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..

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.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

This thesis examines organisations as mediators and how different kinds of organisations have different prerequisites to act as mediators. Global, regional and subregional organisations are often asked to mediate in conflicts, but considering the circumstances, who should mediate?In a mediating process the mediator should be considered as important an actor as the disputing parties and should hence be scrutinized as one. Mediation is a complex subject to study and theoretically the opinions differ on what characterises a good mediator. I have taken many of the different views in consideration and constructed a model from which organisations and their prerequisites can be compared and evaluated.

The aim of this paper is to shed some light on to what extent the process of making reality of Inclusion, as stated in International Declarations and in Government policies, has reached the actual educational activities in the school system. My chosen method is a case study, in which I have combined a survey with interviews in order to retrieve enough data for my analysis. I have also studied a number of policy documents and relevant literature. My analysis concludes, for the school that I have chosen to study, that there is still a lot to be done before inclusion becomes a reality. There are many obstacles to overcome, for instance; a constant struggle to obtain enough resources and to reach relevant levels of competence within the personnel.

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.

Abstract Background: The World Health Organization has expressed a great concern about the increasing prevalence of childhood obesity. Region Västra Götaland (VGR) has developed a web based program to support school nurses in their work to promote health among children with obesity. Previous research on childhood obesity emphasizes the importance of support from nurses and how their work is organized. Aim: The aim of the study is, firstly, to explore school nurses experiences with health promotion work among obese children. Secondly, to investigate whether school nurses use the salutogenic theory of health.

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

The aim of this study is to examine the opinion of teachers as to the situation of young people suffering from Aspergers syndrome in the Sixth Form(gymnasium. In order to find this out I have chosen to interview four teachers with work experience of Aspergers in three different gymnasium in middle Sweden. They were confronted with the following questions: What resources are available for these pupils in the gymnasium? How do they experience that the school situation functions and how would they as teachers like the school situation to function for these young people at school?The result shows that special teachers have an extremely important function to fulfil. Those interviewed felt that there are sufficient resources available, for example guidance and further education for techers as well as both support and means for helping the young people.However, every teacher does not understand this handicap.

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.

This thesis deal with how seniors treat and view the digital world, what their information seeking process looks like and what they perceive as the major obstacles regarding the usage of IKT and the Internet. The experience of the seniors is put in relation to how Uppsala City Library is carrying out the task to increase digital participa-tion. This operation is part of the Digidel network which during the preceding year concluded their campaign Digidel2013 which aimed to render 500 000 new users digitally participant. Following the campaign Digidel published a report on how to further work to increase the digital participation derived from the experience gath-ered from Digidel2013. This report is discussed and put in relation to the proposed measures of Jan A.G.M.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

In order to facilitate trade between EU members, the European Committee has created regulations that will govern supervision of organic products. Every regulatory agency shall, according to the European Committees regulations, carry out a risk classification of each organic producer they regulate. This study for The National Food Administration compares regulation of Swedish organic products with other countries, and aims to produce a simplified model based on risk that can be the beginning of the risk classification model that Sweden in the current situation don?t have. The thesis is based on three questions: 1) What criteria should we use for assigning organic food producers? 2) How do selected European countries and frontrunners rate organic producers and what can Sweden learn from them? 3) How might a national classification model of organic production look in order to ensure an equivalent level of regulation and prevent competition among private inspection bodies? A review of information gathered from the different countries gave differing results.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.