<p>This thesis deals with the field of warehouse management, focusing on frequency control of stock. The purpose of the thesis is to reduce the warehouse staff mileage by placing an article based on its number of picks, i.e. how frequently it gets picked. In order to achieve relevant results the following four questions have been answered in the thesis:</p><p> </p><ul><li><em>How should the articles be placed with regard to the picking frequency?</em></li><li><em>Which factors, if any, needs to be addressed beyond the picking frequency when articles are placed based on frequency?</em></li><li><em>Can the present picking system be improved?</em></li><li><em>Is frequency placement with regard to the picking frequency profitable to implement for the company?</em><em></em></li></ul><p>The thesis is based on literature studies and on the data that has been collected from the company’s business system. Other information has been collected through interviews and observations.</p><p> </p><p>The authors have reached a conclusion that is based on a classification and grading of the company’s articles. An analysis of how the articles where placed at the time of the study resulted in that deficiencies with the current article placement could be identified. The main deficiency was the articles placement with regard to how frequently they were picked. To find out which articles were the most frequently picked an ABC-analysis were done on the company’s standard articles. This thesis is based on the articles that were classified as A-articles in this ABC-analysis.</p><p> </p><p>Articles that were identified among the most frequent was scattered throughout the warehouse, sometimes far away from the stock workers baseline. A number of different needs and criteria could be identified and used to formulate a improvement proposal. This proposal contains exact placements for the articles with the highest frequency as well as zones where the higher frequency articles should be placed. In conjunction with this proposal an additional proposal concerning the company’s picking system was presented. This proposal was based on opinions collected from interviews and on the article placement in the stock. The most influential criteria regarding the picking system was the size of the articles, since the picker needs to place larger articles in the bottom and smaller ones on the top of his pallet.  </p> / <p>Det här arbetet behandlar området lagerhantering med inriktning på frekvensstyrning av lager. Syftet med arbetet är att minska lagerpersonalens körsträckor på lagret vilket ska uppnås genom en artikelplacering baserad på artiklarnas antal plockningar, dvs. deras plockningsfrekvens. För att få fram ett relevant resultat har följande fyra frågeställningar besvarats i arbetet:</p><p> </p><ul><li><em>Hur placeras artiklar ut på ett bra sätt med hänsyn till plockfrekvens?</em></li><li><em>Vilka faktorer, om några, behöver tas hänsyn till utöver plockfrekvensen vid placering av artiklar?</em></li><li><em>Hur kan det nuvarande plocksystemet förbättras?</em></li><li><em>Är frekvensläggning med hänsyn till plockfrekvens lönsamt att implementera för företaget?</em></li></ul><p>Grunden till arbetet ligger i litteraturstudier och den data som insamlats från företagets affärssystem. Övrig insamling har skett genom intervjuer och observationer.</p><p> </p><p>Författarna har arbetat fram ett resultat som är baserat på en indelning och sortering av företagets artiklar. En analys av hur artiklarna var placerade i nuläget utfördes vilket resulterade i att brister i artikelplaceringen kunde identifieras. Den huvudsakliga bristen var artiklarnas placering utifrån hur frekvent de plockades. För att få fram vilka artiklar som var de mest högfrekventa genomfördes en ABC-analys av företagets standardartiklar. Arbetet baseras på de artiklar som klassats som A-artiklar utifrån ABC-analysen.</p><p> </p><p>Artiklar som identifierades bland de högst frekventa var utspridda över hela lagret, vissa långt från plockarnas utgångsläge. Ett antal olika behov och kriterier kunde identifieras och användas för att skapa ett förbättringsförslag. Detta förslag innehåller exakta placeringar av de mest högfrekventa artiklarna och även föreslagna zoner där relativt högfrekventa artiklar bör placeras. I samband med förslaget utvecklades dessutom ett förbättringsförslag för lagrets plocksystem. Detta system baserades på åsikter vid intervjuer och efter var olika artiklar placerats på lagret. Det kriteriet som påverkade plocksystemet mest var storleken på artikeln, detta för att underlätta för plockaren då det blir enklare att ha stora artiklar i botten och små artiklar längst upp på en pall.</p>

Τα Κράτη Μέλη της Ευρωπαϊκής Ένωσης υποχρεούνται να συντάσσουν ανά εξαετία εθνικές εκθέσεις για τον έλεγχο της εφαρμογής της Οδηγίας των Οικοτόπων (92/43/ΕΟΚ). Οι εκθέσεις αυτές, όπως αναφέρεται στο Άρθρο 17 της Οδηγίας, περιλαμβάνουν κατά κύριο λόγο πληροφορίες σχετικά με τα μέτρα διατήρησης, καθώς και την εκτίμηση των επιπτώσεων αυτών των μέτρων στην κατάσταση διατήρησης των τύπων οικοτόπων και ειδών Κοινοτικού ενδιαφέροντος. Έχοντας δεδομένο το παραπάνω, έγινε ανάλυση των υπαρχόντων στοιχείων και συγκέντρωση νέων πρωτογενών δεδομένων για την εκτίμηση των ειδών Aphanius fasciatus & Valencia letourneuxi (Παράρτημα ΙΙ, Οδηγία 92/43/ΕΟΚ) στην περιοχή των λιμνοθαλασσών Αράξου, Κοτυχίου, Πρόκοπου που εντάσσονται στο Εθνικό Πάρκο Υγροτόπων Κοτυχίου-Στροφυλιάς. Η μελέτη εμπεριέχει τρείς συνιστώσες. Η πρώτη αφορά στη διαμόρφωση της απαραίτητης υποδομής και μεθοδολογίας για την αποτύπωση της κατάστασης των πληθυσμών των προαναφερθέντων ειδών, σύμφωνα με το Άρθρο 17 της Οδηγία 92/43/ΕΟΚ. Η οδηγία προβλέπει, πέρα από την συλλογή και επεξεργασία δεδομένων που αφορούν πληθυσμούς προστατευόμενων ειδών και την ταυτόχρονη παρουσίασή τους σε περιβάλλον Συστημάτων Γεωγραφικών Πληροφοριών (G.I.S), σύμφωνα με συγκεκριμένες προδιαγραφές της κεντρικής βάσης υποδοχής της Ευρωπαϊκής Ένωσης. Η δεύτερη συνιστώσα αφορούσε στο σχεδιασμό και την υλοποίηση δειγματοληψιών σε συγκεκριμένους οικοτόπους της περιοχής έτσι ώστε να καταστεί δυνατή η συλλογή δεδομένων που χαρακτηρίζουν τους συγκεκριμένους πληθυσμούς. Η τρίτη συνιστώσα επικεντρώθηκε στην ανάλυση της προϋπάρχουσας και της νέας πληροφορίας με στόχο την εκτίμηση της κατάσταση των πληθυσμών, την αξιολόγηση των παραγόντων που επηρεάζουν το μέλλον τους και τις προτάσεις για τη διατήρηση-βελτίωση της κατάστασης της περιοχής. Τα αποτελέσματα της μελέτης για το Aphanius fasciatus μας οδηγούν στο συμπέρασμα ότι οι πληθυσμοί είναι σε καλή κατάσταση από άποψη αφθονίας και ότι δεν συντρέχουν ιδιαίτεροι λόγοι απειλών άρα και ιδιαίτερα μέτρα διαχείρισης. Για το είδος Valencia letourneuxi το οποίο δεν βρέθηκε στην περιοχή μελέτης, καταδεικνύει σε συνδυασμό με προγενέστερες μελέτες, τον περιορισμό της γεωγραφικής εξάπλωσης του είδους με την εξαφάνιση ή κοντά στην εξαφάνιση των δυτικότερων και νοτιότερων πληθυσμών του είδους. Για το λόγο αυτό και αν δεν βρεθεί στο εγγύς μέλλον ίσως πρέπει να εφαρμοστούν κατάλληλα διαχειριστικά μέτρα που θα επαναφέρουν τους πληθυσμούς στην πρότερη κατάστασή τους. / The Member States of the European Union are required to prepare every six years national reports on the monitoring the implementation of the Habitats Directive (Directive 92/43/EEC). These reports, as mentioned in Article 17 of the Habitats Directive, include primarily information concerning conservation measures and impact assessment of these measures on the conservation status of habitat types and species of Community interest. Taking into account the above, were analyzed the existing data, new data were collected for the monitoring of the species Aphanius fasciatus & Valencia letourneuxi (Annex II, Directive 92/43/EEC) in the region of the lagoons Araxos, Kotychi and Prokopos of the National Park Kotychi-Strofylia. The study comprises three components. The first relates to the formation of the necessary infrastructure and methodology for the survey on the condition of the populations of the two species, in accordance with the Article 17 of Directive 92/43/EEC. The Directive provides, except from the collection and processing of data on populations of protected species, also the simultaneous presentation in GIS environment, in compliance with the specific requirements of the European Union central receiving center. The second component included the design and implementation of sampling at specific habitats region in order to collect data characterizing specific populations. The third component focused on the analysis of pre-existing and new information in order to assess the status of populations, the evaluation of factors affecting their future and proposals for maintaining-improving the situation in the region. The results of the study on Aphanius fasciatus, lead us to conclude that the populations are in good condition in terms of abundance and there are no particular threats, therefore special management measures are not nedeed. On the other hand, Valencia letourneuxi was not found in the study area, indicated similarity to previous studies, the limited distribution of the species with possibility of extinction or near extinction of the western and southern populations. For this reason, and if not found in the near future, necessary management measures are required to restore the populations to their former condition.

Den här uppsatsen syftar till att utreda vilket lands lag som blir tillämplig vid en internationell tvist gällande utomobligatoriska förpliktelser vid immaterialrättsintrång, särskilt vid upphovsrättsintrång. Tyngdpunkten ligger i de problem som uppstår då någon gör sig skyldig till ett upphovsrättsintrång med relation till flera länder. Utgångspunkten är Rom II-förordningen och dess åttonde artikel. I artikeln stadgas det att tillämplig lag för en utomobligatorisk förpliktelse som har sin grund i ett immaterialrättsintrång skall vara lagen i det land där skydd görs gällande. Vad innebär då uttrycket ”där skydd görs gällande”? När det gäller registrerade rättigheter, såsom patent och varumärken, innebär artikeln att tillämplig lag ska var lagen i det land där rättigheten är registrerad. Det går dock inte att tillämpa samma princip på oregistrerade rättigheter. När det gäller oregistrerade rättigheter ska istället lagen i det land där intrånget skett vara tillämplig. Upphovsrätt är en sådan oregistrerad rättighet som, enligt svensk rätt, uppstår så fort verket är färdigt och har uppnått en viss verkshöjd. Det här synsättet görs även gällande i de flesta andra länder i världen då upphovsrätten i mångt och mycket bygger på Bernkonventionens lydelse från 1886. Svårigheten som domstolarna kommer att ställas inför är då någon gör sig skyldig till ett upphovsrättsintrång med relation till flera länder. Eftersom skyddet görs gällande i det land där intrånget skett blir frågan om vilket lands lag som ska vara tillämplig i dessa fall. Domstolarna kommer att behöva ta ställning och i den här uppsatsen framställs en del förslag till möjliga lösningar. Uppsatsen diskuterar även om reglerna i artikel 8 Rom II-förordningen är de bästa då det gäller upphovsrättsintrång generellt. / This essay aims to investigate which national law that is applicable to an international dispute concerning non-contractual obligations in international property rights (IPR) violations, particularly in copyright infringement. The emphasis lies on the problems that arise when someone is found guilty of copyright infringement with a connection to several countries. The starting point is the Rome II-regulation and its eighth article. The article states that the law applicable to a non-contractual obligation arising from an infringement of an intellectual property right shall be the law of the country for which protection is claimed. What does then the phrase “for which protection is claimed” mean? In the case of registered rights, such as patents and trademarks, the article implies that the applicable law shall be the law of the country where they are registered. It is not possible however to apply the same principle to unregistered rights. In the case of unregistered rights it is instead the law of the country where the violation occurred that shall be applied. Copyright is an unregistered right which, according to Swedish law, appears as soon as the work is finished and has reached a certain level of originality. This approach is also applicable in most other countries of the world where copyright law is largely based on the Berne Convention from 1886. The difficulty that courts will face is when someone is claimed guilty of a copyright infringement with a connection to several countries. Given that protection is claimed in the country where the violation occurred, the question will be of which national law that should be applied in these cases. The courts will have to take a position and this paper presents some possible solutions. The essay also discusses if the rules of article 8 of the Rome II-regulation are the best applicable rules in the case of copyright infringement in general.

Ce travail poursuit deux objectifs principaux: un objectif juridique et un objectif d'ordre épistémologique. Il s'agit tout d'abord de rendre compte d'un point de vue juridique et empirique les implications du passage des Conventions de Lomé à l'Accord de Cotonou. Nous examinons les implications de la redéfinition des accords de coopération sur les politiques de développement des Etats ACP, et plus précisément l'évolution des obligations à la charge des deux groupes de pays dans les domaines du commerce international et des droits humains. Dans un premier temps, nous montrons que la non réciprocité des obligations commerciales entre les deux groupes de pays qui caractérisait les Conventions de Lomé est définitivement écartée au profit d'obligations réciproques et identiques pour les deux groupes de pays en conformité des dispositions de l'Organisation mondiale du commerce. Le principe de l'inégalité compensatrice est abandonné au profit de la libéralisation commerciale. Le traitement spécial et différencié, pourtant consacré dans l'Accord instituant l'OMC, apparaît ainsi dépourvu d'une grande partie de son intérêt. Dans un deuxième temps, ce sont les obligations relatives au respect des droits humains qui retiennent notre attention. L'élargissement du champ de la coopération à des questions considérées depuis l'indépendance comme des questions relevant de la compétence interne des Etats, se traduit par une remise en cause de la souveraineté des Etats ACP. Le principe de non-ingérence dans les affaires intérieures, héritage de la décolonisation, est ainsi remis en question. Mais surtout, nous établissons que tous les droits humains ne sont pas concernés par cet élargissement. Le deuxième objectif de ce travail est d'ordre épistémologique. Il VIse à démontrer le caractère heuristique d'une analyse constructiviste du droit pour la compréhension de notre objet mais aussi l'intérêt de ce type d'approche au regard des débats qui structurent le champ disciplinaire sur les rapports entre les droits humains et le droit du commerce international. A travers l'étude de l'Accord de Cotonou, nous tentons de mettre en lumière le fait que les droits humains et règles de l'OMC n'évoluent ni de manière complémentaire ni séparément et qu'il ne suffit pas de raisonner en termes de «rattrapage» et de correctifs ponctuels afin d'harmoniser ces deux champs de règles. En conclusion nous constatons que cinq ans ont suffi aux institutions européennes pour réaliser un véritable «exploit» politique. Elles ont réussi à renverser l'ensemble des obligations économiques qui étaient à la charge des deux groupes de pays, à supprimer les protocoles produits en faveur des ACP, à faire adopter un programme de libéralisation commercial qui va au-delà de tout ce qui a été négocié jusqu'ici au niveau multilatéral et ce, sous couvert de mise en conformité avec les dispositions de l'ÜMC. Enfin, l'DE a fragilisé le Groupe ACP en le morcelant en six régions, dont certaines n'ont aucune existence institutionnelle, avec lesquelles elle négocie actuellement un vaste programme de libéralisation commerciale. En ce qui a trait au respect des droits humains on constate qu'à la différence des normes de l'OMC qui font l'objet de négociations permanentes et structurent le cadre institutionnel et le fond de la coopération, le respect des droits humains ne fait pas ou peu l'objet de négociations entre les deux groupes de pays. De plus, s'ils occupent désormais une place centrale dans le discours des institutions communautaires en charge du développement, le seul mécanisme mis en oeuvre pour sanctionner leurs violations est utilisé d'une manière partiale et sélective. Seule l'DE peut l'utiliser et elle ne choisit de le faire que quand la sanction infligée à un pays ACP ne met pas en péril ses propres intérêts. Bref, l'intégration des droits humains dans le cadre de la coopération contribue davantage aujourd'hui à une remise en cause de l'égalité souveraine des Etats qu'à la promotion des Pactes de 1966, au respect des normes de l'OIT ou du droit des réfugiés. / This work pursues two aims. The first one is to seek to understand and to explain the stakes and the implications of the transformation of the Lomé convention into the Cotonou agreement, from a constructive approach of law. It is then a question of contributing to the legal thought concerning the degree of complimentary and coherence between the two fields of the internationallaw, human rights and international trade law. The second aim led us to look into the question of the real integration, which proved to be selective, of the standards coming from these two fields of law into the Cotonou Agreement. In the cooperation, the breach of human rights, as the OMC standards, is appreciated in a subjective and unilateral way by the E.U. Far from contributing to a complementary approach, the cooperation reinforces the dichotomy between these two fields of internationallaw, by treating them on a hierarchical basis. / "Thèse présentée à la Faculté des études supérieures de l'Université de Montréal en vue de l'obtention du grade de Docteur en Droit (LL.D.) Et à A la faculté de droit Jean Monnet en vue de l'obtention du doctorat en Sciences Juridiques"

À la suite d'attaques terroristes massives est apparue une motivation féroce qui risque d'être manipulée pour justifier des excès de force. Voulant prévenir des attaques armées contre leurs intérêts, certains États ont adopté des politiques de « tuerie ciblée » pour éliminer de façon permanente des terroristes en sol étranger qui menacent leur sécurité. II est pourtant illégal de tuer des individus en l'absence de conflits armes sans égard au droit à la vie. La présente recherche tient à déterminer si, en vertu du droit international, des États peuvent neutraliser par force des individus dangereux ou bien venir au secours d' otages en sol etranger. En étudiant l'article 51 de la Charte des Nations Unies, un certain nombre de conclusions sont apparues, notamment que des opérations pour « arrêter ou neutraliser » ne peuvent avoir lieu que dans des États qui supportent des terroristes ou qui restent indifférents face à leur présence, et que I'expression « guerre contre Ie terrorisme » ne peut permettre des «tueries ciblées » sans avoir à considérer les droits à la vie et à la légitime défense. Puisque toute division entre les membres de la communauté internationale peut venir limiter la prévention d'attaques, le fait que la coopération entre les États ayant abolis la peine de mort et ceux ayant recours aux « tueries ciblées » puissent en souffiir fait l'objet de cet ouvrage. Ladite recherche conclue que l'utilisation de « tueries ciblées » en dehors du contexte de conflits armés ne peut être permis qu'en dernière mesure lorsque réellement nécessaire pour prévenir des attaques armées et protéger la vie. / From the ashes of devastating acts of terrorism has arIsen a resolve so powerful that measures of counterterrorism risk being manipulated by states to justify excess. In an attempt to prevent armed attacks against their interests, a number of states have adopted policies of targeted killing to permanently incapacitate terrorists on foreign soil. The intentional killing of suspected offenders, however, cannot be lawfully carried-out by states in the absence of armed conflict without regard for the right to life. The following research attempts to determine whether it is permissible for nations to use force on foreign soil to . incapacitate dangerous individuals or rescue hostages under international law. By studying article 51 selfdefense of the United Nations charter, a number of conclusions are asserted, namely that operations to "arrest or neutralise" can only be carried-out in states that support terrorists or are complacent to their presence, and that declaring "war on terrorism" cannot allow governments to kill suspected terrorists in countries where there is no war, except in a manner that is reconcilable with the rights to life and selfdefense. Since division among members of the international community may ultimately diminish their ability to collectively suppress international terrorism, the potential for hindered cooperation between abolitionist states and those that carry-out targeted killings is also addressed. The current research concludes that targeted killings can only be justified outside the context of armed conflict when they are truly necessary as a last resort to prevent armed attacks and save lives. / "Mémoire présenté à la faculté des études supérieures en vue de l'obtention du grade de Maîtrise en droit (LL.M.)". Ce mémoire a été accepté à l'unanimité et classé parmi les 10% des mémoires de la discipline.

1950 m. visuotinis aplinkos apsaugos poreikis dar nebuvo akivaizdus, todėl teisė į aplinką nebuvo paminėta Europos žmogaus teisių ir pagrindinių laisvių apsaugos Konvencijoje. Dėl aplinkos taršos iškilo asmenų teisės į aplinką problema ir šios teisės gynimo būtinybė. Dėl šios priežasties galima teigti, kad Europos žmogaus Teisių Teismo praktikos vaidmuo aiškinant teises, įtrauktas į EŽTK, šiomis dienomis yra labai svarbus spendžiant aplinkos problemas žmogaus teisių kontekste. Teismas interpretuoja aplinkos teises kitų teisių, esančių EŽTK, pagrindu, įskaitant teisę į privatų ir šeimos gyvenimą. Kadangi tam tikra rimta žala aplinkai gali pažeisti ir asmenų teises, ypač teisę į privatumą ir būsto neliečiamumą, šiame magistro baigiamajame darbe nagrinėjama EŽTK 8 straipsnio taikymo su aplinka susijusiose bylose problema. Magistriniame darbe siekiama išnagrinėti svarbiausius EŽTK 8 str. taikymo ginant pažeistas žmonių teises su aplinka susijusiose bylose ypatumus Europos Žmogaus Teisių Teismo jurisprudencijoje, ir šio straipsnio taikymą bei aiškinimą Lietuvos teismuose. Todėl yra analizuojami teismų sprendimai, susiję su aplinkos teisių pažeidimais, kylančiais dėl aplinkos būklės blogėjimo. Darbe nagrinėjamos Konvencijos 8 straipsnio taikymo sąlygos su aplinka susijusiose bylose. Jos yra dvi: ryšys tarp pažeidimo ir valstybės bei rimta tiesioginė žala, pasiekianti minimalų sunkumo lygį. Taip pat analizuojami šio straipsnio taikymo ypatumai. Pagrindiniai ypatumai yra susiję... [toliau žr. visą tekstą] / In the 1950s, the universal need for environmental protection was not yet apparent, therefore there was no mention of right to environment in the European Convention on Human Rights and Fundamental Freedoms. Due to pollution of natural environment, there arise an important problem of the human right to environment and the necessity of the protection of this right. For this reason it is possible to state that the role of the European Court of Human Rights practice and its interpretation of the rights, included in the ECHR, to respond environmental concerns within the context of human rights is especially relevant nowadays. Court interprets the environmental rights on the basis of other rights, which are included in the ECHR, including the right to private and family life. Since some serious damage to the environment may violate the rights of individuals and, in particular their right to privacy and the inviolability of home, in this master's final work a problem of the application of Article 8 ECHR in environment-related cases is examined. Master's Work seeks to examine the most important specificities of application of Article 8 of the ECHR in defending violated human rights in environment-related cases in the case law of the European Court of Human Rights and the application and interpretation of this Article in the courts of Lithuania. Therefore the judgments, related to interference in individual rights derived from environmental degradation, are analyzed. It examines... [to full text]

Prompting students to self-explain during problem solving has proven to be an effective instructional strategy across many domains. However, despite being called “domain general”, very little work has been done in areas outside of math and science. In this dissertation, I investigate whether the self-explanation effect holds when applied in an inherently different type of domain, second language grammar learning. Through a series of in vivo experiments, I tested the effects of using prompted self-explanation to help adult English language learners acquire the English article system (e.g., teaching students the difference between “I saw a dog” versus “I was the dog”). In the pilot study, I explored different modalities of self-explanation (free-form versus menu-based), and in Study 1, I looked at transfer effects between practice and self-explanation. In the studies that followed, I added an additional deep processing manipulation (Study 2: analogical comparisons) and a strategy designed to increase the rate of practice and information processing (Study 3: worked example study). Finally, in Study 4, I built and evaluated an adaptive self-explanation tutor that prompted students to self-explain only when estimates of prior knowledge were low. Across all studies, results show that self-explanation is an effective instructional strategy in that it leads to significant pre- to post-test learning gains, but it is inefficient compared to tutored practice. In addition to learning gains, I compared learning process data and found that both self-explanation and practice lead to similar patterns of learning and there was no evidence in support of individual differences. This work makes contributions to learning sciences, second language acquisition (SLA), and tutoring system communities. It contributes to learning sciences by demonstrating boundary conditions of the self-explanation effect and cautioning against broad generalizations for instructional strategies, suggesting instead that strategies should be aligned to target knowledge. This work contributes to second language acquisition theory by demonstrating the effectiveness of computer-based tutoring systems for second language grammar learning and providing data that supports the benefits of explicit instruction. Furthermore, this work demonstrates the relative effectiveness of a broad spectrum of explicit learning conditions. Finally, this work makes contributions to tutoring systems research by demonstrating a process for data-driven and experiment-driven tutor design that has lead to significant learning gains and consistent adoption in real classrooms.

Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

This study focus on how two local news papers in the northen part of Sweden reported about the investigation of illegal hunting, called Kalixhärvan, in the years of 1983-1984. The study also adress how this newspapers presented the agents that is mentioned in the newsarticles, who played an importent part during the investigation. The study is based on the analysis of eight articles involving the investigation. The aricales is selected from march 1983 to march 1984. The analys is made using the method of critical linguistics and with the theoretical ground in theories of masculinity and stereotypes. Critical linguistics has five methodological tools which are used in the study. The results of this study showed that the news articles uses stereotypes, language and words to make the news more thrilling. The study also showed that the police goes against the given stereotype in the way that the are portrayed as criminales. The hunters are mostley portrayed as an northern-Swedish stereotype, which are a person who loves the nature, hunting, snowmobiles, weapons and lives in a macho-culture. But they are also portrayed as a criminal group of pepole, who are hunting illegaly with illegal weapones. The study also shows how the witness of the crime are threatened by both hunters and police officers.