As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Syftet med detta arbete är att undersöka vad det finns för möjliga strategier för att utveckla ackordspel på jazzgitarr och hur de praktiskt kan tillämpas. Den frågeställning jag har valt att arbeta utifrån är således:Vad finns det för strategier att utveckla ackordspel för jazzgitarr och hur kan de tillämpas i praktiken?Till min hjälp har jag tagit litteratur och material från jazzgitarrister som är välkända inom detta område, Ted Greene, Jimmy Wyble och Allan Holdsworth. Jag har också använt mig av litteratur som behandlar musikteori med jazzinriktning.I linje med de förhållningssätt som finns inom konstnärlig forskning har jag utformat den metod jag har använt mig av efter följande tre steg:1. 2.

The purpose of this essay is to analyze three works that are regarded as fictional biographies. In all three selected works the protagonists are historical Swedish women who are known for being a part of the cultural sphere of their time. Two of them are also recognized as important and somewhat pivotal characters in the struggle for women?s rights at the turn of the 19th century. The analyzed works, however, accentuate the women?s private life.

I Sverige kan individer som beg?r brottsliga g?rningar komma att d?mas till R?ttspsykiatrisk v?rd ist?llet f?r att d?mas till f?ngelse. Detta sker efter en f?rdjupad utredning beg?rd av domstol f?r att unders?ka om individen beg?tt brottet under p?verkan av en allvarlig psykisk st?rning. Den r?ttspsykiatriska v?rden ?r inte tidsbest?md utan v?rden avslutas n?r individen inte l?ngre anses utg?ra en fara f?r samh?llet och att den allvarliga psykiska st?rningen ?r behandlad.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

För att behålla kroppens fungerande temperatur vid utövande av aktivitet krävs träningskläder i ett material som kan transportera fukten från kroppen och samtidigt minimera ansamlingen av vätska på huden. Utvecklingen av nya material med förbättrade funktioner går ständigt framåt. I denna rapport har olika fibrer jämförts för att kunna komma fram till vilket material samt passform och varukonstruktion som lämpar sig i ett underställ avsett för män vid utövande av medelhög vinteraktivitet. Resultatet skall ligga till grund för en produktutveckling av ett underställ åt företaget Salming Outdoor. Grunden lades genom en utförlig materialinsamling där artiklar och litteratur inom ämnet granskades.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

GBD-Storage Systems is a company that provides the industries with products for efficient storage.The company produces pallet racks and accessories like cassettes and extending units. The companyhas also supplied tire racks for a number of tire companies. The company's CEO Gunnar Berglund hasfor some time had an idea to improve the working situation of the workers on tire firms by allowingthe wheels to be handled by a counterbalance truck. The current situation poses numerous heavy liftswhen the tires are handled and therefore is hurting the workers.This thesis has been aiming at helping the GBD-Storage Systems by developing a concept of howan accessory to counterbalanced trucks can be designed to cope with the wheels. This concept willthen be produced as prototype by the company.

Introduction: Suicide is a major public health problem both internationally and in Sweden. Itis known in research that sex and gender have a bearing on the incidence of suicide andattempted suicide. Gender Bias in medical research could lead to medical errors and to thatthe problem is made invisible. That is why it is important to identify and eliminate them. AimThe purpose of this paper was to examine whether there is gender bias in scientific articlesdealing with suicide prevention interventions and how this is expressed.

In this essay, I have interviewed six young women about their views on body image and how their views are affected by their surroundings, massmedia and social media. Also the relationship between body image and eating disorders is relevant in this context and has a part in the study. The purpose of this study is to build an understanding of how young women relate to the body ideal that exists around them. Theoretical auxiliary tools used are George Herbert Mead's theory of the generalized other, Erving Goffman's theory of dramaturgical perspective and impression management, and Du Bois's theory of double consciousness. I have also used two scientific articles to get a deeper understanding of the subject.

Undersökningen syftar till att beskriva och analysera hur de sex största revisionsbyråerna i Sverigepåverkats av svensk kod för bolagsstyrning. Problemformuleringen är tredelad och avser att besvarafrågor om hur revisionsbyråerna anpassat sig efter koden, hur de anskaffat kompetens om den, samtmedarbetarnas åsikter om den.För att kunna besvara problemformuleringen har en abduktiv ansats använts och en kvalitativstudie genomförts. Empirin har samlats in genom intervjuer med en medarbetare per revisionsbyrå. Ilitteraturdelen beskrivs och refereras svensk kod för bolagsstyrning. För att läsaren skall kunna få enökad förståelse om kodens syfte och tillämpning har en intervju med Kodgruppens ordförande ErikÅsbrink genomförts.

Eutrophication of the Baltic Sea is a serious problem. A major contributing factor is diffuse losses of phosphorus (P) from agricultural land in surrounding countries. In order to estimate P losses, environmental monitoring of small agriculture-dominated catchments is being carried out in most of these countries. Evaluation of the risk of P leaching to waters is usually based on chemical tests originally developed to quantify the amount of soil P available for plant production. The tests are performed in different ways in the different countries and a number of different extraction agents are in use.

The aim of this study is to investigate how the female author, Charlotte Brontë, describes the development of her female protagonist in Jane Eyre and to compare this to how the male author, Fyodor Dostoevsky, describes the development of his male protagonist in Crime and Punishment, inside the patriarchal 19th century.My basic idea is that both characters in these two books have to reach their own unknown to find satisfaction and a new existence, and I want to investigate what the characters have to go through to find that existence. To help me in my exploration of Jane Eyre I make use of Gilbert and Gubars? book The Madwoman in the Attic and in the case of Crime and Punishment, I make use of Pelikan Straus? article ??Why did I say ?Women!??? Raskolnikov Reimagined?. Both authors discuss literature from a gender perspective, but without comparing female and male characters or authors with each other, which I believe is important for a more holistic understanding of gender issue.The conclusion of this essay is that these books are describing the main characters? evolution towards their personal unknown with the same tools, a double self, an important symbol, and in the end a love partner that embodies that unknown.

This thesis concerns how Sweden relates to life cycle assessment (LCA) in the construction process. LCA means analyzing a products impact and the analysis includes the whole life span of the product. A building has a high complexity and the combination with its unique shape will make the LCA more comprehensive, unlike e.g. aluminum cans. Recently there has been a development of a working procedure in the construction industry.

This Master of Science thesis was a part of Pharmadule Emtungas project to construct a mobile automated cell for welding of carbon steel pipe (Heating, Ventilation and Sanitation). Pharmadule Emtunga is using a modular building concept for building pharmaceutical factories. The modules contain these pipes. The goal of the thesis was to present concepts for technical solutions regarding welding methods and fixtures for the cell. Conceptual models for the cell were made with aid of CAD software.