Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Denna teoriprövande fallstudie försöker svara på frågan om små staters ökande militära internationella ambitioner, och villighet att ta militära risker är ett förväntat beteende utifrån ett brett realistisk perspektiv. I centrum för undersökningen går den svenska säkerhets- och försvarspolitiska utveckling under luppen. Uppsatsen har en hög abstraktionsnivå och under undersökningens gång görs tre nedslag som alla försöker belysa realismen aktualitet. Inledningsvis undersöks dagens oklara hotbild, för att därefter ta en närmare titt på de motåtgärder som EU- länderna gemensamt har bestämt sig för, varvid begreppet Peace support operations belyses ur ett realistiskt perspektiv. Slutligen diskuteras hur realismen kan förklara små staters agerande varvid olika möjligheter diskuteras.

The free movement of the Roma minority has become questioned within the European Union. This study seeks to understand why this question has reached disproportionally importance in comparison to the number of Roma migrants within the union, and to understand the great attention given to the question. Based on the Copenhagen?s school of securitization, the purpose of this study is to show how this magnification of the question occurs due to the framing of the Roma migrants as a security problem. Focusing on the speech act of the securitization theory, this paper contains a study of political actor?s statements concerning Roma migrants.

The effects of anthropogenic climate change are becoming more and more visible as being highlighted by scientists, politicians and media. The causes of droughts, floods, melting ice caps and rising sea levels can all partially be traced back to human activities. In this study, I examine where the future climate refugees of Kiribati, Tuvalu and the Marshall Islands should go when inhabitants of these low lying island nations are forced to leave their disappearing territories due to sea level rise. By using a normative method of analysis i egentlig mening, arguments deriving from certain values will be presented to confront the problem. These values originate from Edward A.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

This scientific essay is based on four self-perceived situations that all takes place in an outdoor environment. The children are aged seven to nine years. At least one of the children in the groups has some type of concentration difficulties. I have combined my practical experience with literature and previous research regarding outdoor education and children with concentration difficulties. Based on this I have tried to interpret and reflect on the opportunities and problems with outdoor education for children with concentration difficulties, especially so called situational concentration difficulties.

Today, the management concept of lean has stretched far from its origins in the Japanese automobile industry. When reaching the Swedish restaurant industry, the conditions for a successful implementation of lean change as a result of the high employee turnover and the significant amount of part-time employees characteristic for the industry. Combined with a high-end service profile, these workforce characteristics seem inconsistent with some of the basic principles of lean. By conducting a case study, this thesis aims to investigate the effects of a variable workforce on the enablers for a successful implementation of lean in a high-end service industry. Using a theoretical framework consisting of enablers for an implementation of lean in services, the study finds that the variable workforce inhibits an implementation of lean by complicating the effects of traditional training, as well as the possibility of understanding the lean concept at all levels of the organization.

That many creative workers have uncertain and uneven incomes is well-established, but how or why they make a living is not. This paper examines the elusive value exchanges between creatives, buyers, consumers, and other economic supporters, and offers a model of how creatives make a living. By mapping income statistics of Swedish creatives together with in-depth interviews some patterns emerge. This, combined with Bourdieu's theories of social, cultural and symbolic capital, and Knorr's objects of sociality, forms a basis for a structured model of value exchange. The paper shows how creative workers create economic and non-economic capital (capitalization), how they advertise this capital (signaling), and how they convert between different types of capital (conversion) in order to make a living.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

There are several objects of age whose provenance and history has disappeared with time. The purpose of this thesis is to find out which analyzing methods that gives results and how the different methods can be combined and /or established in each other. The investigations centers around an embroidery, belonging to Tämta church, with unknown origin, use and age. The embroidery is long and narrow with applications in the form of dragons and eagles on a ground of velvet cloth. The dragons and eagles are covered with metal threads.

With increased deployment ofintermittent renewable energy, such aswind and solar power, energy storagebecomes necessary to help reduceproduction peaks. Thermoelectric EnergyStorage is a method still in researchphase, which stores electricity in hotwater at a temperature of 120 ° C. Thisthesis aims to examine whether theThermoelectric Energy Storage would bepossible to integrate into existingpower generation such as a combined heatand power plant, and how the technologypotentially could function in theelectricity market. ThermoelectricEnergy Storage consists of a chargingprocess and a discharging process, bothoperating by the working fluid CO2. Toincrease the efficiency of theThermoelectric Energy Storage, wasteheat from the district heating networkis integrated.A model of the Thermoelectric EnergyStorage has been developed and it wascalculated by thermodynamic propertiesof the working fluid, CO2, in thevarious process steps.

This paper is a research review in the realm of censorship systems andfiltering systems. It applies ethical considerations to the creation of censorshipsystems bringing forward discussion on the ethics of technology with thepurpose of limiting access to information.There is active research being done in the area of automatic content filteringand censorship systems. These are systems that can filter out undesiredmaterial, typically from the Internet, automatically. Used in some nations,many schools and even mandated in some libraries there are many ethicalquestions raised concerning censorship and access to information.Part of the review concerns the level of accuracy of these systems presentedby researchers in the field and the different approaches used. Reviewedarticles centre around automatic content classification and filtering ofpotentially harmful materials with regards to minors while some relate tocensorship technology in a wider sense.Results show a general lack of discussion concerning the ethics of thetechnology in the research reviewed.

The purpose with this project was to invent a product that secures buildings sewersystems against rats. The problem was presented to us by a local building maintainer inHalmstad, who had experienced big problems with rats in his real estate. The project hasbeen carried out by Per Johansson, Robert Lidén and Niclas Nilsson under our ownauspices. We are primarily sponsored by AMLI Business Partner but also byInnvationsgruppen, Halmstad Fastighets AB and Anticimex.To be able to secure a whole building with only one product we came to the conclusionthat the product must be placed in the horizontal sewer pipe that connects with themunicipal sewer system. Our goal was to invent a product that prevent rats from passingand at the same time not affect the water flow.

The purpose of this thesis is to examine the role of bibliotherapy at hospitals and also what knowledge of and insights on bibliotherapy a few Swedish hospital librarians have. Questions investigated are: What role do the hospital librarians think literature has in the treatment of a patient? What is their view on their role as a hospital librarian and do they believe that they can have a part in the treatment of a patient? Is the concept bibliotherapy commonly used or is there another term in use? How important is the linkage between healing and literature? In this study, the view on bibliotherapy is limited to a hospital perspective. The purpose of the study is therefore to investigate bibliotherapy at the hospital. Six qualitative interviews with hospital librarians were performed at three general or combined general/medical hospital libraries.