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.

Chlorinated aliphatic hydrocarbons (CAH´s) were used widely within dry cleaning facilities and for metal degreasing until their toxicity was discovered. PCE is still used as dry cleaning liquid. Today CAH´s are found in soil environment at places where they have been used in the past. The CAH-concentration in trees growing on contaminated land has quite recently received attention as a cheap and effective way of assessing the extent of a CAH-contamination. The method has however, not been put into use in Sweden.The aim of the study has been to investigate whether the CAH-concentration in tree cores could be used to delineate the spread of CAH in a soil environment under Swedish conditions in different seasons.

Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region Skåne län, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of Skåne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

Background: Mergers and acquisitions have evolved from initially almost exclusively having been an American phenomenon, to becoming a common occurrence throughout the world. Companies though, are not defenseless against hostile bids, but must take many factors into account when selecting defense measures. Purpose: This paper aims to enhance the understanding of acquisitions through hostile bids on the companies studied. More specifically, this study aims to create a deeper understanding in how Scania and Skandia have chosen their defense measures, or could have chosen, before and during their hostile bidding processes with specific concern for their strategic credibility. Method: This paper is based on two companies listed on the Stockholm Stock Exchange exposed to hostile takeover attempts in a similar time period.

The society of today is largely dependent on electricity and the dependence does not show any signs of declining. Reliability of supply will become increasingly important in the future and it is therefore important to investigate factors affecting the failure rates in electrical components.Sweden was hit by several severe storms during the 00?s. As a result of this many overhead lines in forests were cablified. In urban areas underground cable systems have been the norm for many years.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

The meaning of this study was to find out if the restructure of Televerket to Telia AB was effective in an economic point of view. The mayor work in this essay is concentrated to the studies around efficency and privatizations..

Huvudsyftet med denna uppsats är att undersöka effekterna av aggressionsersättningsträning (ART) program på tre kriminalvårdsanstalter och två frivårdskontor. Huvudfrågeställningen som belyses i studien är: förändras deltagarna i ART-program med avseende på empati och attityder till kriminalitet? För att besvara dessa frågor har vi utfört för- och eftertester på tre kriminalvårdsanstalter och två frivårdskontor. Instrumenten som användes i testerna är Davis Interpersonal Reactivity Index (IRI) och Mill's Measures of Criminal Attitudes and Associates (MCAA).Slutsatserna som kan dras utifrån denna studie är att den emotionella empati-komponenten "personal distress" visar en minskning som kan förklaras av interaktionen med ART.The aim of this study is to investigate the effects of Aggression Replacement Training (ART) program in some of the prisons and probation authorities of the Swedish correctional system. The specific questions we are trying to answer are: (1) does ART-program change the clients' empathic concern and (2) does ART-program help in changing participants' attitudes towards criminality? This investigation is based on a quantitative inquiry consisting of Interpersonal Reactivity Index (IRI) and Measures of Criminal Attitudes and Associates (MCAA) tests.The overall results of this study indicate that the emotional empathy-component "personal distress" shows a statistically significant reduction, which can be explained by the interaction with ART..

The purpose of this study is to create a method that can be used to produce decisionsupport data for the climate goals of a municipality. The method should be able to demonstrate the potential for reducing energy use and greenhouse gas emissions for measures aimed at the stationary energy system in the municipality. It will be used to make longterm projections of energy use and greenhouse gas emissions in order to be able to demonstrate the ability to reach climate goals. The aim was also to test the method's applicability by using the municipality of Uppsala and the Uppsala climate protocol project in a case study. Uppsala climate protocol is a project consisting of participants from business, government and organizations that voluntarily want to commit to reducing their carbon footprint by reducing their energy use and thus work to achieve the municipality's overall climate goal. Public reporting of energy use and climate impact has been studied in order to examine the nature of indicators and accounting figures that are commonly used in the field and how long-term forecasts are formulated. In connection to this, the type and sources for the kind of data needed was also examined.

The E-department at GETRAG All Wheel Drive in Köping have problems with the efficiency on parts of their production equipment. The equipment with the most significant efficiency problems are four automated multifunctional production cells that produces housing for rear drive units. The major part of the problem is the large amount of small stops that causes the low efficiency.The department already worked with logging of interruptions and efficiency calculations before this project started. However this work was not done to the extent considered necessary for a systematic follow-up of the interruptions.The aim of this paper is to point out a more effective and systematic way to work with logging of interruptions and the follow-up. In addition the equipment were studied with a method for efficiency calculation that ? if used properly- is a more powerful and a visually better method than the one used by the company today.As the initial current state analysis of the equipment was made a lack of documented knowledge about the equipment was discovered.

The purpose of this study is to gain increased understanding of managers´ attitudes and knowledge about its role in the internal organizational communication. We want to understand how managers define dialogue and further understand the role that dialogue plays for managers. We want to see whether the different managers highlight some common foundations or differences in the dialogue. With the help of the following two questions we wish to understand managers´ relationship to the dialogue within the internal organizational communication: -What meaning does the dialogue have for managers in the private sector?-What role does the dialogue play in the internal organizational communication according to these managers? We use qualitative interviews as the data collection method of our material. Using material from the interviews and mainly in accordance with William Isaacs? theory of dialogue, wecan answer our questions. The result shows that managers' views on the dialogue in many cases are similar to Isaacs? vision but differs in part. The managers believe that employees are there to contribute to the company.

The interest for functional strength training in golf has grown the last decade and scientists are always trying to find training stategies to improve the biomechanical aspects of the swing. Kinematic sequence contains a proximal-to-distal sequence order towards impact, and an effective kinematic sequence in the down swing begins with a rotation in the pelvis and follows by an activation in thorax, arms and club in the respective order. The rotational torques in the proximal segments wanders through the body and to the more distal segments to create an effective energy ? and power transfer at impact. The x-factor stretch is the seperation between the rotation in the pelvis and the thorax at the top of the back swing and at the beginning of the down swing.

There are various arguments for using total mixed rations (TMR) or not. Cows can easily become fat and thus poorly utilize the feed while it can be stated that TMR also has a positive effect on cows? health and wellbeing as the rumen environment is more constant than when separate feeding is applied. Studies do show that that especially low yielding cows kept in groups get fatter when fed TMR. The overfeeding implicates higher feeding costs. This study included 10 herds where 5 had TMR and 5 hade separate feeding of forage and concentrates.

 We have chosen to write our thesis within a transport company. The work was carried out at DHL activities in Uppsala. DHL is one of the leading transport companies worldwide. Our interest lies in more efficient and advanced transportation and terminals, as globalization and new trends require effective solutions.The aim of our work is to explain the need for information technology applications in road haulage and associated terminal operations. Furthermore, we analyses terminal and applied information technology.