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Denna uppsats syfte är att studera de föreslagna förändringarna gällande fasta driftställen inom ramen för BEPS action 7. Avstamp görs i gällande svensk rätt för att vidare diskutera OECD:s modellavtal och dess kommentars rättskällevärden med hänsyn till förändringar inom ramen för action 7. Utgångspunkten gällande kommissionärsupplägg i OECD:s diskussionsutkast formuleras som ”i många fall är komThe purpose of this thesis is to study the suggested changes in accordance to the PE definition introduced in the BEPS action 7 working paper presented by the OECD in September 2014, with public comments due in January 2015. Initially, the Swedish PE legislation is examined. Further the model convention on income and capital and its commentaries are discussed regarding its legitimacy as source of

Problemområde: Mellan 2010 och 2012 vårdades 4312 kvinnor inom slutenvården för självskadebeteende i Sverige. Studier har visat på ett bristande bemötande från sjuksköterskan gentemot kvinnor med självskadebeteende. Bakgrund: Studiens omvårdnadsteoretiska utgångspunkt grundas i ett holistiskt människoperspektiv. Brister har tidigare uppmärksammats i kunskap och kommunikation kring självskadebetee

In todays knowledge economy the use of information and communcation technology (ICT) is ever increasing. The need for investment in ICT infrastructure is stressed from a range of policy makers. In this thesis, using the concept of virtual proximity, the question of how these ICTs can facilitate innovation for rurally located companies will be discussed. The thesis will be aimed at the plastic indu

In Kenya, the commercialization of smallholder agriculture has become an inte¬gral part of the national strategy to address the problems of economic and food poverty. Despite extensive governmental efforts to promote the transition of smallhold¬ers from subsistence-based to commercially-oriented livelihoods, a broad based transformation of the sector has not yet materialized. The thesis is based o

Title: Training Organisational Soldiers: Leadership and Control in Trainee Programs Authors: Anna Piela and Annika Theiss Supervisor: Jens Rennstam Submission Date: May 22, 2015 Purpose: The purpose of our research is to provide a more critical perspective on leadership and leadership development within the context of trainee programs. Therefore we aim to understand how leadership is constructed i

Denna mastersuppsats tar fram en metod för att automatiskt hitta och rita ut höger hjärtkammare i datortomografibilder. Hjärtat är ett av kroppens mest vitala organ där en liten störning kan leda till ödesdigra konsekvenser. Med detta i åtanke är det inte konstigt att hjärt- och kärlsjukdomar är den vanligaste dödsorsaken i världen. Det är på grund av detta som forskningsprojekt likt SCAPIS har vuUsing cardiac computed tomography (CT), images of both the left and right ventricle can be acquired. Potential findings of interest are for example enlarged ventricles or inadequate pumping, which can be used for diagnosis. The analysis requires that the ventricles are outlined, either manually or automatically. Automated segmentation methods for clinical use exist for the left ventricle but not f

This dissertation examines the role of internal communication in enhancing employee motivation. As a role model – pharmaceutical company Roche Latvia was chosen. Roche Latvia is one of the Top 3 leading pharmaceutical companies in Latvia (Roche, 2015), and is seen as the main and most important contributor in educating patients and doctors, as well investing research and donating to charities. The

This research strives to examine the impact of online brand communication on the content strategy of a premium brand in the context of ETON e-commerce store. The secondary purpose of the study provides the insight as to why brand message affects brand content strategy through various communication modes. The research set forth brand perspective to create an in-depth understanding of the mechanisms

This essay investigates, using semiotic deconstruction, how Korean TV fiction dramas signify gay men in the contrasting of a designated 'normal' that effectively communicates heteronormativity as "myth" obscuring other ‘alternative’ ways of life. This heteronormativity is neither universal nor eternal but is rather part of the situated collective imaginings of Korean communities

De stora pensionsavgångar som offentlig sektor står inför innebär att 4 av 10 chefer når pension inom snar framtid. En grundläggande förutsättning för en fortsatt utveckling av välfärden blir därmed tillgången på unga medarbetare vilka har potential att överta dessa chefspositioner. För att fylla de positioner samt behålla unga medarbetare som besitter rätt kompetens och hög potential måste organi

Our aim is to understand and interpret leader and employee’s perception about ethical leadership. We engaged in qualitative research method based on interpretive paradigm based on our social constructed ontological perspective.Empirical findings were collected through eleven semi-structured interviews in two organizations operating in publications and microbiology-laboratories supply market.

Per Mårtensson Tillämpning av SCORE-metoden på f.d BT Kemis södra område Syftet med denna uppsats har varit att tillämpa multikriteriaanalysen SCORE för att utreda vilket av tre åtgärdsalternativ som mest gynnar hållbar utveckling vid den kommande saneringen av det södra området på BT Kemi – samt att även utvärdera själva SCORE-metoden. Intresset för hållbar sanering har ökat i takt med att Remediation of contaminated sites may cause adverse negative effects like usage of non-renewable resources, high monetary cost, air emissions and an increased risk of accidents. Therefore, interest in sustainable remediation has increased in recent years. The aim with sustainable remediation is to integrate a holistic perspective on remedial projects and find the alternative that is considered bes

Denna studie ämnar förklara konstruktionen av en ny genre som forskare menar är en epidemi på den digitala horisonten som kallas hämndporr. Studien syftar till att undersöka vilken typ av språk och argument som används i samband med hämnd-porr samt vilka typer av hat detta ger uttryck för. Studien kommer även beröra kvinnor som offer och hur deras liv har påverkats till följd av publicering av bilThis paper attempts to explain the construction of a newly developed genre that researchers believe is an epidemic on the digital horizon called revenge porn. The study examines patterns of language and hatred related to revenge porn as well as women as victims. The study examine how their life’s has been affected as a di-rect result of publications of photographs or videos of sexual nature. Our t

The aim of the thesis is to explore discourses on bisexuality focusing on bisexual women and the relationship between bisexuality and other sexualities. The material contains both factual texts (information texts) and autobiographical texts (blogs) written by self identified bisexual women. The texts are analyzed with Laclau and Mouffe’s discourse theory. The analysis is divided into three chapter

Konsumenter har tidigare setts som en stor massa som organisationer kunde göda med information. Detta synsätt är långt ifrån dagens aktiva konsumentroll, dagens aktiva konsument har tvingat organisationer till att förändra sättet de kommunice- rar med sin målgrupp. De nya sätten för kommunikation som har skapats av den aktiva konsumenten har genererat nya möjligheter för både organisationer och koConsumers have previously been viewed as a large mass, that organisations could provide with information. This view cannot be further from what today’s active consumer role looks like. The new active role of today’s consumer has changed the way organisations think about their communication towards consumers. New ways of communication, enabled by the active and participatory consumer, have provided

This study intends to increase the understanding of which loyalty that is created through a loyalty program in a modern society. The understanding is based on a case study of Coop's membership program. The study is conducted from both Coop's and the member's perspective. The research questions gives an insight into which strategies the program is built upon and how the members respond

The aim of this assigment was to study journals and annual reports from a mentalhospital for mentally retarded to exam how the patients are discribed in the text, I´ve been using documents from Vipeholms hospital. To see what noun they´ve used and if possible to see if there is an existing discourse about the patients. The amount of material that I´ve been used has consisted of 60 journals and 17

This Master Essay discusses the impact of the speed of transition on economic growth in transition countries after 1995. The existing literature reveals that output growth during transition is determined by measures for structural reforms, macroeconomic stability and initial conditions. Furthermore control variables are added. The research question is investigated with the help of a panel data ana

I denna uppsats används reflexiva etnografiska metoder för att problematisera relationen mellan bidrag från Väst, den Kenyanska samhälleliga kontexten och HBTQ-organisationer. Ett queerteoretisk, intersektionellt perspektiv används för att undersöka ämnen som bidrag, bidragskrav, mänskliga rättigheter och kulturrelativism för att förstå hur bidrag från Västerländska institutioner som NGOs och myndThis thesis uses reflexive ethnographic methods to problematise the relationship between Western aid, the Kenyan societal context and LGBTI-rights organisations. It takes a queer theoretical intersectional approach to the themes aid and aid conditionality, human rights, and cultural relativism in order to understand how aid from Western institutions such as NGOs and governments affects the work of

Företag använder allt mer kommunikativa strategier för att påverka konsumenterna att skapa en positiv image kring dem. Dock är image ett immateriellt begrepp i konsumen-ternas medvetande, vilket skapar ett problem för företagen då de inte kan förutsäga vil-ken image som kommer tillskrivas dem. Studien ämnar därför skapa en förståelse kring hur konsumenter skapar mening kring ett företags image. GeOrganizations are increasingly using communicative strategies to try influencing consumers to create a positive image around them. However, the image is an im-material concept in the mind of the consumer, which can create problems for or-ganizations since it is not possible to predict the image that will be assign to them. The study therefore intends to create an understanding of how consumers cre