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.

Deliberative politics offers a new and exiting way of overcoming the problems that the western democracy of today is facing. A lot of research in the most recent years have had the goal to replace the representative democracy with a decision-making frame built on decentralization and deliberation. The goal for this essay is to create a framework for local decision-making, based on deliberativ norms, that could work as a complement to the representative democracy instead of replacing it.During the recent years the so-called "brukarråd"; councils for the most common users of one special public service, has been a new way for the local government to get in direct contact with those who are most affected by changes and developments in the specific area of the public administration. In this essay I argue for that these councils should be designed so that they could house deliberative processes.After creating a model for the possible way of designing the "brukarråd" I compare the framework with the system that exists today. In this way there is a possibility to point out if there is a way to deepen the democracy within the already existing system..

Tasmania is a state in Australia, and is also the country?s largest island. It is separated from the main land by a 429 kilometer wide strait. Every year, a large amount of people, cars and goods are transported to the island using a government owned ferry line, which generates approximately 300 million Australian dollars to the state?s economy ,every year. This bachelor thesis investigates the possibility of reducing the fuel consumption for the ferry traffic to and from Tasmania, which would also reduce the overall cost.

In this thesis, the conditions of using the maintenance method live work at the Swedish TSO, Svenska Kraftnät has been analyzed. The study is limited to only include live work on 220 and 400 kV. The live work method is a type of maintenance that can be done, on lines or stations, even though they are still energized. The purpose of this thesis has been to map the present live work situation at these levels in Sweden. The study is based mostly on interviews with people who have specific field competence with in live work but also with personnel at Svenska Kraftnät.

Deliberative democracy theory holds that democracy is about active partaking on formal and informal arenas in the public sphere where fairly equal citizens can obtain knowledge, discuss, evaluate and affect the political agenda before decisions are made.In line with the deliberative vision of online deliberation social media such as Facebook, Youtube, Twitter and Twingly offer such formal and informal arenas where people can obtain knowledge and interact with other people, and politicians.The Swedish EU-Presidency was the first EU-presidency to make use of social media and it was the first time the Swedish Government Offices used other social media than email and chat features.This thesis will examine the Swedish EU-Presidency?s ambitions of using social media as well as the actual use of social media on the Swedish EU-Presidency website in the light of deliberative democracy theory.The aim of this thesis is, through a case study, to analyze the Swedish EU-Presidency?s use of social media in the light of deliberative democracy theory..

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

AbstractOil rich states all over the world share a common feature. They are less likely than other states, depending on other resources, to be ruled democratically. In this essay Saudi Arabia has been studied with the purpose of trying to find which mechanisms that lie behind why oil rich states do not have institutions or institutional change that promotes democracy.Saudi Arabia has the world's largest known reservoir of oil. The oil brings huge revenue each year to the Saudi Arabian government. Why have Saudi Arabia not developed democratically when their economic growth suggests that to be a natural step? Under the framework of historical institutionalism and path dependency theory, I have used process tracing trying to track the mechanisms behind Saudi Arabia's authoritarian rule down.

This essay constitutes a qualitative case study about democratization theory and the middle class in Russia. This is a very important case to study, especially because of the geographic position of the country as well as the economic importance Russia has as a part of the G8. In the essay the author seeks to answer the question whether the lack of a significant middle class in Russia can be a part of the explanation to the absence of a well functioning democracy in the country. Several democratization theories are presented. The most important being Ruth Berins Collier's theories about ins and outs plus the elite- or working class as the initiator of democratization processes.

Rapid economic development and urbanization has led to an improved standard of living for the Chinese people. Meanwhile, a series of environmental problems have also appeared and smog, in particular, has caused the Chinese people to realize how serious the situation is. Smog has seriously affected normal economic activities and people's everyday lives, resulting in financial losses, increased mortality and disease. How to handle the smog becomes particularly important. The purpose of this study is to describe and discuss the underlying causes of two sources of pollution, particulate matter and sulfur dioxide, as well as what drives individuals' and firms' environmentally destructive behavior.

The purpose of this study was to analyse the concept of empowerment and its meaning in the political document "En Förnyad Folkhälsopolitik" from the present Swedish government, containing guidelines and politics in the area of public health. The underlying question was if it could be considered as representative for some kind of general "empowerment approach" since the concept is central to the very definition of social work by the International Federation of Social Workers IFSW and International Association of Schools of Social Work (IASSW).By comparing its definition and consequences in the document with a historical review of different contexts of empowerment the conclusion was made that such a common approach doesn´t exist at all. The meaning of empowerment in the central document showed some similarities with the "northamerican" version of the concept represented by the social scientist Charles Murray, which is just one of the political meanings of empowerment. Alternative ways of understanding the concept was also presented such as being a tool of a constant conflict between central political principles or as a fashionable but not important word. Another alternative was to consider it a means of power through witch different political discourses tries to dominate the world..

Sverige har länge haft en god kultur av öppenhet i den offentliga sektorn tack vareoffentlighetsprincipen. Men med allt större tekniska framsteg och ökade krav på datatillgängligheträcker den klassiska öppenheten inte längre till. Det finns redan mycket intressant offentlig data iSverige, men i de flesta fall är den antingen sparad i format som är svåra att avläsa digitalt eller fördyr att använda.I denna uppsats undersöks hur ett API kan utvecklas, användas och integreras med andra API:er föratt öppna upp ovan nämnda data på ett bättre sätt och göra den mer tillgänglig för potentiellaanvändare. Vidare undersöks också PSI-direktivets egentliga nytta och hur det tillsammans medoffentlighetsprincipen kan bidra till den nya öppenheten. Med koppling till denna uppsats har ävenen prototyp utvecklats för att ge exempel på hur man kan kombinera olika API:er för att visualiserageografisk data samt hur ett API kan byggas ovanpå visualiseringen för att göra denna data mertillgänglig..

The Swedish alcohol policy has by tradition a restrictive composition, with high taxes and the Swedish Alcohol Retailing Monopoly as important elements. The Moderate Party has been powerful critics of the alcohol policy and has advocated a reformation. However, today the Moderate Party seems to have changed the attitude towards the alcohol policy and it even supports the Swedish initiative to create cooperation about alcohol matters at the EU level.This thesis examines why the Moderate Party has changed its attitude towards the restrictive alcohol policy. Three aspects have been considered: the rise of a European public policy, strategic choice, and the influence of the political environment. The paper discusses the problem from a strategic perspective, which means that the political change is viewed as a result of strategic considerations.The party has indeed been affected by all of the three aspects, although to different extent.

The success of fund saving in Sweden came in 1978 when the government introduced the favorable tax fund savings system. Today funds are the most used form of saving in Sweden, so that it can be calculated that the value of fund savings exceeds 1500 billion SEK. Savers can choose from a variety of funds, the most common being mutual funds. Since many banks offer similar funds it is difficult to know which one has the best fund administrationThe purpose of this study is to examine which of the four biggest banks in Sweden has the best fund administration. The banks are, SEB, Handelsbanken, Nordea and Swedbank.

The purpose of this essay is to examine the Swedish governments discourse on integration of immigrants and thereby examine what social reality it constructs. The aim is to examine how integration and immigrants are constructed within the discourse. The method and theory being used in this essay is discourse theory. As a methodological instrument we use the policy on functional impairment as a comparison. The material being analyzed in this essay is political documents on the strategy on integration policy and the strategy on the policy of functional impairment.