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.

Under mer än 800 år har en bitter konflikt utkämpats mellan främst Irland och Storbritannien. De senaste 50 åren har denna konflikt primärt handlat om Nordirlands varande eller icke varande i unionen med Storbritannien. Den komplexa historien till trots kunde ett avtal tecknas mellan de inblandade parterna 1998. Denna uppsats fokuserar främst på USA som inbegrips i konflikten i början på 90-talet, först som 3: e part och senare som medlare. Frågan författarna ställer sig lyder: Hur såg USA: s agerande som tredje part i förhandlingarna ut, hur påverkade detta agerande desamma, och hur kan detta förklaras med hjälp av teorier kring medling och konfliktlösning? Uppsatsens slutsatser dras utifrån den fallstudie som genomförs med hjälp av medlings- och konfliktlösningsteoretiska ramverk.

The aim of this thesis is to investigate, and thereby highlight, the new role of special needs teachers in conducting educational development in the fields of linguistics and literacy. The thesis defines how educational development, as described by special needs teachers, can be conducted and what conditions they perceive for such development. Factors which, according to special needs teachers, promote or hinder the development are discussed.The study uses a qualitative method involving knowledge-creating dialogues, analyzed hermeneutically, with two special needs teachers. Results are then discussed in light of relevant research and sociocultural theory. The study indicates that special needs teachers? main tool, to support teachers, is diverse use of dialogue.

The aim of this paper is to spread some light over contract treatment from the perspective of the District Courts, Social Services and Probation Services, and understand the reason for local variation of the number of people sentenced to contractual treatment.Essential questions asked in this paper are; What advantages and disadvantages are known by the cooperating parties regarding contract treatment in comparison to prison? What parameters are considered when the cooperating parties decide upon contract treatment? What impact does the shared responsibility of cost have? What do the respondents think is the reason for the local variation?In order to answer the essential questions a qualitative and descriptive method has been used to highlight the main question of our study; What is the reason for the local variation in number of contract treatment sentences in Halmstad and Ystads district courts?The paper shows that the local variation between the Probation Services districts is dependent on the conditions to propose a contract treatment. In Halmstad it is not conditioned for the Probation Services to have a responsibility agreement with the Social Services to the same extent as for the Probation Services in Ystad..

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

    Abstract The aim of this paper is to highlight experiences gained by psychotherapists in their work with young adults.  Aspects looked at include: recurring themes, the process of diagnosing young adults, the therapeutic alliance, and the therapeutic techniques.  Six experienced psychodynamic therapists were interviewed, and a semi-structured interview method was used. The results show a high level of agreement between the therapists as to their experiences and conclusions of psychotherapy with young adults.Results presented in this paper suggest that there is a difference between psychodynamic therapy used with young adults, and the more traditional psychodynamic therapy.  The most important difference turned out to be the approach of the therapist toward the patient, where a more active and distinct approach by the therapist to the here-and-now situation was to be preferred. All six therapists came out strongly against the use of the DSM manual when diagnosing young adults. The importance of understanding young adults and their difficulties from a psychological development point of view was stressed, as well as the importance of taking the approach that the years of young adulthood bring their own issues and concerns. It is clear from these interviews that there is a strong need for the establishment of institutions or centres specifically tailored to meet the needs of young adults for psychotherapeutic treatment at an early stage and in an adequate way, in order to avoid unnecessary ?pathologising? of their specific problems.  .

This thesis deals with the theories of ecological and environmental justice and applies them onto Swedish politics. Confronting the divide in the literature between anthropocentric and ecocentric perspectives, its aim is to seek points of agreement within this important field of environmental politics. In the theoretical discussion, definitions are made of the concepts sustainability, justice and responsibility. These definitions try to link ecological and environmental justice arguments with a focus on the global level.The object of analysis is the former Swedish governments? bill ?Common responsibility: Swedish politics for global development? which was accepted in 2003.

This essays aim is to investigate the possibilities of subjective interpretation of Lgr11, the Swedish curriculum for elementary school. The assignment that the Swedish authority Skolverket got in 2009, was to create a curriculum that would grant that the students achievements would not be influenced by any subjective opinions and that all elementary schools in Sweden will give an equivalent education. In the Government bill this is a theme throughout the text and the Minister of Education has also claimed that this document will leave very limited space for subjective reading and interpretation. He says that Lgr11, in contrast to the previous curriculim Lpo94, will clarify what the purpose of the different subjects is and on what grounds the assessment of the students should be based.The method used is the literary theories of reader ? response as they are expressed by Literarycriticist Stanley Fish.

At Forsmark nuclear power plant the rather old-fashioned software COPTA is used in containment safety analysis. There exists a desire within the organisation to introduce a more modern software with ability to more detailed modeling and increased usability.The goal of this thesis was to evaluate the software APROS in containment safety analysis. APROS models describing one of the containments at Forsmark NPP have been developed. Two simulations of typical containment incidents, one of them a large pipe break, have been made where containment safety parameters such as pressure and temperature are studied. Results are analyzed and verified against results from corresponding COPTA models.

The aim of this study is to investigate which communication strategies and channels the mu- nicipal company Falu Energi & Vatten should use in order to become more efficient in com- municating with citizens between 18 to 29 years old. The company is owned by the munici- pality of Falun and manages community services in electricity, district heating, fresh water, sewerage, metropolitan area network and waste disposal. The following theories have been used in the study: convergence culture, digital natives, information overload, communication strategies and uses & gratifications theory. The methods used in the study are 4 focus group interviews and one informant interview. The members of the focus groups where within the age range 18-29 years and lived in the city of Falun.

Title: From preschool to preschool in school ? Expectations between parents, teachers and childrenAuthor: Maria Rask GradinMentor: Niclas JärvkloTerm: Spring 2012 AbstractThe aim of this study is to draw attention to the expectations between parents, children and teachers at preschools and teachers in the preschool in the school at the transition to preschool in the school. I also want to know how the mission is defined, and how it is met. Two preschools and two preschool in the school are the focus of my investigation. I interviewed teachers and parents, sent surveys to parents, observed children playing school and interviewed children about their thoughts and expectations for the preschool in the school there.The survey results show that all parties, except perhaps the children who did not express an opinion thereon, wants better cooperation between the preschool and school.

The thesis of this Masterpaper has been to analyse what tendencies there might be to distinguish structural alterations in the publishing business today and how they can be understood analytically. The following questions have helped form the principal opinions found in this essay: - What tendencies according to the alterations in publishing business is Piratförlaget representing? -What tendencies according to the alterations in publishing are the literary agents representing? What tendencies regarding the alterations in publishing are the electronic publishing and other techniques related to the publishing business representing? Participants, familiar with the publishing industry in various ways, have been interviewed. The main theory is based on facts from sociology of literature, although Faheys and Randalls Key Scenario, with its driving forces, also provided a great deal of help. In addition, to structure the dynamical publishing business, Peter Senges The Systems Iceberg Model was useful.

Sisyla is a joint project between the counties of Skåne, Blekinge, Jönköping, Kronobergand Kalmar in Sweden. A geographic database has been built with the aim to study theservice situation of the area. The main purpose of this thesis is to find a method toinvestigate the quality of the Sisyla database and to apply it. The method is adjusted tothe standard ISO 19114. The agreement between the database and reality was studied ina test sample.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

The purpose of this thesis has been to develop a tool for modelling and simulating the nuclear plant Ringhals 3. The model should be used to improve the knowledge on the dynamics of the plant. Ringhals 3 is being upgraded to produce more power and a tool for analyzing the new operating conditions is needed.The work in this thesis has consisted of improving and developing an existing model of Ringhals 3 made with the modelling tool Dymola. The model has been validated by comparing the results of a simulated house load transient with data from the actual plant. Validation shows good agreement with data from the real plant.