Internpriserna sätts utifrån organisatoriska mål, däribland vinstmaximerande mål, vilket innebär för den multinationella företagsgruppen att den globala vinsten ska bli så stort som möjligt. Följaktligen leder detta incitament till att intäkterna fördelas inom koncer-nen, dels för ett vinstutjämnande syfte och dels i beskattningssyfte, som kan åstadkom-mas genom prissättning på transaktioner mellan företagen i gruppen. Vinstutjämnande syfte kan innebära att moderbolaget skjuter in kapital i ett dotterbolag som presenterar ett underskott genom en högre internprissättning av produkttransaktioner mellan de båda. Dessutom kan det genom en högre prissättning av interna transaktioner ske en dold vinstöverföring genom att företagen överför vinster från företag i ett land med hög skat-tebas till ett land med låg skattebas och på så vis undkommer en högre beskattning. Det ligger således i skattemyndigheternas intresse att interna priser är korrekta och inte manipuleras.

The purpose of the study is to investigate and elucidate how and why municipalities cooperate across municipal boundaries with destination development. To answer the purpose the authors chose two research questions:What are the incentives of cooperation between the municipalities in Roslagen? What are the possibilities and difficulties of cooperation? In order to answer the research questions interviews with local business managers, administrative director, the acting Head of destination and tourist office staff were made. Municipalities have signed a cooperation agreement in October/November 2008, where they will work more formal together to strengthen the destination Roslagen. The result of the study shows that the main motive for municipal cooperation is the sharing of financial resources to promote and develop the destination Roslagen together.

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

Syftet med undersökningen var att med hjälp av lämpliga statistiska metoder testa det så kallade ?Första petropolitiska lagen? med vilket menas en negativ korrelation mellan priset på råolja och graden av friheten hos petropolitiska länder. Med stöd av ett lämplig teoretisk referensram och diskussion över de kausala mekanismerna, har en hypotes över sambandet tagits fram. Trettio tre petropolitiska stater har identifierats vilket omfattar hela populationen. Demokratiska friheter och priset på råolja har definierats och omvandlats till en kvantifierbar form och sedan testats statistiskt.

Många hus från miljonprogrammet är idag i behov av flera större renoveringsåtgärder. Husen från miljonprogrammet har betydligt högre energiförbrukning än vad dagens byggkrav tillåter, och med nya mål från bland annat EU och Sveriges regering som snart träder i kraft, är det viktigt att något görs åt dessa energislukande byggnader. Syftet med rapporten är att jämföra ett renoveringsalternativ med ett nybyggnationsalternativ ur en ekonomisk- samt ur en energisynpunkt. Målet är att föreslå det mest lönsamma alternativet. För att nå målet kommer program som Revit Architecture, IDA ICE och BidCon användas samt litteraturstudier.

Shopping is one of the most important social activities today and the majority of all shopping takes place in Shopping Centres. The number of Shopping Centres has increased and it is important to attract visitors by using the right marketing strategy. Christmas is an extra important period because the turnover normally increases three times in December compared to a ?normal? month. The purpose of this study is to analyze the marketing of Shopping Centres during the Christmas period, and analyze how this marketing contributes to the visitors? choice of Shopping Centre. This is a positivistic study that combines a quantitative and a qualitative method.This study concludes that range of stores and distance are the most important factors when a visitor decides which Shopping Centre to visit. During Christmas it is important to create a Christmas feeling, preferably made by offering decorations and music.

Feline infectious peritonitis (FIP) is a feline viral disease with high mortality. There is no cure or any effective vaccine available today. Many questions are yet to be answered about this disease and the immune response in affected cats. The aim of the study is to evaluate two different techniques for the study of cytokine profiles in cats vaccinated with a vaccine concept against FIPV. More information about the immune response in these cats could give valuable information to better understand the pathogenesis of the disease and the development of an effective vaccine.

Syftet med detta examensarbete är att undersöka hur man som belysnings-planerare i Italien arbetar och tänker kring belysning. Vi ville också ta reda på om det finns skillnader i sättet att arbeta som belysningsplanerare i Italien gentemot Sverige och vilka skillnaderna är. Undersökningen bidrar med ny kunskap och förståelse kring belysningsplanering i ett större geografiskt perspektiv.Frågeställningarna är följande:Vad har italienska belysningsplanerare för fokus i sitt arbete med belysningsplanering?Vad har svenska belysningsplanerare för fokus i sitt arbete med belysningsplanering?Vilka eventuella skillnader finns det mellan italienska och svenska belysningsplanerares sätt att arbeta?För att svara på frågeställningarna valde vi att genomföra en utforskande studie. Vi valde att använda oss av öppna individuella intervjuer med belysningsplanerare från Sverige och Italien för att på så sätt kunna gå på djupet i våra frågeställningar.

A substantial part of the Swedish outdoor education is being practiced in so called ?school forests?. The concept school forest was first introduced in the 1980?s by the organization Skogen i Skolan. The definition of a school forest is an area that is being used for educational purposes, over which the school and the land owner has reached an agreement of how the school may utilize it.

A challenge faced by marketers is to make their products stand out in today's cluttered marketplace. Recently, a new approach to attract attention has been observed - brands communicating their products by making fun of other brands. This way of parodying a competitor, or even an unrelated brand, is a risky but potentially effective way to increase attention. Brand parodies walk a fine line between being humorous and clever, or coming off as offensive. Furthermore, parodying another trademark poses legal considerations.

This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.

The aim of this study was to increase the knowledge about whooper swan (Cygnus cygnus) ecology to enhance the ability to predict and also to prevent the crop damage they cause. The largest proportion of damage in Sweden has been reported at stopover sites during spring migration in February, March and April. Therefore, this study focused on an important stopover site, Lake Tysslingen, situated in south-central Sweden. Specifically, the relation between the duration and period migrating swans stage at the stopover site and mean temperature (measured at three different weather stations) for the years 2001-2010 was studied. Furthermore, the swans´ selection for certain fields in relation to field type, distance to roosting site, a supplemental feeding site and forest edge within agricultural land surrounding the lake was analyzed.

The study has answered the questions to what extent people with disabilities are involved in SVT- and TV4- news reports and how people with disabilities are represented in news reports. The material is based on 140 news items.The study has demonstrated that news reports SVT and TV4 have different grades of misconceptions about disabled people. Disabled people are constantly being reinforced by negative disabling terms, the disability being of central importance for the news broadcast and they still occur in stereotypical depictions. Through the image of disabled people forms the bed-rock on which the attitudes towards, assumptions and expectations of disabled people are based on. They are fundamental to discrimination and exploitation that people with disabilities face on a daily basis, and contributes significantly to their systematic exclusion from mainstream society.

Landlocked Tajikistan is situated in Central Asia and is not only the smallest republic of Central Asia, but it is also one of the most mountainous with some of Central Asia?s highest peaks. Tajikistan is currently and historically the most financially disadvantaged country within Soviet Union/Russian territories. Agriculture is the main occupation for more than half of the country?s population. Unfortunately, however, only 7% of Tajikistan is arable land and the agriculture productivity is low.

In 2010 Swedish political parties used commercials broadcasted on TV for the first time in order to gain votes in a general election. In connection with the election the parties were criticized for not succeeding to formulate a story to the voters that conveyed how they wanted to change Sweden. In this paper I use central concepts from rhetoric, storytelling, postmodernism and psychology to formulate three demands each on the narrator, the story and its reception. Using the resulting image of what distinguishes a good narrator, a good story and a good reception as a starting point, I investigate to what extent the critique was justified. My findings indicate that the degree to which the commercials fulfill these demands vary greatly.