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.

The project was carried out with SwedSafe AB, engaged in hearing and manufacture of earplugs. Since the company is a world leader in the sale of these products, it is important that they keep a higher level of quality of these products.Production of earplugs is currently a automated manufacturing process that is divided into four conveyor belts and one of the conveyor belts is what will be affected in the project. The belt affected during this process is exposed to various elements such as filling, closing, fermentation and extraction of products. Because the belt gets dirty, degraded products and the work environment is affected. To increase the quality of products and improve the working environment requires an automatic cleaning process, which collects dirt from the belt.The aim of the project is to design a machine that prevents the belt from becoming dirty, preserve molds clean and improve the working environment without disrupting production.

At Forsmark nuclear power plant the rather old-fashioned software COPTA is used in containment safety analysis. There exists a desire within the organisation to introduce a more modern software with ability to more detailed modeling and increased usability.The goal of this thesis was to evaluate the software APROS in containment safety analysis. APROS models describing one of the containments at Forsmark NPP have been developed. Two simulations of typical containment incidents, one of them a large pipe break, have been made where containment safety parameters such as pressure and temperature are studied. Results are analyzed and verified against results from corresponding COPTA models.

Background: The result of our interactive information society is that sales business has shifted from a tactical to a strategical focus, thus companies have had to adapt to this change. The evolution of sales shows that companies have gone from one static model to another, which is discarded by the new concept ?insight selling? claiming that it through insights is possible to be forceful in the, these days, rough sales climate.Purpose: The purpose of the report is to form an understanding of how insight sales affect a sales process.Research question: How does insight selling affect the B2B sales process?Methodology: Process mapping through interviews in combination with organizational documents.Findings: Insight selling affects the sales process by a clearer research mindset and a change in communication in relation to the customer..

What is located on the bottom in the water outside of Birka? Remains of a water palisade or jetties and other constructions.Birka a Viking Age town that existed between AD 750 and 975 was located on the northwestern part of the small island of Björkö, in the Mälar archipelago of the Baltic Sea in Sweden. The Town was protected onshore by a hill fort and a town rampart. It is a widely spread assumption that Birka had a water palisade as a part of its defense. There are logs and other remnants on the bottom of the lake dating back to the Viking age.

In the year 2010 a transition will take place here in Sweden from the present rules how to dimension buildings in to the common rules with have been developed in Europe, the Eurocodes. Eurocode is the term for a collection standard that contains calculation rules in how to dimension constructions and buildings. They are developed by the European standardize committee.The purpose with this examination work is to get an insight of what changes this will contribute to, and how it will affect the dimensioning. Are there going to be any differences in the dimension you finally chose?To investigate these possible differences two constructions will be calculated first in the present Swedish rules, and then in the coming eurocodes.One of these two constructions will be build completely in steel, while the other will be build completely in concrete.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

This is a report founded on a project by Atlas Copco called NYSTAB.  The application Nystab is a calculation program that can calculate the stability of the rockdrill-rigs made by Atlas Copco. The original version of Nystab is stored in a database from 1997 and the code is made in an old version of Visual Basic. My assignment was to develop the application in to a newer programming environment and make it last better in the upcoming years. The software I decided to use to accomplish this project is C# .NET in Visual Studio and Microsoft Access 2010. All the code is written in C# with some insertions from ADO.NET which helped me to easier connect the code with the database.The coding part was split into two pieces; the first was to develop the application scale done with Windows Forms, the second was to write the code for calculations in the application.

The Russian-Georgian war of 2008 drastically changed Europe´s and Sweden´s political climate.Russiashowed that it is capable of successfully completing complex campaigns including ground, naval and air assets. However, not much has been said about the theoretical framework and doctrine of the Russian military of today. Even less has been researched about Russian use of air power and applied air theory. Are air power assets still considered primarily as support of ground offensives or has the theoretical framework changed?John A.

The purpose of this Master?s thesis is to evaluate three general query-based web search engines. The search engines chosen are Google, Yahoo! and Live Search. The topics, which where transformed into twenty queries, are based on real users? information needs, taken from an ask-a-question service.

In this Bachelor Thesis (20 p.), we present the history and development of "Intelligent Houses", and most important- explore some of the future possibilities in this area. The project has been carried out through an interdisciplinary cooperation between three different educations at the Blekinge Institute of Technology. By conducting a dialogue with various actors with different professions, we have been trying to identify needs within the concept of "Intelligent Houses", were the end user is not only the tenant or homeowner. Through Participatory Design methods, such as a Future Workshop, we have brought the users together to discuss their own and each others needs and hindrances in their respective work practice, and how intelligent house technology could improve their work conditions. We have also been testing a highly sophisticated CO/CO2/Moisture/Temperature/Enthalpy multi-sensor & controller, originally developed for regulating indoor climate systems.

Syftet med vårt examensarbete är att undersöka hur passivhus eller så kallade nollenergihus skiljer sig i funktion samt uppbyggnad från konventionella hus.I vår undersökning tar vi upp hur utformning, orientering, material samt ett väl fungerande klimatskal påverkar energiförbrukningen.Vi har tittat närmare på faktorer som sparar energi samt hur ett typiskt passivhus är uppbyggt. För att se hur teorin fungerar i praktiken har vi tittat närmare på befintliga passivhus, nämligen de på Oxtorget i Värnamo.Vi har kommit fram till att passivhus fungerar och vi anser det som väldigt viktigt att man fortsätter driva fram arbetet och informera om dess betydelse för miljön.Passivhus blir mer och mer uppmärksammat. De är något dyrare att bygga, men man tjänar in det i längden. Lönsamheten är dock inte det viktigaste utan känslan av att man gör något bra för miljön..

Denna studie behandlar det upplevda innovativa arbetsklimatet hos en projektgrupp vid Eskilstuna Energi och Miljö (EEM). För att studera detta har undersökningsledarna använt sig av kvantitativ och kvalitativ undersökningsmetod. Det i form av en enkätundersökning med fem deltagande personer ur projektgruppen och intervjuer med samma fem personer. Det övergripande syftet är att undersöka hur arbetsklimatet upplevts i en projektgrupp vid EEM. Fokus inom studien ligger på in-novation och gruppklimat.

The tomato is an important crop worldwide, and in recent years it has received great attention due to its rich content of carotenoids, which in studies indicate to have health benefiting properties. Many studies have been done in this area of research and in how to optimize the carotenoid content in tomatoes and tomato products. The objectives of this essay were to summarize present data in this field. The results were as follows:There are nine different carotenoids identified in tomatoes. Lycopene and ?-carotene are the ones that have been given the greatest attention.

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.