Baker & Canessa, 2009). Because warehousing is such an important function within a company, the authors chose to focus on this in their thesis. The purpose of this thesis has been to examine the significance of a Warehouse Management System (WMS) and item identification with attention to logistic efficiency.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

The study was conducted in Jönköping County Chamber of fibrillation and is about change and improvement of process modeling technology. The process for treating patients with fibrillation is in the need to evolve and improve. In order to develop the care they needed a current state description which usually is made with the traditional process modeling tool.Many scientists and health professionals is in the opinion that this technology gives a too rigid image to describe the care processes. It also does not sufficiently take into account the human aspects. This reasoning suggests that the process modeling technology in healthcare is in the need to develop multiple perspectives.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

Metaphors and their use as a rethorical vehicle are examined. Two texts, one in Chinese and one in Swedish, are compared and analyzed to determine the extent to which the associations they create successfully capture the author's intent. Seecondarily, a shift from the assumptions that rhetorical analyses often assume (read: antiquity and Aristotles) to a more abstract internal human platform is suggested. Neurological and cognitive research is cited in support of this shift.The essay examines the question: How can metaphoric contribute to conveying the communicator's intention? By comparing metaphorics used by an historical Chinese rhetor with those used by a contemporary Swedish rhetor.

This degree project was conducted in collaboration with Gremo AB located in Ätran.The aim of the project was to develop a solution to secure quality and to help assemblingthe locknut holding the vertical hinge on the harvesters and foresters from Gremo.At this time the nut is assembled manually by the aid of an overhead crane. The nut istightened differently from time to time, and there was no specified torque to which it istightened. Another present problem was the locking washer which sometimes getsdamaged during assembly, when this happens the procedure has to be started over fromthe beginning. The current assembly procedure is very time consuming and lengthy forthe employees.Our task was to design a machine that could tighten the nut to a specified torque with amargin of error of ± 3%. The assembly procedure will be held simple and the timerequired at a minimum.The project started by developing several principle solutions, the one solution that bestmatched our specifications were developed to a primary solution.Today we have started manufacturing and assembling our prototype.

The purpose of this essay is to examine at how to portray characters in the stories and narratives which depicts one of these children's books and if they really have something to ethnicity and its identification to be done.The Research questions is: What are the different identification markers given, to the reading child in the books, which might indicate that the story depicts people of different ethnicities? How are the characters portrayed in the story and which role is assigned to the main character? What story is portrayed and is it relevant to an identifier can occur?The conclusions of the five children's books shows that it is important with identifications markers, to show that there are different ethnicities. For example the analysis revealed the specific features of the illustrations and how the books portrayes someone with a different ethnicity and cultural background as something exotic.In the texts, the analysis showed how it occurred ethnic differences, by explicitly demonstrating differences between the characters. It was found that the characters were produced mostly as good, happy, curious, suspicious and unsympathetic. Common to all the main characters was that they had been placed, in one for them unusual context and that they were trying to assimilate to the new situations.Depictions consisted of realism and fiction.