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.

ABSTRACT?Crisis Management? New York Citys management of the terroristattack against World Trade Center?Essey in political science, C-level, at Karlstad University, by Sara Kringsberg.Spring 2006. Tutor: Susan MartonThe purpose of this essay is to study New York Citys management of a larger crisis and to see how states are coping with stress. It is important to study how states manage stress so that states can learn to cope with larger crisis. That is important for the survival of the state and the protection of its citizens.

Almost every company sooner or later ends up in a more or less difficult economical situation. The reason for the economical crisis varies for each individual case but common for them all is that it is the management group that has failed in their work to guide the organisation to avoid a negative result. The next common denominator is that it is the management group that has to handle the changes in the company's environment and lead the company out of the crisis. But how can they do this and take decisions in a rational and effective way and is there warnings signals that the management group missed before the crisis was a fact? This is some of the questions that this study is going to discuss and analyze. The aim of the study is from a management perspective chart the strategic work of the company's management work when handling an economical crisis.

Liberal theorists typically argue that state action should not favor any particular conception of the good or meaningful life. On this view the defining characteristic of the liberal state is neutrality among rivaling ideas of the good. This thesis argues that state neutrality is impossible to maintain in practice. Two different versions of state neutrality; neutral justification and neutral aims, are used to analyze a wide range of political issues. It is concluded that far from being neutral, the liberal state favors individualistic and market oriented conceptions of the good life.

Professional wrestling has been around for over a hundred years. Its origin can be traced back to immigrants in the 1800´s whos collar and elbow style of wrestling became popular. Soon it found its ways into the carnivals traveling the country and there it became the wrestling that we know today. Two men, screaming and bragging how good and strong they are, trying to convince its audience that it shall pay to see the fight.The purpose of this essay is to look at two of wrestling?s biggest names in Hulk Hogan and Ric Flair from a rhetorical standpoint and see what they do to convince their audience to buy their matches.

The aim of this thesis is to describe how service companies through adjustment of the customer?s zone of tolerance can influence customer?s perception of the service during the processes of service delivery and create customer satisfaction. The method used was case study approach utilizing personal interviews, which were conducted at two service companies. The study showed that the aspects of the service that have greatest importance for the customer?s assessment of the service and customer satisfaction among others are personal treatment and that personel behave in the way that makes the customer feel itself taken good care of and unique.

This study is about how a swedish brand within the food industry that experiences a crisis following a product failure. It focuses on three areas following the crisis and these are crisis management, recovery strategies and brand management. This study seeks to explain how these areas interact in relation to massive exposure to mass media and how they interact restore the brand's potential loss of reputation. This study was conducted as a case study with a deductive and qualitative approach. The data gathered to this study was mainly based on newspaper articles and complemented with semi-structured interviews with twelve local retailers of the brand..

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Sportindustrin blir alltmer marknadsdriven. För att kunna bedriva effektiv marknadsföring blir det allt vanligare att strategiskt arbeta med att utveckla varumärken, brand management, som man använder sig av för att genom olika kommunikationskanaler attrahera konsumenter. Många av Sveriges specialförbund arbetar idag konkret med sport brand management. Svenska Ridsportförbundet (SvRF) har inte tidigare arbetat med sport brand management varav syftet med denna uppsats därför är att påbörja en varumärkesutveckling genom att identifiera och beskriva SvRF:s varumärke från ett internt perspektiv samt undersöka hur förbundet genom sport brand management kan utveckla verksamheten.  Uppsatsen bygger på en fallstudie med en kvalitativ innehållsanalys som inkluderar semistrukturerade intervjuer med anställda på förbundet. I empirin presenteras SvRF:s erbjudande, varumärke och verksamhetsmål samt några av de viktigaste faktorer som påverkar ridsportens utveckling.

Management control systems are a popular area of research and a lot of new research has been done over the past years. This development has been looking into new situations and circumstances, and interdisciplinary studies are being made to further understand the connection between different fields of study. A new field of study that has grown significantly over the past few years is the connection between management control systems and entrepreneurship. Leading researchers have proposed a number of questions for further research and one of them is the board of directors? use of management control systems in entrepreneurial firms.The purpose of this study was to examine the differences and similarities in the board of directors? use of management control systems between entrepreneurial and non-entrepreneurial firms.The study was conducted as a deductive qualitative study through interviews with respondents from entrepreneurial and non-entrepreneurial firms.

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

In recent years it has become way more important for organizations to use their brand to market themselves as an employer. In a market where organizations are competing for labor it has been known that the brand can make it possible for organizations to differentiate themselves as unique and attractive place of work. The concept is called Employer Branding and if an organization wants to suceed they have to have a clear and defined structure. The concept is well known among private organizations and not as common with the public sector. The purpose of this study was to examine how a small municipality in northern Sweden is working to be an attractive employer.

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.

Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company.