The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Previous research has focused limited attention on how personality affects job search for university educated people in work and no studies have focused on the difference between active and passive job seekers. This survey-based study that examined university educated economists and engineers with 5-25 years of experience, showed that career ambition mediated active job search for the personality dimensions of openness, agreeableness and extraversion and also gave clear evidence that active job seekers have lower levels of job satisfaction, and higher levels of career ambition, agreeableness and extraversion, compared with passive job seekers. These findings provide a more nuanced picture of the impact of different recruitment strategies and provide a starting point for in-depth studies on passive job seekers.

The essay discusses underlying racism in the Swedish community and has, as a specific purpose, to illustrate and analyze how images of immigrants are constructed in a local setting. The questions at issue are: What established conceptions about racism exist and how are immigrants described by the youth in Sweden? Which racist manifestations are evident? To answer these questions, twelve interviews with students from an upper secondary school in Lund are done. Discourse analysis and other central aspects to alienation such as categorization and stereotyping, concepts about ?the Others? and underlying racism, have been used to analyze the interviews.

Attention Deficit Hyperactivity Disorder (ADHD) och konsekvenserna av att ha detta funktionshinder har debatterats mycket på senare år. ADHD anses vara en medfödd uppmärksamhetsstörning av varierande grad som finns hos 3-5 % av befolkningen och påverkar hela livet för den drabbade. Syftet med denna litteraturstudie var att belysa skillnader i livskvalitet och hälsa hos barn, unga och vuxna med diagnosticerad ADHD i jämförelse med personer som saknar denna neuropsykiatriska störning. Datamaterialet bestod av 11 vetenskapliga artiklar med kvantitativ ansats publicerade år 2000-2008. I resultatet framkom tre områden där skillnader fanns: livskvalitet och fysisk hälsa, livskvalitet och psykisk hälsa samt livskvalitet och social hälsa.

A growing issue in the construction industry is how production can become moreefficient by using logistical solutions. Companies can minimize the cost of a project byreducing the time to perform the work.The purpose of this report was to examine the logistics related to pipe trenches forSIAAB. The report's focus has been on solving problems and planning that wouldfacilitate the work of the project Vaksala-Lunda Etapp 3.The case study consists of interviews with SIAAB's employees and an observationwhere the progress of a traditional pipe trench has been documented using checklists.Questions to the report?s case study come from the theoretical part, which is basedon literature on construction management and logistics in general. The observationlasted five weeks and the biggest time-consuming events that affected the pipe trenchduring this time, has received most attention.

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

During the last few years the countries in the African continent have experienced an enormous increase in female politicians on a national level. Rwanda is even the country with the highest number of female politicians in its parliament in the world. Despite this development in Africa, the quantitative research on women's political representation in the world has not yet paid attention to the situation there. Some of the surveys that have been done have even excluded countries that do not fit the homogeneous pattern ? which is precisely the problem with African countries ? for it to be possible to explain the situation with existing theories.The intention of this paper is therefore to, with all of the 53 African countries included in the study, examine whether the already existing explanatory factors regarding women's political representation also can be applied to an African context to explain the situation there.

The purpose of this comparative study is to investigate if the views of Sayyid Qutb and Tariq Ramadan regarding social structure and religion are possible to unite with western liberal democracy. The basis of the study is the problematizing approaches written by Qutb and Ramadan regarding the possible unity between Islam and democracy. These problematizing approaches are then tested on the political philosophy of liberalism to see if a unity is possible.The result showed that Qutb's view did not meet the criteria of democracy, which wasn't surprising due to his negative views on the system. However, Ramadan's reformist view on Muslim identity did unite with the views of liberal democracy, though questions regarding the possibility of creating and preserving a European Muslim identity in the secular society were immediately brought to attention.The importance in Qutb's view is social equality, unity and submission to God and the importance of Ramadan's view is to create and preserve a European Muslim identity and adapt to the society where you live and participate as a citizen. Qutb's view will not tolerate diversity and one is to keep or convert to the Muslim faith.

The aim of this thesis was to use qualitative approaches to show how teachers in primary school reason on their way to meet and communicate with children who have ADHD (Attention-Deficit/Hyperactivity Disorder). Research questions of the study were as follows: How does teachers in primary school reason about their way to communicate with children with ADHD? Do the teachers use some specific methods or means of communication with students who have ADHD? Do the teachers reason about their way how to handle conflicts with students who have ADHD? I collected my empirical material through a qualitative interview method. My theoretical starting points were interaction theory and the socio-cultural perspective. I have used these theories to analyze my material.

This Masters thesis concerns difficulties experienced by Gender Studies researchers in an information seeking context. The aim is to identify, and study the cause of, these potential difficulties by asking the following questions: How do researchers in Gender Studies seek information? What difficulties may arise when information seeking is carried out in Gender Studies? What may be the cause of these difficulties? What does Gender Studies consist of? In order to find feasible answers to these questions, particular attention is paid to the context in which the researchers exist and work. The database KVINNSAM serves as an example of how libraries have tried to overcome barriers in information seeking in Gender Studies. The method used is a qualitative one based on interviews and literature studies.

Attention Deficit Hyperactivity Disorder (ADHD) är ett välkänt problem hos ungdomar. Studien jämför föräldrarnas upplevelser av ungdomarnas ADHD-problematik och ungdomarnas egna upplevelser av sig själva och sina föräldrars reaktioner. Befintliga data från ett forskningsprojekt används där undersökningsdeltagarna var ungdomar, från skolår sju till första året på gymnasiet. Resultaten visade att föräldrar som ger höga skattningar av sina ungdomars ADHD symptom skiljer sig kraftigt från andra föräldrar både när det rör ungdomars beteende och sina egna beteenden. Ungdomarna skiljer sig i upplevt eget beteende där ungdomarna med ADHD-problematiken hade svårigheter.

Current research shows that the number of door openings during surgery is unjustifiably high. It is the operating room nurses task to ensure a hygienic and aseptic environment throughout the surgery with the goal of minimizing the risk of healthcare associated infection. The study aims to investigate whether the operating room nurse is attentive to the number of door openings during surgery and if the operating room nurse is attentive to the reasons behind the door openings. A pilot study with nine observations was carried out on two smaller hospitals in the region of Västra Götaland. The results showed a significant underestimation of the rated door openings compared with the actual ones.

The purpose of this qualitative study is to investigate how the welfare officer who works in the child and youth- habilitation is documenting in boys and girls journals. We also want to see if there are any differences or similarities in the journals on the basis of a gender perspective? The investigation is made from ten journals, five boys and five girls in the ages from 13 -18 years. The analysis which proceeds from prior research made on this area and from a number of gender theories and gender perspectives is based on a hermeneutic nature. The results show that the welfare officers make more documentation about the boys´ school situation than the girls´.

Internet - and the website - has developed into an essential key for the relationship between enterprises and its customers. Today, a website might be the first or only impression a customer gets of a company. With this in mind we have focused our study on customer evaluations on websites. Social presence and its impact on people have so far mostly been given attention in the research of behavior in physical environments. However, in the electronic marketplace this has so far been overlooked, which is why our aim is to study how the presence of visitors impacts other visitors on the same website.

During the last years social media have developed and become a place where all kind of people can meet and interact with each other without any kind of physical contact to one another. We belive that this development also has made it easier for political parties and organisations to spread their propaganda to the people that uses social media without them knew from whom the information is coming. With this in mind we decided to do a study about the social media Facebook and how the users of Facebook think they are being influenced by political propaganda from organisations and private persons. In our study we decided that we wanted to know why our respondents are using Facebook, if they have payed attention to two political questions, one international question and one national question, that have been noticed recently and if they feel that they are being influenced of political propaganda when they are using Facebook. We have concluded that our respondents, depending on how old they are, do feel that they are being influenced by political propaganda when they are using Facebook. We have also noticed that the younger part of our respondents feel that they are using Facebook because their friends do it and that they have noticed the international political question more than the national political question. In the older category of respondents the reason of why they are using Facebook was to maintain a conection with their friends and they had noticed the national political question more than the international political question. .