2007 infördes regler om dokumentationsskyldighet i Sverige. Reglerna baserades på OECDs riktlinjer för internprissättningsdokumentationskrav. I slutet av september 2014 publicerade OECD BEPS-rapporten ?Guidance on Transfer Pricing Documentation and Country-by-Country Reporting? vilken innehåller omfattande förslag på hur OECDs nuvarande internprissättningsdokumentationsregler bör revideras. Frågan blir därmed om, och i så fall hur, kommande svenska internprissättningsdokumentationsregler bör utformas?Det finns idag betydande skillnader mellan nuvarande svenska bestämmelser och OECDs kommande ändringar.

India is the country with the highest prevalence of rabies in the world, with about 20?000 human deaths occurring every year. The country also has a heavy burden of free roaming dogs, mainly because of the high amount of edible waste in the streets, which are the main hosts for the disease. Therefore to truly extinguish rabies, the main focus should be on the dogs, both stray dogs and owned. One method is to vaccinate all dogs against rabies.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

Castration of dogs holds many reasons and opinions, therefore methods, traditions and rea-sons vary. The approaches have during time changed from mostly surgical castrations to also including hormonal treatments. Castration is used to control the dog's reproductive abilities, for medical reasons and to possibly rectify problems of behavioral nature. How common a particular method of castration is in a country is highly dependent on the country's traditions. In Sweden it is most common with castration for medical reasons, such as possible elimina-tion of diseases, for example, benign colorectal tumors.

Inledningsvis belyses generella faktorer som påverkar ansikts- igenkänning. Därefter läggs fokus på cross- race fenomenet, vilken studien syftar till att undersöka. Uppsatsen grundar sig på två hypoteser som båda berör förmågan till igenkänning av ansikten från den egna samt av annan etnisk grupp. I studien deltog två grupper (N = 63), kineser och svenskar som testades med ett bildspel uppdelat i två delar. I instuderingsfasen visades 21 ansikten, med jämn fördelning av asiatiska, afrikanska och europeiska ansikten.

The purpose of this study is to identify and make attitudes among social workers towards homosexual and bisexual people visible, examine how these attitudes relate to their actions in their professional role and how these attitudes and actions can be understood by theories of heteronormativity and power. The study is a cross-sectional quantitative survey in the form of a questionnaire completed by social workers. The result shows that there are two groups among the social workers. One larger group that reproduces a norm of acceptance toward homosexual and bisexual people and one smaller that reproduces a heterosexual norm. This reproduction of heteronormativity increases the risk for homosexual and bisexual people to be made invisible and treated more negatively in contact with social workers, which in turn can lead to worse health among the clients..

The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..

An alternate reality game, often abbreviated as ARG, is a mix between a game and a crossmedia interactive story using mainly the Internet as a platform. The game is built around the idea of teamwork among its participants. The players cooperate to solve puzzles allowing them to go forward in the story of the game. The marketing element is in different ways included in the story.A few Alternate Reality Games such as The Beast, The Art of the H3ist and The Lost Ring have previously been launched as marketing campaigns. This bachelor thesis aims to examine the possibilities of Alternate Reality Games as an alternative marketing tool for profit-driven companies.

This study is case study of political participation among the Kani tribe from Kuttichal grama panchayat in the Thiruvananthapuram district in Kerala, India. The study is based on the collected data of 117 people of the Kani tribe living in four different settlements: Pankavu, Mangode-Valippara, Chonampara and Kaithode. The aim of the study is to examine the impact on political participation by different factors, which is done by the use of the quantitative method of cross tables. The study confirms previous studies in its conclusion that high status individuals, defined in terms of education and economic standard, are the group of the highest political participation, when this is defined as being involved in political work and holding a party membership. On the local political scene however, where political participation consists of participation in local assemblies and voluntary work, the impact of the examined variables are very limited.

En ökad handel med Kina har inneburit att fler svenskar arbetar och bor där tillfälligt. Det betyder att det finns intresse att undersöka kulturella skillnader för att underlätta anpassningar vid arbete och fritid. Åtta personer med erfarenhet av att arbeta och leva i Kina intervjuades. Resultatet visade på betydande skillnader i kommunikation, tidsuppfattning, organisation, relationer och socialt beteende. Kommunikationssvårigheter fanns både under arbete och vid fritid vilket berodde på språket i sig samt olika kommunikationsstilar.

The workplace is a good arena for healthy activities because of its ability to reach big target groups. A preventive health care program prevents ill-health and since 2001 Centralsjukhuset Kristianstad has a health care program, ?Främja hälsan?. Leadership is important in the health promotion work when to get the collaborators motivated and involved in the health care program. The aim of the cross-sectional study was to investigate the collaborators opinion about the managers? pedagogical role in the health promotion work at Centralsjukhuset Kristianstad.

I detta examensarbete som har gjorts tillsammans med EAB AB har syftet varit att skapa ettberäkningsprogram, som en applikation i Microsoft Excel. För att dimensionera gavelbalkar istålbyggnader.För att skaffa sig en uppfattning om hur man handberäknar snittkrafterna i en statiskt obestämdbalk, gjordes det en litteraturstudie. Denna ledde till att det valdes olika metoder för att beräknasnittkrafterna, bland annat valdes Cross-metod för att beräkna momentet i stöden.Beräkningarna av snittkrafterna gjordes i alla balkens stöd. Under dimensioneringsprocessengjordes bland annat interaktionskontroller mellan moment och normalkraft i varje stöd. Dettagjordes för att få en så noggrann dimensionering som möjligt.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

The aim of this study was to investigate which attitudes young men and women at gym have to doping and supplements in Gästrikland. Method: This study is based on a cross sectional study design where a quantitative approach was used by 60 questionnaires which were distributed at different gyms in Gästrikland. Result: It was found that the majority had a relative negative attitude to doping, those who used supplements had a slightly more positive attitude to some of the statements compared with those who did not use supplements. Overall, the results showed a positive attitude to supplements. Compared with previous studies, it was found in the study that a smaller proportion didn?t agree that it is up to each one to use doping substances.

In modern society globalisation is a fact within all industries, the textile industry included. Due to improvement in areas such as logistics and communication international trade have developed fast. As changes occur rapidly on the global market and companies must adjust and revise their processes in order to stay competitive.Because of the global price reduction consumers around the world expect low-price products, which mean that the companies have to find new ways to produce in a cost-efficient way. To maximize profit most of the textile production is situated in low-cost countries due to its labour-intensive character. It is crucial for fashion companies to allocate their activities in their value-chain effectively in order to reduce lead-times.