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.

AbstractThis is a story about the Swedish Prime Minister Olof Palme and his struggle against USA´s war in Vietnam in the late 60´s and the early 70´s. We follow the young Palme from his childhood to his travels to America and Asia, there he learns what true poverty means. Further we see Palme change side from his conservative background to a new social idealist. In Prag he learns to truly mistrust communism, an ideology he later in life paradoxical will be accused to stand for. Palme´s politic interests seems to take a great step forward when he starts to write articles in the Swedish newspaper Svenska Dagbladet, there he?s writings take more and more colour from Palme´s own politic stands.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

This paper discusses the issue of trade dress imitation in the grocery sector. Our study has its starting point in the conflict that may arise between a brand owner and an imitator following an imitator?s marketing actions. In this study we look at the Market Court?s precedents in which this question has been addressed.

In previous studies there has been indications that multilingualism has a delaying effect of the onset of dementia and damage on cognitive abilities (Bialystok et al., 2007; De Bot & Makoni, 2005, s. 58). Cognitive abilities refers to memory, attention, language, abstract thinking and understandings among other things (Läkemedelsverket). Other studies have seen that individuals with Alzheimer's disease (Swedish abbreviation AS from here on) have difficulties with managing a conversation (Hyltenstam & Stroud 1989). This study aims to describe the topic treatment in bilingual individuals with AS and compare their different languages.

A brush of paint on a grey compound wall can mean so much more than simply an addition of colour. It can meanan appropriation of public space, a shared public space enclosed by a wall now ?owned? by someone. It can meanan arisen conflict leading to debate about the right to use public space.The Wall Project is a Mumbai based beautification project that uses paint and outdoor walls to brighten uptheir city. The Urban Typhoon workshop is an activity set up in self-evolving neighbourhoods where municipalinterference is scarce.

The aim of the thesis is to examine the Swedish publiclibrary-debate between 1965 and 1975, with a focus on theinfluence of the New Left movement. The empirical materialconsists of articles from two library journals, and is studiedwith the intent to achieve knowledge of the library ideologyexpressed in context of the socialist movements of the 1960sand 70s. The method used is ideology analysis. Threedifferent areas of debate have been included in the study:issues pertaining to library holdings, problems concerning theworkplace and social and outreach activities.Some of the salient and key ideas that often recurs in thematerial touch upon the dangers of mass market literature, thenecessity for an expanded workplace democracy, theimportance of social work and the need for a more politicallyactive library. The bureaucracy, centralism and authoritariantendencies in the library world are criticized, as well as thenotion that the library should remain a politically neutralinstitution.

Background: Risk Management plays an important part of the enterprises strategic business activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in the IT systems. IT is the tool for businesses future progress and growth and therefore a source of risks.

Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.

The aim of this thesis is to seek understanding to how a national identity is constructed. Five women and five men at the age of 21-37 years old have been interviewed during November 2005 and January 2006. All of them lived Oslo at the time. The informants have been divided into two groups, `Swedish immigrants` and `Norwegian immigrants`, none of the people interviewed is ethnic `Swedish` or `Norwegian`. The empirical material has been analysed with the help of Billig´s theory about banal nationalism and Laclau and Mouffe´s discourse analysis.

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

It generally takes 10 to 12 years for a new drug to hit the market. The pharmaceutical industry invests huge sums in these early stages of research and development. In spite of the rapidly rising research and development expenditures fewer and fewer blockbuster drugs are being developed. Longer lead times and aggressive generic post-patent competition have narrowed the timeframe for the pharmaceutical companies to profit on their investments.In the face of these threats the pharmaceutical industry has developed a battery of strategies to prolong market exclusivity and to maximize return on investment. These emerging strategies are commonly known as Life cycle management (LCM), which actually is more of a concept than a method.

There are several competing views on how to best utilize air power. Following his quantitative study of air power, Robert Pape developed a theory which focuses on undermining the target state's military strategy. According to Pape it is possible to explain the outcome as a result of military vulnerability. This essay seeks to determine if Pape's theory can predict the outcome of Operation Unified Protector. By using a mixed methods approach on four hypotheses, it will be determined if the operation was a successful case of coercion, if NATO acted according to Pape's model and whether this achieved the desired effects or not. The results reveal that the theory could not successfully predict the outcome of the conflict.

The purpose of this study was to analyse the concept of empowerment and its meaning in the political document "En Förnyad Folkhälsopolitik" from the present Swedish government, containing guidelines and politics in the area of public health. The underlying question was if it could be considered as representative for some kind of general "empowerment approach" since the concept is central to the very definition of social work by the International Federation of Social Workers IFSW and International Association of Schools of Social Work (IASSW).By comparing its definition and consequences in the document with a historical review of different contexts of empowerment the conclusion was made that such a common approach doesn´t exist at all. The meaning of empowerment in the central document showed some similarities with the "northamerican" version of the concept represented by the social scientist Charles Murray, which is just one of the political meanings of empowerment. Alternative ways of understanding the concept was also presented such as being a tool of a constant conflict between central political principles or as a fashionable but not important word. Another alternative was to consider it a means of power through witch different political discourses tries to dominate the world..

Den svenska Försvarsmakten är en myndighet med en annorlunda vardag för de anställda. Att arbeta som soldat inom försvaret är ett yrke som bidrar till stora kontraster hos de anställda, genom att växla mellan rollerna som yrkesverksam soldat till att vara civil. Vardagen är även annorlunda utifrån de arbetskläder som används, uniformer. Denna studie är gjord med utgångspunkt i vad uniformen har för del i det skifte som sker när en soldat växlar mellan yrkesroll och civil roll. Kvalitativa intervjuer har gjorts om sex informanter, på soldat- och gruppchefsnivå.