Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

According to pre-school curriculum, the children´s needs and interests from the basis for the design and planning of the educational activities. The curriculum also highlights that all children should have the opportunity to satisfy their increasing ability to influence the content and approach. The purpose of this study is to examine whether and how teachers work in involving children's influence and interest in forest excursions.The essay is based on a qualitative approach in which we have chosen to carry out unstructured observations by a team of three educationalists. The study includes children of 3-5 years of age.The results show that the educationalists take advantage of children's interests and needs foremost in conversations. The children are given the possibility of influence that of which concerns only themselves and nobody else.

This essay intends to investigate the view on freedom of speech in Sweden. The expanding of the hate crime law rises the question if there is a current changing view on freedom of speech. By comparing motions concerning an expanding of the hate crime law from different periods, I am able to conclude if and how the view on the term freedom of speech has taken place. This is done in a descriptive analysis of terms, where the different values and arguments for a change is compared. The material is taken from the period 1991-1993 and 2000-2001.

The focus of this essay is on a political party that was founded in Sweden in 1904. Today, we known it as Moderata Samlingspartiet. Historically, this party has transitioned through multiple phases which have included a change of name and also a change of substance in the area of trade policy. The party that was cheering globalisation at the 2006 congress had its roots in protectionism and had been founded as a strict protectionist organisation. The question raised here is what has caused this dramatic change in the trade politic?In addressing this important question, I have used both organization and party strategy theories to identify the main underlying reasons.

The purpose of this essay was to look into whether any attention is paid to the biological children in foster families when the investigation about foster home is made. I did some qualitative interviews with six foster home-investigators, working in five different municipalities. Some of the main questions have been: Do the investigator meet the biological children during an investigation? Are the children´s opinions taken into consideration? Is the suitability of a foster home judged even from the biological children´s perspective?It was shown that it could happen that a foster home was not approved, if it for some reasons should be a negative experience for the biological children, if a foster child would be placed in their home. All the six persons in my interviews thought that it is important to take the biological children´s opinions into consideration, and that the family is not suitable to be a foster home if not all of the family members have a positive attitude.

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

The aim with this study was to give and receive an insight of children?s participation during one day in a preschool. Answers we were interested in finding out were how pedagogues act in relation to children´s influence, participation and interests and how this shows in the pedagogical context. Our own interest of children´s participation was influenced by the new revised curriculum that took place in 2010. Nowadays the pedagogues? have to be more active and reflect and document children´s influence and participation, and therefore we wanted to use this opportunity to create a picture of how pedagogues deal with these new guidelines.We have with an ethnographic inspired approach performed a qualitative study with data collected during one day with focus on children´s influence, participation and interest in one preschool section.According to the result children?s participation and influence this day were controlled by the pedagogue.

The aim of this study is to examine how two Kenyan school's approaches gender roles, by what the curriculum says and by how the teachers way of teaching are effecting the creation of gender roles. The aim is further to find out what the Kenyan school settings are, according to gender and equality, and how these are implemented in practice. This was examined through interviews at two local schools in Kenya, with five practicing teachers from grade one through grade six. This work compares the respondents' answers to the research that is related to the topic. Because of lack in the research about Kenya, the research has been based on mostly Swedish investigations.

The purpose of this master thesis is to describe the professional and literary life of Karl-Gunnar Wall, city librarian of Katrineholm between 1944 and 1975. Questions at issue are the reasons for Walls literary interests, Walls choice of occupation, crucial personal meetings, the context in which Wall acts, Walls fundamental principles as a librarian and as a critic, and the features comprising Walls life history. The method used is a merely qualitative one called "life history". It is founded on in-depth interviews with the persons involved and emanates from the individuals own story about his life. I have carried out three taped interviews; one with Wall himself, and two with his colleagues.

AbstractEssay in Political Science, D-level, spring 2010. ?Do the American mass media serve foreign policy interests? ? A scrutiny of two American newspapers? coverage of the coup d?état in Honduras in the summer of 2009?, Author: David Scott. Tutor: Anders Broman The bias of the American mass media has been widely discussed among scholars. Not only has this phenomenon caught the attention of political scientists, but also academics from other scientific fields.

The purpose of this thesis is to shed light on a present trend of professionalization in Swedish local environmental politics, which have recently seen a decline in active participation of the citizens in favor of an increased governmental regulation. With the aim to closer investigate this relatively new phenomenon, the paper is a qualitative single case-study of environmental policies in the Swedish municipality of Karlskrona. In this case, the municipality is obviously balancing between regarding the interests of the national level and the interests of its own citizens at the same time. This motivates the use of system-theory, and relates to the classical political paradox between participation and efficiency which is also a present theme in the paper.This text-analysis based on interviews with personnel and documents from the municipality shows a visible trend of professionalization in the local politics of the municipality of Karlskrona, from a large grade of participation and a strong bottom-up approach in the days of Agenda 21 to now being more strongly top-down defined by national environmental objectives and principally operated on a professional level..

The aim of this thesis is to examine how secondary teachers in the subject of history are using the textbook in their teaching. Four questions are being dealt with in this thesis. What importance is being placed on the use of history textbooks by the secondary teachers? What priorities do the secondary teachers have? How do they deal with student interests? And what is the importance of the secondary teachers? work experience? I have interviewed four secondary teachers with different work experience to complete this thesis. A Dictaphone has been used in all the interviews. Research has shown that textbooks now have a central role in teaching and the lack of alternative materials and reduction of teaching hours has made it difficult to replace. The main conclusions of the thesis are that the history textbook has a dual role depending on the teacher you ask, and that the history book is used differently by the teachers.