As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

The field of work and employment is constantly undergoing changes. In order to help organizations to adjust to new conditions, different models for organizing have been developed. Many of these models are spread worldwide, due to the need for organizations to meet demands of flexibility and efficiency. In this study, a small number of models, which contains solutions of how to organize work in Human Resources, have been selected. The author and scientist Dave Ulrich, who has had a large influence on the development of the work in Human Resources, originally founded these models.The aim of this study was to examine how these models were functioning, in reference to the different departments of Human Resources labor within the township of Uppsala.

Algal bloom is a naturally occurring phenomenon and occurs in all waters around the world but in recent years, algal bloom in the Baltic Sea has become more massive and more widely spread. When an algal bloom negative effects on the seawater quality, it may have an impact on tourism in the Baltic Sea. The aim of this thesis is to study, through a survey based on a production function approach, whether an environmental change as algal blooms, influenced the Gotland tourist accommodation industry and their "production of attractive overnight? in the summer of 2005. The results show that algal blooms did not have a great impact on companies ?production of attractive accommodations".

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

During the past years Building Information Modelling (BIM), which is a digital way to work, has begun to spread amongst the parts of the construction process. At the construction phase the larger companies has started using the new way to work. This expansion has not been developed amongst smaller companies leading to the purpose of this report, to investigate in which ways the smaller companies can implement BIM by changing their way to work. The thesis is delimited to work preperations with the objective to define how the work preperations should be structured to enable the implementation of BIM. To achieve the objective of the report, information about the subject has been collected by interviews and literature studies.

Internets framkomst medför nya utmaningar för företags kommunikation ochvarumärkesbyggande på grund av den höga informationstillgängligheten. Transparensen påinternet innebär att företag inte har i samma kontroll av sin kommunikation, utankonsumenterna har större makt och således påverkar hur ett företags varumärke uppfattas avkonsumenter. Digitaliseringen medför dock även möjligheter för små modevarumärken medbegränsade resurser att aktivt arbeta med sin marknadskommunikation och att bygga sinavarumärken genom sina hemsidor och facebook. Studien syftar till att ge förståelse för hurunga och små modevarumärken använder sig av internet för att bygga upp sitt varumärke ochvilka möjligheter internet förser för företagen i sitt varumärkesbyggande. Studien har enkvalitativ approach där en semistrukturerad observationsstudie genomförts på tremodeföretag, därtill har två semistrukturerade intervjuer gjorts med 2 av företagen.

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

The kimono is a simply cut costume with a very advanced tradition of the wearer, which Ihope to communicate through this essay. The long historical bakground of the kimono cangive a better understanding of its construction and its contexts as well as its individualconditions, all is to be taken in consideration before exhibiting the kimono. Relevantstudies in litterature has been applyed within these subjects, which are accounted forprimarily in the second and third chapter of this essay. The essay contains a study of thekimono with a strict delimitation towards four symbolic wearers, the subject is thenfurther discussed in relation to the different kind of installations at exhibits. In the fourthpart of the essay two educational study visits will function as a supplementary study forthe litterature studies meantioned earlier.

Vårt första syfte var att beskriva hur likviditetsgaranterna arbetar. Sammanfattningsvis kan man säga att de två undersökta likviditetsgaranterna, Remium och Öhman, arbetar på ett liknande sätt. Båda företagen använder liknande urvalskriterier när de väljer vilka bolag de sluter avtal med. Remium med 40 bolag har mer av en portföljstrategi än Öhman, som är likviditetsgarant åt elva bolag och därför lägger större vikt på de enskilda bolagens prestationer. För att undersöka hur likviditetsgaranterna fungerar har vi jämfört aktier som har likviditetsgarant med aktier utan likviditetsgarant.

In the year 1783 a fissure eruption from Laki in the southern part of Iceland produced a large amount of volcanic gases during a period of eight months. The volcanic gases and aerosols spread across the northern hem sphere due to ideal weather conditions and had a substantial impact on the environment, human health and also climate effects. This, so called dry fog, caused severe health problems, which led to death casualties, killing animals, crops and other vegetation. The consequence was a widespread famine which was aggravated by a hard and long winter in 1783/84. Analysis shows that the Icelandic volcanoes are the primary risk to produce dry fog that can affect Sweden.

Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

The aim of this thesis was to understand and illuminate how readingpromotion projects can be carried out, what sort of activities they mightcontain and what sort of lasting impressions they might make. We choseto examine reading promotion projects because we consider thepromotion of reading and literacy a vital and important part of thelibraries work. The study took place at the city library of Uddevalla andthe projects included in the study were all directed towards children andyouth.The theory used in the thesis was Aidan Chambers?s model of theReading Circle which consists of the four themes of selection,?reading?, response and the enabling adult. Methods used were semistructuredinterview, document studies and observation.The results show that reading promotion projects benefit from cooperationbetween the adults involved and that education of the adultsin order to indirectly target the children is an effective way of spreadingthe love of reading.

The media arena is becoming more and more crowded by various brands and different commercial messages. At the same time, consumers learn how to screen marketing communication and their cognitive ad filters enable them to avoid message elaboration. Thus, new thinking and new communication executions are required in order to surprise the consumers and break through the clutter. In the present study, we have investigated how the choice of media affects attention, memory and several communication effects that the ad can generate in the short as well as in the long term. The study is conducted on a well-known brand within a low-involvement product category.

The major aim of the thesis is to describe the networks, relations and marketing of some university libraries and their customers in the year 2000. I illustrate how these issues interact and whether they have changed due to the recent development of technology and if so, how. The thesis is based on interviews with two directors of libraries and two librarians at two different libraries. A small survey with 16 questionnaires has also been performed in order to get a more general view on librarians' opinions in these questions. The thesis mainly shows that the networks in which the respondents take part primarily exist in the library sphere and towards the universities.