There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.

The reindeer planning system (Renbruksplanen, RBP) is a communication and planning tool designed for Sami groups. A key purpose of this is that it will act as a tool in consultation with other market players, including forestry. Sami groups have asked for a model of how this can be used in a flexible manner. With the Swedish Forest Agency as a project manager, a communication model for how to use the RBP has been designed. It consists of a number of points divided into ?before?, ?during? and ?after? the consultation.

The purpose of this essay is mainly to study the reason behind students' visits to restaurants, and also their restaurant habits. The study also intends to find a possible difference in students dining habits among the different social classes; working class and middle class.  This study contains qualitative methods. The qualitative research method is in the shape of deep interviews with ten students from different social classes who?s registered at Södertörns  högskola. The results of this investigation show that the consumer society along with the respondent?s habitus and access to capital, has influenced and created their opinions and habits around eating out. This has also created the similarities and differences between them. Keywords:Habtitus, consumption, restaurant, social class, consumer society.

Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.

Can meditation aid in a situation of conflict? This paper answers that question.The reason I chose to examine this topic is due to own positive experiences that convinced me of the link between meditation and conflict resolution. I wish to bring more light on this topic and to faciliate further research within the area.Through analyzing material on meditation, meditation and emotion and emotion and conflict, I find here that some of the effects of meditation has a positive effect on our emotions and also that we can work through meditation to learn about the way we act on our emotions and also how we can learn to act to our advantage. I also show how emotions play a vital role in conflicts between individuals and groups and that it is most urgent that we use what means we have to work conflict to our best use. I believe that conflict has it?s place in society and that good things can come from it, but that we can work with the conflict so that it does not escalate out of proportion.

Publication of science fiction has a tradition in Sweden. Adult-fantasy does not. In recentyears, the 1980's, Swedish publishers have realised how profitable fantasy is. Of the totalpublication of the two genres between 1989 and 1994, 54% was science fiction and 46%was fantasy. The reason for this even balance is that fantasy-books get reprinted more frequentlythan science fiction-books.

Around the year 2007, several news segments appeared in the Swedish media with focus on the social website Facebook. At the time, an increasing number of people in Sweden started to join the social platform and accepted the terms of contract to get access of the website, without further consideration of what they were agreeing to. This resulted in some private individuals felt violated when it turned out that major points of the contract entail that user?s private information, photos, videos and other publications that was shared on the website, were considered property of Facebook cooperation. Even though this incident made users more aware of what they should, and should not publish on the website, the episode did not result in users closing there accounts on Facebook.

The aim of this study is to describe and understand the reasons to why people choose to become foster parents. By using the theory of action we wanted to investigate their intentions rather than their motives. The questions we wanted to answer where: How do the foster parents describe their reasons for becoming a foster home? What reasons do they give fore keeping on being foster parents? How do they comprehend their task and the fulfilling of it? The study was performed by utilizing qualitative interviews with five foster parents, four women and one man. In the analysis we used the theory of action as a theoretical perspective.

 AbstractThe main purpose of the essay is to describe the reception of Alexander Solzhenitsyn?s debut novel One day in the Life of Ivan Denisovich (1962) in Swedish newspapers. The reception itself comprises the 1963?s Swedish reviewers opinions on the novel as to how it was controversial or not and the literary quality of the novel and Solzhenitsyn?s writing. In the analysis, seventeen reviews from seventeen different newspapers is included, studied and compared.

This paper presents the results of a workplace study of two smaller companies in the design industry. The core issue has been to investigate the companies use of technical tools and to what extent social praxis influence the daily work. The methods used are based on a qualitative analysis of interviews and observations. Various kind of work procedures, such as verbal and computerized, have been identified, but the most important occurrence was how spontaneous conversations between employees required certain flexibility, since the actors repeatedly were required to change focus and quickly perceive different information. For that reason, a thesis has been defined regarding how the use of spontaneous communication put an indirect need of a flexible working environment and also how this lead to more significant participation and exchange of information, as well as more awareness at the companies..

The last few decades largeincreases in institutional and foreign ownershipin Swedish listed companies have created a concernthat the traditionalSwedish ownership model are disappearing.With increasing globalizationand ever morecapital-intensive markets, so have great owners forced to admitcapital fuelled institutionaland foreign investors into their companies. By from an agency theoryperspective examine how different ownershiptypes and ownershipconstellations affects the cost ofequity, we want to see if there is reason for concern. Is the change in ownership structure affecting theSwedish listed firms?Our results show that the owneridentity or ownership constellations don?t affect the cost of equity that much.The only owner-identity that shows a significant correlation with the cost ofequity is the institutions and they relate to a lower cost of equity. Theresults show that companies with two controlling shareholders relates to lowercost of equity which can show that ownership structure affects the cost.

AbstractThe purpose of this study is to find out how educationalists who are currently working in school-environments feel about antibullyingprograms. Do they think that the programs are working and do they feel that the measures that they use work as planned? The reason why I choose to investigate this topic is that it will always be at topic interesting to study. Bullying will unfortunately always exist in some way. The whole survey is made in a small/medium seized municipality in Sweden with about 12 000 inhabitants.

Environment friendly transports are one of the main topics in the industry and society today.Shell organizes an annual university competition called Shell Eco Marathon. The goal is to buildthe car that consumes the least fuel during a race. KTH participated for the first time in 2006.The engine for this competition, DoubleTwo, has been developed within the school. Theprinciple is a two stroke counter piston HCCI engine with variable compression ratio. HCCIstands for homogenous charge compression ignition.

the most obvious problem at Traction today is the in-between handling that demands much time and resources. The reason is that the packages are not designed with handling in mind. Several of the packages of today also have a poor degree of utilization that means there is room for a fewer number of articles. That in turn means more packages, more transports, more storage space and more staff. On the basis of a specification of demands ? which take quality and environmental influence, as well as transport, handling and economy in account ? we have developed suggestions on new packages that will facilitate handling and lower the total costs, The time of handling will in some cases abbreviate to just a few seconds with the new packages.