According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Alkoholberoende och missbruk är ett omfattande problem i såväl Sverige som i övriga delar av världen. Med tanke på de fysiska, psykiska och sociala konsekvenser som missbruket leder till för både missbrukaren, och människor i hans eller hennes omgivning, finns det all anledning att undersöka möjligheter för att åtgärda detta. Syftet med detta examensarbete är att kartlägga olika behandlingsmetoder och att med psykologiska teorier om mänskligt beteende som utgångspunkt komma fram till den behandling en alkoholberoende individ behöver. Resultaten visar på att såväl personlighetsfaktorer som det sociala sammanhang individen befinner sig i har betydelse för om han eller hon missbrukar alkohol eller inte. Den sociala miljön bidrar till stor del till en alkoholberoende individs identitet och beteende.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

During the last years, the pharmacy market undergone major changes. Re-regulation that has been done in 2009 meant that monopoly was unlocked for competition. In a market where firms offer equivalent products, increases the importance of delivery service as competitive tool to differentiate themselves among the crowd. This also applies to pharmacy market where the supplies of goods in large way consist of equivalent products regardless of the company.This case study observes the importance of delivery service in terms of competitive tool on pharmacy market by focusing on a company?s improvement in delivery service.

Saab Component Maintenance in Linköping, Sweden, offers maintenance, repair andoverhaul (MRO) services for civilian and military aircraft components. Lately, thedepartment has struggled with slow throughput rates, despite various counteractingattempts. Studies show, that large parts of the delays derive from the logisticsdepartment where goods arrive and dispatch. Therefore, Saab wants to carry out anextensive analysis of the department in order to further investigate what is causing itsslow throughput rates.The thesis begins with extensive mapping over Component Maintenances whole valuestream to find out how departments interact with each other and which roleindividual departments have in the total supply chain. Out of 13 000 different partnumbers, components were divided into five product families.

Syftet med studien är att bidra till kunskap och förståelse kring fenomenet gamification. Denna kartläggning bidrar till att klargöra för- och nackdelar, möjligheter och risker samt eventuella fallgropar med gamification. Om en organisation är medveten om dessa aspekter kring fenomenet minskar riskerna för att någonting ska gå fel, vilket potentiellt skulle kunna bli kostsamt.Studien vilar på en teoretisk referensram hämtad från såväl managmenent- som psykologiforskningen. Förväntansteorin, self determination theory, flow, McGregors Teori X och Y, principal-agentteorin är några av de teorier som används för analysen av gamification.Då det handlar om en kartläggning kring ett relativt nytt fenomen behandlas flera exempel på gamification hämtade från företag som verkar inom branschen. En intervju med speldesignern Henrik Englund finns också med, samt en fallstudie kring polismyndighetens omskrivna användning av spelelement.

Uppsatsens huvudsakliga syfte är att utforska och kartlägga begreppet gamification. Syftet operationaliseras i tre frågeställningar. Vad finns det för likheter respektive skillnader i synen på Gamification mellan ett antal yrkesverksamma inom Gamification? Hur ser yrkesverksamma med olika bakgrunder inom psykologi, pedagogik och marknadsföring på framtiden för Gamification och dess användningsområde? Vilka för- och nackdelar kan finnas med Gamification? Uppsatsen teoretiska utgångspunkter omfattar de psykologiska krafterna bakom spel som flow och motivation, teorier om det praktiska användandet av gamification och teorier om Generation Y. För att samla empiri har kvalitativ metod använts i form av semistrukturerade explorativa intervjuer där yrkesverksamma inom gamification har intervjuats.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.

This is a report written for an examination project C-level, on the subject of energy. The examination project is a product of the FVB Sweden AB (district heating bureau). It started with a meeting with Stefan Jonsson FVB Sweden AB, were he explained the content of the project, and from this a presentation of the problem was made. The problem that needed to be solved was how they could control the valves in the system to provide heating to everyone in the system. The valves are often oversized so the pump in the heating plant would have to be enormous to be able to provide enough flow to be sufficient, if everyone in the system had there valves fully opened. I came up with two solutions to the problem, one was a wireless network that could keep track of the valves and the other solution was an extra sensor that was placed on the radiator.

This report is the result of an investigation of the possibility to use RFID-technology in a producing company. The investigation is focused on a flow between the company?s producing subsidiary company in Lithuania and its main facility in Sweden.RFID is the abbreviation for radiofrequency identification. The RFID-technology forms the base of a system with wireless information transmission between an object to which a transponder, also called tag, has been attached and a reader. The information is transmitted by radio waves and the system is equipped with software that can digitalise the radio waves.

Wastewater contains biodegradable materials, which are often measured as BOD7.Trickling filters are sometimes used as a purification step for BOD-reduction. Atrickling filter is a tower, which is filled with a carrier material. Microorganisms growon the carrier material in the form of a biofilm. This biofilm consists mostly of bacteriathat purify water from BOD.In Älgarås? wastewater treatment plant the water is purified by a trickling filter.However the treatment plant has difficulties reaching the emission requirements forBOD.