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 study's aim was to increase knowledge about the resistance of the Muslim religious expressions in the public sphere and its emergence on the basis of the case around the opposition to call for prayer. The study was conducted through the use of the qualitative research approach through interviews with informants who have a pronounced aversion regarding the existence of the public call to prayer in Sweden. The study's questions have been answered by an analysis of the empirical material by using different theoretical points that illustrate how Western standards are valued higher than the other, in the various standard systems. The view of the Muslim religious practices depicted by informants through an interpretative framework that is characterized by Islamophobic arguments that are considered to be incompatible with Western culture and the principles of the secular state striving. Such discourses can create an uneven distribution of power between Muslims and non-Muslims on the basis of the West's representations of Orientalism explained based in ethnocentric knowledge.

This essay concerns the interpretation of house plans in three-aisled longhouses and hall-buildings, in Scandinavia during Iron Age. Full scale house reconstructions need a better basis of interpretations to understand the patterns of roof supporting post holes in excavated house plans. This has led to the thesis, presented here, that the layout of house plans during Iron Age is based on geometrical proportions. In order to prove this, geometric house plans were applied and compared with excavated house plans in 11different case studies, including the fortification of Fyrkat Denmark. It was found that all house plans in the case studies indicate, that the geometrical proportions 1:2, 1:3 and 2:3 of a given circle must have been used for the basic layout of the roof supporting post holes, using a compass and a straightedge.

Bakgrund och problemformulering: År 1990 fastställdes beslut om den s.k. ansvarsprincipen för skolan. Syftet med denna ansvarsprincip var att tydliggöra ansvarsfördelningen inom skolan samt att målstyrning skall användas. Staten skall se till att utbildningen i landet är likvärdig och av hög kvalitet genom att sätta nationella riktlinjer och mål. Kommunerna har stor frihet att själva utveckla skolverksamheten inom de lagar och riktlinjer som fastställts av regering och riksdag.

The aim of this study was to examine the occurence of norms in court cases regarding the Swedish law of support and service for disabled (Lag 1993:387 om stöd och service till vissa funktionshindrade) with the help of a discourse analysis method. More specifically its aim was to examine and identify norms in the different dictums/statements that were to be found in the court cases regarding the supportive institution "contact person" according to the Swedish law "LSS" with the help of a norm science approach. The aim was also to examine when the applicant was found to be entitled to a contact person according to the LSS-law. To be able to do this, the author studied thirty-four different court cases. In these cases six themes were found, that indicated the occurence of norms.

I detta examensarbete presenterar jag olika pedagogers sätt att se på barnen i deras fria lek. Jag utforskar vad pedagogerna ser i leken och hur de ser på barnens färdigheter och andra kunskaper som barnen förmedlar i den fria leken. Detta för att slutligen kunna analysera varför och vilka skillnader det finns i deras tolkningar. Skiljer sig pedagogernas uppfattningar om barnens lek beroende på om de observerade barnen är kända eller okända för dem sedan tidigare?.

Syftet med uppsatsen är att försöka förstå varför mentala problem vid ett framträdande i sång uppkommer samt att hitta lösningar till dessa. Bakgrunden till att jag vill skriva om detta är att jag under praktiker och arbeten med sångelever märkt att just mentala problem ofta hindrar människor från att bland annat framträda inför en publik. Dessutom känner jag mig själv hindrad av denna typ av problem vid framföranden. Mina frågeställningar har bland andra varit hur sångaren påverkas av sin nervositet och vad kritik spelar för roll. Självförtroende och självkänsla är förutom nervositet och kritik termer som dykt upp vid flertalet tillfällen under arbetets gång.

Syftet med uppsatsen var att undersöka hur de populära unga bloggskrivarna Kenza, Kissie och Blondinbella ramats in i Aftonbladet och DN (under 2012) och vilka tolkningar av fenomenet läsaren därmed inspirerades till. De teoretiska perspektiv uppsatsen utgår från är konstruktionismen och inramningsteori, framförallt med utgångspunkt från Van Gorp och van der Goots studier. Andra teorier och perspektiv som legat till grund för arbetet handlar om det postmoderna samhället, postfeministisk mediekultur, populärkultur och ungdomskultur. Inramningsteorin ligger till grund för den metod som använts. Analysarbetet har bestått i att identifiera och dekonstruera inramningarna, de s.k.

This essay examines the processes of interpretations of hadith within a group of muslim women in Stockholm, Sweden. The readings and interpretation of hadith took place in a smaller mosque. The practices of interpretation was studied by the authour through observations and further discussed with informants in interviews. Meaningmaking processes which connected the hadith readings with the everyday life of the group participants; related to questions of moral and etics, relations between men and women and other specific issues, has been highlightened through the observations. The material from observations and interviews has been examined hermeneutically through a narrative model of analysis, revealing structures of interpretation which includes local perspectives as well as connections to a global islamic discourse.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

Decapitated Vs. Stomach buried ? A study of decapitated people and stomach placed people in Iron Age in Sweden and Denmark. This essay is about decapitated persons in graves and those buried on their stomach in the Iron Age in Sweden and Denmark. The analysis is to compare these graves by six perspectives; location of the grave, construction of the grave, grave goods, sex, age and interpretations of the grave.

Fritidshemmet ska enligt syfte s? som beskrivet i l?roplanen ?stimulera elevernas utveckling och l?rande samt erbjuda eleverna en meningsfull fritid?. (Skolverket, 2022, s.25) Begreppet ?meningsfull fritid? kan upplevas som otydlig eller sv?vande, och m?nga personliga tolkningar kan komma att p?verka hur man v?ljer att definiera begreppet. Denna studie syftar till att unders?ka hur l?rare i fritidshem tolkar och implementerar begreppet "meningsfull fritid" i praktiken.

Vi har, genom en kvalitativ intervjustudie, undersökt vad det är som styr när lärare planerar sin verksamhet i skolan. Vilket/vilka av styrdokumenten är viktigast för tolv lärare vid undervisningsplanering, läroplanen eller kursplanen och dess mål? Två högstadieskolor i två kommuner har undersökta. Som bakgrund ges en historisk inblick i tidigare system.Resultatet visar vissa olikheter mellan skolorna när det gäller gemensamma tolkningar av kursplanerna, men likheter i ämnesplaneringen. Vi har dragit slutsatsen att varje skola bör ha "sin egen" tolkning av styrdokumentens mål för att säkerställa undervisningens kvalitet..

This project has been about illustration, text and format with illustration as the main communication path.A study has been made of how these three elements interact, particularly how text and format affect the illustrations. The goal has been to create an illustrated story in a form of a book. The story is about the feeling of being alienated from other people and invites the reader to make their own interpretations. The main target audience has been the ones who is interested in illustration and storytelling, no matter of age.Colors has been inspired from animated movies and the natur. Various textures such as wood, fabric and metal for example has been scanned to create a rough feeling.