The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

Denna rapport beskriver framtagande av ett koncept för ett geografiskt informationssystem som är anpassat för att köra på moderna mobila enheter ute i fält. Detta sätter krav på systemet vad gäller beräkningskraft, lagringsutrymme samt möjligheten att klara av intermittent datakommunikation. För att ta fram systemet utfördes först en förstudie med databaser och sökmotorer användes för att hitta relevant information och relevanta artiklar som kunde hjälpa till vid framtagningen av systemet. Denna fakta tillsammans med utförda tester och ?trial-and-error?-programmering ledde i slutändan till ett koncept som klarade av de krav som ställdes på systemet.

Words like pirates and anti-pirates are becoming common features in the cultural political debate of today, and the file-sharing phenomenon has become a more and more delicate and disputed subject. The fact that people are organizing in networks to swap computerfiles with each other has, among other things, led film and music companies from all over the world to initiate a number of anti-piracy organizations, assigned to protect the right to culture and information. The industrial organization Antipiratbyrån (the Anti-pirate Bureau) and the network Piratbyrån (the Pirate Bureau) have on several occasions been used to represent the prevailing conflict in Sweden. The purpose of this study is to apply a sociological perspective to the collective act of file sharing. Additionally, the purpose is to argue that the activity can be understood as a social movement, although it is rarely referred to as such.

The purpose of this master thesis is to present a model that illuminates the important factors when deriving technical information from market data within a company. For companies to be able to become and stay competitive in the market, product quality is an important factor. Whilst good product quality leads to customer satisfaction and loyalty, lack of quality brings costs in service and replacements. To improve product quality, the developers need information and knowledge about what quality issues affect existing products. Most companies gather data from market about known issues, but in order eliminate known quality issues in new products; this data has to be transformed into information and knowledge.

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

We live in a society where we are not bound to one place. We are encouraged to be mobile and constantly moving between different locations. The life in a convent is a contrast to this; nuns live at a specific place they are bounded to by vows and can not leave. The sisters in the convent of St. Birgitta, Pax Mariae have promised to stay at the same place and live by the rules of the convent.

AbstractThe object of this study has been to analyze how companies within the music industry can successfully market their artists, this due to the complexity of today?s marketing environment, where technology has rapidly changed the way of communicating, and therefore contributed to a highly competitive market. The vast change of technology has resulted in several possibilities as well as difficulties breaking through, what could be seen as, a media sorl. Our purpose has been to outdo how companies market, as well as which factors that are vital, for a successful promotion of their artists. To be able to carry out our aim, we have created one key question; How can companies within the music industry market their artist to make them reach success?We have used a qualitative research approach for this study, this to be able to generate more depth concerning the chosen topic.

Projektbeskrivning: Bakgrund: Vid valsning av tunna band med hög hållfasthet används reversibla mångvalsarsverk. Kundkraven är höga vad gäller bandens planhet. Planheten kan styras genom de planhetsställdon som valsverket är utrustat med. Syfte: Förvärva kunskap om hur de olika ställdonen inverkar på planheten. Varje enskilt ställdons inverkan på planheten kan undersökas genom att genomföra en föreskriven förändring av ställdonets läge och därefter utvärdera planhetsförändringen som uppkom.

The ordinary phone of today is not the same as it was 10 years ago. We still use them tomake phone calls and to send text messages, but the ordinary phone of today has muchmore uses, it is essentially a computer. To put into context to 10 years ago, it is a verypowerful computer, capable of processing wide array of information and presenting it tothe user. Nearly every single device today has a wireless connection, which makes everyuser connectable and able to use online services and internet at any time and place.This gives the user the possibility to integrate his or hers everyday actions with socialmedia and different search functions. Being able to search the internet for persons,restaurants, public transportation and a lot more is very useful to most.

Reducing the CO2-pollution, resulting from the combustion of fossil coal for energyproduction, is important to affect environmental changes. One way to achieve a reductionis to use the oxy-fuel technology. The technology uses O2 and re-circulated flue gasduring the combustion which results in a flue gas mainly consisting of CO2. The flue gascould then be compressed and stored without environmental effects. A problem thatfollows from the compression is the risk of acidification in sensitive parts of the process.Acidification can occur because of reactions following from the contact of condensedwater and sulphur- and nitrogen-oxides which are also present in the flue gas.This report compiles and evaluates the basis of a scientific unit with the purpose ofexploring the possibilities of extracting impurities of SOx and NOx from the flue gases.The dimensions of the unit are based on basic conditions, defined for an existing oxy-fuelprocess at Chalmers, and on the results of computer modelling.

The aim of this study was to examine the social relationships between children and librarians during reference interviews. Using qualitative interviews with five children's librarians I illustrate attitudes and behaviours during a reference situation which take place in psychological, social and even in pedagogical contexts. The literature review comprises studies of the reference interview with children and youth, a description of interpersonal communication and finally social interaction and dialog between teachers and pupils. The main result of this study was the demonstration of a dichotomy in modes of interpersonal communication. In one mode, the social frame is emphasized.

The background to this report is the author?s ambition to understand individuals? work situation, how it?s formed in interaction between the individual and factors in the work-setting. Such an ambition is well in line with the concept of Human-Technology-Organization (HTO), a cross-scientific approach that puts a system-oriented perspective on how human, technolog-ical and organizational factors interact within work systems.The aim of this report was to explore managers? work-situation and generate an understanding of it from an HTO-perspective by using an organizational model as a framework for an interview guide and to analyze the work situation from an HTO-perspective following the ques-tions at issue:1. How does the managers experience their work situation?2.

Det här är ett examensarbete som är utfört på uppdrag av Meal Planning Concepts AB. Målet var att utveckla en native multi-plattformsapplikation till smartphones och surfplattor som skulle fungera på Android och iOS och dela databas med deras nuvarande webbsystem. Funktionaliteten skulle vara baserad på den som fanns på deras webbsida. Applikationen utvecklades i MoSync som är ett ramverk som klarar utveckling till multiplattform. Examensarbetet gick också ut på att utvärdera MoSync under projektetsgång och presentera andra liknande verktyg och hur de förhöll sig till MoSync.

Vi har byggt ett digitalt musikinstrument, en synthesizer med samplebaserad trummaskin. Synthesizern och trummaskinen är mjukvarubaserad medan gränssnittet är hårdvarubaserat. Operativsystemet som används är Linux och synthesizermjukvaran är utvecklad i ljudprogrammeringsspråket Pure Data. Syftet med denna rapport är att kunna ge utomstående personer en inblick i hur detta arbete har gått till och hur resultatet blev..

I detta kandidatarbete skapas en animation för att visualisera användarinstruktioner för en balpress. Förberedelser utförs i 3D-CADprogramvaran Geomagic Design 2014 innan arbetet med animeringen påbörjas i programmet SimLab Composer Animation. I förberedelserna rensas modellerna och modifieras. Modeller som saknas skapas. I detta förslag på visualisering av ett moment i användning av balpressen är i syfte att underlätta för brukaren hur den snabbt kan använda maskinen.