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..

In cooperation with the Gislaved company Lerocon AB [1], a separation module wasdesigned as a further supplement to the Module System. The aim of theprojectimplementation was that the separation module could be flexible enough to feed themetal pieces, screws, nuts and other items with large variations of size, appearance andmaterial composition. The module should also be cost effective to manufacture.A separation module is a design which is ment to streamline the work in industries withautomation of the lineoperations. The module feeds the details such as screws, nuts, washersand pieces of metal in a continuous flow in which traps separate the details from each other.Traps may vary depending on the purpose and of the details that are fed. Perhaps it isimportant for the user that the detail-orientation is right after the separation module, whichmeans that all the pieces witch aren´t are fed back in return.For companies and industries in lineoperations that can be made more efficient withautomation, are production flow an important watchword.

This report is the result of a project in the course Independent Projekt in Molecular Biotechnology at Uppsala University during the spring of 2014. The foremost purpose of the course is to give students the opportunity to carry through exstensive work in a project environment. This project was formed based on a comission from the biotechnology company SweTree Technologies, and the goal has been to compose a summary of the different techniques and methods that exist in the field of mass propagation of trees through the method of somatic embryogenesis.The project group has obtained information about the area mainly throgh reading patents, trying to find key components and bottlenecks in other companies? somatic embryogenesis technologies. This paper is divided into different sections, containing the patents of the automation of different steps in the process.

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

In this essay dog as a compatible model were put against human. The major histocompatibility complex (MHC) genes were compared between dogs, human, cat and mouse. To evaluate dog as a model and study similarities and differences was the aim with this review. Dog as a model contributes to understand mechanisms behind autoimmune diseases and showed clearly histological similarities between human and dogs concerning the skin disease mucous membrane pemphigoid (MMP)/cicatricial pemphgioid (CP). Further genetic evidence motivated the choice of using dog as a comprehensive model when the MHC-complex correlated with hypothyroiditis in Doberman dog as it does in human. Physiological similarities with low levels of thyroid hormones (T3 and T4) together with high level of thyroid releasing hormone (TSH) were found in the same way as in human.

This study investigates and evaluates a project called "Hisnande historier: från Bellman till Batman". "Hisnande historier" is composed to stimulate childrens literacy and it is directed towards pupils in the fourth class. The project is a co-operation between public librarians and compulsory school representatives in the municipality of Ystad. It contains visits by an author and exercises in reading and writing. We have been following the project during autumn 1998 at two schools in Ystad.

Some people do not have the opportunity to visit a physical exhibition because of limited time or long travelling distances, it is here the need for a web-based exhibition arises.This dissertation describes the development of an interactive web-site representing a part of a physical exhibition of over 200 interviews on different peoples immigration to inner Scandinavia. The interviews contain text, audio clip, pictures and video clip.The website contains modern programming technologies such as HTML5, ASP.NET MVC3, SQL, JavaScript and jQuery.A cover of the technologies used and how the project has been designed and implemented is explained in the dissertation. In the end of the dissertation we discuss about how the result of the project follows the goals we set up in the start phase. The result of this project is an interactive and easy to use web-site showing a part of the physical exhibition online. An easy administration to insert new information and edit existing without any major computer knowledge..

The aim of this Master´s thesis is to explore how public libraries in a successful way can work in projects with young people. It intends to point out different factors that in a legible way affect the accomplishment and outcome of the project. Another purpose of the study is to uncover the various approaches existing within the projects towards young people and to find out why it is seen as important to work with youngsters, considering the hard work that it requires and the reluctance of the young to visit the library. The examination is based upon eight different and fulfilled projects. Information about these has been received through project descriptions, project reports and documents describing applications for economical benefits.

As technology have continued to develop over the latest decades and become more advanced the pressure on the general citizens understanding of technology becomes a essential part to live in our society today. The transition have affected our society in great ways and have made a great impact on different groups, one of them being the elderly population in our society. The purpose of this study is to examine how the fast technological development in the latest decades have affected the elderly in our society. This from their perspective by gathering empirical data through semi-structured interviews with elderly people involved in the Agnes-project, a research project focused on improving the general quality of life for older people and increase their knowledge about technology. The study has shown that after the older peoples time involved in the Agnes-project their quality of life had improved in different areas. Areas such as increased cognitive activity, increased interest in new technology and an improvement in their communication with friends and family.

The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB.  The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database.

The purpose of this study is to give us a deeper understanding about street workers importance for youths. We also wanted to investigate this from a gender perspective, both considering the street workers but also the youths. The focus for this study is on both the street workers and the youths. The study is based on a qualitative approach. We were going to study people and their behaviors.

The Smart Grids development is driven by forces concerning safe electrictransmission done in an energy efficient way. Vattenfall Eldistribution AB has a visionto transform their electricity network into Smart Grids. To invest in Smart Grids theyhave a need to show their customers what advantages they will get from thedevelopment. This led to the formulation of this dissertation project where the aim isto identify products and services related to Smart Grids that will increase thecustomer satisfaction for Vattenfall Eldistributions private customers.The project started with a mapping of existing products and services on the Swedishelectricity market. From the mapping several development possibilities for VattenfallEldistribution were identified.

Working with a three-dimensional shape that adjusts light seemed exciting. Venetian blinds became a basis and source of inspiration in my project. What is a Venetian blind? I arrived at the de?nition ?a surface of angleble pieces for sun adjustment?. From that simpli?ed meaning I started making sketches of what an alternative model could look like.

This project is part of the course MF10YX, introductory mechatronics. The purpose of theproject is to integrate modules from the group members previous specializations into amechatronic system in the form of a self-balancing robot. The prototype ?Charlie? should be ableto race along a 10 - 30 m line. It should be able to start manually and autonomously detect andstop after the finishing line.