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.

An era ended in 1920 when the Walloon ironworks village of Strömsberg closed. The Wallon people had lived on the spot for 300 years and influenced the region was a lot. The kitchengarden in Stromsberg was a gardencenter 1920-50. The count´s good profits made him reinvest a lot of capital in the Wallon ironworks village to make it better and to construct forges, buildings and gardens. The kitchen garden´s history in Stromsberg started in 1660-70s, when Johan Vervier, built Strömsbergs first manor house.

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.

This thesis is ordered by Peab Sweden AB Regional Jönköping and concerns of warranty inspections.The intention is to work out a basis, which show the most common complaints is the warranty inspections, and make a small analysis on what causes them to be. The report also presents possible solutions to prevent the occurrence of defects. It also covers the issue of how the client looks at Peabs way to overcome the objections of warranty inspections. The report has the following issues:?What are the most common errors observed during the warranty inspection??What are the causes of complaints??What can be done to reduce the number of complaints??How the customer thinks that the complaints be addressed?Twenty-five Guarantee survey records from the projects Peab has done in recent years has been the starting point for the investigation.

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.

Religion is not only manifested in the more traditional forms such as church attendance, but also in various expressions on social media. Facebook is seen by many as creating a social platform where different opinions and more unconventional discussions may flourish unlike how the traditional media convey information. Internet is therefore an interesting platform for investigating how information about religion is spread by researching religious behavior and expression. The focus of this essay is to examine visible, which includes text as a social practice, forms of religious expression shown by the discursive struggle between the Facebook-group Christian Women Against Femen and its counterpart feminist movement Femen. The essay seeks to answer how notions of femininity on the Internet are formulated and reproduced based on the discourse between these two women's movements.The essay highlights how the women?s movements, with their bodily manifestation and by their usage of words, construct and reproduce different images of gender and womanhood.

With the curriculum Lpfö98, and its revised version 2010, the demands for evaluation of the quality of the preschool have been emphasized. Accordingly, the activities need to be systematically documented, followed up and assessed, to be improved. Most importantly, this includes continuous follow up, documentation and analysis of the development and learning of the children. This is usually carried out by means of pedagogical documentation, but how this working tool should be used in practice is not totally clear for all pedagogues. The aim of this study was therefore to investigate how pedagogical documentation is performed, assessed and made accessible for the children, parents and staff-members, in practical preschool work.In the study, four pedagogues (two preschool teachers and two pedagogical mentors), working in two different preschools where the Reggio Emilia concept is practiced for pedagogical documentation, were interviewed using a semi-structured questionnaire.The informants described pedagogical documentation as a complex and time-consuming working tool, albeit necessary and helpful to fulfill the requirements of the curriculum.

The increased frequency of reported Methicillin-resistant Staphylococcus pseudintermedius (MRSP) is of great concern to small animal healthcare due to limited options of antimicrobial therapy. The aim of this literature study is to investigate 1) characteristics and classification of S. pseudintermedius, 2) resistance mechanisms and emergence of MRSP, 3) risk factors for selection of MRSP, and 4) clonal distribution around the world. S. pseudintermedius is a skin and mucosal commensal in healthy dogs and cats, but can cause infections, including pyoderma. Beta-lactam antibiotics inhibit bacterial growth by binding to the penicillin binding protein (PBP), a vital enzyme in the synthesis of the bacterial cell wall.

In conjunction with today?s increasing competition within the construction sector, more pressure is being placed on building contractors. Efficiency and improvements are necessary but without impairment to an ergonomic and safe construction site. This in is in order to reduce the construction costs and time but to retain the ability to deliver a high-quality contract.Various methods and prefabrication degrees are used, depending on the project's requirements and conditions. This analysis sets out to investigate and exhibit what qualifications are important when choosing a construction method for curtain walls.Advantages and disadvantages with each method have been analyzed and recommendations have been given to show when different methods are best suited.

This report summarize what have been done during the Master of Science Thesis that Klas Schjelderup has written for the company RANOTOR Utvecklings AB. The company is developing modern steam engines and this work should develop a machine to perform tests on a new type of piston seal that hopefully could be used in the future. The steam engines will be both volumetric and energy compact, around 1600hp/literof cylinder volume, and it will have a lot of practical applications.The new type of piston seal is hydrostatic lubricated which means that a fluid is separating two faces that normally is in contact. In this case pressurized water is used to separate the piston seal from the cylinder wall. RANOTOR have earlier formulated that at least the expander in the modern steam engine have to be oil-free, due to other components functionality in the closed water system.

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.

This thesis is ordered by Peab Sweden AB Regional Jönköping and concerns of warranty inspections.The intention is to work out a basis, which show the most common complaints is the warranty inspections, and make a small analysis on what causes them to be. The report also presents possible solutions to prevent the occurrence of defects. It also covers the issue of how the client looks at Peabs way to overcome the objections of warranty inspections. The report has the following issues:?What are the most common errors observed during the warranty inspection??What are the causes of complaints??What can be done to reduce the number of complaints??How the customer thinks that the complaints be addressed?Twenty-five Guarantee survey records from the projects Peab has done in recent years has been the starting point for the investigation.

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.