Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Since energy simulations are used to verify that projected residential buildings will reach the current energy requirements it is important that the results are reliable.This report investigates the extent of uncertainty in energy simulations, estimates the causes of the uncertainty and its economic and environmental consequences.The method used in this report is based on three validation methods; empirical validation, analytical validation and comparative validation. The analysis was carried out for five multi-family dwellings in Uppsala with installed meters for energy measurements. One of these objects, Klockarlunden, was studied in more detail than the others.The results show that the deviations are between 10 and 29% for the studied objects, which means that the uncertainty is estimated to be at least 29%. All simulations underestimate the buildings need of energy. The simulation for Klockarlunden can predict the energy consumption to be within the range of 46-98 kWh/m2year with 90% confidence level based on the current uncertainty.

During the last ten years, PIRLS and PISA have evaluated the reading levels of children and youth around the world, sometimes with grim results. The Swedish evaluation show a constant decline in reading comprehension, and Sweden, which from the start produced one of the best results in the world, have plummeted to the bottom of the ranks. The librarians of the public library have extensive experience of working with different projects engaging children and youth in reading, and so they have a major part to play in this matter. Consequently, the aim of this study is to examine and describe the different perceptions the public librarians have of these projects. Four research questions were formulated, each focusing on the perceptions regarding different aspects of the reading promotion projects.

This study aims to analyse the connection between poverty reduction and sustainable development through strategies used for the reduction of poverty. With the methodology of content analysis of three policy documents to provide and easy overview of how the government of Ethiopia is planning to achieve sustainable and long-term poverty alleviation. The focus of this study will be on Ethiopia, a country with very high economic growth in the past years but still with hight poverty rates. The purpose of this study is to contribute to the already existing and broad knowledge and research of sustainable development and poverty alleviation and contribute with more research in Ethiopia where the research done in this specific area and region is not in abundance. In this study all dimensions of sustainable development, social, economic and ecological are included to get a more holistic picture of the sustainable development in the government?s plans and its challenges.

This report was performed in order to evaluate a new technological measure and focuses generally on a heat pump system to a HWC-washing machine. The client is Asko Appliances AB, a company well known for its environmentally friendly products. The goal of this study was to improve the energy efficiency of a washing machine by combining a heat pump device to the heater of the wash water, in order to reduce the energy consumed for heating the water. Besides reducing the energy consumption in heating the water, the washing machine was required to meet low noise and short operating time specifications. For that purpose, nine trials in three test series have been carried out.

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

In the last decade, member states of the European Union have adopted a range of measures to decrease the dependency on fossil fuels. This has led to an increased use of biomass in heat and power production. In some countries, the lack of forest resource has led to large scale power producers importing their biomass needs. Due to high energy content and homogeneity, wood pellets have become an internationally traded commodity used for large scale power production. The Baltic States have emerged as one of the largest wood pellet exporting regions in Europe.

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.

Results have shown that flow batteries may be a solution in the future as an effective and environmental friendly method to an energy storage system (ESS). The technology is reliable and has a high efficiency that comes with low energy losses and a long lifetime. The range of possible fields is suitable for cutting energy peaks in the power grid, by always have a ready and available energy storage that balances the production. By comparing the advantages of flow batteries with conventional batteries it is mainly the fact that they can conserve energy for a long time without being self-discharged thanks to that the storage capacity is in principle endless and limited by the size of the electrolytes tanks that makes them a great energy storage system. The batteries won?t take any damage or decrease in performance when charging or discharging it or if you exhausts it to 100 % and leave it discharged for a long time.

This paper examines a long run macroeconomic dilemma. This dilemma states that given a real appreciation, i.e. a continuous increase in the real exchange rate, an economy has two options open with respect to inflation and nominal exchange rate. Either the economy chooses a fixed exchange rate- regime but has to allow for a rising inflation. Or the economy can choose an inflation targeting- regime, but then has to allow for an appreciating nominal exchange rate.

Due to traditional beliefs about biological differences between the sexes, the sex ratio is abnormally uneven in northern parts of India. There is a combination of old methods like female infanticide and new technologies, which make selective abortion possible. The strong practices of dowry transform daughters to economical burdens to their parents. They face mortal danger before, at and after birth. With rapid economical progress and advanced technology, India is a country in progress.

The purpose with this report was to compare three commonly occurring methods for measuring plant available nitrogen in soils. The methods extraction, incubation and Plant root simulator (PRS) probe - an ion exchange membrane (Western Ag Innovations, Inc., Saskatoon, Canada) method were used and comparison between these methods were conducted. A full factorial experiment were set up in northern Finland with the treatments excluding herbivores, warming and fertilization to see how the inorganic nitrogen content in the soil was effected by the treatments. Soil cores were taken and from them a subsample was incubated for 18 days and thereafter analyzed for inorganic N in laboratory. PRS- probes were in the ground for 1 month.