2007 infördes regler om dokumentationsskyldighet i Sverige. Reglerna baserades på OECDs riktlinjer för internprissättningsdokumentationskrav. I slutet av september 2014 publicerade OECD BEPS-rapporten ?Guidance on Transfer Pricing Documentation and Country-by-Country Reporting? vilken innehåller omfattande förslag på hur OECDs nuvarande internprissättningsdokumentationsregler bör revideras. Frågan blir därmed om, och i så fall hur, kommande svenska internprissättningsdokumentationsregler bör utformas?Det finns idag betydande skillnader mellan nuvarande svenska bestämmelser och OECDs kommande ändringar.

Abstract: In this Master's thesis our aim is to study the situation and process regarding the decision to use outsourcing of the media acquisition function in a Swedish public library. By using New institutional theory, focusing on ways of organising and values in the organisation we are able to analyse this phenomenon. Skot-Hansens theory about three different culture political argumentation schemes, humanistic, sociological and instrumental (or market oriented), gives us the opportunity to place statements and facts into a functional theoretical context. The market oriented scheme is further clarified with the concept of New Public Management. The role of values in the institution, regarding aims and goals is stressed.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty.

The title of this Master´s thesis is Multicultural librarian competence - a literature study and interwievs with librarians and managers in Malmö Public Library.Every fifth Swede is born abroad or has at least one parent who are. The migration flows of today reach out longer, there are more efficent ways of communication and travel. This has made previously ethnic homogeneous populations as the swedish more and more hetergeneous. Library services to inmigrant users started out as a specially directed activities. The political view of migration has changed over the years and the current perspective is the one of mutual integration and cultural diversity.

In 2010 there will be a political resolution to ensure that the Swedish society is accessible to all citizens including people with disabilities. For this purpose a national action plan for disability policy "From patient to citizen" (Govt. Bill 1999/2000:79) has been set out with the aim of ensuring that the disability perspective will permeate every sector of society and that the approach and response to people with disabilities will be improved. The Swedish National Council for Cultural Affairs is responsible for implementing the disability policy in the cultural sector.Since public libraries in Sweden are a part of the public cultural sector, they will also be affected by the political resolution regarding accessibility. The concept underpinning library services for disabled people must be that of equality of access.

The purpose of this Master's thesis is to study how children's and youth librarians mediate non-fiction books in public libraries. Our overarching research question is as follows: to which extent, how, and for what reasons do children's and youth librarians mediate non-fiction? We have chosen to limit our study to the practice of booktalking.In order to answer questions on extent we conducted a quantitative survey of booktalking children's and youth librarians in Skåne. To answer our other questions on behaviour and attitudes we conducted observations and interviews with six librarians who include non-fiction in booktalks for children in primary school. As a way to study behaviour we examined librarians' selection criteria and methods.

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty. Methodology: The research method that was chosen is a detective argumentation that starts from theories and explain different parameters regarding the subject I am concentration on. It is a case study where the companies branding strategy towards pharmacies in Sweden is analyzed bys a mix of semi-structured interviews, Documentation analysis and a quantitative research . Theoretical framework: The theoretical model that has been prepared gives me the possibility to analyze different parameters regarding branding that are important when building a brand in an new market.

The general view of learning has dramatically changed during the last two decades. Today we talk about learning for life and educate to meet the demands of the information society. This new view forces us to constantly relearn and develop new knowledge ? something which has resulted in large restructuring within the upper secondary school. New forms of teaching, where the pupils are given the opportunity to a more active search for knowledge, is developing.

Which expectations did leading debaters place on fiction as an instrument in achieving societal changes hoped for by introducing the Public library? How can the value of fiction be described in relation to the mission of the Public library, according to these moulders of public opinion? Place and timeframe for this thesis is Sweden around the years 1905-1912 (period of formation of the Public library here according to the Anglo-American model). Starting point is the assumption that the Public library as a political institution is characterized by an ideological function. It produces meaning and norms, it sets standards of value. Method used is based on close reading and comparison.

I föreliggande single subject designstudie har tre personer med thai som modersmål och svenska som andraspråk tränats specifikt i svenskt uttal. Syftet med föreliggande studie var därför att utforma samt genomföra en uttalsintervention vilken delades in i en suprasegmentell och en segmentell modul. Syftet var vidare att undersöka hur suprasegmentella och segmentella förändringar i uttalet påverkade uttalets förståelighet. Uttalsträningen utfördes 14 gånger under en fem-veckors period. Interventionen delades upp i två moduler, en med suprasegmentellt fokus (B1) och en med segmentellt fokus (B2).

Rapid development in the realms of electronic publishing has had a profound impact on information services in general and the academic library in particular. Since mid 1990´s an increasingly number of scholarly journals and other information resources have been made available electronically. Electronic books are the newest electronic service in the hybrid library and can be seen as the third wave in the digital library. Although electronic books have for a long time existed as electronic texts such as digitalized classics or other texts in the public domain, it is not until recently that e-books have been distributed and packaged in a commercial form. As more e-book models are being developed, libraries are being forced to take e-books into consideration when planning their information services.The aim of this master thesis is to describe the first stage of implementation of the new electronic media, the electronic book or e-book, in Swedish academic libraries.

Näringsliv och offentlig sektor står inför ständiga utmaningar att förändra och effektivisera sin verksamhet. Idag ses information som en verklig produktionsfaktor och åtkomst till lämplig informationen ses som en nödvändighet för uppnå effektivitet och produktivitet i de individuella aktiviteterna (Oehlmann, Thoben & Weber, 1997). Med hjälp av elektroniska arbetsinstruktioner på produktionsgolvet har tillverkande industrier hittat en effektiv metod för att minska variationerna, öka kvaliteten, förbättra kommunikationen, minimera kostnaderna och snabbare få ut produkterna på marknaden, den s.k. Time-to-market (Coetzee, 2004).Syftet med denna uppsats är att undersöka om Informationslogistik genom införandet av elektroniska arbetsinstruktioner kan påverka effektiviteten och kvaliteten i ett företag vilket använder sig av elektroniska arbetsinstruktioner.En fallföretagsstudie har genomförts på HMS Industrial Networks AB, en världsledande leverantör av fältbuss-teknologi för automationsutrustning. De har utvecklat ett IT-system för att hantera elektroniska arbetsinstruktioner vilket de använder fullt ut i sin tillverkning.Mer praktiskt har uppsatsens arbete handlat om att undersöka hur de anställda upplever att det påverkat deras effektivitet i det dagliga arbetet, såväl som kvaliteten i arbetet, informationen och på produkterna.Intervjuer med användare från dokumentationsteamet och produktionsmedarbetarna har gjorts och resultatet visar att användandet av PRIS och elektroniska arbetsinstruktioner har gett en rad effekter i verksamheten, både för dem vilka administrerar och hanterar produktionsunderlagen såväl som för de berörda användarna på produktionsgolvet och i övriga delar i organisationen.Resultatet visar att Informationslogistik i allra högsta grad kan påverka effektiviteten och kvaliteten i ett företag.

Den dokumentation som görs i patientjournaler får allt större betydelse för patientens säkerhet och delaktighet samt för uppföljning och utveckling av vårdens kvalitet. IT-stöd ökar informationens tillgänglighet, men studier visar på brister vad gäller struktur och innehåll.Syftet med denna studie var att kartlägga i vilken omfattning dubbeldokumentation förekom i den tvärprofessionella, elektroniska patientjournalen, relaterat till sjuksköterskans dokumentation (delstudie I), samt att undersöka personals uppfattningar om dubbeldokumentation och värdet av att använda egen och annan professions dokumentation (delstudie II).Studien genomfördes på ett länsdelssjukhus där datorjournaler använts i ca 10 år. Trettio strokepatienters journaler analyserades utifrån VIPS-modellens sökord och arbetsterapeuter, läkare, sjukgymnaster och sjuksköterskor (N = 111) besvarade en studiespecifik enkät.Resultatet visade att 15 % av innehållet i omvårdnadsdokumentationen (exklusive epikris) också fanns dokumenterat på annan plats i journalen, en eller flera gånger. Av omvårdnadsanamnesernas innehåll var 43 % dubbeldokumenterat. Motsvarande andel för omvårdnadsstatus och omvårdnadsåtgärder var 6 % respektive 10 %.

This master thesis explores the nature of public participation as a central and most current subject in the field of urban planning. A first impression exposes a seemingly unanalyzed consensus on the values and benefits which public participation provides the process of urban planning. The city may be a concern to all its inhabitants; hence knowledge and opinions of the local public are of great importance for the urban development. But is there really something new to these assumptions, and are the advantages of increased public participation in urban planning always obvious?  By using action research as a main method, I have put myself into the context of the Swedish municipality of Nacka and their projects dealing with the development of public participation.

Organizations are about people in interaction. Human itself is complex, and the complexity increases when people are grouped. When creating groups there is a need for a structure, an order between the people in the group. Companies have an organization - riding school is also a company and should have an organization. Many studies have been done related to the riding school but there is no Documentation about organizations at riding schools, and a research is needed. The aim of the study was to clarify if riding schools in Sweden has a well considered organization.