Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The purpose of this essay is to investigate Swedish as a second language Acquisition in a group of students with diverse culturul backgrounds. my intension is to find out if a dialogical posture in teaching with focus on the students earlier knowledge,experianses, thoughts and feelings, will contribute to a teaching enviroment where the students can express them selves and listen to each other. the teachers task is to help the students to explore their own thinking.According to the theoretical base of the essay, sucessfull second language asquisition occours in a meaningsfull context through dialogue and interaction between students and teacher as well as between student and student.I have used a qualitative method consisting in participating as a teacher in this group of second language learners during four lessons, observing, taking notes and writing diary. The teaching material used during the lessons was a book (fiction but based on a true story) and the dialogue in the group proceeded from the story we read together..

Laboratory work is a big part of chemistry education in high school. During our student training placement we have noticed that the laboratory work is not fully utilized to develop students´ chemistry knowledge. This problem made us want to investigate how the laboratory work in chemistry could be set, to become more meaningful for students. We introduced two preparation methods, and examined the outcome of students learning experiences and their Acquisition of chemistry knowledge. This was examined both through surveys and observation.

AbstractThe purpose of this paper is to compare existing theories and policies on CALL (Computer Assisted Language Learning) with the actual situation among practising teachers of ESL (English as a Second Language) of secondary schools in Sweden. The evaluation focuses on the differences between theories and reality, and discusses why, if any, the differences exist. Some background information on second language Acquisition is provided, and recent theories and standpoints within the field of CALL are mentioned to highlight the differences between theory and reality. The evaluation was made by handing out a survey to 33 teachers of ESL, asking questions about their use of computers in their everyday teaching. The survey shows that the gap between the theories and standpoints within the field of CALL, and the reality of teachers in schools often is huge.

In the society of today it?s very hard for companies to succeed with mergers. (A.L.Pablo, M.Javidan:2004) This study intends to elucidate the importance of internal marketing and internal communication with mergers. The intention with this essay is to study and analyse the merger between the two companies Astra and Zeneca and study the employers at the time when the merger took place in 1999.I have chosen to do this study on the basis of an employer?s perspective.

The aim of this thesis is to investigate how a valuation of a company preceding an Acquisition can be affected by the fact that a strong brand is attached to the target company. Techniques to value a company and theories of brands are well developed, but the link between them is partially missing even though the needs to value brands have increased. A case study of five Swedish Acquisitions is conducted to identify possible complicating and simplifying factors and how these are handled in the context of a valuation of an acquired company with a strong brand. Important findings are that a decreased volatility of future earnings can lead to more accurate prognoses and valuations due to the existence of a strong brand. A strong brand can, on the other hand, also make the valuation of the target company more difficult due to the fact that it is a subjective asset which increases the overall risk of the company.

This thesis is about a language-stimulating activity, called the Book Teddy, which take placein Markaryd, a small municipality in southern Sweden. The activity is described and someexamples given of the Book Teddy's visits to the homes of parents and their preschool children.Similar activities in Värnamo, Kumla and Borås, which have been inspired by the BookTeddy are also described.Facts about children's psychology, language development and child language illustrate theimportance of stimulating language Acquisition in the early years. An important example is"The Bristol Study", a longitudinal study of preschool children.A questionnaire was sent to 93 parents, whose children were bom in 1991. 53 parents or57% answered. The analysis was made out of these 53 questionnaires.

This paper aims to examine the mother tongue subject and it´s existence and condition in a school located in the south of Stockholm. I have performed interviews with four teachers about their opinions and attitudes regarding the mother tongue subject in the school were they work. Two of the teachers are teachers in social studies and two of them are teachers in the mother tongue subject. My aim is also to examine whether an interest exists among the teachers to collaborate in between the subjects and what possibilities and conditions such collaboration would have in effect. I have applied a qualitative method based on personal interviews with semi-structured questions as my data Acquisition method.

Purpose: The study examines the risk a rising from the Acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and Acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The data Acquisition system COMET developed by Saab AB contains a unit for signal conditioning and A/D conversion, called KSM. The varieties in signal conditioning constitutes of a number of specific PBAs and maintenance as well as reconfiguration of these are complicated not to mention costly. This thesis has aimed to investigating whether the signal conditioning circuits can be replaced by a general purpose, programmable solution. If so, how can this be done? The development has been carried out by evaluating ideas through the use of a laboratory environment and has resulted in an analog design for laboratory purpose.

Purpose: The study examines the risk a rising from the Acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Syfte: Syftet var att undersöka vad kommunikationsbrister kan bero på och hur en organisation kan gå tillväga för att lösa problem som uppstår på grund av dem. Med detta som grund har studien utformat rekommendationer för hur förvärvsorganisationer kan arbeta med den interna kommunikationen och på så sätt överkomma och förebygga brister i kommunikationen.Metod: En fallstudie utifrån en deduktiv forskningsprocess användes genom att ställa upp påståenden utifrån teorin som prövades på empirin. Datainsamlingen skedde genom kvalitativa intervjuer och en kvantitativ enkät.Slutsats: Brister som uppstår i kommunikationen har en verkan på hela organisationens finansiella och prestationsmässiga resultat. Genom att lägga beslag på kommunikationen kan en förvärvsorganisation bli mer framgångsrik..

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

The purpose of this study is to contribute knowledge on how pedagogues use play as a way to expose children to the English language. I chose the qualitative method of interviews to conduct my study. The objects of study were four English speaking pedagogues at a preschool with English in their profile. This profile was a major factor when choosing where to carry out the study, as not every preschool in Sweden offers English.The interviews were conducted in English, as all four pedagogues were native English speakers and I did not want a possible language barrier to influence the results. The questions were composed with play as a focal point and a way to expose the children to English.My findings showed that play is an important tool for children to take part of and learn English.