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..

The basis for this study was my own conception of a weakening of recreational activities in the Swedish secondary school. The aim of the study was to look into five school leaders? ideas of recreational activities. The school leaders? who participated came from various municipalities in two different counties, southern Värmland and northern Västra Götaland (former Skaraborg).

ABSTRACTMy degree project has resulted in the improvement of the guidance in the dental center?s entrance. The patients will now find it easier to understand and find the environment?s various functions, which is the reception, registration, payment, and waiting rooms. Norrbottens läns landsting has a concept ?hälsofrämjande väntrum? that provides guidelines for how they want their patients to experience their waiting rooms.

Syftet med denna uppsats är att undersöka vad tio deltagare i ett rehabiliteringsprojekt med inriktning på natur, har för uppfattning av Naturen och stadsmiljön utifrån en hälsoaspekt. Intervjuer valdes som metod då det ansågs att det var den mest lämpliga metoden för att svara på syftet. Med intervju som metod fanns möjlighet att fördjupa sig i individens syn och tankar kring området natur. Intervjuerna analyserades med inspiration från Steinar Kvales meningskategorisering. Resultatet visade att majoriteten av respondenterna mår bra av att vistas i Naturen och i dess omgivning bland växter och djur.

The aim of this Master?s thesis is to analyse how adult students in Swedish adult education seek information for school tasks. The focus is on how they use the public library and electronic information sources and their reflection on information and sources in this process. Also of interest in the study is the help they receive from staff in the public library and their teacher. Methods used in collecting and analysing data for this study were of qualitative Nature.

The ski resort is a business unlike any other. While providing the customer with a service, it produces the service in a manner that in many respects resemble the traditional producing company. Therefore, since the challenges facing the ski resort are a mixture of what can be found in these different environments, this study aims to investigate the applicability of Lean principles in this context. With a qualitative approach based on direct observation, combined with survey data from 2819 respondents, we evaluate the expected effects on customer value of ten commonly defined Lean principles. The study finds that although Lean theory can help disseminate customers throughout the resort and provide greater transparency, the Nature of the operations calls for caution.

The northern province of Sweden has in both literature and film been depictured as something foreign and mythical, unlike the rest of the country. It has been my purpose to show in this essay that the systematic categorization of Norrland and its literature reveals multiple criteria known to define the colonial era. By reading the novel Stallo by author Stefan Spjut with postcolonial structures in mind I aim to show how the author uses Swedish mythology and through the presence of The Other criticizes colonial structures in place to this day. By examining the gothic atmosphere I intend to indicate how the trolls in the novel figures as both a horror element as well as a representation of Nature itself. It is my belief that the author by further reinforcing the mythological in relation to Norrland addresses the problem at hand.

During recent years the professional role of librarians has changed considerably. Development in the areas of information technology and the Internet has had a strong impact on libraries. Today?s visitors are in greater need of librarian support for information seeking and other services. This has led to a shift towards the development of a more complex pedagogical role for librarians.

This paper examines the function of narrative discourse in television talk shows. Basing our analysis on five episodes of the Swedish talk show Skavlan, we illustrate how narratives are initiated and elaborated by the participants of the show. The analysis shows that the institutional roles are challanged and that the roles vary between the host ant the guests. The analysis also shows that when guests introduce and elaborate stories they use the same discursive actions and resources as the host. When participants enter an actvie role in their storytelling the hos takes a more restrained role in which he lets the the conversation evolve spontaneously.

The collection of hazardous waste from the household around Swedish municipalities varies. 1% of the households waste is hazardous waste. It has hazardous features that can give bad consequences for the Nature and human health if we don?t collect it and treat it. Therefore the law controls it, the municipalities have responsibility for the household waste.

There are several man-made environmental problems in today?s society. Tourism gives a lot of people serenity, creates jobs and better social circumstances but also has a dark side, a dark side that is harming our environment. Mass tourism creates large amounts of harmful gasses through transportation of tourists, littering ends up in pollution and acidification and the list goes on. Ecotourism has during the latter part of the last decade been marketed as a counter pool to the harmful kind of tourism and offers connectedness to Nature.

This thesis is about how ideology affects the way leadership literature measures good and bad leadership qualities. The paper argues that ideological influences in leadership literature, from a teacher perspective, complicate the understanding of leadership in its practice and theory. The methodological tool used in this thesis is an idea- and ideology analysis approach applied on leadership literature that is used in teacher education. A theoretical discussion about the definition of leadership and its possible ideological connotations sets a frame for measuring ideological influences in the texts. The analysis from the textbooks showed clear signs of ideological influences when talking about leadership.

The purpose of this study is that, based on expertise in special education tutoring, examine the degree of supervision demanded by teachers in primary schools. As a result of this study, we can see the views teachers have regarding guidance within the following issues: the demand for tutoring, the importance of conversation and reflection, and guidance from the specialist teacher.Since the study deals with phenomena of a qualitative Nature, we use semi-structured interviews in the empirical part of trying to understand the informants' way of looking at the phenomenon we are investigating. The study included interviews with six teachers in the elementary school year?s 1-3. The results show that there are more opportunities than obstacles to mentoring.

Good physical, psychological and social health is pursued both at work and at home. There is no current research into the health of ski instructors despite the physically demanding Nature of skiing and high injury rate. The purpose of this study is to map out ski instructors physical and psychological health and see if there are common injuries amongst them. This study is a descriptive and correlating study including a survey of ten questions with self reported data from the instructors. Five ski schools from Sweden participated in the study and 86 surveys got sent out to the ski school directors.The result from this study shows that ski instructor´s physical, physiological, well being at work, stress level and self efficacy is good.

This study has been about the representation of the Swedish tourism company Swanson?s. They do trips in US and every year they do a brochure with many pictures. The objective of my study is to look how pictures help to constructs places. Its often problem with pictures because sometimes they are constructs.