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.

Competence is a complex concept that encompasses many facets. This study aims fora better understanding of the concept. Many branches of business administration science would benefit from a better understanding of competence and, through that understanding, find solutions where competence is one of many variables. By combining a positivistic and phenomenological approach, this study has created a broader understanding of the concept of competence.The study combines systematic study of the relevant literature with in-depth interviewswith people representing both the employer and the union within the staffing company world.The results show that quantifying competence is a complex and next to impossible task, as it would involve including the whole concept of competence in the calculations. When this is done, the phenomenon itself becomes so complex that it loses its validity.This is why theorists who want to perform this type of calculations put most of the competence complexity in ?the black box?.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Background: As the economy turns up and down, and companies sometimes face loosing employees, it is important for them to make sure they do not loose competence at the same time. Therefore a need to handle competence efficiently exist. Purpose. The purpose of this thesis is to investigate what measures companies take to minimise the risk of loosing competence from the company, at times of layoffs and in general. Methodology: We mainly used interviews to gather information.

Thesis purpose: The purpose of this thesis is to make a contribution, by connecting the transfer of meaning within the context of TV series. The meaning is transferred from the brand to the character in a TV series and then further to the viewer. To look at different role functions that are used in dramaturgy and narrative techniques, we will be able to see how the brand will have a specific role and thereby make the transfer of meaning more successful and effective. This role will have an important impact on product placement according to the meaning that will be transferred from the brand to the viewer, through the character. Methodology: By looking at the transfer of meaning process that is created from the brand, an unstructured observation is applied where we observed the placement and usage of different within a specific TV series. Qualitative strategy is conducted by using a case study.

Introduction: More and more companies have realized that keeping and using the knowledge in their companies is getting more important to get or keep a competitive advantage. The companies? organizational culture and knowledge management are essential to create knowledge transfer. Also that the employees and the leaders of the company knows how knowledge- and information transfer arknkoe done best for them. That is why we chose our purpose to be:The aim is to understand the differences between managers and employees perception about knowledge- and information transfer in a manufacturing company.

The local politicians in Sweden are responsible for a great deal of the welfare system why one would assume that there are a lot of demands put on them - demands for certain skills or a certain level of competence. I have in this study tried to find out how the demands on the local representatives concerning the demands for competence and the actual level of competence among the politicians are affecting the local politics. This was done through investigating how the local politicians are perceiving their level of competence and the demands put on them, but also how the employees are perceiving the demands and the level of competence put on the politicians. The study was made in the municipality of Gislaved in Southern Sweden. I was using both quantitative method (an opinion poll among the politicians and employees in the municipality) and qualitative method (interviews with three politicians and three employees and literature studies).In order to investigate the demands for competence I split the concept into ?soft? competence (socially and emotionally based skills), and ?hard? competence (skills based on knowledge, education and experience).

This paper presents a study of the Swedish public service television broadcaster - Sveriges Televisions (SVT) transfer pricing model. The aim of the thesis is to examine the motives for using transfer pricing from a theoretical perspective and if SVT?s transfer pricing model fulfils these motives. We will also examine any potential managerial problems the existing transfer-pricing model might cause and discuss how these could be solved. We have in our study found that the main motive for using transfer pricing within SVT is to allocate internal resources as efficiently as possible.

The aim of this study is to explore if and how library managers market their competence in communication with local politicians. It is also our aim to find a definition of the competence of librarians. The report identifies and describes problems and possibilitieswith marketing of competence to politicians on the basis of one Swedish municipality's library managers. In order to fulfil this aim we have used a literature study on marketing, competence, the political process and the librarian profession. We have alsocarried out an empirical study where we interviewed ten library managers in onemunicipality, seven politicians in the same municipality and ten representatives for central professional organisations mainly in Sweden.The results are that most library managers don't market their competence because they don?t believe in marketing competence.

Sammanfattning Titel: Processer för Know-how transfer Seminarium: 2007-01-16 Nivå: Magisteruppsats i företagsekonomi 10p Författare: Emma Salde och Kristina Korelic Handledare: Carl R Hellberg och Anette Svingstedt Nyckelord: Know-how transfer, tacit kunskap, process, inlärning och kommunikation Problem: ? Varför satsar man på know-how transfer? Finns det någon speciell anledning eller faktor som påverkar företag till att genomföra detta? ? Hur går man tillväga för att samla den know-how som finns inom ett företag och skapa en produkt - tjänst av den som man säljer till kunder? ? Vad finns det för svårigheter och kritiska faktorer som påverkar denna process? Syfte: Syftet är att beskriva och analysera processen för know-how transfer. Metod: Vårt tillvägagångssätt har varit en fördjupning av de teoretiska studierna med komplement av intervjuer med två olika företag som är verksamma inom know-how transfer. Innan intervjuerna genomfördes så gick vi igenom sekundärdata. Vår empiriska undersökning är av kvalitativ karaktär, med frågeschema som utgångspunkt.

Thesis purpose: The purpose of this thesis is to make a contribution, by connecting the transfer of meaning within the context of TV series. The meaning is transferred from the brand to the character in a TV series and then further to the viewer. To look at different role functions that are used in dramaturgy and narrative techniques, we will be able to see how the brand will have a specific role and thereby make the transfer of meaning more successful and effective. This role will have an important impact on product placement according to the meaning that will be transferred from the brand to the viewer, through the character. Methodology: By looking at the transfer of meaning process that is created from the brand, an unstructured observation is applied where we observed the placement and usage of different within a specific TV series.

A self-esteem that is contingent on affirmation from others leaves the individual psychologically vulnerable. Ccontingent self-esteem has been shown to be either relationship or competence based. The aim of the current study was to examine the relationship between relationship based self-esteem, competence based self-esteem, the under dimensions of those, and self-efficacy. Questionnaires were handed out to 69 university students. The results indicated that competence based self-esteem predicted a significantly low self-efficacy.

The purpose of this study was to examine how the social services are applying the sections of the law concerning custody transfer within foster care. More specifically the aim was to find out what circumstances are underlying the social services decision to go through with a custody transfer within the foster care, and to find out which difficulties and possibilities the law offers when it comes to this process. The study was based on interviews with six respondents, within the social services, who have great experiences working with these issues. The study concluded that there are several factors which affects the decision whether to implement at custody transfer or not, and some of these are the child?s attachment, the child?s fundamental needs and consent from the involving parties in the case.