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.

Koloni is a concert promoter that put up shows in lots of different locationswith a wide variety of music styles and artistic expressions. In this work I havecollected material from Koloni?s nine years of existence to form a volume. Thevolume tells the story of Koloni?s work, but also shed some light and understandingon the alternative cultural scene of today.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The major focus in this study is structural inequalities in primary school in Sweden. UNESCO points out that in many developing countries, up to 40% of the children perform at or below the lowest proficiency level in language and mathematics. Sweden has been criticized by the UN about the large differences in educational achievements between different regions. Based on an official study Sweden considers that those differences are related to ethnically segregate residential areas. My research question is whether the Swedish government takes adequate consideration of the impact that socioeconomically aspects have on educational achievement.

The purpose of this master's thesis is to describe and analyse the origin and development of the library of Workers´ Educational Association in the community of Oskarström. This library is special because the organisation run it much longer than usual, until 1977, and to find an answer to why, we have the following questions: Why does the library of Workers´ Educational Association start their activity in Oskarström, and how does it develop, in relation to premises, librarians, financing, the stock of books and the numbers of books out on loan? What is the reason that the library in Oskarström is municipalized as late as 1977? The methods we use are hermeneutics and evaluation of the sources. The library is founded in 1914 and become important for the workers. Important sources of income are the subventions given by the state, municipality and other associations.

The purpose of this thesis is to study how preschool teachers can reach the goal of the swedish educational plan to prevent traditional gender roles for children ages 3-6 through drama in education.This is answered by four hypothesis based on Judith Butler's queer theory, George Herbert Mead's social psychological theory and Gavin Bolton and Dotothy Heathcotes drama pedagogical theories. The hypotheses are tested against four teachers' examples of their work.The hypotheses areHypothesis 1: By using the expert's mantle and active observation in teacher-in-role indrama educational exercises, we can see how the children internalize the heterosexualmatrix and the outline of the internalized other.Hypothesis 2: By using the "mistakes" that occur when children repeat performativeacts that do not fit with the heterosexual matrix, these other possible behaviors can bestrengthenedHypothesis 3: Through drama exercises that are not normative teachers can widen theheterosexual matrixHypothesis 4: Through drama pedagogical methods like teacher-in-role teachers canprovide possibilities of other performative acts and the creation of a more tolerantinternalized other.The analysis show that the respondents work within all these hypotheses in different ways and thathypotheses 2 is the one with the weakest support in the interwievs. The examples are also weakregarding the use of Boltons drama pedagogical methods, but that there are a number of othermethods in use.Some of the conclusions are that more theoretical knowledge in the preschool drama pedagogics tocounteract traditional gender roles and patterns, as well as the drama of educational theory need tobe linked to queer and social psychology research. There is also no monitoring of the long term effects of the work..

How do gender and socioeconomic backgrounds affect students? academic performance, educational choices and attitudes towards education? Moreover, does class play the same role for girls and boys? In order to find this out, I surveyed students in a small province located in the northern inlands of Sweden. The survey was answered by nearly every student in the ninth grade of that year, a total of 160 people. The results revealed that girls in this area have less faith in their capabilities than boys, despite getting much better grades. Many more girls than boys want to go onto college or university studies.

The purpose of this qualitative study is to investigate how the welfare officer who works in the child and youth- habilitation is documenting in boys and girls journals. We also want to see if there are any differences or similarities in the journals on the basis of a gender perspective? The investigation is made from ten journals, five boys and five girls in the ages from 13 -18 years. The analysis which proceeds from prior research made on this area and from a number of gender theories and gender perspectives is based on a hermeneutic nature. The results show that the welfare officers make more documentation about the boys´ school situation than the girls´.

This study indicates that research about men and masculinity does not appear to have advanced as far as research about women and femininity. Similarly to attitudes concerning women and femininity, clear norms and attitudes regarding men and masculinity pervade society. Hence, there is a clear need for further research within this field to be carried out. This study, with the support of previous research, looks at gender norms which exist in educational material and the impact it might have on students. Against this backdrop, the author has focused the analysis on one textbook as educational material at upper secondary level with particular emphasis on masculinity and its associated norms.

A rhetorical analysis of the educational interactive film ?Riskprofilen?, produced by the Swedish Civil Contingencies Agency (Swedish: Myndigheten för Samhällsskydd och Beredskap). This essay uses the theories and methods of Procedural Rhetoric, as described by Professor Ian Bogost, and Visual Rhetoric, as described by Professor Brigitte Mral to analyse the interactive and visual component parts of the artefact, and compares them to the intended purposes of the artefact as stated by documents pertaining to its creation, found to be those of educating the public; marketing the agency; and driving traffic to its webpage. The artefact is through analysis found to fulfil the purposes of marketing the Agency and of likely increasing traffic to the website upon which it is hosted. Regarding the primary, educational purpose this analysis finds that the artefact does not teach a user the accident-avoidance strategies it claims to do, but is dependent upon further materials..

This is a thesis in Personal- och Arbetslivsprogrammet at Dalarna University with thepurpose of evaluating an education initiative in Borlänge kommun. The educationCoaching Leadership is an initiative for the managers in the organization to exercisegood leadership and the education also serves as an incentive for managers. Eightbusiness managers and one from the HR staff have completed the training. Out of thetotal 9 participants in the training, six of them took part in this evaluation. Based on thethesis aim and questions we wanted to explore participants' attitudes to the education,and what skills and abilities they have acquired on the basis of educational goals andcontent.

The aim of thesis was to, through a action research study and through individual interviews with five students, clarify their perspective on educational assistance in high school. The study shows that students prefer teaching in small groups outside of regular whole class because it gives the them access to the factors they consider crucial for a functioning support-time whit a skilled and dedicated teatcher, in a calm and safe environment. Moreover, the students claim the importance of technical equipment especially in the Swedish subject, but also in other subjects. Today the educational assistance varies from an outside-the-class teaching situation to a whole-class situation with teacher support as well as technicaal equipment. When the student were asked to describe the cinditions under which studies can be conducted with the whole class they tried to imitate the learning environment they have in a small group.

 Aim. To describe patients who have got a recommendation by a telenurse to visit the emergency department and how many of these patients could have received care in the primary health care instead. Further on, the aim was to describe if there are patients not following the recommendations.Methods. Quantitative, descriptive study, with an examination of medical records of the patients, which the telenurses recommended to visit the emergency department, during one week. Assessments whether the patient could seek medical care at the primary health care was made, firstly based on the telenurses documentation and secondly on both the telenurses and the emergency department´s documentation.Results.

AbstractThe purpose of my study was to examine how four social studies teachers in upper secondary school interprets the democratic educational mission and core values, and if they believe that the same values are tools to influence the students' democratic approach and if they think it is possible. It is also the study's minor purpose to make an analysis of my findings and previous research in the area to explain any similarities or differences in the social studies teacher's interpretation and practice of the democratic educational mission and core values. I used qualitative semi-structured interviews as a method in which the interview questions were based on my research questions. The two criteria I had for my sample of respondents was that there would be social studies teacher at a upper secondary school and that I wanted to have two of each sex. Their interpretation and how they think they practice the democratic educational mission and core values are similar.

This is a thesis in Personal- och Arbetslivsprogrammet at Dalarna University with thepurpose of evaluating an education initiative in Borlänge kommun. The educationCoaching Leadership is an initiative for the managers in the organization to exercisegood leadership and the education also serves as an incentive for managers. Eightbusiness managers and one from the HR staff have completed the training. Out of thetotal 9 participants in the training, six of them took part in this evaluation. Based on thethesis aim and questions we wanted to explore participants' attitudes to the education,and what skills and abilities they have acquired on the basis of educational goals andcontent.