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.

The aim of this thesis was to find out how the teachers I have interviewed, felt that they worked with and looked at conflict management. The aim was also to find similarities and differences in teachers' ways of working with conflict. With the help of my questions, I got answers to what I wanted to explore in my essay. I used these questions: What strategies do the teachers I interviewed for managing conflicts in preschool? What tools do the teachers I interviewed see as most effective in the process of conflict management? Are there differences and similarities in the way that the teachers I interviewed work with current conflict? What factors, according to the informants starts a conflict? What is the teachers? definition of a conflict and how does their definition affect their approach when working with conflicts?In my study, I have used a qualitative approach in the form of structured interview, to get material for my thesis.

The aims of the practical work carried out for this thesis were to redesign a clinical decision support system for thoracic surgeons, called AssistMe, and to evaluate the concept behind this system. The main objective of the thesis is to give an account of the considerations that were found to be of key importance for designing a clinical decision support system for thoracic surgery. Another aim was to let future users test the system after it had been redesigned and evaluate the concept behind it. The thesis also investigates users? experience of the system and their views on whether it would be applicable in their daily work practice.

This thesis is covering my design of an architectural object for the use in a pedagogical setting. The purpose is to create contextual premises for students, making possible the testing of designs, involving plants suitable for the urban environment. Hence, the main features in the object design is suggestive to the urban outdoor rooms - rooms that are formed amongst the city facades. The thesis is also about the design process set out from a technical reality, based on camera imagery. To a large extent, the thesis consists of reflections concerning the object's function towards pedagogy, perception and materials. Furthermore, the object claims to be a hybrid between architecture and landscape architecture.

The forest industry is anonymous among the young people of today. Many youngsters do not know what the forest industry has to offer. As a result of this, many schools and forest have a weak recruitment. This is not a problem for Sweden and the forest industry only, many other businesses companies suffer from in Sweden and other countries in Europe share the same image problem. The interest and values of young people drives them to look for opportunities in other betterknown sectors with better image and reputation. Many companies report having problems with recruiting the best and right employees and fear that the recruiting-problems will increase when the older generation born in the 1940?s will retire.

Misogyny in gaming culture ? a qualitative discourse analysis of the reproduction of patriarchal dominance in the gaming culture is based on Teun A. van Dijk's belief that a dominant group continuously produces and reproduces its social dominance over a subordinate group by using the language. The members of this group do not simply do this by being. A person does not want to risk damaging its reputation which makes the dominant group forced to use various strategies to reproduce its dominance.

This is a thesis on D-level. In a previous course, at our program Computer Science, we came up with an idea of how to improve/complement training for new employees who are situated in a stressful workplace at companies who are in a constant need of rehiring. We developed this concept and came up with an idea for a simulator that could train staff as well as relieve stress and tension for new employees. The idea matured and became a Serious Game simulator based on a dual-wield Wii-controlled PC-based simulator with Bluetooth support.The purpose of this paper is to produce a design concept for a simulator as well as conducting research on the topics: mental and physical learning abilities, psychomotor abilities, visual perception, hand-eye coordination, confidence, simulators and Serious Games. The conducted research will be the foundation for the design concept which will be implemented in our co-workers', Henrik Djerf & Daniel Gomez-Ortega, prototype.

Since 1979 when homosexuality no longer was classified as an illness the Swedish authorities have been working on increasing the LGBTQ community?s rights and living conditions. How is this work reflected within the Cultural heritage sector, especially since the adoption of Agenda 2030. The purpose and goal of this study is to examine whether the cultural heritage sector actively works to include the LGBTQ perspective in their preservation work by using a quantitative method. Through a document analysis and a survey, it examines this on a national, regional and local level within ?sterg?tland county and its 13 municipalities. The study shows that at a national level there are no specific strategies for working inclusively with an LGBTQ perspective in cultural heritage, however, there is almost always a general level where concepts such as equality, gender equality, inclusion and intersectionality are mentioned.

ProblemformuleringVarför och vad gör revisionsbyråerna för att behålla personalen och hur upplevs detta av revisorerna?SyfteUppsatsens syfte är att undersöka varför och vad revisionsbyråerna gör för att behålla personalen och hur detta upplevs av revisorerna.Metod Uppsatsens metod är en förklarande undersökning som grundas på den positivistiska ansatsen och där vi utgår från den deduktiva metoden. Med tidigare forskning som grund har vi utvecklat en bild över vår teori. Teorin omfattar 24 underhypoteser som tillsammans ska svara på huvudhypotesen. Den empiriska metoden består av ett icke sannolikhetsurval och en enkätundersökning omfattande 12 kontorschefer och 169 övriga revisorer (varav 9 resp.

The purpose of the project was to design an electric bicycle to offer thetarget group youth an attractive alternative to mopeds. The basis for theproject was user studies in which young people were interviewed andobserved in their daily environment.The project resulted in a product, designed with the focus of integratingthe battery to the shape, to create a wholeness that is simple andintuitive.!The product is easy to use and operate, with an automatic transmissionengine.! A smart modular system allows the user to choose design withmudguards, rear rack, or without. The battery design is based on "cradleto-cradle" to maximize the battery life and minimize environmentalimpacts.It was very fun and rewarding to have the opportunity to present theresults for the youth who showed great interest in the product.The project was conducted in collaboration with Designit and Cycleurope..

?Service Design? har på senare tid fått innebörden att utveckla tjänster med hjälp av designmetodik. Syftet med denna uppsats har varit att kartlägga nuvarande synsätt inom området för att få inblick i hur ?Service Design? kan användas i innovations- och utvecklingsprocesser hos svenska tjänsteföretag. En övergripande genomgång av litteraturen kring området ?Service Design? har gjorts.

The aim of this thesis is to explore the institutional design of Participatory Budgeting (PB) in Sweden and how the design may contribute to realize central democratic goods. The study records the different PB experiences in Sweden and focuses on one particular case, which is the only case that successfully qualifies as a genuine PB-process according to international standards and definitions. To examine this, the following questions are asked: which municipalities in Sweden have implemented Participatory Budgeting? How can the institutional design of Participatory Budgeting be described and to what extent does it enable the realization of central democratic goods? To what extent does the institutional design enable the realization of the democratic goods inclusion, popular control, considered judgment and transparency? To what extent does the institutional design enable the realization of the institutional goods of efficiency and transferability?The study is based on an institutional theory of democracy. The method used is a mixed method ideal type analysis that combines document analysis, surveys and interviews.

I denna rapport redovisas ett examensarbete av Edvin Sjöberg utfört i samarbete med Ödins Garveri i Visby.Projektets mål har varit att ta fram ett tillverkningsunderlag för en ny axelremsväska i läder för män. Väskan är konstruerad för att vara materialbesparande, hållbar och elegant.Faktainsamlingen ger en översikt av de vanligaste sätten att bereda och garva skinn, sömnadsteknik och tillverkningsteknik. Målgrupps- och marknadsanalys har varit vägledande för utformningen av slutprodukten och stort fokus har lagts på modell- och skissarbete.Slutprodukten är en herrväska med mycket hög materialkvalité, formgivning inspirerad av klassiskt herrmode och med väl planlagda och genomtänka detaljer..

People play games now more than ever before. While the digital gaming industry dominates the market, boardgaming has been living in its shadow. Board games offer a physical tangibility and a social experience that can be found in few digital games. How do we create a tool that further builds upon those strengths? The purpose of this study is to examine the possibility of developing a service that consists of an mobile application and board game events to promote social face-to-face interaction. Focus has been on the social face-to-face interaction in the context of a board game session.

Companys usually have intern communication platforms where employees can gather information and communicate with eachother. These networks are not public which leads to less resources spent on development. If this network is also used as a work tool may inadequate usability decrease work effeciency. Thats why we, by using known design principles, evaluated an already existing network of this kind along with interviews and think out loud tasks for users. Four users had to do some tasks while they explained how they went through step by step to solve those. This report culminates into a couple of guidelines which can be used to create a user friendly network. The problems that prevented users to feel in control when working resulted in the following guidelines: Create shortcuts of frequently used functions.