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.

Aspen (Populus tremula L.) and goat willow (Salix caprea L.) are two important tree species in the aspect of nature conservation. Due to the elimination of forest fires, a former negative attitude towards deciduous trees in forestry and a strong herbivore pressure, these tree species have been negatively affected during the last fifty years. The aim of this study was to investigate whether the occurrence of aspen and goat willow could be related to either human impact or to site properties, such as ground moisture and vegetation type. A side study included an inventory of a number of cyanobacterial tree lichens on aspen and goat willow in order to try to relate the occurrence of these lichens species to stand history and stand properties. The study was performed in Hamra State Forest in northern Dalarna. Nature reserves were compared with stands in managed areas.

Lyckebo farm is the original name of the four building big farm, where year 2000, the former farmer established Maglarp/ Lyckebo golfcourse on his land of culture. In 2007, new owners are approaching the Maglarps golfcourse with thoughts of expanding the business. A first step in that direction is to form the area of the entrance, the specific area the visitors are staying at before entering the actual golfcourse to play. The designproposal is inspired by the peasant garden history of southern Sweden during the nineteenth centuary. It also aims to satisfy the demands of function and usefullness of a golfcourse today.

Thesis: The aim of our study is to identify how IKEA's externalestablishment at Norra Backa can affect Kupolen and the centre. This in order to provide suggestions on how these trade areas can be connected and create a whole to thereby gain the purchasing power.Method: In our study we used triangulation. That means we have used both a quantitative and a qualitative approach. The quantitative method based on a survey with 100 respondents. The qualitative method is based on interviews with the centre conductors of Borlänge, Laila G Prosén and Anna Timander.Theory: The theories we have used is STP, substitution effects and effects of overspill, important factors for an attractive market town, Town Centre Management, Urban Retail Product.Conclusion: We found how IKEA's establishment at Norra Backa may affect Kupolen and the center of Borlänge then we gave suggestions on how these trade areas can be connected..

The aim of this essay is to examine how important marketing and networking is for the meeting industry in Stockholm. The meeting industry is one of the most profitable areas of the tourism industry today and a major contributor to economic growth in Sweden. The meeting industry has grown rapidly in Sweden and Stockholm has during the last five years been one of the ten most popular congress cities in the world. This has resulted in that the city has become a strong competitor to other European cities.Stockholm International fairs are for example the largest trade fair organizer in Scandinavia and Stockholm Waterfront Congress Centre is the new arena of opportunity.However the marketing and a broad network is necessary for meeting facilities if their aim is to be successful. Marketing contributes to the meeting facilities establishment and makes it well known for the potential market, while the collaborations and relationships is important for facilitating their work.

The purpous of this master?s thesis is to explore how the swedish public library evolved between 1890-1911, before the state implemented the library reform in 1912. The material used to cunduct the study concists mainly of texts published during the time frame of the thesis in the form of books, booklets and articles from Folkbiblioteksbladet, a journal dedicated to the subject of the swedish public library.Drawing upon Habermas theory of the structural transformation of the public sphere and Bourdieus theories about taste as social distinction and symbolic capital, the thesis seeks to show how the public participated in the evolvement of the public library and which aspects of society that contributed to the public library?s establishment as an institution. The findings are also discussed in relation to previous research of the history of the Swedish public library.

Nowadays, the establishment of new touch screen technology has changed significantly the way we navigate on the Internet. The requirement to design websites that adapt to various artifacts such as touch screen computers are increasingly a need to consider. The purpose of this study is to discover - What are the specific usability requirements should be addressed in designing of websites for touch screen computers? - In order to examine the essay?s question, it presents a study where five people visiting three different websites on the touch screen computer Ipad. The study was conducted using a participant and structured interview observation in form of a think-aloud method.

AbstractIn 1998 the United Nations held a diplomatic conference on the establishment of an International Criminal Court in Rome. In the end of the conference the negotiating states adopted the Rome Statute by which an international criminal court was established. The court, which entered into force on 1 July 2002, has jurisdiction over the crimes of genocide, crimes against humanity and war crimes. The court also has jurisdiction over the crimes of aggression but the court will only be able to exercise its jurisdiction of this crime category when the member states of the court have found a definition of the crime.In the draft statute, which was prepared before the conference, acts of terrorism were a proposed crime. With the starting-point in the Rome conference this essay studies how the working-definition of crimes of terrorism was elaborated in the draft statute and how the state delegations viewed the crime.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

The main purpose of this study is to show how narrative can be understood as cultural practice, how it can be said to function both internally and externally, and to ask questions about how the narrating subject, through the organizing of narrative, positions it self and mediates between the different discoursive contexts of which it is a part. This is done by an analisys of how six swedish soldiers tells the tale of how they came to choose a military carrer and why they have served or want to serve in peace-keeping missions abroad. The source material is primarily collected through unstructured interviews with theese soldiers, but also through textual analysis of a soldier blog. Theoretically the study draws on a combination of the discourse theory of Michel Foucault, narrative theory, Richard Jenkins theory of the internal-external dialectic of identifikation and intersectionality to construct a framework that allows the narratives to be deconstructed and understood as discoursive products of both the military contexts as such and the larger cultrual context that surrounds it. The conclusions of this study suggests that the organizing of soldier narratives are a complex and multifaceted process, in which the soliders must balance between the ideals, values and norms of the military context while also taking into account how society at large views and interprets the practices and forms of military life.

The purpose of this report was to obtain an overview of rabbit meat production in the world, in terms of breeding and feeding. It examines how different feed components contribute to the health of the rabbit as well as the quality of the carcass, and the breeding strategies that are most common in the major producing countries. The production of rabbit meat in Sweden is at present not very large, but it is gaining ground, and that is why this paper mainly deals with the rabbit production abroad. This report also examines the disease Rabbit Viral Haermorrhagic Disease (RVHD) in Sweden, where this disease can cause big problems. The rabbit (Oryctolagus cuniculus) is very special, both in its reproduction and digestion. There is no specific mating season and the digestive tract is designed to digest forage efficiently.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

In a globalized world, competitiveness is based on the high IP (intellectual property) of our export products and innovations are therefore important for new companies to establish and develop. It´s not enough to just have big international companies but it is also necessary to invest in new companies that can be competitive in the future. By helping entrepreneurs with innovation support in the early stages, new technology-based businesses are established and developed. The purpose of this paper was to examine how innovation support in the early stages affects the establishment and development of new technology-based companies. Furthermore, we investigated how this will affect Sweden's international competitiveness.

The following thesis in library- and information science is a qualitative, comparative analysis of the relationship between the minority populations in Sweden and Finland and the library. The objective with the thesis is to investigate how the state is working to promote minority groups at the library and what lead to today?s situation. The investigation starts, as regards time, with the European charter for Regional or Minority Languages, which was published 1992 and ends with the establishment of the Swedish library law 2014. The method that is used will be a comparative analysis that aims to compare Sweden and Finland.