As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

This Degree Project is carried through in association with Fototext in Guthenburg. The firmsees benefits using?Soft Proof? technology for both economic and time-saving. The reasonfor ?Soft Proofing? for internal/ external production is to estimate and controll documentswithout using digital or chemical printing output.The different technical solutions to ?Soft Proof?, knowledges and facts aboutColorManagement together with PDF-workflow is going to pattern for a correct succesfull?Soft Proofing? on the monitor.Acrobat 5 in association with Photoshop 6 are effectively used in ?Soft Proofing? technic.The advance and capacity of the graphical softwares which are explained in this reporthelps the users to begin to experiment with ?Soft Proof?.

In claims for unfair dismissal due to alleged redundancy, the Burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

In claims for unfair dismissal due to alleged redundancy, the Burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

Abstract Co-operation difficulties in the work place can be a problem serious enough. Co-operation difficulties can occur between employee and employer, as well as employees among themselves. Irrespective of between which individuals the co-operation difficulties occur, it will have negative consequences. These can consist of, for example that individuals might suffer mentally, inproductivity and also an unwished economic disadvantage for the employer. From the employers? side it is pointed out that it is important with employees who are possible to co-operate with in a satisfactory way.

Practice of mathematical proof increase the understanding of mathematics anddevelop creativity skills, problem solving, communication, logical thinking andreasoning which are all important tools not only within the subject of mathematicsbut also important tools for the society in which we are living. The aim of this projectwas to investigate whether it is accurate that proof and proving has a subordinate rolein mathematic education in the upper secondary school in Sweden. This was done byconstructing of a digital survey that was sent to approximately 100 practicingmathematics teachers in a normal size city located in the middle of Sweden. Theresults of the survey show that the teachers consider themselves comfortable withtheir own skills in teaching proof. Paradoxically, the results also show that there is alack of teaching of proof and proving in the upper secondary school, although the newcurriculum puts more focus on proof and proving..

Efforts to achieve a moisture proof construction process have proved to be considerably complicated, despite the knowledge and awareness that now exists within the moisture field. Materials, documents, templates and checklists are designed to be accessed but are not used anyway. This may be because such effort has not been prioritized and properly requirements have not existed from the commissioner of a building.This report illustrates how the commissioner of a building project can achieve a moisture proof building process by increasing knowledge, moisture proof planning, and implementation of security moisture routines. Proposals are given on how the commissioner of a building project can work to consistently bring a moisture proof building process in all stages. The difficulty with regular moisture proof efforts, the authors believe is mainly due to the following points:      Many different design solutions.      Lack of experience feedback.      Lack of communication.      Financial incentives.      Attitudes.The interviews in the report have conducted with the help of a qualitative analysis, while the survey has been done using a quantitative analytical method.

This thesis deal with tick burden on roe deer (Capreolus capreolus) fawns, in relation to age, weight, hind foot length, and as well as to vegetation and habitat on bed sites. Roe deer fawns (N = 25) were captured from May 27 to June 27. Samples of ticks were collected and tick burden were estimated. Of all sampled ticks the nymphs and adults were Ixodes ricinus, while the larvae were not identified. 4.4 % of the sampled ticks were larvae, 55.0 % nymphs, 26.8 % adult females, and 13.8 % adult males.

Six different Digital Proofing Systems from three different techniques have been evaluated as totechnique, printing quality, economy and usability. Digital proof from two paper qualities, coatedand uncoated, has been compared with references printed in offset, to see how good they match eachother. Only two Proofing Systems manage to print on reference paper. The other Proofing Systemsuse special paper for digital proof.Measurements and visuell judgement show that the Digital Proofing Systems visualise referencepictures with quite good quality. Proof optimised for coated paper visualise the colours with goodresult.

The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

The situation on the Swedish labour market is different in opportunities whether you are a native Swede or someone who has a foreign background. People with foreign backgrounds tend to have lower wages, higher rate of unemployment and often have temporary employment contracts. There is a conception that the Swedish culture is the standard and other foreign cultures are abnormal and different. The purpose of this study has been to investigate why there is discrimination on the labour market against ethnic minorities and how the Swedish history has contributed to the structural ethnic discrimination that we are struggling with. I have been using the right dogmatic method and a social science perspective as complement in order to answer the purpose.

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.

Denna C-uppsats i socialpsykologi syftar till att undersöka hur en grupp gymnasieelever reflekterar kring sina egna och andras erfarenheter av grupptryck. Arbetet ska bidra till att få en förståelse för socialpsykologiska interaktioner som återfinns i resonemanget kring grupptryck. Arbetet grundar sig på intervjuer av fem gymnasielevers upplevelser av grupptryck och använder hermeneutiken i sin metodologi. Empirin analyseras genom tre teorier som behandlar olika perspektiv på grupptryck; beteende, existentiellt och intersubjektivt. Dessa teorier är Social Proof, Sartres Ond Tro samt Meads intersubjektivitet.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.