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..

Through the collection and analysis of negotiations surrounding the gay magazine Destroyer, the intention of this paper is to identify norms of sexuality within a contemporary sex-radical discourse. These negotiations are collected from interviews with individuals whom, at the time of the inter-view, consider themselves or their politics sex-radical. In order to allow for a more general under-standing of the context in which these negotiations have come about, material about Swedish law is also included in this text, together with the interview material, and serves as a base for analysis through the application of Gayle Rubin?s theory on the hierarchical value system of sexuality.Following, are the main themes throughout the paper: The meaning of the context; Sexualized children; The possibility to (not) participate: differences of power; The decision whether or not to sell the publication and The position of the pedophile and crossgenerational love/sexuality within the LGBTQ community.Key words: sex radicalism, pornography, boy-love, kiddy porn, pedophilia, Destroyer, Gayle Rubin..

This thesis work is performed on VSM Group Ltd in Huskvarna that produces sewing machines under the trademarks Pfaff and Husqvarna Viking. On these sewing machines is an application that helps the user to thread the needle. The aim with the work has been to study today's applications on VSM and their competitors' sewing machines in order to since developing a new Needle-threader that divides itself from all the ones used today. The objective with the work has been an entire new concept with an operational prototype.As a base the competitor analysis was used where today's applications was studied in order to identify positive and negative aspects of these. This led to a number off ?concept families? where different variants off the same ideas were collected and evaluated.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

The present research examined both automatic and controlled processes in newpapers ability of priming racial stereotypes via the portrayals of people of foreign extraction. The automatic process were examined through articles which; a) involved an illegal act or b) the act was not illegal but morally questionable. Swedish-born subject?s explicit opinions against foreign people were also measured through ?The Modern Racial Prejudice Scale?. In the experiment participants read four different articles which included; Swedish person/noncrime, foreign person/noncrime, Swedish person/crime and foreign person/crime.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

Användningen av GPS-teknik har på senare år tagit ett stort steg framåt. I dag finns den inbyggd i våra datormobiler som inte sällan rapporterar var vi befinner oss. I denna uppsats undersöks hur datormobilanvändare påverkas av datormobilens inbyggda GPS.Teknik utvecklas ständigt, det som var nytt i går kan kännas gammalt i dag. De senare åren har försäljningen av datormobiler expanderat kraftigt. I takt med detta har Internet blivit något som människor ständigt bär med sig.

I denna slutreflektion beskriver vi tillvägagångssättet för att skapa en grafisk profil och webbplats för Östersjöfestivalen i Karlshamn. Målet var att skapa en profil som passade en bred målgrupp och förmedlade den känslan Östersjöfestivalen ger till besökarna. Vi presenterar hur det har varit att arbeta med en kommun som klient, hur det har varit att skapa en interaktiv webbapplikation med funktioner som sammanfogar en karta med en gästbok, samt hur det har varit att producera något som kommer synas av en stor publik. Utöver detta reflekterar vi över denna process och ger våra tankar och åsikter om projektets gång. In this final project essay we will describe the procedure for making a graphic profile and website to Östersjöfestivalen in Karlshamn.

Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.

Detta projekt har skapat en design till en applikation, vars mål är att få människor i närnatur och samtidigt möjliggöra för dem att lära sig mer om den kulturhistoria denna natur har att bjuda.I projektet har designen till en guideapplikation för användning i miljö med kulturhistoriska arv undersökts och tagits fram. Projektet är en fallstudie och använder ramverket Minnesmark som en grund för designen.Designen är framtagen genom att använda en målinriktad designmetod och designprocess av Goodwin(2009). Med detta menas att personor och scenarier har varit de främsta verktygen för att generera krav till designen. Krav baseras även på ramverket Minnesmarks möjligheter och begränsningar. Vidare krav kommer även från intervjuer med två olika guider.En första design; en prototyp, utvärderades av åtta personer för att förbättra designen.

People play games now more than ever before. While the digital gaming industry dominates the market, boardgaming has been living in its shadow. Board games offer a physical tangibility and a social experience that can be found in few digital games. How do we create a tool that further builds upon those strengths? The purpose of this study is to examine the possibility of developing a service that consists of an mobile application and board game events to promote social face-to-face interaction. Focus has been on the social face-to-face interaction in the context of a board game session.

Background: The increasing number of actors on the market has led to a more intense competition among superstores. With this, marketing has gotten an even more essential meaning. The marketing activities superstores perform are adapted to the context in which the store is located. Purpose: The purpose of this thesis is to, from different theoretical dimensions, compare superstores? application of marketing strategies in Tokyo with the marketing strategies used by superstores in Stockholm.

Standing outside the EU and the EES, Switzerland is a unique state characterized by federalism, direct democracy and neutrality. Though always focused on preserving these features and its sovereignty, Switzerland has managed to gain access to some sectors of the single market through bilateral agreements with the EU. The purpose of this thesis is to examine what level of integration Switzerland has reached in those bilaterally regulated sectors of the single market. As integration cannot easily be assessed, the extent of the Swiss adoption of the acquis is seen as an indicator of the level of integration and is thus examined. The conclusion is that Switzerland, mostly due to the economic interest of common rules, but partly due to pressure from the EU, almost completely adopts the acquis in the bilaterally regulated sectors, including the interpretation of the ECJ.

The purpose of this thesis is to investigate the two new phenomena; the pricing model Pay-What-You-Want (PWYW) and the launch of daily newspapers in the iPad. A quantitative study was conducted in order to examine what would happen if the PWYW-model where to be used by a daily newspaper for its iPad product, and what this would signal to consumers about the brand in terms of brand association and brand attitude. Furthermore, we have investigated which of these factors that are affecting willingness to pay in this PWYW-situation. Moreover, a secondary purpose was to test the two possible presentations of the digital newspaper in the iPad; Product and Access ? and how the results differed between these two.

För drygt ett decennium sedan började marknaden för tryckpapper att vika. Den svenska pappers- och massaindustrin fick en ny annorlunda konkurrent genom introduktionen av till exempel smarta telefoner och surfplattor. Utvecklingen har medfört att svenska pappers- och massaföretag i högre utsträckning har börjat titta på mer radikala innovationer i sin produktutveckling där nya användningsområden för träråvaran utforskas, en inriktning som kräver kompetenser utöver de som bolagen besitter internt.Studiens syfte är att undersöka olika samarbetsformer inom svensk pappers- och massaindustri för att kartlägga vilka faktorer som varit, och är, framgångsrika för produktinnovationer. Ambitionen är också att undersöka om det skett en förändring i samarbetenas karaktär under de senaste 25 åren. De företag som deltagit i studien ärSCA, Södra Cell, Holmen/MoDo, Stora Enso, BillerudKorsnäs och Rottneros samt ett antal samarbetspartner till dem.Resultaten visar att såväl samarbetsformer som vilka aktörer svensk skogsindustri samarbetar med har förändrats i stor utsträckning.