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.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The aim of this thesis is to examine the possibilities and challenges facing an archive, Svenskt barnbildarkiv (SBBA), if to publish its material online. Our context for this study is image indexing. Our main questions are: How can SBBA index their pictures for a possible publication on the Internet? Are there any pros or cons in the determination of topics in children?s images, and in that case, which? What search paths are important when indexing children?s pictures, and why are they important? To answer these questions, the thesis is built on a wide study of interdisciplinary literature. But also on SBBA: s own handbook for image ?registration?, and on interviews with the persons working at the archive SBBA, in Eskilstuna.

This study deals with pedagogical documentation. With a revised preschool curriculum,where this is a crucial aid for illustrating the learning process of children and educators, aswell as demonstrating the activities of the school, it is of the utmost relevance to further explorethis notion. The study focuses on a single municipality and explores the various ways inwhich its preschools do in reality deal with this issue in correlation with the actual visions andgoals set by that municipality. Through a series of qualitative interviews with educators aswell as with the municipality Head of Education, this study outlines how educational documentationis in fact applied in the schools in question. The gathered data has been interpretedwith a power perspective as well as with a sociocultural perspective in mind.

The aim of this paper is to critically examine and analyze how the informal performance about masculinities and femininity are being expressed and produced by the text and pictures in Huddinge kommuns internal magazine for the staff working within the public administration. The concrete questions are:By which patterns constructs the performance of gender in Huddinge kommuns internal magazine for the staff working within the public administration?Are the femininity and masculinities being expressed in a static way or have it changed in Huddinge kommuns internal magazine for the staff working within the public administration throw the examined years 1985, 1995 and 2006?A quantitative and qualitative method is used. The point of departure is organization theory in a gender perspective. With the gender organization theory we examine the structures, leadership, symbolics and changes through the examined years.

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´.

 Aim. To describe patients who have got a recommendation by a telenurse to visit the emergency department and how many of these patients could have received care in the primary health care instead. Further on, the aim was to describe if there are patients not following the recommendations.Methods. Quantitative, descriptive study, with an examination of medical records of the patients, which the telenurses recommended to visit the emergency department, during one week. Assessments whether the patient could seek medical care at the primary health care was made, firstly based on the telenurses documentation and secondly on both the telenurses and the emergency department´s documentation.Results.

Background: The amount of elderly patients who?s suffering from dementhia increases every year. Many of these patients develop and decrease in their cognitive ability. The development can lead to people's communication skills deteriorate. It can be a problem for the nurse to communicate with these patients.

ABSTRACT                                                                                                                                                                                                                                                                  Annie Karlsson Genuskonstruktioner i Bilder    Bilder i läroböcker i franska och tyska för högstadiet. Gender Constructions in Pictures Pictures in French and German textsbooks.Antal sidor: 28                                                                                                                                                                Syftet med denna uppsats är att studera hur genus framställs i bildmaterial i läroböcker i franska och tyska för årskurs 7 på gymnasiet. Studien bygger på en kvantitativ samt en kvalitativ analys av hur bilder används och kan tolkas i en franskabok och en tyskabok ur ett genusperspektiv. Resultaten av analysen visar att i båda dessa böcker är bilderna stereotypt orienterade. Flickorna har ljusa eller rosa kläder och bär klänningar eller kjolar för läsaren skall förstå att det är en flicka, och killarna har oftast blå eller mörkt sportiga kläder. Bilderna i boken är ibland vilseledande och matchar inte vad som står i texten till bilden.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2015:09.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bygghantverk, 22,5 hp, 2013.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

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.

This report describes the development of an application in collaboration with Designingenjörerna AB. The company has worked for a long time with a community platform and they required an application where users can create their own unique profile representations, called Avatar Creator. An Avatar Creator is computer based application, which makes it possible to create a virtual character. The problem area behind this is that, large websites require a lot of administrative work when people upload profile pictures on different community pages. They can contain abusive material or pictures of other people rather than those who created the profile.The questions in this report are, how can an Avatar Creator help user to get a unique profile of himself? What are the advantages and disadvantages of an Avatar Creator? How to create a user-friendly application?To understand how an Avatar Creator works and get ideas to create an application, exiting Avatar Creators were reviewed on the Web.Collaborative work with Designingenjörerna AB was done to pin down the requirements for the Avatar creator application.

ABSTRACTIn an intermediate section at a large university hospital are patients with subarachnoid hemorrhage (SAH) cared for. There are international, national and local guidelines how nutrition therapy should be implemented and how much energy each patient should be given when hospitalized. The purpose of this study was to examine the documentation and actions on nutrition in patients with SAH and to see if guidelines on nutrition were followed. The study was a quantitative, retrospective record review that was analyzed statistically and descriptive. 26 patients were included.