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.

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in companies. Method: Our investigation has been made at seven companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the companies.

The main argument of the thesis is that multinational companies (MNCs) can promote democracy through corporate social responsibility (CSR). MNCs hold some prerequisites giving them the means to create positive changes. But they lack one important prerequisite: knowledge about local conditions. Therefore the best CSR result is reached through partnerships with local NGOs.H&M's CSR-work in Bangladesh, including a partnership with the Bangladeshi women's rights organisation Karmojibi Nari, serves as an illustrating case. It is argued that the CSR-work promotes democracy through strengthening the civil society, through indirectly implementing national laws concerning labour legislation and human rights and through raising awareness about rights and legislation among the workers.The CSR process changes the terms for both NGOs and MNCs.

This degree project aims to investigate the potential and possibilities for conceptual energyanalyses in the early stages of the design process. Many key decisions are made in theearly stages of a project regarding the shape and orientation of the building. Conceptualenergy analyses can provide the architects with insight regarding different design option?srelative energy performance.As the demands for more sustainable buildings increases, so does the need for earlyenergy analyses. Performing analyses in the early stage requires many assumptions andguesswork which could lead to a large margin of error.The offering from Autodesk is a module in Revit Architecture/MEP and the stand aloneprogram Project Vasari (under development).

The purpose of this study was to get an idea of ??how the leaders in the real estate industry perceive and manage boundless working conditions. Questions that were answered were how the leaders in the service influence and control the employees' working conditions. Also how the communication strategies are designed to facilitate the work towards common goals, when tasks are not limited to the workplace. The study examine if boundless working conditions is characterized by unspoken expectations.

Konkurrensen om kompetent personal ökar och flertalet faktorer används därför för attattrahera och rekrytera kvalificerad arbetskraft. Företag lägger idag stort fokus på corporatesocial recponsibility (CSR) och studier har visat att CSR spelar stor roll för potentiellamedarbetare i sökandet efter arbetsgivare. Syftet med denna uppsats är således att undersöka,beskriva och analysera huruvida studenter på avancerad nivå vid ett svenskt universitet,värderar CSR som en attraktiv faktor hos en framtida arbetsgivare. Den teoretiskareferensramen utgår från tre områden vilka berör CSR, employer branding samt social identitytheory (SIT). Uppsatsen baseras på en kvantitativ metod i form av en enkätundersökningbland 230 studenter på avancerad nivå vid ett av Sveriges största universitet.

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Purpose: The purpose of this study is to investigate why Linas Matkasse has greater success in terms of market share than Middagsfrid despite the similarities of their concepts. The study will also examine potential and existing customers' image of the brands and corporate brand awareness.Method: This study is based on a triangulation in which both quantitative and qualitative methods are treated in the form of personal interviews and a questionnaire survey.Theoretical perspectives: Four theories are addressed in this study and they treat the brand from different aspects. The theories process how to create value, personality dimensions, how companies should act and strategies around brand.Empiricism: The empirical material consists of five interviews, one of which was with the brand manager at Middagsfrid. Then two interviews were conducted with consumers of Linas Matkasse and two interviews with consumers of Middagsfrid. A questionnaire survey has also been conducted.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The purpose of this study is to provide a description of how mathematics teachers in grades 3 choose to work with mathematics and how it affects of student performance in national tests. The categories I will use are outdoor education, textbooks, learning materials and problem solving. Laboratory materials can be everyday materials and educational materials in which pupils have an abstract understanding of the subject. This survey was conducted through interviews and observations. The survey was also conducted in relation to student performance in national math tests.

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India?s knitwear exports to Western Europe.

The main purpose in this degree thesis is to investigate changes in performance when introducing a newly produced Real-Time database in one of CC Systems products, the Diagnostic Runtime Engine, DRE. The thesis is a collaboration between CC Systems, creator of DRE, and Mimer AB, developer of the Real-Time database.The result reveals that the time spent on database access is considerably lesscompared to the originally used database. The research has lead to several additional requirements on the real-time database and these are presented as part of the result in this thesis. The additional features will help making the product more suitable for DRE and similar applications.Additional research is required to be able to recommend the use of this product or not. Primarily the performance in another operating system, Windows CE, but also the introduction of additional features should be investigated.

Syfte och frågeställningarSyftet har varit är att öka kunskapen om lärares bedömning av elevers praktiska färdighet i innebandy på den nationella idrottsutbildningen (NIU). Vidare syftar studien till att jämföra lärarnas bedömning med kursplanens kunskapskrav.Vilka färdigheter är det som de intervjuade lärarna bedömer hos eleverna?Hur bedömer de intervjuade lärarna elevernas färdigheter?Hur erfar de intervjuade lärarna arbetet med bedömning och betygsättning?MetodMed hänsyn till studiens kvalitativa ansats valdes intervju som metod. Studien avgränsar sig till de lärare som undervisar innebandy som specialidrott. Urvalet gjordes med hänsyn till geografisk spridning.