Ett uttryck som har uppkommit inom den internationella beskattningsrätten under det senaste året är BEPS. Begreppet står för Base erosion and profit shifting, och syftar till det projekt som OECD driver åt G20:s vägnar. Projektets syfte är att skapa förutsättningar och verktyg för länder att motverka aggressiv skatteplanering som eroderar länders skattebaser. Projektets resultat är i skrivande stund inte färdigt, men det finns mycket som tyder på att vi kommer att se en förändring inom både intern och internationell dubbelbeskattningsavtalsrätt inom de kommande åren.Ett av fokusområdena inom projektet är OECD:s modellskatteavtals omdiskuterade definition av fast driftställe. En definition som vi i Sverige delvis använder oss av vid utformning av definition till fast driftställe i IL 2:29, och där modellskatteavtalets kommentarer används vid tolkning av paragrafen.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

The vegetation?s impact on erosion control is widely explored, even though research? results are scattered where it suggests a both positive and negative relationship between roots and erosion tendency. Research has measured the roots? impact on erosion by many different methods, hence the aim of this study is to offer a clearance of what factors play an important role in the choice of appropriate species controlling river bank erosion. I have therefore studied 17 articles concerning vegetation and erosion control, which were found in different databases such as: Web of Knowledge, Biological Sciences, Academic Search Elite and Google Scholar.

The aim of this study was to investigate the knowledge of dental erosion and the consumption habits of soft drinks among secondary school students. Differences between the sexes should also be investigated. The study consisted of 102 students, 60 women and 42 men, in the eleventh grade from a school in the south of Sweden. A questionnaire with 25 questions, divided in two parts with focus on knowledge respective consumption pattern and behaviour, was handed out and collected by the authors. The data showed that more than 50% of the participants had knowledge about dental erosion.

Today 70 percent of the world's sand beaches are under recession due to erosion. The global warming may have the effect upon the sea level increasing and the erosion increasing on the sand beaches. To save these sand beaches, the erosion must be prevented. Coast erosion shelters like gabions and sea walls are functioning extremely well to protect the land behind the sand beach, but due to the wave reflections, created in front of these so called hard erosion shelters, the erosion of the front beach is accelerated. During the last decades, artificial sand supply (beach nourishment) has been the adopted praxis.

Introduktion: Dental erosion definieras som förlust av tandens hårdvävnad genom en kemisk process som inte involverar bakterier. Dagens förändrade livsstil och kosthållning medför att våra tänder oftare utsätts för kemisk påverkan som kan leda till erosion. Det är flera faktorer som samverkar och dental erosion har en multifaktoriell etiologi.Syfte: Syftet är att beskriva olika registreringsmetoder för dental erosion.Frågeställningar: Vilka metoder kan användas för registrering av initial erosion? Vilka metoder kan användas för registrering av avancerad erosionsskada? Vilka metoder är kliniskt beprövade på patient?Metod: LitteraturstudieResultat: Ett flertal registreringsmetoder fanns beskrivna i litteraturen, merparten var inte applicerbara kliniskt. Registeringsmetoderna som framgick i den beskrivande litteraturstudien var: 3D scanning microscope (IFM), Atomic absorption spectroscopy (AAS), Digital photography (DP), Focus-variation 3D microscopy (FVM), Longitudinal microradiography (LMR), Non-contact confocal laser scanning microscopy (CLSM), Optical assessment, Optical profilometry (OP), Quantitative light-induced fluorescence (QLF), Scanning electron microscopy (SEM), Stylus profilometry (SP), Ultrasound, White light interferometry (WLI) och X-ray diffraction (XRD).Konklusion: Vid registrering av initial erosion krävs analys av tandytans mineralinnehåll samt optiska analyser med hjälp av instrument.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

Erosion är en ständigt pågående naturlig process som kan bli ett problem när hastigheten överstiger vad som är hållbart för naturmarken eller den urbana miljön. Denna uppsats första del behandlar erosion som naturfenomen och produkt orsakad av människan. Erosionshastigheten och omfattning-en påverkas av jordens egenskaper, graden av täckande vegetation och markens lutning samt de naturkrafter som eroderar jorden. Tyngdpunkten i arbetet ligger på erosion i vattendrag. Texten skildrar vidare ingenjörsbiologi som lösningsmetod vid släntstabilisering.

Claw health has been recorded by claw trimmers at trimming in Sweden since 1996, but data was then captured at each AI association. From 2003 data was captured by central scanning and entered directly to the national cow data base at the Swedish Dairy Association (SDA). This reporting was introduced because SDA wanted to be able to use these records to improve dairy cow claw health by breeding. It is desirable with cows that have healthy claws, because poor claw health can contribute to impaired production and fertility. The claw health report begins with some information about herd, claw trimmer, date et cetera and continues with the part where the claw health is recorded. Here the ID of each cow is filled in and on the same row the conditions for dermatitis, heel horn erosion, sole haemorrhage and sole ulcer are recorded as no lesion (blank), slight lesion (/) or severe lesion (X).

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

This master thesis was made to investigate the possibilities of using the Matlab-basedsoftware Basegrain to determine grain size distributions of erosion protections onhydropower dams. Basegrain is a photogrammetric tool developed to generate grainsize distributions and other information about coarse flood sediments by analyzing adigital photo of the stone bed. The investigation was made by validating the ability forBasegrain to assess grain size distributions of various materials smaller than the blocksused in an erosion protection by comparing sieving results or manual measurementswith the results obtained by the program. A statistical comparison was then made bycomparing the results from sieving and the program. The possibilities of using thesame method on existing hydropower dams were then investigated by determiningwhether the method was practically viable or not.The results showed that Basegrain generated grain size distributions for coarse gravelthat were very close to the sieving results.

Erosion är en ständigt pågående process som formar om vårt landskap. Längs med kusten pågår ett samspel mellan vind, vågor, strömmar och sediment. Ett område kan sägas vara utsatt för erosion om mängden borttransporterat material är större än den mängd som avsätts. Det omvända kan också inträffa, det vill säga att stränder växer. Detta kallas för ackumulation.

Introduktion: Erosionsskador är ett växande problem bland barn, ungdomar och unga vuxna. Dental erosion har en multifaktoriell etiologi som består av endogena och exogena orsaker. Att erosionsskador på tänderna ökar kan bero på den höga konsumtionen av sura drycker bland barn, ungdomar och unga vuxna. Personer som idrottar kan löpa risk för dental erosion på grund av frekvent intag av sura sport/energidrycker men även till följd av påverkat salivflöde. Få studier har undersökt fotbollsspelares kunskap om dental erosion och dess konsumtion av sport/energidryck.Syfte: Att studera kunskapen om erosionsskador bland en grupp fotbollsspelande kvinnor och män.Frågeställningar: Vilken kunskap har fotbollsspelande kvinnor om erosionsskador? Vilken kunskap har fotbollsspelande män om erosionsskador? Vilken konsumtion har fotbollsspelarna av energi/sportdryck?Metod: Studien är en kvantitativ, empirisk, tvärsnittsstudie.Resultat: Totalt deltog 44 personer i studien, 29 kvinnor och 15 män.

Erosion in coastal areas is a common problem all around the world. The range of the problem depends on several factors, i.e. type of bed-rock and soil, wind and wave climate. Another factor is whether the area is of high interest, i.e. if the area is important for tourism and recreation, if there are houses and other buildings close to the shoreline or if it is a site of special scientific interest.