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.

In an effort to strengthen democracy in the union, the EU in 2005 took a new approach to communications policy to reach out to the citizens. The strategic document "Plan D for Democracy, Dialogue and Debate" was accompanied by two other documents, and the three of them were the core of this policy. Both democracy and communications work means at EU level a higher complexity than in the nation-state arena. Objective of this study is to examine how the implementation of Plan D has turned out in a democracy renewal perspective. To achieve that answers are sought to questions concerning the goals of Plan D, how they are still present today, what happened in practice regarding the efforts that are highlighted, and how the substance of the activities can be judged from a democratic theory perspective.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

There's a good adherence to the vaccination of children, about 98% of all two year olds are vaccinated. Despite this, there are cases of whooping cough and measles in Sweden. The purpose of the study was to describe what motivates parents to not vaccinate and reflections and attiudes about vaccinations. The study had a descriptive design with qualitative approach. Eight parents who had chosen not to follow the National Board of Health?s vaccination program or whom had decided to completely abandon, participated in the study.

The increasing threat of climate change has led to a increased need for models to predict future climat. In these models the changes in the soil carbon pools due to changes in microbiel degradation of the organic matter can lead to both positive and negative feedback-effects. There is however a lack of consensues on the temperature respons on degradation soil organic matter. This paper aim to give a better understanding on the factors controlling the temperature respons. The factors studied were the carbon substrate qualitity and the physiological status of the microorganisms.

My purpose in this essay is to show how the staff in an institution for young women with a drug addiction, are looking at themselves as "normal" and the young women as "abnormal", and to analyse how sex and gender are made, in interaction with sexuality and class.The essay is based on interviews and a participating observation. The study is made on a compulsory institutional care institution for young women with a drug addict. To analyse the material I use theories by Beverly Skeggs and Judith Butler.In the study I show that the staff in the institution define themselves as "normal" and intend to act as models for the clients, which are described as "abnormal" in terms of being destructive, boundless and sexual. In making class and gender the staffs efforts to make clients learn domestic values and to make their bodies feminine are shown to be central processes. Sexuality is by the staff seen as something happening only between men and women, and defining relations between men and women as always sexual creates gender.A central tension that I show in the essay is that between normal and abnormal, both in relation to differences between the staff and the clients and in relation to the staffs roles as both models of normal life and of violent and violating keeps of order.

The aim of this study was to identify possible reasons for non-attendance related to mammographic screening. Using qualitative methods, sex women underwent a semi-structured interview on the following themes: social background, medical history, mammographic screening, invitation, and final decision.Social background was described using the "life-form theory". The concepts of illness, disease, and sickness were used in order to investigate medical conditions and their impact. The process of non-attendance was studied using a model by Zovko, balancing different needs affecting decisions and final action.According to their decision, and final action, women were defined as "participants", "passive non-attenders" or "active non-attenders". Most women belonged to the life-form "paid work" and had children.

Several studies show that the clinical reality in psychiatric care does not correspond to the demand of consumer participation from a variety of policy documents that has been produced recently. Studies also show that there is a lot to do in improving, patients with sever mental illness, becoming more involved in their own care. The nurse has a central role in this work. The Norwegian nursing theorist Jan-Ka?re Hummelvolls holistic, existentialistic model for psychiatric nursing were used as theoretical ground.The aim of this study was to examine how nurses in psychiatric outpatient units, caring for patients with psychotic disorders, experiences consumer participation.Qualitative phenomenological method was used.

This thesis describes the work process and the results for the development of a newkind of ergonomic cleaning mop, ranging from basic concept to a virtually productionready digital prototype. The project was made in cooperation with, Ömer Altun, whowas also the project supervisor, and whose plan it is to launch this new product onthe market in a foreseeable future. The mop is meant to be used by both professionalcleaning staff and ordinary home users. What makes this product unique is that it hasa movable center piece that simplifies the cleaning under low furniture.The work began with the establishment of a product requirements specification andlater a study of similar products and existing functional models was conducted. Afterthese surveys the work began with refining the existing concepts in order to makethem more complete.

One step towards a more sustainable energy system is to create a more flexible electrical grid, where increased demand response among electricity consumers can play an important role. A distribution grid owner can encourage their customers to use electricity more evenly distributed during the day by introducing different types of grid fees such as time-differentiated power tariffs. In this master thesis, the theoretical economic impact of a flattened load profile for a distribution grid owner is investigated. Different factors that impact the distribution grid owner?s economy are identified and two are chosen to be quantified; losses in the grid and the fee to the feeding grid.

Background:Incoming medical alarm is a common routine for emergency nurses. Working in these situations may represent a major burden on the individual nurse. Purpose: To investigate emergency room nurses' experiences in receiving medical alerts focused on education, safety, security, skills and experience, and andherence to guidelines. The purpose was also to investigate whether there were any differences in action between the emergency room nurses who had worked longer or shorter period than two years with this.Method:The design was quantitative, comparative and descriptive. Surveys were distributed to 30 nurses who worked in the emergency room at a Swedish hospital.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.

The aim of this study was to describe and analyze how social workers working in social services using evidence based practice with special focus on the clients? experiences and wishes as source of knowledge in collecting information, assessment and decision. To get to the social workers experiences and descriptions we used a qualitative method with semistructured interviews. The empiric material of the study consists of eight interviews with social workers working in different social offices in different areas, in southern Sweden. The main result of this study was that social workers use clients? experiences and wishes differently in different parts of the investigations.

The purpose of this bachelor thesis is to do a comparativecase study between a public library in Sweden and one in England. Our aim is to examine what factors affect alibrarian in charge of purchasing fiction for adults and to what degree. We have used two methods of study, specifically semi-constructed interviews with two librarians and text analysis of policies in place at each library respectively. Our research questions share the above mentioned context and should therefore be read with that backdrop:-How is selection and purchase covered in the policies?-What selection criteria are used by the respondents?-What differences are there regarding the decision making? -How can the viewpoints be explained?Our analytical framework was based on three arguments namely market demand, quality and social inclusion when examining our material.

Today small metal parts are mass-produced as for example rollers in cylinder bearings. At high velocity cutting the metal is cut with a great force in a scissor-like device. Both precision and repeatability is important to be able to guarantee good quality, but from an economical point of view it is also important to keep a great manufacturing capacity. The part of the process that is most time consuming is when the metal bar, that is about to be cut, is fed to the right position. Therefore it is interesting to examine if the time used for positioning can be reduced.