Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

The number of elderly in Sweden is increasing due to improved living conditions and better medical care. It is important that society adapts to the increase and begins to work preventively to reduce the costs of the increase. An important aspect is the elderly accommodation, the cost of health care in specific accommodation is almost twice as high as those for ordinary housing. Therefore, it is important that we availability adapt dwelling to allow older people to live in ordinary housing for as long as they wish, instead of moving to assisted living before they need it. If we can fulfil the elder?s needs with home care instead, society can save a lot of money.In this report, three different forms of housing has undergone accessibility increases and been inventoried and analysed.

The Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Directive of the EU, based upon the country-of-origin principle. In this thesis we will analyze whether the country-of-origin principle or the country-of-destination principle is best suited to capture the gains-of-trade that the common market hoards and improve welfare within the EU. We conclude that the country-of-origin principle is the more apt of the two, though it leads to some short-run costs such as structural unemployment. But these will be more than outweighed by the gains in aggregate welfare for the EU in the long run..

Reliable methods to analyze food for the presence of almond are important ? not only for those allergic to almond, but also for monitoring the compliance with labelling regulations (EG directive 2003/89). Until now the Swedish National Food Administration has used methods like rocket immunoelectrophoresis and real-time PCR to detect almond in food. These methods are, however, not sensitive enough for protecting the most sensitive individuals. Therefore, the performance of a commercial ELISA kit was tested with regard to specificity/cross reactivity and limit of detection for almond both in solution and in different matrixes.The limit of quantitation was at least 3,1 ppm (mg/kg) in solution and similar concentrations were measured in bisquits and chocolate.

Nato:s planeringsmodell Comprehensive Operations Planning Directive ska framgent användas för nationell militär planering. Anpassning till svenska förhållanden kommer att genomföras. Överbefälhavaren betonar redan i inledningen på ny Militärstrategisk doktrin att uppdragstaktik ska vara grunden för ledning i Försvarsmakten. Forskningen i uppsatsen fokuserar till mötet mellan planeringsmetod och betoning av att uppdragstaktik ska vara grunden för ledning.Syftet är att identifiera om operativ planering enligt COPD och doktrinens betoning av uppdragstaktik harmonierar. Genom det kan uppsatsen bidra med ny kunskap inom området och med ett analysverktyg för uppdragstaktik.För att genomföra analys av COPD har ett analysverktyg skapats, baserat på olika forskares teorier om vad som stödjer och motverkar uppdragstaktik.Forskningen visar att COPD i hög grad stödjer uppdragstaktik i ett filosofiskt perspektiv, men i lägre grad i praktiken.

The aim of this study is to examine the opinion of teachers as to the situation of young people suffering from Aspergers syndrome in the Sixth Form(gymnasium. In order to find this out I have chosen to interview four teachers with work experience of Aspergers in three different gymnasium in middle Sweden. They were confronted with the following questions: What resources are available for these pupils in the gymnasium? How do they experience that the school situation functions and how would they as teachers like the school situation to function for these young people at school?The result shows that special teachers have an extremely important function to fulfil. Those interviewed felt that there are sufficient resources available, for example guidance and further education for techers as well as both support and means for helping the young people.However, every teacher does not understand this handicap.

Project management has been a very popular way of conducting information system development in the past years. Among all major information system developing companies today, almost everyone work in some form of project management. Our objective with this study has been to find out if there are any problems that begin in the early part of the project. Problems that, if they aren?t solved directly, can become bigger problems later on in the project.

I denna rapport behandlas verktyget FMEA (Failure Mode Effect Analysis), dess användning och genomförande på identifierade komponenter som ingår i elmotorer tillverkade hos ABB LV Motors i Västerås. Målet med detta arbete har varit att ge lärdom om metoden FMEA på företaget för att möjliggöra användandet av verktyget bland medlemmarna på företaget och att vi implementerar verktyget på befintlig motor för att analysera de felsätt som kan uppstå. Eftersom ABB just nu har ett pågående projekt med en ny motor kan våra slutgiltiga felanalyser även ge dem information om vilka ändringar och åtgärder som kan vara till nytta vid utformningen av den nya motorn.Efter två veckors praktik i verkstan och en grundlig genomgång av företagets reklamationer kunde vi avgränsa arbetet genom att identifiera de komponenter som analyserna skulle genomföras på. Efter en genomgång tillsammans med våra handledare på företaget kom vi fram till att utföra våra analyser på fem komponenter, två av dem framstod som mycket kritiska som upptäcktes redan vid genomgång av reklamationerna.Komponenterna som vi har analyserat är:1. Lager2.

AbstractThe subject of this paper is children?s thoughts and feelings about the forest and on the importance of the schools for their students? thoughts. The aim of this paper is to find out if there are any attitude differences towards the forest in schools in the city and in the countryside. To fulfil this purpose the work has been divided into two questions,1 Do children have different thoughts about the forest, depending on where they live?2 Does the school affect their students? thoughts about the forest?Two schools with different locations in the country have been visited.

Denna uppsats syftar till identifiera och förklara sambandet mellan belöning, inre motivation, yttre motivation och arbetstillfredsställelse med teamprestationer vid produktinnovation. För att kunna uppnå vårt syfte har vi utfört en surveyundersökning genom telefonenkäter med 69 företag. Vi fann ett positivt samband mellan teamarbete och teamprestationer vid skapande av innovationer. Vi fann också att belöningar ökar chansen för en individ i ett team att bli arbetstillfredsställd vilket leder till en framgångsrik innovationsprocess. Om företag ska lyckas skapa framgångsrika innovationer måste de ge innovatörer incitament i form av belöningar vilket ger upphov till arbetstillfredsställelse och en mer framgångsrik innovationsprocess..

Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

The purpose of this thesis is to gain a deeper understanding of Swedish companies? use of corporate sponsorships as a tool for communication. The research describes motives and goals of corporate sponsorships, the selecting process and methods used in evaluating its effects. The empirical data has been colleted through interviews with two companies sponsoring athletics at a top level in Sweden. The study shows that the principal objectives and motives companies have with sponsorships are related to brand exposure, image improvement and relationships.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Syfte:                        Denna studie syftar till att undersöka huruvida avskaffandet av revisionsplikten fick de effekterna som önskades av EU samt Svenska regeringen, vilket var att minska de administrativa bördor och kostnader för mindre bolag. Det har nu gått en tid sen avskaffandet och det är nu möjligt att se vilka effekter som de berörda företagen har märkt av. Metod:                        Undersökningen ämnade utföras med en kvantitativ metod med hjälp av enkäter. Men på grund av få respondenter och stort bortfall används istället en kvalitativ metod. Uppsatsen har en induktiv metod. Slutsats:        Studien visar att alla de företag som ingick i undersökningen upplever en minskning av kostnaderna efter att revisionsplikten avskaffades, samt att majoriteten av företagen även anser att den administrativa bördan minskat. En del av företagen har valt att ta hjälp av konsulttjänster efter att de valt bort revison..

The school can be seen as a place that reflects the wider community. Here is a school welfare officer an important representative of the school social work. The main subject of our study is to clarify how the school welfare officers? talk about documentation in the individual meeting with the pupil. Through individual interviews with five school welfare officers in elementary schools in three municipalities in the southern part ofSweden, we have attempted to explore these main research question.In addition to qualitative interviews we have accomplished a survey study that included 178 school welfare officers throughout the country.The result of our two studies demonstrates the school welfare officers? free work where the choice to document or not is wide.