Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Essay in Political Science, Advanced Course, by Christoffer Hagström?The Bush Administration´s view on international cooperation and internationallaw and political-theoretical traditions influence on the administration´s foreignpolicy?Supervisor: Jan OlssonThe purpose of this paper is to analyze the American foreign policy, particularly with regard tointernational cooperation and international law. The two following research-questions are used inorder to fulfil the purpose: (1) what is the Bush-administrations´s view of of the place forinternational cooperation and international law in American foreign policy?, and (2) how does theadministration´s foreign policy correspond to dominant political-theoretical thought-traditions? Thetraditions used are: liberalism, realism and neoconservatism. The sources of the study mostlyinclude literature and policy-documents.

This essay is about the problematization of uneployment and unemployed in national policy documents of the years 1979 and 2007. The purpose of this essay is to illustrate and analyze the problematization of unemployment as a construction. My overall aim is investigating how the unemployed and unemployment are represented and constructed in the Swedish political debate the years of 1979/80 and 2006/07 by analyzing national policy document. The analysis will consist of questions about the problemrepresentaion made by unemployment and the unemployed, the assumptions behind this problematization and what kind of impact it could generate for the unemployed.  In this way, the study aims to investigate the changes that may have occurred in how unemployment is problematized in the Swedish policy documents and highlight citizenship conditions on the basis of labor market policy.

The aim of this study is to discuss the implementation of Swedish integration policy from the perspective that public officials, so called front-line bureaucrats, are the real creators of this policy. The concept of integration is far from unambigous; it can have different meanings depending on the theoretical perspective applied. This give topical interest to the question of how the concept is conceived on the national level versus the implementation level. I also aim to uncover how these front-line bureaucrats look upon their role as creators of integration policy. My material consists mainly of interviews with front-line bureauctrats.

This paper contains a study where we apply cross media and storytelling into the design process of a practical commercial campaign. The purpose is to learn more and deeper by using cross media and the ideal of storytelling practical. We applied a qualitative method for research of the project to provide a high-quality empirical work. The result shows that by using well-structured story early in the design process you will easily succeed with your cross media design..

Cross-suckling, i.e. when an offspring nurses a female other than their own mother, occurs in pig production systems where sows are group housed during lactation. As production systems where several sows and their litters are housed together during lactation are getting more common, the need of knowledge regarding cross-suckling increases. The overall aims with this thesis was to investigate how sow behaviour and productivity are associated with the occurrence of cross-suckling, and to investigate consistency in sow nursing behaviour related to cross-suckling. The study included information about the first 4 parities of 40 LxY sows kept in outdoor and indoor production environments. Sows were single housed the first 2 weeks after farrowing and group housed (4 or 5 sows per group) from 2 weeks after farrowing until weaning, 7 weeks after farrowing.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

AbstractPurpose/Aim: This essay deals with The Swedish Red Cross Society and their work concerning strategical information and communication about HIV and AIDS in the Swedish context. In a broader sense the relation between the global and the local will be investigated and a discussion about what it means to work in an organization operating on a global arena will be held.Material/Method: This essay is based on relevant theories about culture and health communication which I have studied, selected and put together, with purpose to analyse The Swedish Red Cross Society and their informational work with HIV and AIDS- prevention. Furthermore I have interviewed four of the organizations co- workers to collect data about their experiences in working in the Red Cross organization with this specific mission. Moreover I and my colleague Hillevi Good attended at seminars and lectures to observe activities held by the organization and to get inside information about what people working with HIV and AIDS are discussing and considering as critical issues. The study holds a qualitative approach focusing on understanding this typical case rather then generalizing facts in a larger sense.Main results: The Swedish National Society of The Red Cross has a difficult mission in their work to inform the public about HIV and AIDS, although it is the perfect organization when it comes to communication due to their well-known profile and a huge geographical spread.

This thesis deals with the supranational organization of European trade unions. The European trade union movement is, via its umbrella organization the ETUC, an institutionalized social partner within the European Union. The ETUC is a very diverse organization with great potential of conflicting interest among its members. This thesis therefore seeks to explore the dynamics and interest heterogeneity of the ETUC. Drawing on previous research and literature it formulates a number of hypothesises to test what variables that influence the member organizations policy preferences (i.e.

There is a known link between relative deprivation and street crime among market liberal countries. Although some research has been done with cross-national data, there is none to suggest that the observed link is as valid in a country well known for its extended welfare and generous social expenditure like Sweden. The following study uses longitudinal data to see if this recognized link between relative deprivation and street crime also stands in a country with almost a century long tradition of striving for social-, economic- and cultural equality. Even though Sweden, over the last decade, has been subjected to a series of deregulations due to policy changes at national level, and with a following rise in inequality, it is still considered to be one of the most equal countries in the west. It is therefore not unlikely that the high degree of social security will reduce the negative impact of relative deprivation on social relations among its citizens, perhaps enough so that the correlation will be significantly weakened.

The Common Agricultural Policy has been a burning topic for debate for severaldecades. According to the CAP:s opponents it's effects include pollution, market distortionsand not least a huge expense for the European union.In this study we seek to explain why the CAP has remained almostunreformed since it's constitution in the 1950:s. The means by which we do so isa case study where we analyze the CAP by using three different theories; liberalinter-governmentalism, realistic trade theory and new institutionalism.In the final chapter we conclude that the theories complement each other. Newinstitutionalism explains the rigidity of the CAP. The liberal perspective explainsthe origin and the logic behind the policy whereas the realistic point of view putsthe policy in the light of an international economic theory and recognizes nationalpolicy makers roll in the inflexibility of the CAP..

The subject of this study was to research whether or not the effect of job insecurity on self reported health differs between good and bad times in the economic climate. Two different years of a national health survey from the Swedish institute of health (FHI) served as data, with 2007 representing good economic climate and 2009 doing the opposite. Both years consisted of data from a national health survey distributed to 20 000 random individuals in Sweden, where 2007 had 5738 valid cases and 2009 had 10 373. A quantitative method was used to determine the difference, consisting of a three variable cross tabulation with chi2-analysis as well as a model of binary logistic regression for each of the two years.The cross tabulation found a significant difference between the two years, with those reporting job insecurity having less of a chance to report bad health during the year representing bad economic climate. While the logistic regression showed the same tendency, the two years could not be significantly differed from each other in that part of the analyzes.With this in mind, the conclusion from the whole test was that no significant difference could be found between the years regarding the health effect of job insecurity..

This "cross-culture" study deals entirely on awareness and attitudes among Kenyan andSwedish teachers in terms of gender equality. Parts of this study were conducted in Kenya,where I spent a month living and visited a school in a multi-million city. There, I conductedsemi-structured interviews with teachers and gathered material for my thesis. The purpose ofthis study is to see how teachers in Kenya relate to gender and then compare this withSwedish teachers. The study also includes a review of national policy documents for schoolregarding gender equality.

This thesis aims at investigating the conflict development of Swedish foreign policy debates during 1989-2000. It is rather assumed that the Swedish foreign policy debates have been highly characterized by a large consensus. Despite that, there have been certain occurrences where the political parties have flushed into party struggle and shown disagreements over the party frontiers. This has raised questions about the range of conflict and consensus in such debates where I have studied the political parties' backchats. I have studied situations where the political parties replicate each other in order to investigate the range of consensus and controversy that exists within different foreign policy areas.