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 purpose of this thesis is to examine and analyze the communication effects from the campaign SAS EuroBonus American Express Card. Our aim is to measure the advertising effectiveness of the campaign.To gather primary data we have conducted a quantitative survey at Arlanda Airport, where the campaign is mainly located. The survey included a total of 253 respondents representing the population at Arlanda Airport.Our conclusion is that there is an awareness of the presence of American Express at Arlanda. The company is clearly dominating among its competitors regarding visibility at the airport. Despite this, only a moderate degree of the travelers recognize the pictures from the campaign.

Syftet med vår uppsats är att beskriva hur svenska konsumenter uppfattar och påverkas av svenska företags användning av multiple celebrity endorsement som kommunikationskälla i företagets visuella kommunikation.Vi har valt ett kvalitativt och abduktivt angreppssätt genom en fallstudie. Vi har genomfört våra intervjuer i form av fokusgrupper och därefter abstraherat vår data genom kategorisering. De teorier vi i huvudsak behandlar, består av multiple celebrity endorsement, visuell kommunikation, konsumentbeteende, kommunikationskällan och dess mervärdesfaktorer, samt recall och recognition.Våra respondenters svar ligger till grund för den data vi redogör. Vi har analyserat empirin utifrån den teori vi tidigare redogjort för. Vi beskriver även inledningsvis vårt val av fallföretag bestående av AXA Sports Club och MQ Sweden AB samt hur vi använt oss av kända personligheter från deras annonser..

Apple has since their launch of the Iphone series created a billion dollar business with the market place Appstore. Third-party apps have disrupted the mobile industry, attracted a high number of developers and set the standard for the industry. Despite success, this market has yet not been the topic of any academic study, a fact that makes this thesis important. Under the assumption that apps can be regarded as a service, traditional service marketing theories have been applied with the research goal to map existing business models, evaluate revenue potential and understand best practices of marketing techniques. A series of qualitative interviews with representatives from the difference business models, backed by secondary data describing the domain shows how the Appstore has evolved over time and which marketing practices that appear successful.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

The purpose of this paper is to increase knowledge and understanding of how an identity is constructed on the internet and if it is different from the everyday identity. To analyze this, I have studied the theories of how identity is constructed in everyday life and then applied this on the empirical data that I have collected. In this study, I have chosen to pursue a qualitative approach using semi-structured interviews to gather the empirical data. In the study, six informants participated and all of them has an active social life both on and off the internet. The results that I have found in this study shows that an identity online is constructed in a similar way as it does in real life, however, some limitations that exist in everyday life do not exist online.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

AbstractOil rich states all over the world share a common feature. They are less likely than other states, depending on other resources, to be ruled democratically. In this essay Saudi Arabia has been studied with the purpose of trying to find which mechanisms that lie behind why oil rich states do not have institutions or institutional change that promotes democracy.Saudi Arabia has the world's largest known reservoir of oil. The oil brings huge revenue each year to the Saudi Arabian government. Why have Saudi Arabia not developed democratically when their economic growth suggests that to be a natural step? Under the framework of historical institutionalism and path dependency theory, I have used process tracing trying to track the mechanisms behind Saudi Arabia's authoritarian rule down.

Vi har varit en grupp på fyra studenter som på tio veckors tid skall ha utvecklat några applikationer, samt ett bibliotek för att kunna hantera diverse gester till ett system som kan hantera flera användare samtidigt. Vi har fått i uppdrag av Luleå Tekniska Universitet att prova denna relativt nya teknik och se vad den kan ha för kapacitet och användningsområden i framtiden. Min uppgift i arbetet var att hjälpa till att utveckla ett bibliotek för att hantera olika gester som en användare kan tänkas göra. I detta examensarbete så berättar jag om hur man skall kunna upptäcka komplexa gester i ett system där flera användare kan påverka samtidigt. Jag kommer med denna rapport att ta upp de problem jag har haft, vilka lösningar jag har kommit fram till samt vad jag ser på möjliga framtida tillägg till biblioteket.

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.

The subject of this paper is the congestion tax in Stockholm, Sweden. The study has been conducted with the purpose to examine of how public attitudes towards congestion charging looks and the reason behind the attitude. And also to examine if there are any differences in attitudes between those living inside and outside the payment zones, between men and women and between car owners and those who do not own a car or have a driver's license. The study used a questionnaire sent out electronically to a group of friends of friends and of friends? family members.

The aim of this study was to determine the self-perceived learning needs in patients with Coronary Heart Disease (CHD). CHD is the leading cause of death worldwide. Poor compliance is one of the causes of rehospitalisation. Patients suffering from CHD need education in order to manage their disease and prevent readmission to hospital. As hospital stays diminish the time available for patient education is limited.

This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.

The aim of this study is to contribute to a better understanding of the syllable as an alternative to the phoneme at the basic reading and writing. This report is based on a qualitative analysis of Håkanstorp school´s approach to the basic reading and writing in class. Their approach to reading and writing is controversial, as it is based on the syllable instead of the phoneme, as usual in the traditional reading and writing. The education result, I have found, is that the syllable leads to a very clear and structured working procedure, which ultimately leads to class teachers being able to work from a diagnostic approach. This structure, with many parts of the course helps educators to clearly follow what level students are at.

One important issue faced by companies is to secure their information and resources from intrusions. For accessing a resource almost every system uses the approach of assigning a unique username and a password to all legitimate users. This approach has a major drawback. If an intruder gets the above information then he can become a big threat for the company and its resources. To strengthen the computer security there are several biometric methods for identity verification which are based on the human body?s unique characteristics and behavior including fingerprints, face recognition, retina scan and signatures.