The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Deliberative politics offers a new and exiting way of overcoming the problems that the western democracy of today is facing. A lot of research in the most recent years have had the goal to replace the representative democracy with a decision-making frame built on decentralization and deliberation. The goal for this essay is to create a framework for local decision-making, based on deliberativ norms, that could work as a complement to the representative democracy instead of replacing it.During the recent years the so-called "brukarråd"; councils for the most common users of one special public service, has been a new way for the local government to get in direct contact with those who are most affected by changes and developments in the specific area of the public administration. In this essay I argue for that these councils should be designed so that they could house deliberative processes.After creating a model for the possible way of designing the "brukarråd" I compare the framework with the system that exists today. In this way there is a possibility to point out if there is a way to deepen the democracy within the already existing system..

Tasmania is a state in Australia, and is also the country?s largest island. It is separated from the main land by a 429 kilometer wide strait. Every year, a large amount of people, cars and goods are transported to the island using a government owned ferry line, which generates approximately 300 million Australian dollars to the state?s economy ,every year. This bachelor thesis investigates the possibility of reducing the fuel consumption for the ferry traffic to and from Tasmania, which would also reduce the overall cost.

In this thesis, the conditions of using the maintenance method live work at the Swedish TSO, Svenska Kraftnät has been analyzed. The study is limited to only include live work on 220 and 400 kV. The live work method is a type of maintenance that can be done, on lines or stations, even though they are still energized. The purpose of this thesis has been to map the present live work situation at these levels in Sweden. The study is based mostly on interviews with people who have specific field competence with in live work but also with personnel at Svenska Kraftnät.

Deliberative democracy theory holds that democracy is about active partaking on formal and informal arenas in the public sphere where fairly equal citizens can obtain knowledge, discuss, evaluate and affect the political agenda before decisions are made.In line with the deliberative vision of online deliberation social media such as Facebook, Youtube, Twitter and Twingly offer such formal and informal arenas where people can obtain knowledge and interact with other people, and politicians.The Swedish EU-Presidency was the first EU-presidency to make use of social media and it was the first time the Swedish Government Offices used other social media than email and chat features.This thesis will examine the Swedish EU-Presidency?s ambitions of using social media as well as the actual use of social media on the Swedish EU-Presidency website in the light of deliberative democracy theory.The aim of this thesis is, through a case study, to analyze the Swedish EU-Presidency?s use of social media in the light of deliberative democracy theory..

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

AbstractOil rich states all over the world share a common feature. They are less likely than other states, depending on other resources, to be ruled democratically. In this essay Saudi Arabia has been studied with the purpose of trying to find which mechanisms that lie behind why oil rich states do not have institutions or institutional change that promotes democracy.Saudi Arabia has the world's largest known reservoir of oil. The oil brings huge revenue each year to the Saudi Arabian government. Why have Saudi Arabia not developed democratically when their economic growth suggests that to be a natural step? Under the framework of historical institutionalism and path dependency theory, I have used process tracing trying to track the mechanisms behind Saudi Arabia's authoritarian rule down.

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

This essay constitutes a qualitative case study about democratization theory and the middle class in Russia. This is a very important case to study, especially because of the geographic position of the country as well as the economic importance Russia has as a part of the G8. In the essay the author seeks to answer the question whether the lack of a significant middle class in Russia can be a part of the explanation to the absence of a well functioning democracy in the country. Several democratization theories are presented. The most important being Ruth Berins Collier's theories about ins and outs plus the elite- or working class as the initiator of democratization processes.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Det generella syftet med detta examensarbete är att utreda om kommuner och landsting kan frångå upphandlingsregleringen vid tillsättningar av kundvalsföreträdande tjänster, vilken påverkan kundvalssystem har på mindre oetablerade företag samt hur detta påverkar det traditionella upphandlingssystemet. I samband med att två nya EG-direktiv på upphandlingsområdet inte implementerats i svensk rätt inom den angivna tidsfristen, belyses frågan ur både ett de lege lata- och de lege ferendaperspektiv.Uppsatsen uppdelas i tre sammankopplade avsnitt där det första utgör bakgrund för studien. I det andra kapitlet påvisas gällande rätt utifrån ett deskriptivt förhållningssätt för att i det tredje penetrera kundvalssystemet utifrån ett mer praktiskt, analyserande, perspektiv. Denna sammanställning har utmynnat i följande slutsatser.Kundvalssystem har sedan starten i början på 1990-talet utvecklats till att bli ett användbart alternativ till traditionella upphandlingsförfaranden och till stor del har frågan om laglig tillämplighet förbisetts. För att upprätthålla ett rättssäkert förfarande bör sannolikt officiella procedurregler skapas för att undvika en splittrad kvalitet och en olikartad bedömning mellan de olika kommunerna och landstingen i Sverige.Ett ökat entreprenörskap kan resultera i högre kvalitet och ökad effektivitet, som i förlängningen genererar lägre kostnader.