Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Syftet med den här rapporten är att belysa hur polisens träning av tjänstehundar. Mitt intresse till denna rapport väcktes under min första praktik då jag fick möjlighet att vara med en hundförare några pass. För att kunna bilda mig en uppfattning om vilka metoder och tankar träningen genomsyras av, har jag genomfört ett antal intervjuer. Genom intervjuerna framkommer bland annat att elhalsband är accepterat verktyg bland vissa av hundförarna jag intervjuat och ett verktyg för dom som inte kan något alls enligt Lennart Wetterholm som är före detta militär med stor erfarenhet av tjänstehundar. I resultatet framkommer det till exempel att hundförarna vill lösa ett problembeteende på ett visst sätt medan andra jag intervjuat vill lösa det på ett helt annat sätt.

The focus of our study was to examine personal assistants and group home assistants experiences of stress at work, how they cope with stress and how it affects the relationship with the care recipient. The study is made out of a qualitative frame and based on interviews with two personal assistants and four group home assistants. Our theoretical perspectives consist of Aaron Antonovsky?s SOC theory, Richard Lazarus theory about coping and also sociologist Johan Asplund?s theory about social interaction. The result indicates that the experiences of stress are individual and varied among the participants while the presence of stress at work is a shared apprehension.

Med bakgrund mot den ökade penningutlåningen och nya tekniken har det för denna uppsats varit intressant att undersöka den nya typen av kredit, SMS-lån. Detta är en relativt ny kredit på marknaden och krediten är synnerligen samhällsdebatterad. Frågor som diskuteras är om SMS-lån är en skuldfälla och om den är en ockerliknande kredit. Därför är det intressant huruvida den är lik andra krediter på den svenska kreditmarknaden eller om den är så pass extrem att den inte går att passa in i ett mönster som generellt skulle gestalta alla typer av krediter. Syftet är att undersöka om SMS-lånen avviker från andra krediters utformning och beteende.

The purose of the study is to increase knowledge regarding systematic enviromentarl work in an organization that works with road services. Work on the road is done in a hazardous environment with constant danger regarding the life of the individual. The site of the work varies in accordance with where the needs ae . This requires skilled workers capable of working independently and that they are experienced din doing their own risk assessments in accordance with the individual believes that the situation calls for work to be performed safely. The study was conducted with a qualitative research approach in which four employees of different positions, knowledge, experience and vision to work in a hazardous environment were interviewed. The focus rests on the organization, management, and individual aspirations for a safe and secure working environment. The study adds weight to the relationship between the purchaser of the work and the organization as a prime contractor due to the compexity of the organization.

This study examines the effects of a person's appearence on grading. 80 teachers in Swedish have assessed a text, illustrated with a picture of the supposed author. The pictures were varied by attractiveness, personality in looks, and gender. Furthermore, a text illustrated by a drawing and an unillustrated text were also used in the study. The texts were sent to the teachers by e-mail and assessed on a scale from 1-10 and the Swedish grading scale IG-MVG (Did not pass ? Passed ? Passed with credit - Passed with great credit).

In this Master's thesis, a direct-conversion receiver front-end has been designed in a 0.18um CMOS technology. Direct-conversion receivers (DCR) have obvious advantages over the heterodyne counterpart. Since the intermediate frequency (IF) is zero, the problem of image is circumvented. As a result, no front-end image reject filter is required and the channel selection requires only a low-pass filter, which makes it easy to integrate directly on chip. However, the DCR also suffers from several drawbacks such as extreme sensitivity to DC offsets, 1/f noise, local oscillator (LO) leakage/radiation, front-end nonlinearity and I/Q mismatch.

This Masters' thesis is a study on the information behaviour of hospital personnel at the University Hospital in Lund, Sweden. A questionnaire was distributed to 301 nurses and physicians working in the intensive care unit, the population was reduced to 244 persons. The response rate was 52%, i.e. 125 questionnaires were completed. Nurses constituted 68 % of the population.

The main objective of this study was to evaluate animal welfare situation in Ethiopia during slaughter and to investigate chain activities between animal markets and Kera abattoir in Addis Abeba. In total, 442 animals were observed within 52 groups of cattle; both ox and calves with different breeds. The study was divided into four different sets of data collection; behavioural observations, recording of slaughter process, observation during transport and interview. During the behavioural observations, an ethogram was used with 46 behaviours observed, categorised into 5 different groups. The data was calculated using Excel and SAS. The results indicated that a significant correlation (p-value.

The purpose of this project was to investigate if retention of polar compounds that are given to treat tuberculosis, diabetes, inflammatory bowel disease and childhood leukemia could be obtained with HILIC separation. By varying different parameters for different types of columns the compounds were analyzed with the aim of finding guidelines for future method optimizations. To perform these analyzes three different columns were tested ? ZIC-HILIC (silica-based with zwitterions), ZIC-pHILIC (polymer-based with zwitterions) and XBridge Amide (amide functions). The results were evaluated with selected quality measures.

The unemployment rate in Sweden is increasing even though there are more and more municipal activation policies established. The activation policies aim is to decrease the unemployment but that is not yet happening. This problem has led us to go through with this study.The aim of this study was, from an organizational perspective, to examine and describe how the interaction works between the Municipal Employment Services, Employment Office and Social Services in a Swedish medium sized municipality. Special focus was upon the legitimacy of the Municipal Employment Services.  This study was based on nine semi-structured interviews with managers and employers within the organizations in this study.

Tidigare forskning har visat att selektiv uppmärksamhet (selective attention; SA) mot hotfulla stimuli kan predicera emotionella responser på stressfyllda händelser. Syftet med denna studie var att undersöka sambandet mellan sårbarhet för ångest i form av SA och fysiologiska samt självskattade stressreaktioner på en laboratoriestressor. Ett negativt samband mellan fysiologisk stressreaktion och SA samt ett positivt samband mellan självskattad stressreaktion och SA förväntades. Skillnaden i hudkonduktansreaktivitet (skin conductance reactivity; SCR) på subliminalt presenterade hotfulla och neutrala stimuli hos 41 försökspersoner utgjorde mått på SA i denna studie. Försökspersonerna utsattes senare för en laboratoriestressor samtidigt som hjärtfrekvensvariabilitet (heart rate variability; HRV) och hudkonduktansvariabilitet (skin conductance variability; SCV) registrerades.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

A method for measuring the total impulse from a multi hole diesel injector, introduced inprevious thesis work, ?Development of a method and a device for measuring the momentumrate of fuel sprays?, by Mikael Lindström, has been further developed and tested. The conceptis to simultaneously deflect all sprays from a multi hole diesel injector by using a bell shapeddeflector. The fuel sprays are deflected straight down from their initial umbrella angle, andthe resulting deflection force is measured in a thin strained section of the load cell. The strainis given by three strain gauges, with quarter-bridge circuitry for each gauge.

Detta examensarbete utfördes våren 2015 på uppdrag av Västerbottens läns landsting. Syftet med arbetet har varit att hjälpa landstinget inför implementeringen av energiledningssystemet ISO 50001, genom att ta fram mål för fastighetsbeståndets specifika energianvändning år 2050, utföra en omvärldsanalys av andra landstings energianvändning, samt ta fram nyckeltal relevanta för verksamheten. Målet 2050 har bestämts utifrån planerade åtgärder för energibesparing, och en simulering av klimatskalsförbättringar på byggnader med höga U-värden. Simuleringen utfördes i programmet IDA ICE med handledningshjälp från Sweco Systems AB i Umeå. Resultatet visade på att landstinget kan nå en specifik energianvändning på 215 kWh/m2 till år 2050, motsvarande en minskning av den totala energianvändningen med 23 % jämfört med år 2009.