As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Abstract The aim of this study is to find out how teachers view the importance of reading in the teaching of foreign languages. In relation to this, we wish to gain understanding of what teachers want to achieve with reading, how they choose texts and what difficulties they encounter in getting their students to read. Six teachers from three different upper secondary schools in southern Sweden were interviewed for the study. We also examined the text-materials that they were using for their instruction. The findings show that students read mostly adapted texts from textbooks and, to a limited extent, authentic materials.

Syfte: Syftet med denna uppsats är att öka förståelsen för företags internationella etableringsstrategier och titta på vilka möjligheter och hinder som finns i etableringsprocessen.Metod: Uppsatsens forskningsstrategi har varit att göra en fallstudie på Kina och en surveyundersökning på svenska företag som idag är representerade på den kinesiska marknaden. Vidare kombinerar studien de två vetenskapliga angreppssätten kvalitativ och kvantitativ ansats. Både primärdata i form av surveyundersökningen och ett seminarium och sekundär data i form av olika litteratur såsom böcker, vetenskapliga artiklar och internet har använts för att knyta samman våra resultat.Resultat: Uppsatsen resulterar i att de största möjligheterna som finns för svenska företag på den kinesiska marknaden är att öka sinlönsamhet och sänka sina produktionskostnader. De största hindren är lagar och förordningar, kulturella skillnader, tullavgifter, skatter och piratkopiering..

Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Organic food is produced in a way that strives towards maintaining and improving natural resources. The welfare of both producers and consumers is central, also taking both animals and the environment into account. The Swedish government finds this important and in 2006 they made a resolution that the consumption of organic food should be stimulated. The goal was that 25 % of the municipalities? consumption of food should be organic in 2010.The municipality of Ludvika reached the government's target in 2011 and is currently increasing their proportion of organic food by one new product every year.  Ludvika is a member of The National Association of Swedish Eco-municipalities and the town of Ludvika is also a Fairtrade city.

This is a case study of the planning and building of a new IT education facility when thedepartment of Media Technologymoved its operation to Flemingsberg and the main campus, due tothe termination of Campus Haninge at Södertörn University, Stockholm, Sweden. The study isbased on a case study an on administrative material from the process such as emailscorrespondences, policy documents, contact reports etc. The material is analysed using qualitativecontent analysis and the different observations done are distilled into four recommendations,aimed at being able to contribute to a improved process in similar future situations, whereverneeded..

Att utnyttja flygstridskrafter har sedan tidernas begynnelse varit en effektiv metod att påtvinga motparten sin egen vilja. Sättet man använt flygstridskrafterna på har debatterats under historiens gång. Inom ämnet luftmakt finns det en rad kända och inflytelserika luftmaktsteoretiker som alla har sin idé om hur man bäst utnyttjar flygstridskrafter. Hur ser vår svenska doktrin ut gällande teorier kring luftmakt? Vilka luftmaktsteorier genomsyrar grundtanken bakom hur vi idag vägleder våra luftoperationer? Syftet med uppsatsen är att undersöka vilka generella och centrala luftmaktsteorier som återfinns i den svenska doktrinen.

Many questions are still left unanswered regarding the period c. 450-700 AD, when hordes of Anglo-Saxon migrants landed on the British Isles and by doing so made the starting point in the foundation of England. Who were these Germanic tribes? The theories of how the migration proceeded are today many. The two major theories today concerns whether it was a question of a mass migration or a gradual migration proceeded by smaller groups of military elite.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

Det här arbetet utgör en av fyra delar i ett projekt om Sorgenfri industriområde. Detta examensarbetes undersökningsobjekt är småföretag (0-49 anställda). Syftet har varit att undersöka hur småföretag som hyr lokaler inom Sorgenfri industriområde vill att området skall vitaliseras samt vilka möjligheter dessa småföretag tycker att de har att påverka stadsdelen Sorgenfri. Arbetets övergripande slutsats är att problemet i första hand gäller hur kapaciteter som redan finns i Sorgenfri industriområde kan organiseras till en sammansatt policy (strategi), inte om resurserna som sådana är tillräckliga..

Militär doktrinutveckling har beskrivits som en process där kunskap och beprövad erfarenhet omsätts i principer för användandet av militära medel. Militärteorin erbjuder vetenskaplig förankring till militära doktriner och dess påverkan på utvecklingen av doktriner är därför viktig. Förra året, 2011, gav Försvarsmakten ut en ny militärstrategisk doktrin, MSD12. Syftet med denna uppsats är att undersöka kopplingen mellan den svenska doktrinen och dess vetenskapliga förankring. Undersökningen visar bland annat att von Clausewitz teorier, såväl direkt som indirekt, har haft stor influens på doktrinen.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

Since Africa?s decolonization a number of foreign economic actors have begun toemerge in several African countries and they prove a vital role in many ways. China isone of the largest actor and they have a long history of political and economic ties withAfrica. China act primarily in Africa to meet their growing economy?s demand fornatural resources, and by providing aid and trade with development countries in Africathey get important natural resources like oil and iron ore in return.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.