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.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

Communication is essential for the survival of an organization. The management formulates strategies to ensure thatthe organization will get to where they want it to go. The strategy is then communicated to the co-workers through the line manager. But who is to say that the co-worker experience the message the same way as the line manager or the management for that matter? The purpose of this study is toinvestigate how the middle managers at Southern Älvsborg Hospital experience strategic internal communication andfurther how they communicate with their co-workers.Through a case study approach, the case being the communication of the hospitals research strategy, I conducted 13 interviews.I analyzed the material from the interviews using a hermeneutical approach and I used an interpretative approach to get a deeper understanding.

The mission was to create a prototype of a menu system for the companySystem Andersson AB. The instructions were that it has to be as interesting andmodern now as in 20 years. We had to look at technology from the cutting edgeof development to make our prototype survive in the future. WindowsPresentation Foundation (WPF) was the technique we focused on. There areonly a few applications that take advantage of WPF today, but it is predictedthat WPF will be the next generation method for developing applications to theWindows platform.To make our menu visually appealing, easy to use and at the same timefunctional, we followed the clear path and guidelines that are available ininteraction design.

The purpose of this study is to look at the line extensions of the Swedish dairy company Skånemejerier. We have chosen to focus on how trends in ecological products and Functional Food influence the line extensions. The competition in the food sector have made it harder for companies to be seen in the market area and the companies have to make their brands more visible. That is one of the reasons why companies work with line extensions. The study is based on a qualitative approach because we wanted to come closer to our subject in order to establish a greater understanding for the case itself.

This thesis has been written at Linköping University for the company Instrument Control Sweden AB (ICS).ICS is a small company located in Linköping that develops software and hardware for Unmanned Aerial Vehicles, UAV. At present, ICS has a fully functional autopilot called EasyPilot but they want to reduce the autopilot?s size to make it more attractive.The purpose of this thesis was to investigate if it was possible to reduce the size of the autopilot and how, in that case, it would be done. It was also necessary to examine whether the old processors should be replaced by new ones and how hard it would be to convert the old software to these new processors.To succeed with the goals many of the old components had to be changed for new, smaller ones. Some less necessary parts were also completely removed.

The purpose of this essay is to give the reader an insight in the subject of torture. This is done through both an historical perspective and by showing how torture methods are used today, even though torture is prohibited by law. Many refugees who come to Sweden today have survived torture, and the trauma can cause multiple illnesses related to the tragic memories. In addition to physical damage many also suffer from depression and post traumatic stress, due to the experiences of torture.Together with the Swedish Red Cross we designed a questionnaire which was sent to politicians and elected officials. In the questionnaire we asked questions concerning knowledge of injuries due to torture and what treatment options these people have in Sweden.

2011 Praktik med examensarbete i idrottspedagogik inom Idrottsvetenskapliga programmet, 15 hpSofia Pettersson (2011). Miljön kring Dalarnas damfotbollsspelare ? Vad påverkar deras möjligheter till utveckling? (The environment surrounding female football players in Dalarna, Sweden ? What factors affect their opportunities to develop?) Bachelor Essay in Swedish. Umeå: Umeå university, Department of EducationThe following study investigated the environment in which female football players in the district of Dalarna in Sweden operate. The aim was to identify the elements that affect the players? ability to develop according to their own potential, values and differences.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

What affects Hiv in South Africa's different provinces? This thesis examines if education, unemployment rate, GDP per capita, and the literacy rate has any relationship with the Hiv prevalence. This is analyzed using theory and data in the form of a simple microeconomic model and an econometric regression analysis based on cross sectional data of the provinces of South Africa. The regression analysis shows that unemployment rate and education have significant effects of the Hiv prevalence in South Africa. The microeconomic model in the thesis indicates that when education is higher, individuals are more aware that the probability of being infected by Hiv is higher when the Hiv prevalence is high.

The purpose of this project was to investigate whether it was possible to develop a type of application, where users would solve chess problems. The main goal of the project was that there would exist an functional application after the study has ended with which users could solve chess problems on a computer. One subgoal of the project was to create corresponding application for mobile phones. The study was limited to require users to have at least Internet Explorer 9 +. For other browsers, there were no corresponding limitations.

Injuries to the suspensory ligament represent a huge problem in equine veterinary medicine. As many of the affected horses are elite-competition athletes, there are high expectations on veterinarians to make these horses fully functional again. The suspensory ligament has several features which makes the healing process complicated. So far no treatment has shown to optimize the healing process. This has led to the testing of many new treatment methods, in order to find a consensus for the injury.

Knutsson, Camilla & Mellberg, Eva (2010). Arbetslagets rustning i mötet med barn i behov av särskilt stöd i förskolan (Preschool teams preparedness for children with special needs). Skolutveckling och ledarskap, Specialpedagogik, Lärarutbildningen, Malmö högskola. Vi har, med utgångspunkt ur ramfaktorteorin, försökt belysa vilka faktorer som arbetslag upplever påverkar möjligheterna att möta barn i behov av särskilt stöd i förskolan. Då vi i första hand var intresserade av att få syn på arbetslagens egna upplevelser ansåg vi att en fenomenologisk undersökning av kvalitativ karaktär bäst svarade mot vårt syfte. Vi önskade få fram arbetslagens samlade upplevelser kring våra frågeställningar och ansåg att fokusgruppintervjun då var en god metod.

This essay is about the origin, planning and establishment of the European Space Research Organisation's (ESRO) sounding rocket base Esrange outside Kiruna in Northern Sweden. Three main questions are examined. First I show there were not just scientific and technical but also political, economical as well as military reasons to build a European rocket base. Second, I scrutinize the reasons to choose Northern Sweden as the location for the rocket base. As it turns out, the main reasons were the favourable location of Northern Sweden within the aurora oval zone, the proximity of the Kiruna Geophysical Observatory, and the possibility to use a large, although not quite uninhabited, area where the launched rockets could crash.

Bostadsbristen för unga växer i takt med att fler byggherrar avstår från att bygga små lägenheter, då rådande lagar gör det svårt att på ett gynnsamt sätt producera kostnads- och yteffektiva bostäder. Bostäder har i dag krav på sig från kommuner och beställare att uppfylla svensk standard. Däri har handikapporganisationer drivit fram tillgänglighetskrav som medför att alla nyproducerade bostäder är tillgänglighetsanpassade.Genom att ifrågasätta svensk funktionshinderspolitik i samband med bostadsbyggande har detta examensarbete som mål att hitta lösningar för att öka nyproduktionen av små bostäder. Granskningen resulterade i ett förslag till en ny standard för ungdoms- och studentbostäder vilken underlättar vid projektering av mindre enskilda bostadslägenheter..