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.

Kompaktaggregat är ett integrerat FTX- och FVP-system som används i passivhus. Vi har gjortenergiberäkningar i programmet VIP+ för att se hur kompaktaggregatet skulle kunna fungera ipassivhus i Sverige.De resultat vi har fått fram ur VIP+ visar att passivhus med ett installerat kompaktaggregat klararav att nå passivhuskraven ända upp till Skellefteå. De beräknade värdena understiger kraven förpassivhus, men en viss marginal behövs för att kraven ska nås även efter uppförandet avbyggnaden. Vi har även tolkat tekniska uppgifter på ett sätt som enligt oss har en positiv effektför passivhus på kallare orter. Därför tror vi inte att värdena för de tre nordligaste platserna ärhelt tillförlitliga.

This study aims at using discourse analysis to analyze SFI students attitudes to religion and religiosity in an SFI-context. The questions are: How is the discourse constructed and maintained by religion and religiosity of SFI students in an SFI context? How do SFI participants experience that their religion has affected their time at SFI?Using a case study approach, interviews were conducted with a group of SFI students. The results show that the religious discourse in SFI is influenced by the SFI-context and affected based on the current education discourse that exists there. Furthermore, the discourse is designed and maintained by the participants private religious beliefs and the religion of the majority of the group, One canhere speak of a strong social unit forming a plausibility structure The power structure that emerges is that the majority has the power to define the significance of religion and place within the SFI context. In the SFI-context the participants view is that religion is something private that should not be expressed in the school environment.

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.

The remotely operated underwater vehicles that the client develops have needs of different kinds of data channels. In order to minimize the need of physical cable between the control unit and a ROV, a multiplex protocol has been developed. The protocol has been designed with the aim of using the bandwidth of the transferring link as efficient as possible.The different kinds of data channels used during this thesis project is; RS232, RS485 and CAN. ROM and FIFO-memories have been used to be able to effectively manage the different data channels. All the reading and sending of these channels have been implemented in FPGA-technology, the coding is made generic so that it will be easier to add more channels to the system in the future.The multiplex protocol is a modified version of the method STDM and it is a proprietary protocol.

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.

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.

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.

This study was performed in order to evaluate if the method of collecting uterine secretion by the tampon-method is representative for use in studies of uterine secretions in mares. Uterine secretion collected by tampon in six mares was compared with secretion collected by aspiration, regarded to be a native sample, at the Institution of Obstetrics and Gynaecology, SLU, Uppsala. Proteinanalysis was made at the Department of Farmaceutic Bioscience, toxicological unit, Uppsala University. Cytological smears and ultrasonography was used to assess if the tampon had caused an inflammatoric reaction that could influence the protein content of the samples. The results suggest that the tampon and aspirat method do not differ when it comes to proteinconcentration, but the distribution of proteins differ between these different collection methods. This difference could not likely be explained by means of proteins due to an inflammatory reaction from the tampon, since neither the cytological nor the ultrasonographical examination gave any indications of inflammation.

This study is based on interviews with heads of unit, care staff and senior representatives from a total of six people. We have in this study directed our focus on care quality in the elderly as a concept in development. It appears, when the elderly do not have any dependents, it is even more important that staff supports some extra where no relatives are involved.Quality of life is the broader concept of good quality care and where a good quality of care is a necessary condition for a good quality of life. According to the social services care is the target that older people will live a good life and be allowed to live in a safe environment, which we intend to investigate in this study. Opportunity for greater influence should now be given to older people and their families on how interventions should be designed and implemented.

Syftet med studien var att beskriva hur närstående till intensivvårdspatienter upplevde en intensivvårdsavdelning (IVA) med fokus på delaktighet och omvårdnad. I studien intervjuades fem närstående. Intervjuerna analyserades med hjälp av en förenklad variant av meningskodning och tre kategorier som beskrev de närståendes upplevelser av IVA utvecklades. Kategorierna benämndes: "Första intrycket av IVA", Att leva med osäkerhet" och "Att vara delaktig". De närstående upplevde ett inre kaos när deras anhörig vårdades på IVA och använde sig av olika copingstrategier.

Kompaktaggregat är ett integrerat FTX- och FVP-system som används i passivhus. Vi har gjortenergiberäkningar i programmet VIP+ för att se hur kompaktaggregatet skulle kunna fungera ipassivhus i Sverige.De resultat vi har fått fram ur VIP+ visar att passivhus med ett installerat kompaktaggregat klararav att nå passivhuskraven ända upp till Skellefteå. De beräknade värdena understiger kraven förpassivhus, men en viss marginal behövs för att kraven ska nås även efter uppförandet avbyggnaden. Vi har även tolkat tekniska uppgifter på ett sätt som enligt oss har en positiv effektför passivhus på kallare orter. Därför tror vi inte att värdena för de tre nordligaste platserna ärhelt tillförlitliga.

The data acquisition system COMET developed by Saab AB contains a unit for signal conditioning and A/D conversion, called KSM. The varieties in signal conditioning constitutes of a number of specific PBAs and maintenance as well as reconfiguration of these are complicated not to mention costly. This thesis has aimed to investigating whether the signal conditioning circuits can be replaced by a general purpose, programmable solution. If so, how can this be done? The development has been carried out by evaluating ideas through the use of a laboratory environment and has resulted in an analog design for laboratory purpose.

Aims: The aim of this study was to describe how patients that received a patient diary after their stay at an intensive care unit (ICU) had used the diary and if they found it useful for dealing with their stay in the ICU. The study also aimed to investigate if the patients felt a need for discussing their stay in the ICU and the diary with a registered nurse.Method: The study was performed as an interview study with explorative design. Six informants participated in the study. Recorded personal interviews were held with the informants. The recorded material was transcribed and analysed using qualitative content analysis on a manifest level.Results: This study shows that informants have used their diaries to establish a conception of what they have experienced during their stay in the ICU.