Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted Foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

While conducting our practical training we experienced how the structure and the complexity of the municipal administration could, from a white-collar workers perspective, become a limitation and burden for efficient work. Deriving from this experience we found an interest in how politicians reasoned with regards to their relationship with supervisor in municipal old-age care. Kouzes och Micos (1979) ?Theory of organizational behavior in human service? became our point of departure. Their framework was therefore the Foundation for our research and work throughout this paper.Our aim with this research was to examine how politicians viewed their relationship with supervisor in municipal old-age care.

Introduction: Increased ill health in the workplace in terms of increased workload, stress and pressure from employers is common in Sweden today, which may lead to a future variety of medical conditions and disabilities. Aim: The aim of the present study was to describe what employees at companies in the health industry experienced as a health and illhealth on a workplace. Method: A qualitative approach was used in which the interviews were based on an interview guide. The method of analysis was thematic analysis in which three themes emerged. Results: Tree themes emerged; a social interaction with colleagues, good leadership, and access to health care and movement.

This thesis project is based on a business idea where users can design their own t-shirt online. The project shows the first step in the development process where a prototype for a user interface is created and evaluated.The purpose of this thesis project is to answer the following question:How does one develop a user interface for t-shirt design with consideration to interaction design theories?In order to answer this question the design process began with scheduling the work at hand. The first step was to build a conceptual model based on specifications made prior to this project. This conceptual model became the Foundation for the physical design.A high fidelity prototype was created using Macromedia Flash and Actionscript 2.0.

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

The purpose of this study has been to examine what it is in the situation that affects which leadership that is applied on the members of the organization. Our questions that we have explored were; What is it in the situation that influences the leadership applied on an individual or staff group? What similarities and differences have emerged by Hersey and Blanchards situational leadership model?Further, we used qualitative semi-structured interviews at the interview procedures with three managers and three employees. Hersey and Blanchards situational leadership model and Goffmans theory in the book "The presentation of self in everyday life" have been used as a Foundation and inspiration in this study.We have found that circumstances like the size of the staff group along with the organizations financials and the resources affect the leadership behavior and how well it is matched with the employees. The function of the leaders position in the context, and the purpose of the situation influences how the leadership is formed.

In this paper the authors are focusing on people that work in psychiatric acute care. How do they identify the individual that is in most need of acute care? How do they judge in this kind of cases?    The Foundation in this study is in the qualitative method. The material to this study has been collected by doing qualitative interviews with six people in different professions and positions in psychiatric acute care.   The material that we collected from these six qualitative interviews has been analysed with help from Sherif?s and Hovland?s (1961) Social judgement theory.

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

This thesis aims to investigate how the interests of women are handled in political parties whose opinion programs are based on class interests. The essay constructs a theoretical framework, which shows that the descriptive representation of women is a prerequisite for their subjective interests being represented, however not a guarantee.By studying how the Social Democratic party deals with the demands from the Women's federation, the empirical material sheds light on the theoretical discussion. The study's methodological Foundation consists of an ideology critical textual analysis, which focuses on the debate on the design of parental allowance that took place within the party during 2005. During the party's congress the women's federation advocated a proposition for increased individualization of the parental allowance, however the party did not accept it. The analysis confirms the theoretical argumentation that descriptive representation is not a guarantee for the representation of women's interests.

India is home to every sixth person in the world, some 30 million dogs and a quarter of the total world cattle population. A vast majority of Indians are Hindus, and even though the Hindu religion proclaims love, nurturing and worshipping of animals, sometimes the same religion constitutes an obstacle for animal welfare in practice. This paper investigates the significance of historic and religious symbols to the way animals are perceived in modern Indian society, as well as the different social factors which underlie attitudes to animals. The concept of karma, as well as that of good versus bad deaths, is probably the Foundation of the general Hindu reluctance to euthanasia in any form. Although in theory all species are generally regarded as equal in Hinduism, in practice there seems to be a differentiation; for cultural, religious, medical and financial reasons.

Due to increasing international competition and new technology IT-consultants has been forced to oversee their business models lately. The main purpose of this study is to investigate the process and consequences of a shift in business model for a consultant by using a methodology based on action research. The empirical Foundation consists of a field study with observations, notes, interviews and business related documents. The case describes a consultant?s process of shifting business model from profits based on man-hours to selling a standardized system.

While conducting our practical training we experienced how the structure and the complexity of the municipal administration could, from a white-collar workers perspective, become a limitation and burden for efficient work. Deriving from this experience we found an interest in how politicians reasoned with regards to their relationship with supervisor in municipal old-age care. Kouzes och Micos (1979) ?Theory of organizational behavior in human service? became our point of departure. Their framework was therefore the Foundation for our research and work throughout this paper. Our aim with this research was to examine how politicians viewed their relationship with supervisor in municipal old-age care.

The essay concerns corporation?s usage and consumer?s attitude towards the phenomenon Big Data. The aim is to analyse whether corporation-management and future ambitions concerning consumer data coincide with attitudes and opinions of today's consumer, and how these opinions reflect consumer behaviour online. The essay is limited to focus on how companies use consumer data in order to better understand and improve the efficiency of their marketing. A self-composed analyse-model was created using previous studies concerning Internet-usage in Sweden, previous management analysis of corporations use of Big Data combined with theory of Cognitive Dissonance. A questionnaire was then created with the analyse model as Foundation.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation Foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.