States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

The Trappan Model is one of the most implemented treatment programs for children who have experienced domestic violence. This study undertakes a wider evaluation of the model through a pilot study. The approach is both quantitive and qualitative. Theory as well as the Strengths and Difficulties Questionnaire have been used to fulfil the aim. The design is pre-post.

This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.

The new Library Act came in force in January 2014, external changes such as globalization and information technologies had changes the way libraries work and the new law aimed to reflect this. The aim of this study is to examine ideas surrounding the mission of the public library as it appears in the referral statements that three state agencies and three interest organizations gave to the ministry publications series Ds 2012:13. The questions this thesis examines are: what ideas can be discerned in the respond-ents' opinion regarding public library's mission? How is the con-sultation bodies? way of looking at public library's mission to-wards the government's approach? In this thesis the empirical ma-terial has been analyzed using a theoretical model called The four spaces ? a new model for the public library designed by Casper Hvenegaard Rasmussen, Henrik Jochumsen and Dorte Skot-Hansen. The model consists of four different goals and four differ-ent spaces and can be used as a basis for discussions about the public libraries role in society.

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.

Syftet med denna studie är att beräkna de ekonomiska konsekvenserna för Iggesunds sågverk att övergå från diameterbaserad sågklassläggning, som används i dagsläget, till flytande sågklassläggning för delar av sågverkets timmerkurva. Huvudfrågeställningen indelades i olika delfrågor som undersökte hur volym- och värdeutbytet, planerbarheten och produktiviteten påverkades. Studien grundar sig på teorier om den ekonomiska konsekvensen av ett beslut där resonemang om alternativkostnaden ingår, volym- och värdeutbyte av råvaran samt teorier om produktion, produktivitet och planerbarhet. Studiens resultat kommer att användas av Iggesunds sågverk i ett fortsatt utredningsarbete om effekterna av flytande sågklassläggning på hela timmerkurvan. Till detta utredningsarbete har en metodik utformats och ett rekommenderat arbetssätt presenteras i kapitel 7.

Denna uppsats handlar om tektologi, en systemteori utvecklad av en rysk vetenskapsman vid namn Alexander Bogdanov mellan åren 1912 och 1928. Vi har i uppsatsen haft för avsikt att utreda om tektologin har något att tillföra modernt systemtänkande. Detta har vi gjort genom att låta Stafford Beers viable system model representera det moderna systemtänkandet, och därefter jämföra en modellering av en organisation med VSM, med en modellering av samma organisation med en egenutvecklad modell baserad på tektologi. Resultaten visar att tektologin har en hel del att tillföra modernt systemtänkande. Framför allt ger den nya infallsvinklar till modelleringen och belyser delar av organisationen som man inte kan se med VSM.

This study is about to see whether the two models representing the strategies of lean production is to use and apply in different companies. The models are structured in two different ways in which one of them is checking the softer elements of lean production in the form of leadership and strategies. This model is called Lesat and is based on interviewquestions. The second model, called "learning to see" is about identifying flows. This, together shall then give an idea of how mature companies are when it comes to a whole in the concept of lean production, and susceptibility to use these models to their respective companies. The study is conducted in two companies, SKF couplings systems and AQ parkoprint.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

This thesis aims to identify bottlenecks in the internal communication of aSwedish public library. Specifically, it addresses the behaviour of the library staff when they seekfor work-oriented information through interaction with their colleagues. A fundamental assumptionof this study is that the information-seeking process depends on organisational culture. I have madean exploratory case study in a medium-sized Swedish public library, where relevant issues areidentified and correlated with the culture of the organisation.I have used Schein's three-level model to describe the culture of the library; this model definesculture as a set of basic assumptions and the actions of people as expressions of their culture. Datafor the study were gathered using several approaches, including interviews with the library staff andobservations of them.

The cost for forestry logistics in Sweden is about 25 percent of the total cost of getting the raw material to industry (Anon., 2010). There might be much to gain by taking a look at your supply chains on the logistic side in your company. In this report the logistic chains by Mellanskog for ENA Energi AB in Enköping has been looked in to. ENA Energis plant is a combined power and heating plant and about 99, 5 percent of their fuel consisted of bio energy in year 2009 (ENA Energi, 2011, länk A). The main purpose with this report is to look at three questions: 1. How does the supply chain look today? From forest to industry. 2.

The use and attention given to the certification system ?Miljöbyggnad? has increasedin recent years. The system is completely Swedish and was initiated in 2005 by theBygga-Bo-Dialogen. Miljöbyggnad aims to create a healthy indoor environment, reduceenergy consumption and discourage the use of hazardous chemical substances. Thegrades that can be obtained are Classified, Brons, Silver and finally Gold.The work has been to examine three different models and conclude how the designof the models affect the grades in the certification system Miljöbyggnad.

Our purpose was to shed light on how parents act in respect of providing alcohol to young people when they ask for a taste of home, or wish to bring alcohol to such a party. We used qualitative interviews and the results show that some of the respondents think that it may be acceptable to provide alcohol, while some do not. The results also show that the respondents think that parents are important as a model for the young. They could not purchase alcohol for the purpose of giving it to the young but only if alcohol is available at home. The reason for this behavior is the parents' assessment that the young person demonstrates a level of maturity for his age that they are presumed to be able to handle a small amount of alcohol.

Introduction: Analysts worldwide valuates stocks and companies by using different valuation models. The models are used to calculate how much public company?s stocks are worth and to identify whether stocks are over- or undervalued.  Objective: The objective of this essay is to study which valuation models are mainly used by financial analysts in Swedish banks. The purpose is also to study how reliable these models are considered. Method: The empirical study is based on a qualitative approach through interviews with financial analysts. The study includes both primary data (interviews) and secondary data (literature, websites and scientific articles)Theory: The theory chapter includes methods of analysis (fundamental and technical analysis), Valuation models, components of valuation and an example of a valuation with the Discounted cash flow model. Empirical study: The study includes a qualitative research that consists of interviews with financial analysts.

Saab Aerosystems has a long tradition and a lot of competence in the field of flight simulation. Their ambition to broaden the market horizon has led to a discussion about also selling vehicle simulation solutions, both for military and civilian use.The aim of this thesis is to investigate the driver?s experiences of the accelerations he or she is exposed to whilst driving in rough terrain. The results may be used as a basis for future decisions and can act as a platform for the construction of an effective simulation model.To investigate the driver?s exposure of acceleration, some kind of dynamic simulation is needed.