Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

This study examines work relations on a real estate agency. My interest is to examine how real estate agents apprehend their work relations, and how a recession can affect these relations. Previous research shows that the occurrence of competition in groups decreases the motivation to cooperate. A different research illustrates that reward interdependence is important to performance, and that task interdependence drives observed cooperative behavior. The study contained six interviews with real estate agents working on commission.

The Swedish Armed Forces have gone through a remarkable change. From beingan organisation built on the notion of countering a Soviet invasion it has evolvedto focusing on small, multilateral rapid reaction capabilities to be used within theframework of the European security and defence policy, ESDP.This thesis regards the change as a process of Europeanisation. Drawing fromsociological and historical institutionalism, it is shown that the Swedish ArmedForces in the post-cold war context was path dependent and unwilling to redefineits historical raison d?être. The origin of the ESDP Europeanised the nationaldefence policy, whereas the bureaucracy was still unwilling to translate the newstructural norms.

In the field of maintenance management there are but a few models an organization can use. The one model that has risen to the status of being the de facto standard in Sweden is pm3(på maintenance management model). The aim of this study is to lay the groundwork for a new method of evaluate the use of pm3within organizations. Today there is no uniform way of performing such an evaluation, which is necessary in order to diagnose the performance of the systems maintenance organizations.In the process of creating our own method for performing this kind of pm3audit, we further developed the ideas from a study by Lagsten & Nordström (2013) that was performed at the county Region Skåne. The authors of that study had developed ideas about using method rationale as a basis of creating a method for pm3auditing.

As revenues from newspaper advertising plummet and their readers loyalty erode, the need to understand newspapers' changing environment and the actors involved in this change is growing in importance. Evidence is the entire industry is entering into a restructuring phase and that this restructuring is driven by the rapid consumer adaption of internet media.In this thesis I elaborate on "how the Internet is affecting the conditions for value creation in printed newspapers" and "how the Internet is affecting the conditions for other actors involved in the printed newspaper's value creation". These two questions land us in the bigger question of "Does the Internet act as a compliment or a substitute to the printed newspaper ".To answer these questions the printed newspaper is represented as the actor in the middle of content producers, advertisers and consumers. It is in its role as a means of distribution and as a co-ordinating force that we study the value creation of the printed newspaper. The empirical base of this thesis is a qualitative participant observation where the author during a period of time interacted and collected data from the open discussion in blogs by several of the industry's top influentials combined with material from seminars and reports on the current state of media.

The aim of this Master?s thesis is to study the relations between internal information and the principal business objectives in a knowledge organization. The questions are: how does the organization behave to its internal information resources, how is the information management related to the principal objectives and strategies, what information policy does the organization develop, and how is the management experienced by the employees. The purpose was to study the supply and management of information designed for internal use and the study was carried out with qualitative, semi-structured interviews to get a picture of the internal information management. The informants were mostly key persons with deep knowledge of internal information.

The aim of this master thesis is to examine research perspectives and a selection ofmanagers? views on the concept of work motivation. With an exploratory approach,based on a literature review and interviews these views are examined and compared inrelation to a theoretical framework. This theoretical framework consists of three keyconcepts, the individual, the context and the regulation of work motivation. Theliterature review reveals two research perspectives, a classic economic perspectivebased on Principal?Agent Theory and a more up to date social psychologicalperspective based on Self-Determination Theory.

The purpose of this paper is to examine how gender in Islam and Hinduism are described in textbooks for high school. The study was conducted using a qualitative content analysis and also using a feminist gender theory and postcolonial feminist theory. All textbooks are written or revised after 2011 when The Swedish National Agency for Educations? new curriculum came into force. Previous research in this area shows that it is most common that gender is treated in isolated parts within the chapters, but that there are textbooks that allows the gender perspective permeate the entire text.

Denna uppsats unders?ker licentieringsf?rfarandet, som var riksdagens juridiska maktmedel f?r att avs?tta medlemmar i riksr?det under frihetstiden i Sverige, med hj?lp av en principal-agent-analys. Studien bygger p? en analys fr?n tidigare forskning av historiska dokument fr?n perioden och unders?ker hur riksdagen anv?nde sin utn?mnings- och avs?ttningsmakt f?r att styra riksr?dets sammans?ttning och beslut. Genom Linnarssons (1943) avhandling identifierades specifika fall av licentiering, de politiska konflikterna och de juridiska grunder som anv?ndes f?r att r?ttf?rdiga avs?ttningarna och via en analys av dessa genom principal-agent teorin fick vi en mer nyanserad bild av licentieringsf?rfarandet.

Tourism is a growing industry that brings in a lot of money each year, range ofactivities increases and people travel more than ever before. More and more chooseto move from rural areas to larger towns, at the same time when people are travellingthey want to visit quieter places that can offer outdoor experiences in the nature. Thisis something that tourism businesses located in rural areas have a great advantage of.But when the range is large, it becomes important for firms to communicate with themarket, to make the tourists choose to visit them.The purpose of this study is to investigate which media channels and target groupsthat tourism businesses use and how they reflect on the importance of communicatewith the market. To find this out, interviews have been conducted with tree differententrepreneur, all located in Jämtland. The theory?s that has been used is strategiccommunication, public relations, market communication, media channels, socialmedia and target groups.The result shows that all companies think that thecommunication with the market is an important part in the work with the company.The communication gets the business a chance to be seen and it becomes more easilyto create relationships with the stakeholders.

Sex är ett alltmer vanligt förekommande fenomen i marknadsföringsbudskap. Detta gäller inte enbart annonser där produkten har en sexuell koppling utan även i många fall även där sex inte har någon egentlig koppling till produkten som marknadsförs. Anledningen är att sexualiserad reklam antas väcka uppmärksamhet hos konsumenterna och får annonsen att stå ut ur det ständigt ökande mediebruset. Men den ökade förekomsten av sexualiserad reklam har dock blivit föremål för en växande debatt ? många människor motsätter sig användningen av sex i reklam.

Denna studie är av kvalitativ art och syftar till att undersöka huruvida crowdfunding kan överbrygga ett eventuellt finansiellt gap för svenska företag och entreprenörer. Undersökningen fokuserar på tre typer av respondenter, vilka är representerade av företag som brukar crowdfunding som finansieringsform, bolag som fungerar likt ombud för att förmedla kapital med hjälp av finansieringsformen samt respondenter vilka opererar likt investerare i projekten. Studien teoretiska referensram är uppdelad i två sektioner, varav den första avser att beskriva crowdfunding utifrån generiska teorier, vilka utgörs av the Pecking Order Theory samt the Agency Principal Theory. Den andra sektionen ämnar mer specifikt beskriva crowdfunding samt belysa dess revenyer och brister och utgörs av tidigare forskning inom området. Studien mynnar ut i en slutsats att crowdfunding, genom dess tre former, kan utgöra en lösning i form av att metoden kan fungera likt ett komplement för att åter balansera det finansiella vakuum nyföretagare upplever i samband med erhållande av kapital..

Choosing a new plastic material for a container includes several different steps. In this case,the Finnish company Hackman needed a new type of packaging material for theircutlery- and kitchentool series »Hackman tools«. The project was carried out in cooperationwith the design agency Ytterborn & Fuentes, which has Hackman as a client.Several different demands were put on the material in order to fulfill as many of the clientswishes as possible. The most urgent problem with the existing container was the difficultysfor the customer to clearly see the contents in the container. Because of this problemthe customer tried to open the container in the shop.

Tourism has been an expanding market since the first travel agency started in the middle of the 18?Th century, and today it is a global industry, with intensified competition and high demands from the customers. Product development is therefore one of the most important aspects for successful companies, and scientists also agree that the first stages in product development are the most critical. This essay is focusing on those stages, regarding product development on travel agencies, and the research question is as follows: How are new tourism destinations developed and what is the difference in working process between small and big travel agencies? The empirical research consists of qualitative semi-structured interviews with two big and two small travel agencies.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.