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.

The purpose of this report is to find a model of statistics for construction and demolition waste, which makes it useful for the local manager at the building site. The intention with the model is that it will be used as a support of the local manager, to direct his project towards reduced strain of the environment. The model will also be used to make it easier to control that the claims from authority and aims for the environment are achieved. To familiarise with the subject waste handling within the building and construction sectorI have done a literature search. I have also been studying rules and regulations regarding the waste handling.

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

This essay examines what some of the Swedish authorities? argument are for vegetation, what their grounds are for the arguments and why vegetation is important for the human health and experience. I have examined publications and reports from 6 different authorities on state- , regional and communal level. The authorities which publications I have studied are Boverket, Naturvårdsverket, Folkhälsoinstitutet, Miljödepartementet, Länsstyrelsen Skåne och Malmö Kommun. The publications has been analyzed by different themes; Children and young peoples influence of vegetation, Elderly and sick?s influence of vegetation, Human health, wellbeing and experience of vegetation, Vegetation at work, The influence of vegetation on stress and The effect of vegetation in the city.

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.

Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against economic crimes if the statutory audit is abolished?Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities? preventive work against the economic crimes.Demarcate: The study is demarcated to comprise only authorities that work with preventing economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic Crimes Bureau (Ekobrottsmynigheten).Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases.Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work.

This essay will discuss the process of drawing a restaurant ? the position of the house lot, requirements from the authority and architectural quality.During the summer months are many people celebrating their spare time in the beach in Jönköping, by the shore of Lake Vättern. There is some existing buildings in this area that is not used by a general public. In cooperation with the municipality of Jönköping and a person who wants to operate a restaurant on the beach, is this essay a proposal of how this part of the shore of Lake Vättern can look in the future.The focus of the work is to design a restaurant. This is made on the basis of the interviews that have been made with the operators of the area and a thought building, and from the existing rules of the performing and designing of a restaurant.The planned restaurant is placed in an area where it today is a public toilet.

During Sweden's economic crisis in the early 1990s a governmental committe of prominent economic and political experts were gathered to produce an analysis of and suggestions to the solution of that crisis. The committe produced a report that became widely commented in the media and in parliment. The report anc the reception of it gives us insights in how the boundaries between social science and politics are created an how new fields of expertise is added to a science. This thesis uses a constructivist approach to explore how the techniques of the economic science were made into credible means of knowöedge production outside of the field where it traditionally holds epistemological authority. Working from the assumption that language does things to the objects that it describes I claim that the episode investigated in this thesis was shaped by the committee's ability to define the economic crissi and thus making it into a knowable object.

The aim of this study is to investigate how länsstyrelsen as a supervisory authority to private compulsory care-institutions works, to guarantee adequate institutional care of unprivileged children and youth with special problems.In order to reach this aim the following questions are to be answered:? Describe länsstyrelsen´s supervision of private compulsory care-institutions (HVB-hem)? How does the officials at the three chosen county administrative boards find about the responsibilityTo answer the questions of this bachelor thesis I have chosen to apply qualitative methods, by interviewing five supervisory authorities from länsstyrelsen, in three different county administrative boards in Sweden.The findings of the study show that officials sometimes find it hard to know the exact meaning and differences between accountability and to be accountable. It also shows that they tend to think that the relationship between länsstyrelsen and the private compulsory care institutions is complicated. Because the officials have two part relationships, they have on the one hand a consultative role and on the other hand the supervising role.Keywords: Länsstyrelsen, Hem för vård eller boende (HVB-hem), Ansvar, Ansvarsutkrävande, Socialtjänstlagen.

I detta examensarbete har a?tga?rder i ett energieffektiviseringsarbete av typen EPC analyserats. Umea? kommuns fastighetsavdelning startade sitt EPC-projekt 2008 syftet att energieffektivisera mer a?n 130 byggnader. Detta projekt sades da? vara det sto?rsta av sitt slag i Sverige.

Titeln på denna studie är Internalisering av kategoriella par i form utav homosexuella asylsökande. Studiens syfte är att undersöka om och hur föreställningar utifrån ett heteronormativt synsätt, hos handläggaren på Migrationsverket, påverkar asylprövningen av homosexuella. Studien berör hur diskursen i samhället formar föreställningar av den homosexuelle mannen och hur dessa föreställningar blir gällande inom myndighetsutövningen vid Migrationsverket. Studien utgår från teorier av Michel Foucault, samt är kompletterad och avgränsad med hjälp av andra teorier, bland annat Queerteorin. Studien bygger på semistrukturerade intervjuer av sju handläggare vid Migrationsverket, verksamma vid två olika kontor i Stockholm.

This essays aim is to investigate the possibilities of subjective interpretation of Lgr11, the Swedish curriculum for elementary school. The assignment that the Swedish authority Skolverket got in 2009, was to create a curriculum that would grant that the students achievements would not be influenced by any subjective opinions and that all elementary schools in Sweden will give an equivalent education. In the Government bill this is a theme throughout the text and the Minister of Education has also claimed that this document will leave very limited space for subjective reading and interpretation. He says that Lgr11, in contrast to the previous curriculim Lpo94, will clarify what the purpose of the different subjects is and on what grounds the assessment of the students should be based.The method used is the literary theories of reader ? response as they are expressed by Literarycriticist Stanley Fish.

The school can be seen as a place that reflects the wider community. Here is a school welfare officer an important representative of the school social work. The main subject of our study is to clarify how the school welfare officers? talk about documentation in the individual meeting with the pupil. Through individual interviews with five school welfare officers in elementary schools in three municipalities in the southern part ofSweden, we have attempted to explore these main research question.In addition to qualitative interviews we have accomplished a survey study that included 178 school welfare officers throughout the country.The result of our two studies demonstrates the school welfare officers? free work where the choice to document or not is wide.

The purpose with the essay was to study the school and the social welfare personnel respectively along with their perspectives and views on their collaboration in the work with socially exposed children and how the collaboration was formed.To get answers to my questions, I interviewed three teachers and three social welfare secretaries. The questions and the analysis were divided into themes: the collaboration between school and social services now and in the future, development of collaboration, and facilitation and difficulties.When analysing the interviews I found a consensus in some questions. All interviewed agreed on the importance of collaboration for the welfare of the child through continuous meetings. The relationship and dialogue between school and social services was vital. Both teachers and social welfare secretaries found it essential not to be seen as a hidden authority.

The purpose of this essay was to describe and analyse the tension/conflict between external demands and actual conditions, as experienced (and told in interviews) by employees at two social insurance offices in Scania, concerning their roles in the process of working life rehabilitation. The theoretical starting point is the theory of street-level bureaucrats, as defined by Lipsky. The comprehension among the employees were that working life rehabilitation services are approved less today compared to a few years ago. The discretion, i.e. the position to choose among competing alternatives; about what to do, how to do it etc., characteristic of street-level bureaucrats, according to the employees is less prominent, as the routines of handling cases and decision making are regulated.