The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting Agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

In April 2010 Vägverket (the Swedish National Road Agency) andBanverket (the Swedish National Railway Agency) will merge intoTrafikverket (the Swedish National Traffic Agency). Trafikverket willassume unified responsibility for the risk management that atpresent is responsibility of Vägverket and Banverket separately. Atpresent, as it will be shown in this thesis, Vägverket and Banverketshare the same theoretical background for risk management but usedifferent implementations often within the same agency. The use ofdifferent implementations results in a reduced transparency of therisk management both within and outside the Agencies: this willbecome even more problematic when they will be fused intoTrafikverket.The aim of this thesis is to review the current risk managementmethodologies used at Vägverket and Banverket and to suggest aunified tool for the risk management at Trafikverket. This will bedone by focusing in particular on construction projects, one fromVägverket (Partihallsförbindelsen) and one from Banverket(Nynäsbanan).

This study is about a guardian ad litem mission, role and relation to unaccompanied children. On the basis of qualitative interviews the study aims to understand the trustees? role and relation to unaccompanied children. We chose to interview nine trustees to achieve a better insight of the trustees roll. We analyzed the interviews and tried to gain a better knowledge about a guardian ad litem mission, role and relationship to unaccompanied children with role theory and concepts off pastoral power and trust.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  Agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

AbstractThis thesis is a qualitative study that provides an insight into the Nordic offshore market, focusing on the North Sea and investigates indications of how the near future may develop in the area and how these developments may affect the Nordic seafarers. Questions central to the work are aimed primarily at how shipping companies, Agencies and seafarers active in the offshore industry look at future activity in the North Sea, Nordic seafarers' status in the global labor market, and how today's employment conditions look like for seafarers in the global offshore industry. The majority of the information was collected through interviewes and questionnaires. The purpose of this study was to examine whether and how the expected development in the North Sea, in terms of availability of oil and gas, may have effect on the Scandinavian seafarers' future work prospects and employment conditions in the global offshore labor. The conclusions that have been drawn are that competition among seafarers in the offshore industry is higher 2015 than previous years (2000-2014) and are expected to increase.

This study is an examination of how conditions for formal and informal music education look like in two townships in South Africa. The purpose of this examination based on different actors' experiences is to find out whether the children in South Africa receive some form of music education and if so, how they think it can help the children in the surveyed areas. The information was gathered both through qualitative, semi-structured interviews with a music teacher, music therapist, creative music facilitator, students, and people who have worked for Sida and partly through unstructured observations. The results show that children in the surveyed townships do not receive any formal music education through the school but they sometimes can get music education through a NGO project (Non Government Organization) which usually runs by an enthusiast and is funded by various aid Agencies. My examination also showed that for the children in the surveyed areas music education can be an alternative from being on the streets, giving a positive group experience, the ability to express themselves, fend off young people from drugs and criminality and bring together various grouping.

 Background and aim: Media development and digitalization has expanded the PR industry's working area. More participants are on the media market and it is becoming more and more difficult to define what PR really is and what the PR Agencies/departments really do. Is PR marketing, information, event marketing or maybe propaganda? We believe that the complexity to define the term PR can lead to a loss of critical approach to the business, especially among young people. Has the PR industry managed to eliminate their negative image among students in upper secondary school and what do they associate with PR today? The aim of this essay is to examine what a selection of students associate with the term PR and if they are critical to the PR industry or not.Method/Material: The method is a quantitative survey.

Life Cycle Cost, often abbreviated as LCC, is a common tool for comparing the total cost of different alternatives, such as heating and cooling methods. Common heating and cooling methods in Sweden are geothermal energy, district heating and district cooling. This report aims to evaluate how different heating and cooling methods differ from each other while being applied on three different types of buildings, using selected LCC-models. Information about the selected LCC-models wasretrieved from each separate model and its website. Reports and Agencies were used as sources for information about the heating and cooling methods.

When constructing a road the risk of emission of substances from the used materials to the surrounding environment has to be evaluated. The aim of this study is to present a proposal for how to evaluate the risk of contamination as a result of emission from the materials in a road construction. The study is based on literature studies, an inventory and a questionnaire that examines how experts in governmental Agencies, industries and universities evaluate the risk of contamination. The inventory indicates that guidelines for evaluating the risk of emission from secondary materials in a road construction do not exist. The conclusions from the questionnaire are: that there is no common way to evaluate the risk of contamination as a result of emission from materials in the road construction, there is no uniform interpretation of the terms "minor" and "significant" risk of contamination and that the evaluation is subjective.

AbstractBetween 1989-1996 and 2000-2003 a civil war took place in Liberia. During the war many, many people were killed or were forced to flee. Another of the war's characteristics was the high number of women being sexually abused and beaten by the soldiers. The aim of this thesis is to analyze to what degree the peacekeeping personnel in Liberia, foremost staff working for the UN and Agencies related to the UN, have implemented Resolution 1325 in their work. Resolution 1325 was adopted by the members of the United Nations Security Council in year 2000 and aims to increase the efforts made to secure women's rights and security in parts of the world where war and crisis prevail.

The purpose of this report is to develop a visual identity and a brand book for the company Yakobs Ram & Reklam (Yakobs Frame and Advertising). To answer the question of how a brand book should be designed for a company that manage several businesses within one brand a qualitative approach including a case study has been conducted.This qualitative method included research on brand building, logotypes, colour, design and typography and interviews with the company Yakobs Ram & Reklam and three representatives from the advertising Agencies Anfang and Jerhammar & Co.In order to develop a brand manual for a company with several businesses, the study revealed that there should be a main logo where the secondary logos, consisting of the various components of the company, are linked by colour coding. In addition, the study has shown that the key elements to include in a brand book are the use of the logo, colour, typography, visual style and profile products including brochures and business cards. These findings form the basis of the brand manual and are the result of this work. As the amount of previously known facts regarding the construction of a brand book are scarce, the choice of method has been crucial and the data generated can be generalized and applied to new similar cases.

 Background and aim: Media development and digitalization has expanded the PR industry's working area. More participants are on the media market and it is becoming more and more difficult to define what PR really is and what the PR Agencies/departments really do. Is PR marketing, information, event marketing or maybe propaganda? We believe that the complexity to define the term PR can lead to a loss of critical approach to the business, especially among young people. Has the PR industry managed to eliminate their negative image among students in upper secondary school and what do they associate with PR today? The aim of this essay is to examine what a selection of students associate with the term PR and if they are critical to the PR industry or not.Method/Material: The method is a quantitative survey.

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

The national bibliography is an important tool in information retrieval. Bibliographies as lists of books have existed for centuries, but the national bibliography as we refer to it today, as a directory of the total national imprint, has only existed for about 50 years. The object of this thesis is to investigate music documents in Scandinavian national bibliographies. The method I have used for this investigation is a comparative study of the music departments in the national bibliographies in Norway, Sweden and Denmark. The investigation is performed by answering the following questions: How do Norway, Sweden and Denmark live up to IFLAs Guidelines and recommendations for the national bibliography? Can one discern any differences between the three countries in this area? The documents in focus are sheet music and phonograms.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.