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.

This bachelor thesis describes the process of developing a two wheeled robot with activebalancing. The robot is designed to go straight ahead until it reaches a finish line. Then it shallstop to stand still balancing. The workload in the group has been divided according to theprevious individual projects, which are attached. The design of the robot is inspired by theconcept of the Segway.

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.

The purpose of this thesis is to investigate how a local community, and those who dwell within its borders, are affected when a large scale windmill park is planned in its immediate vicinity. I have used a qualitative approach and conducted semi structured interviews to gather empirical data. The study took place in a small Swedish village named Svartnäs, situated in the region Dalarna.I have used the concept of community as a symbolic construction (Cohen 1984), that together with the theory of structuration (Giddens 1984) and the notion of expert system (Giddens 1996) served as my main theoretical perspectives.Even though the windmill park is not built yet, its impact on the people and the local community of Svartnäs has been considerable. In the traces of the new windmill park new options and constraints, that will play an important role in the lives of the people who dwell in Svartnäs, are arising. The windmill project is enlarging old conflicts and is creating a divided village.

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.

The aim of this thesis was twofold, on the one hand to compile a set of usability and accessibility guidelines in order to establish the characteristics of a user friendly website, and on the other to test these guidelines on eight library webcourses with user education to see how well they adhered to the guidelines. The methods used were literature survey and source studies. The guidelines found in the literature survey were divided into four different categories: document properties, structure and navigability, visual characteristics and accessibility. In order to establish the adequacy of the guidelines, I examined reference sources, mostly on the web. To a certain extent this examination has been based on HCI Human-Computer interaction theories.

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.

This study investigated the effect different contexts have on personality items when they are framed more neutrally. The study was based on a five-factor personality inventory originating from International Personality Item Pool. The inventory consisted of 50 original and 50 neutral personality items and in addition 28 items measuring social desirability. The sample consisted of 150 students from the Department of Psychology, Lund. The students were divided into three instruction groups differing in context.

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.

Humor is as interesting as it is hard to define. It has travelled a long way since Hippokratestheory about body fluids and how someone, if lacking one of these, were called a humorist andwere laughed at.In this thesis we developed a new method for categorizing types of humor in Swedish comedyseries on TV. We chose six different shows (Grotesco, KvarteretSkatan, Morgonsoffan, Fredaghelaveckan, Parlamentet and Hjälp!) from the two most popular TV-channels in Sweden(SVT1 & TV4).We based or method on previous researchers? work and came to find some categories that wererepresented in most of the previous work. Our own method came to contain seven categorieswhich we believe is enough to obtain all kinds of humor in Swedish comedy series on TV.In our study we saw that most of the humor fell under the category that we called unnormalityhumor,a category which contained incongruity which many researchers believe is afundamental part of humor.Our opinion is that the unnormality-category became too wide in our study and that we perhapsshould have divided it into two or possibly three categories to see a more distinctive result.Nonetheless, our result offers an interesting starting point for future comparative studiesfocusing on similar subjects..

The aim of this thesis is to explore from a cultural diversity perspective, students 'views on teachers' leadership styles in the classroom and what style of management students prefer. The study uses a qualitative methodology to interviewed focus groups of students consisting of a total of twelve students at a secondary school in Botkyrka municipality. The corpus was divided into three different groups. Overall, results showed that students seem to prefer an intercultural situational leadership style. This is based on the students expressed need of wanting to be understood on the basis of their cultural background.

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.