According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

This essey discuss competence development for the employees in a unit of the Swedish police Authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police Authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

This thesis aims to analyse the problems concerning the reorganization of the Swedish consulary system, which took place right after the Swedish entry in the European Union in 1995. This thesis shows the underlying debate in the Parliament before the changes. It also discusses which factors caused the reorganisation. My work focuses on the Swedish consulary representation in Spain which exist of an embassy in Madrid and 20 underlying honorary consulates. The consulates are not foreign Authorities but are still handeling a lot of cases as an govenmental authority.

The aim of this Master's thesis is to examine difficulties concerning information acquisition, use, and management experienced by graduate students in physics during their first years of research work. Semi-structured, qualitative interviews were carried out with nine doctoral students. The theoretical background for analysis of the material is based on the work of Patrick Wilson, with particular focus on the concept of cognitive authority, and on that of Lars Seldén, who has proposed the idea of an information seeking career running parallel to the academic career of the researcher. Results from the interviews indicate that most of the students, in the early stages of their information seeking careers, rely to a great extent on supervisors and more experienced colleagues when identifying material needed for the research project. In a situation where information of potential relevance is abundant and where experience and focus are not yet fully developed, senior researchers function as cognitive Authorities and as guides to other cognitive Authorities.

The purpose of this study is that through a discourse theoretical perspective, analyze young girls 'statements about living with self-injuring by sexual behavior. The aim is to locate the discourses that surround them, visualize how discursive constructions affect these young girls' identity as victims and/or actors in relation to self-injury, the sexual violence and in meetings with the professionals within the health Authorities. In addition discourse theory as an analyze method, the authors also use Nils Christie's (2001) theory of the ideal victim and Ingrid Landers (2003) theoretical perspectives on normative femininity. The authors of the study show a diversity of discourses that surround the young girls. All discourses contain normative actor- and victim?s positions that young girls constantly are obliged to relate to, which partially conflict with social constructions of the idea of victim and femininity.

According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

At the turn of the year 2009/2010 there was a change in the regulations on sickness impact. This led to 328 persons in County of Kronoberg had an expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) when they reached the maximum time for sickness or temporary disability compensation. These individuals were offered introductory programs with the employment services. The purpose of this study is to investigate how the population with expired period of sickness benefit from the Regional Social Insurance Office in the County of Kronoberg (Försäkringskassan Kronoberg) is described in the initial stage, and to explore how individuals who achieved expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) talks about the meaning to get an expired period of sickness benefit regarding economic and social issues. The study was inspired by Grounded theory.

This study aims to examine how families that during a long time have lived with neuropsychiatric disabilities have experienced their contact with different Authorities. The study builds on qualitative interviews with two young people and five parents, from four different families. Focus in the paper lies mainly on the families' experiences of the school and different care sectors.The result shows that there is a great number of aspects as lack of information, lack of knowledge, dislodges between different Authorities lack of support from school and care sectors, incorrect medication and shortage of long-term plans for treatment, which the families experienced as problematic. These aspects have also brought dramatic consequences that have strengthened the disabilities' negative effects.The result also shows that the parents are very active and bears a great responsibility for the child's health. The parents are in large extent alone in search for care, arranging meetings, searching for information, taking care of the children's medication etc.

Emmanuel Lévinas is one of the great ethics in the 20th century. His contribution to the philosophical discourse defies our thinking and behavior in a revolutionary way. He dismisses every categorization, every tematization, every moral based on an analytical reflection and compels us with an ethics that demands us not only to think, but to act and be responsible. The 21st century?s emphasis of the individual, globalization, plurality and the questioning of Authorities has created new challenges for the individual who sees herself as the nave of morality.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two Authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

In many European countries there is an increasing concern about the occasionally high concentrations of nitrate and pesticides in drinking water. The advent of the EU Water Framework Directive particularly highlights this. The directive states that all large drinking water sources should be identified and protected from pollution before 2009 and that by 2015 all water bodies should reach a 'good status'. In Sweden about 60 percent of the drinking water sources have protection areas. This means that about 700 new water protection areas need to be designated before 2009. This will affect many farmers, restricting their farming practices. The purpose of this study was to investigate which methods are used in other countries concerning nitrate and pesticide pollution from agriculture. From this, the expectation was to generate ideas on what could be undertaken in Sweden when designating new protection areas.

People in Sweden have more and more dogs in their care, and several of these dogs are kept in kennels in back yards for various reasons. According to Swedish animal welfare legislations the need for social contact for dogs has to be met. However, there are few details presented on how to meet the need and when it can be considered satisfied. Does the dog need human contact to fulfill the need, or is the company of other dogs enough? This study aims to specify what can be acceptable when it comes to fulfilling dogs? social needs in accordance with the Swedish animal welfare legislation.

In Sweden the voluntary socialwork is a complement to the public Authorities. The voluntary organisations has become more important considered helping people in different situations of need.The aim of this study has been to examine the voluntary organisations meaning for individuals.The aim was reached through interviews by five guests from different organisations. We have also interviewed two employees from the different organisations to find out if there is any differences in their way of work.This study indicates that the organisations means a lot for the individuals. The social network, something to do during the day, a kind treatment but also the milieu are factors that seems important for the individuals. The organisations even creates a feeling of connection and satisfy other kind of needs.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.