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.

This essay examines the using of consensus method for decision making within the World Council of Churches (WCC) and the process that led to the decision to adopt its usage. The main question of my essay is why the method was introduced to the WCC and what motives lay behind its introduction. Other questions are how the consensus method works; both in theory and in practice, and what the predecessors and prototypes for the method are.The consensus method belongs to a broad Christian tradition of spiritual discernment and spiritual decision making. The New Testament, in particular Acts, gives examples of decision making in the early church which show that discerning God's will was considered essential. However the most influential model for the consensus method have been the decision making process of the Religious Society of Friends or Quakers, and also the consensus model of the Uniting Church in Australia.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

It is important, for companies operating on a homogeneous product market, to understand and adapt to customer needs. Since coffee is a homogeneous product in food retail it is vital for coffee companies to work extensively with differentiation and the fierce competition. The prevailing homogenity makes it difficult for companies to develop the product itself and must therefore work to create added value to the product.The purpose of this thesis is to carry out a study on consumer decision-making when purchasing homogeneous products, and to examine how companies work to strengthen their brand and gain market share in a homogeneous product market. The market that this thesis highlights is the coffee market.To answer the purpose of this thesis the writers have conducted a questionnaire survey regarding consumers? decision-making process and interviewed two marketing managers for two major actors on the coffee market.

The so called democratic deficit and the lack of legitimacy have been at the core of the EU-debate in the last decades. Low turnouts in the elections for the European parliament and disapproval in the ratification processes of the latest changes of the treaties are examples of the citizens lack of confidence for the EU and continuous integration. In Nice 2000 the heads of the member states governments agreed to try to improve the democratic legitimacy in the EU and initiated a public debate aiming at proposals for changes in the decision making processes in the EU. In July 2001 the commission published a white paper with their view. A fundamental presumption in discourse theory is that language and language usage not just is a way to deliver information about ideas and behaviours.

The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.

Villkoren i dagens samhälle förändras snabbt och miljön som beslutsfattare måste hantera blir allt mer komplex, detta samtidigt som tiden för att fatta beslut krymper. För att beslutsfattare ska klara detta kan de ta hjälp av verktyg. Vi har undersökt om geografiska informationssystem (GIS) är ett verktyg som effektiviserar framtagandet av ett beslutsunderlag när problemet är geografiskt relaterat. Undersökningen har genomförts som en fallstudie på fyra olika organisationer där vi jämfört processen vid skapandet av ett beslutsunderlag före och efter införandet av GIS i organisationen. Slutsatsen vi drar av vår undersökning är att geografiska informationssystem effektiviserar framtagandet av beslutsunderlag när problemet är geografiskt relaterat..

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This thesis aims to describe and characterise the impact of the Kurdish question for Turkey's decision-making process and foreign relations from the 1980's until today. The Kurdish question as perceived by Ankara, is separatist, and poses a security threat to the entire country but has also international dimensions, which are responded with foreign policy actions by Turkey. Initially, a systemic view is considered in order to investigate Turkey's position in this issue in a global perspective. Moreover, this is completed with an ?Internal Politics Perspective?(Joe D Hagan), which gives a deeper understanding of the actual structures and actors in Turkish domestic policy that shape the foreign policy.

Organisations tend to focus more and more on product and process development to increase their competitiveness. Several major organisations, among them ABB, have developed models aimed to more effectively control and manage product development processes. ABB is using its standardised model ABB Gate Model for this. The purpose of this thesis is to analyze how the introduction of ABB Gate Model has affected the outcome of decisions and also the decision-making in the product development process. The study is limited to elucidate the version of ABB Gate Model handling product development projects.

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

Abstract: According to previous research, it is not unusual for online poker players to create profiles which indicate they are members of the opposite sex. This phenomenon, known as 'Gender Swapping', is partly being utilized in a strategic fashion. The purpose of this thesis is to evaluate whether or not the gender of an opponent has an impact on decision-making in an online poker environment. An experiment was constructed where subjects made 15 poker-related decisions against seven randomly generated opponents, consisting of three male, three female and one genderless opponent. The results indicate no significant differences in decisions against male and female opponents.

This paper investigates, through an actor-network theory perspective, how the recreation area Lo?vsta-Kyrkhamn-Riddersvik northwest of Stockholm has developed from being a dumping site into becoming a nature reserve. This investigation also tries to describe and explain which values that have been promoted in the area by the local voluntary associations and companies. Lo?vsta-Kyrkhamn-Riddersvik has been inhabited for more than 3000 years, originally with farming as the most important business.

The thesis objective was to study the partnership between the municipality of Gothenburg and three nonprofit organizations concerning the mobile EU-citizens. The study examines how the EU-enlargement affected Sweden and eventually the municipality of Gothenburg, and how Gothenburg responded to the new situation regarding the target group. The thesis contains one case study and the empirical data are based on semi structured interviews with politicians and officials from both the public- and the nonprofit sector. The results were screened with New Institutional Theory, Resource Dependence Theory and Decision making theory: Rule Following. The theories were used to locate any type of isomorphism, resource dependence and rule following in the partnership.

From my own experience as a school counselor I have learned that the decision making processes in terms of supporting and helping the students is extremely hard and very individual. In different situations, a different approach between individuals is present. I thought about which factors effects the school counselor?s way of handling problematic situations. I soon realized that the individual has a great effect on the work itself.