Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

The purpose of my independent work was to develop and test a task-specific assessment matrix to the students writing logs that occurs in connection with their APL (workplace-based learning). The matrix is based on upper secondary school subject plan House building from The Swedish National Agency for Education and the four courses House building process, House building 1, House building 2 and House building 3 - conversion. Due to the matrix structure, I used the example matrix of Malmö University. The task-specific assessment must both serve as a guide for students in the implementation of the log writing, and in the evaluation of the assessment work. Both students and teachers then get a common assessment tool for evaluation.

The authors of this paper intended to study and compare local secondary schools(municipally owned schools) and independent secondary schools(privately owned schools) in Stockholm County. The purpose oft his paper is to explore how secondary schools market themselves and whether the view and use of marketing is different between municipal and independent secondary schools. The essay is by nature multi-case study and interviews were conducted with representatives from four high schools, two municipal and two independent, one representative from Education Committee and one from Privet Schools? Association.The introduction of School reform in 1992 enabled opening of privately owned schools and empirical datas hows that before 1992 secondary schools did not have the same extent of competition and the need of marketing was not widespread, but today there is fierce competition among secondary schools. The introduction of School reform changed the conditions for the Swedish school market, greater freedom of choice led to atougherfight for the students, which in turn increases the competition between secondary schools.

The aim of this report is to investigate, on the basis of two consult agencies perspectives, what the possibilities and obstacles are to integrate the work with antagonistic and accident related risks. The report is based on two consult agencies where each agency´s work procedure is represented by a risk management method. The work with accident related and antagonistic risks is analysed and evaluated compared to four different components. The components are risk management process (IEC´s and FEMA´s model), driving forces, education and competence, and resources to control risk management with COSO?´s ERM framework.

ABSTRACT Title:                                                Retargeting- When display advertising builds                 loyalty Authors:                                           Mikaela Johansson och Anna Svensson Kjällberg Advisor:                                           Thomas Helgesson Level:                                               Bachelor´s in thesis in Marketing, (15 Swedish       credits) Spring 2014. Keywords:                                        Retargeting, branding Question:                                                    In branding, how should small e-enterprises            work with retargeting? Purpose:                                           The purpose with this essay was to identify how    retargeting should be used in small e-enterprises                             when branding. This was done by comparing two e-enterprises practical use of retargeting, with two                           brand consultants and two retargeting consultants theoretical knowledge within each expertise.   Method:                                            A qualitative method with a deductive approach    has been used to answer the problem statement.  Theoretical framework:                              Earlier theories about retargeting, brand building    and recommended practices, related to marketing                       on the internet, were presented in the frame of       reference. Empirical framework:                                 Primary data were presented by two respondents   representing each area: Companies, Retargeting                        consultants and Brand consultants.Conclusion:                                                   The          marketing tool allows companies and      their               brands to get the chance to appear in                        wide area                      networks on the internet.    The tool is primary used                                                                for a sales                      purpose but the tool also has potential in brand-                                                                       building purposes.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

Our aim with this study is to investigate whether or not Utbildningsradions - which is a public broadcasting agency - educational programmes reproduce the existing gender patterns of the female and male genders. We have chosen to analyse two educational programmes, Home Farm Twins and Rena rama forntiden.We use a social constructionist theory regarding the construction and reproduction of gender and the method we have chosen to use is a qualitative content analysis to study the educational programmes.Our conclusion is that in the case of Home Farm Twins, it reproduces the current stereotypes that exist in society. Rena rama forntiden on the other hand does not, the program has got a clear gender perspective in regards to its content. Though it can be said that in some ways it does not reflect upon the gender patterns that exist in society today, to a satisfactionary extent.Utbildningsradion does not achieve its policy concerning Home Farm Twins, but on the other hand it shows that in the case of Rena rama forntiden they do own up to the standards regarding cultural diversity and creative aim..

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

A webpage can be perfectly usable but if users are unable to find the webpage it will remain unused. Nine out of ten Swedes use a search engine and the most popular one is Google, amongst other search engines. In this report I seek to answer which ranking factors that should be included in an SEO-audit of an existing webpage and also how to optimize a webpage for search engines. Applying the method heuristic evaluation normally used to discover usability issues in an existing interface, on TT News Agency?s campaign site I found issues having a negative impact on the visibility in Search Engines Page Results.

Användandet av kändisar i reklam är ingen ny marknadsföringsstrategi. I denna grupp av celebriteter ingår kända idrottspersonligheter. Att använda atleter i reklam har visat sig vara en effektiv strategi. Syftet med denna uppsats är att undersöka sambandet mellan olika idrottspersonlighet och de produkter/varumärken de representerar. Den försöker även svara på ifall idrottspersonligheten framställs på ett speciellt vis samt om reklamen riktade sig till en speciell grupp i samhället.

The aim of this study is to analyze the justification of a financial incentive that rewards students who rapidly finish their studies within the language education ?Swedish for immigrants? (sfi). Thereby, we want to see what assumptions are made about the students, and relate this to experiences of the education at a local level. We applied a text analysis on a government bill about the incentive, which showed that the deficiencies in the education are said to be caused by the students? lack of effort.

In this interview study I have examined eleven Swedish advertisers and professional communicators and their view of ethics in the advertising industry. The purpose of the study was to shed light on how they see their ethical responsibilites, as well as trying to understand how they reason in regard to ethics as a whole. The main research questions regard the distinction between business and economic responsibilities towards their clients and societal ethical responsibilities, which ethical questions are of importance to them, and how they believe the industry should be regulated.The theoretical framework of the study uses media ethics, social responsibility theory, media accountability theory, and stockholder and stakeholder theory as its base. The study was performed using a qualitative method through interviews and the interpretation of these. The results of the study finds that the consulted advertisers have set opinions of what they themselves would decline to work with for ethical reasons, and has also been able to identify five main categories of ethical issues that they attach great importance to.

This is a study based on discourse theory in purpose to examine the border-politics ofthe EU. Since the EU step by step has developed into an area of free movement on capital, people and services, the external frontiers have been given prioritiy on the political scene. Development in recent years have put questions of foreign- and security politics on a supranational level, meaning that the EU-member states in a wider range now cooperate in these political areas.To handle the increasing ammount of (illegal) migration to the EU an independet agency, Frontex,was established 2005 in favour of coordinating the Member States in issues regarding bordersecurity. The focal point of this study is to critically examine the identity of Frontex by using Becks theory of risk combined with the theory of governmentality. By doing so I seek to highlight the relation between Frontex and the EU and also that of Frontex mission in relation to illegal immigration.

Today's consumers are demanding more and more from companies and are no longer as easy to im-press as they used to be. It is now the consumers that hold an increasing amount of power over com-panies and not the other way around. This change in consumer behaviour has caused an identity crisis for traditional advertising, and companies are now searching for new ways of reaching their target audience. The purpose of this combined qualitative and quantitative case study is to examine possible risks and possibilities that a retailing company face when communicating through Facebook. Data has been collected through in-depth interviews with company representatives combined with a quantitative study of the company's Facebook followers in order to answer the questions of (1) which possibilities and risks a retailing company face through the use of a Facebook fanpage and (2) if there is a differ-ence in the attitude and behaviour of active respectively passive followers that may have been caused by a retailing company's marketing communication on Facebook.