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 purpose of this essay is to investigate the policy proposal The right to Challenge (utmaningsrätt) and the political motivation that has been used to implement it, as well as the result of it. The focus is on a case study of the implementing in Örebro municipality. Moreover, a comparative study is done to investegate the differences and similarities between Örebro and other municipalities that have chosen to implement The right to Challenge.The main question in this essay is How did Örebro?s municipality implement it and what was the result? There is also four minor questions: How was The right to Challenge motivated and what hopes did the politicans have for it? What has The right to Challenge so far contributed with in Örebro municipality? What do the entreprenures think about their oppertunity to challenge the municipality? What similarities and differences exists between Örebro and other municipalities that have chosen to implement The right to Challenge?The results that are presented in this essay generate conclusions that the implementing of The right to Challenge was motivated with arguments that it will result in increased diversity, improved efficiency, and reduced costs. This has however not been the case since very few challenges have been submitted, most likely due to a lack of promotion.

The concept of leadership development plays an important role within the modern organization. As a result of the increasing interest in developing leadership competencies, investments in leadership development programs are becoming a common part of business strategies. However, the return on those investments is seldom evaluated. The reason for this is considered to be the complexity created by the many factors that influence leadership but have no relation to the program. This is a case study based on interviews with participants from a one-year leadership development program that was carried out at AB Previa.

The hypocrisy of democracy is to help autocratic rulers to stay in power because it benefits their own country. This thesis examines how the United States of America justified their cooperation with the Iranian Shah Mohammad Reza Pahlavi during the period of 1953-1979, until he was overthrown by his own people. This case-study doesn´t make general conclusions about the US foreign policy towards other countries except Iran.The theoretical starting point for the empirical analysis is the political dilemma of dirty hands. With the analytical instrument, constructed with a normative analysis about the concept of dirty hands, it´s possible to discover which ethical discipline the American presidents had to uphold to justify their actions.There are three different aspects of their cooperation which are lifted in this thesis. The first one is about the circumstances that made them begin their cooperation, the second regards the features of the cooperation.

The starting point for this study is the situation for immigrants during the process of integration. This study aims to describe and discuss, with a broad approach, if certain information needs arises when immigrants meet the Swedish labour market and in such a case, do they use the library and how does the public libraries meet those needs. A secondary aim is to help increase the understanding of immigrants and forming a basis for further efforts by the libraries to improve services for immigrants and point at areas where there is a need for further research. - Which expectations and demands meets immigrants on the labour market and which library needs are possibly generated by this? - What services and range of material do the libraries offer immigrants and how are they marketed at the libraries homepages on the Internet? - Do immigrants from outside the western culture use the library and in that case how? Swedish human capital and Swedish social capability are identified as demands that are often held by operators on the labour market.

This thesis examines the subject of change in public administration from an instrumental and an institutional structure perspective. The purpose of the thesis is to examine whether institutional structures affect the development of instrumental structures and if it in turn is possible to affect institutional structures by changing the instrumental structures. This case study is primarily based on a series of deep interviews with senior administrators and politicians within two new administrations in the municipality Karlstad, both which have been created by merging several smaller administrations, but also thorough analysis of several official document such as protocols from the municipal council meetings, Tja?nsterskrivelser and internal PMs.   The result of the analysis indicates that both institutional structures and the forming instrumental structures affect each other and  that their ability to affect each other depends on the dominance over the organization each structure has.  In my specific research case we can see that the institutional structure of the city-technical and housing administration has affected the outcome but the institutional structure of the cultural and tourism administration hasn?t.  While the structural change of the city-technical and housing administration hasn?t effected the institutional structure but the structural change of the cultural and tourism administration has affected the institutional structure of this specific administration..

The aim of this case study was to investigate the role of leadership and interpersonal relations among staff during implementation of lean at a University Hospital in Sweden. The 15 respondents were leaders and staff members from different wards and clinics, who had started working according to lean principles. One of the methods used was explorative, low structured interviews. Other methods used for gathering information about the case was attending lectures about lean healthcare at the hospital, part-taking in the lean game and reading articles about lean and the implementation in both daily press and on the intranet of the hospital. The results showed that an open and accessible leader that coaches his/her staff and supports their work, helps the staff to develop a lean identity.

We have left the industrial society, and instead, we live in a post-industrial knowledge and information society. It is often said that industrial production has disappeared or that it has changed greatly. This means that fewer are employed in the manufacturing sector while the service sector is increasing, resulting in that the boundaries between production and administration decreases. The production goes from mass production to more flexible and specialized solutions. This puts greater demands on the logistics chain that continually need to work to meet customer requirements.

Regionalization has become a catchphrase in European countries during the last twenty years with the establishment of the European Union. An ideational development has occurred during time towards emphasing more politicially powerful regions with the idea of new regionalism. Sweden represents a deviant case study, where regions historically have been politically weak and where Sweden has been characterized as a strong unitary state. The aim of this paper is to analyze the political debate in the Swedish parliament concerning the implementation of a stronger regional level (storregioner) during 2007-2010 and to determine if the debate can be characterized as a case of depoliticalization. The theory of depoliticalization have been introduced by Richard Katz and Peter Mair to explain why political parties through external pressure from europeanisation and globalization tend to become more consensual with similar political agendas, leading to a diminished the lef-right scale.

Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest contributors to contemporary environmental problems, it might be expected that reporting within the industry would be both well established and well understood. Unfortunately, it is neither. In light of the food industry?s considerable environmental impact and the growing popularity of plant-based food as a more sustainable alternative to dairy products, this paper assesses and briefly discusses the Sustainability Reporting of two companies in the plant-based food and beverage industry. The research was designed to compare the practices of Europe-based Alpro and US-based SoDelicious, and this study has two major purposes: to describe the reporting of the case companies and to subsequently compare their practices to the other as well as to global reporting standards. The empirical study in this paper was conducted through content analysis.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

This study is based on previous research concluding that sub-national actors now function on a complex arena where the nation state is not the sole and self-evident channel to the European Union. Based on that assumption, the thesis is intended to create understanding of the nature of the relationship between the West Sweden regional office and its Värmland commissioners in the case of regional action.The relationship between the regional office and its members was examined in a case study of open consultation around the EU?s new EU 2020 strategy. The questions posed in the thesis are answered by interviews with representatives of West Sweden and certain Värmland members of that organization. The results of the interviews were then analyzed based on a fusion perspective, which addresses various indicators for regional action.The results of the study show that the West Sweden regional office can assume a clearer role in regional influencing, but also that Region Värmland plays an important role in influencing the EU.

Which general outlines are preferable in the relation between organizations and government? From normative theory and method I throw light upon this question by defining and comparing two different democratic standpoints. The substantial democratic standpoint focuses on political effectiveness and the procedural democratic standpoint focuses on equal representation. The normative discussion aims at comparing how well the different standpoints function in political praxis. Since the ambition is to discuss concrete praxis I have also chosen to analyse an extensive case of interest influence in Swedish politics empirically.

In this thesis I have used post-colonial theory to analyze the Uyghurs, a Muslim minority group located in Xinjiang province in the Northwest of China, and their identity shaping process in relation to the dominating Han Chinese. I have analyzed the possibilities to use the power perspectives in post-colonial theory, especially Edward Said's Orientalism and the creation of the Other in a new context, where the main focus is on the Uyghurs through the eyes of Han Chinese. I have argued that Han Chinese, with colonial tendencies, have created two generalizing pictures of the Uyghurs; one romantic picture to use as an exotic tourist attraction and one threatening picture that portray Uyghurs as Islamic terrorists to win support in international politics. The thesis is a qualitative single case study with the aim of gaining a deeper understanding for the Uyghurs as well as examine possibilities of widening the analyze areas for post-colonialism. My conclusion is that the power perspectives in post-colonial theory are usable implements also for non-western contexts and in this case function as a way to understand the identity shaping process for the Uyghurs and their relation to Han Chinese..

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.