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3 Uppsatser om Conglomerate - Sida 1 av 1

Internprissättning på lån inom multinationella koncerner - En kvalitativ studie av det svenska rättsläget

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.

När en norsk del av Danmark tillfogades Sverige : en ingång till att förstå bohuslänska identitetsföreställningar 1662-1668

This essay discusses the Nordic region Bohuslän the decade after it became "Swedish" in 1658, during what I call the region's "transition period". The wide cause of the study is to show how the traditional understanding of this state shift (and of state shifts in general) need to be problemized and understood in the light of the state conditions of Early Modern Europe. By examine court protocols from the local-court of Orust and Tjörn (one of five local courts in contemporary Bohuslän) and the local noble's writings to the Swedish parliament, a tricky mixture of references to different territories gets observed and analyzed.To approach the difficult identity problems, I have assistance in Peter Sahlins' conclusions from his study of the French-Spanish borderland during the same period. Especially helpful are his identity schemes by which he (inspired by the Norwegian anthropologist Fredrik Barth) supposes that each identity originates from a counter-identity. This study ends up in an attempt to reconstruct the landscape of identities and counter-identities found in the sources, according to professor Sahlins' schemes.

?Sumpighet och Vattensjuka? en centralmakts påverkan på ettlokalt landskap

The purpose of this study was to examine the goals, possibilities and rationales that could be found in the discussions concerning the digging of ditches by governmental subsidiaries in order to drain the peat bogs of late nineteenth century Sweden. A further aim was to look at the effect on the landscape on a local level i.e. Släthults moss in Bäckaby parish, Småland in the south eastern part of Sweden. In order to be able to explain the connections between politics and landscape changes in a local population and its deciding bodies, influenced by ideas, science and production, a quadruple helix model developed from a triple helix model by Björn-Ola Linér was used. As a model of environmental history, three step thought was used, borrowed from Donald Worster.