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.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

This essay investigates the relationship between Mildred and her daughter Veda in James M. Cains novel Mildred Pierce (1941). The purpose of the investigation is to point out how the relationship is portrayed in the film from 1945, and the TV-series from 2011. To facilitate the analysis I apply adaptation theorist Thomas Leicht?s list of ten different adaptation strategies to conclude the possible effects these strategies may have had on the relationship portrait and the themes of the novel.

The purpose of this study is to examine whether the high school textbook on religious studies differences in how Christian ethics and in what way it is presented in comparison with the presentation of Buddhism, Hinduism and Judaism and it´s ethics. The analyzed material is textbooks from the late 1960s to the 2010s. Due to the survey´s nature the focus is first and foremost the chapters dealing with religious ethical issues and what amount of pages or space the different religions are given in the books. The results from the textbooks are compared with the curriculum that is or was effective during the time the books were published. This is done to determine whether there is a clear link between the books and the guidelines of the curriculum.

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This thesis has been carried out in autumn 2009 at Uppsala University for Boliden Mineral AB. Physical modelling has been used to model a comminution circuit. The model has then been linked to a PLC.When a concentrator is about to become operational Boliden Mineral AB have been looking for a way to test the PLC. The purpose of this report has therefore been to develop models for the subprocess in a concentrator and link these models to the PLC. The subprocess was a comminution circuit in Aitik36.

The purpose of this paper is to see which ethical content arguments have in the debate about wolfhunting, particularly with regard to the Svensk Jakt respective Tidningen Djurens Rätt's arguments. The method used in this paper is the analysis of arguments in which I investigate the pro and contra arguments of the four authors of the articles that I have chosen to study. I will avail myself of theories from Carruthers and Franklin. Analysis shows that the authors of the Swedish hunting above all have a ecocentric view of the wolf where it is an instrumental value for the ecosystem, and the authors of Djurens Rätt's has especially a biocentric view of the wolf where it may be an absolute value, but they can also extend to the that the wolf has instrumental value in the ecocentric perspective. The discussion has shown that Djurens Rätt's and Svensk Jakt has a common position that is an ecocentric perspective where the wolf has instrumental value, even though they believe that different actions are different law to protect the species and the ecosystem..

I föreliggande undersökning är syftet att studera hur lärare i idrott och hälsa tillämpar det målrelaterade betygssystemet och diskutera hur denna praktik påverkats och påverkas av olika faktorer såsom läroplan, betygssystem och kunskapssyn. I studien riktas intresset både mot tillämpningen av betygsättningspraktiken under tiden för Lpo 94 med tillhörande kursplan för idrott och hälsa och hur den kan komma att påverkas under Lgr 11. I fokus för studien är betyg och bedömningsprinciper för betyget Godkänd på grundskolan, vilket motsvarar betygssteget E i nya Lgr 11. De specifika frågeställningarna rör därför såväl Lpo 94 som Lgr 11 och formuleras enligt följande:Hur kan man förstå att den samsyn som råder kring betyget Godkänd i idrott och hälsa på grundskolan har uppkommit, då denna samsyn inte baseras på kunskapsmål i kursplanen?Vad anser lärare i idrott och hälsa är viktigast med ämnet?Hur kan de nya styrdokumenten i idrott och hälsa komma att påverka undervisning och betygsättningspraktik i idrott och hälsaVilka uppfattningar finns om den nya betygsskalan hos lärare i idrott och hälsa? Undersökningens empiri omfattar sex semistrukturerade intervjuer med lärare i idrott och hälsa på grundskolan, som har tolkats utifrån ett hermeneutiskt angreppssätt.

Detta examensarbete har genomförts på begäran av byggnadstekniska byrån i Uppsala. Företaget behöver en ny beräkningsmall med vindlastberäkning för väggar och olika taktyper enligt Eurokod.I dagsläget använder företaget en beräkningsmall som är baserad på gamla normer enligt BKR. Dessa normer kan dock inte användas längre enligt nya bestämmelser inom branschen. Enligt de nya bestämmelserna bör dessa vindlastberäkningar genomföras med hänsyn till Eurokod i framtiden.För att kunna beräkna vindlasten enligt Eurokod och effektivisera beräkningsgången har man utvecklat en beräkningsmall baserad på Eurokod. Alla nödvändiga parameterar enligt standarder har använts i beräkningsmallen och användaren tillåts genomföra en snabb och enkel inmatning av projektmått för att på ett automatiserat sätt genomföra belastningsanalysen.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This paper deals with a partly new development in the Swedish law system, somewhere in the boundary between political science and jurisprudence. A new instrument -artbrott- has successively become more popular among lawyers and politicians. The new instrument -here translated to classified crimes- signifies that the perpetrator is sentenced to prison even though the seriousness of the crime committed is not in itself serious enough for such a consequence. The reason for this policy stance is to create a prevention against crime of that specific character among the public. The use of this instrument has grown considerably both concerning types of crimes as well as in application.

This essay will focus on drug addicts and the world as they see it. The essay is based on intervjues with three men and one woman and participant observation of the three men´s social life in the surroundings of Stockholm. The informants? opinions and experiences are central as well as the observations made of them during an intensive fieldwork. The study which was of an exploring character has revealed a complex relationship between the informants and society.

Background: Climate changes are a growing concern all over the world today. In June year 2006 the European Union accepted a new strategy for the Unions work against a sustainable development. The concept of taking consideration to all the aspects of an organisations/a company's activity is something that have been in focus during later years. Social and ethical aspects are in focus and questions regarding these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity with it's surroundings.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.