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.

In regards to a request placed by the manager of Måltidsservice I Sollentuna Kommun, we have agreed to investigate the internal communication within the organization. The purpose of the essay is to describe the necessity of internal communication within the organization and to identify its strengths and weaknesses.It?s of the utmost importance that the internal communication is under constant care. It contributes to creating fellowship and to motivate people to greater achievements. At the end of the day it?s the managers responsibility to create a well-developed internal communication.

Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock companies. Some legal experts claim that the Sales Act (Köplagen) is applicable, while others claim that the rules for promissory notes (Skuldebrevslagen) should apply. This distinction is of great significance regarding the extent of the vendor's liability. According to Skuldebrevslagen the vendor's liability is rather limited, while Köplagen enjoins the vendor a more extensive liability.A transfer of a joint stock company brings about great economical risks, both for the vendor and for the purchaser.

Microsoft SharePoint 2013 är en plattform som är väldigt populär för utveckling av intranät. Möjligheterna för kommunikation inom en organisation bidrar till större och bättre informationsflöde inom organisationen samt leder till effektivare arbete inom organisationen. Microsoft Sharepoint 2013 är alltså ett intranät som blir ett centrum att vistas på samt där man träffar sina kollegor för att dela information och mycket mer.Detta examensarbete utgår från Microsofts välkända intranät Sharepoint 2013. Målet med examensarbetet har varit att skapa ett ärendehanteringssystem utifrån företaget Precio Systemutveckling AB:s beställning samt kravspecifikation . Utvecklingen har baserats på ?The great new app model? som under början på detta år (2013) introducerades utav Microsoft i den senaste versionen av Sharepoint: Sharepoint 2013.

Common species of freshwater mussels may, like the freshwater pearl mussel (Margaritifera margaritifera) have a drastic decline in number and there is several reasons, like sedimentation, a decline of host fishes, introduction of alien species, nutrition leakages from agriculture and pollutants of medic drugs and poison. Ann Gustavsson made in the year of 2007 a study over rejuventation of freshwater great mussels in nine watersystems and considered that the rejuventation within the populations were all along the line poor. This study orients from her work and points to determine if there is a connection between the poor juventation and pollution of nitrogen and phosphorous from industries and private sanitations. The study was performed with the software program ArcGIS9.2 to take out drainage areas for the concerned habitats and contact was made with the concerned authoritys. When it comes to supervision of private sanitations is it the countys and for industries is it the county administrative board.

According to tradition transcribed music is an important part of the repertoar for the classical guitar. Baroque music as well as compositions from the Spanish national romantic era are the two most important sources for transcriptions. My research is aimed at finding answers concerning the relevance of transcribing as well as playing different styles of music on the guitar. Are there any basic rules how these transcriptions should be made? I have chosen to take a closer look at the music of J S Bach as a representative of the baroque period because of the great legacy of his music being played on guitar and lute.

The aim of this essay is to study diaries and letters from Swedish soldiers during the Great Nordic War, more specifically those written during the campaign 1707-1721 against Russia, in search of religious coping and religious parables. The theoretic framework is evolved around Kenneth Pargament?s theory about religious coping, and Ana-Maria Rizzuto?s theory about object relations. The method used can be described as hermeneutic.The questions at hand were:- How did Swedish soldiers during the war against Russia relate to God, and express image of God and religious concepts?- Did the soldiers express themselves in terms of spiritual coping and in that case to what extent?The conclusions were that the soldiers used religious coping as a method of survival.

It gets more and more important for companies to get involved in Corporate Social Responsibility, CSR, when stakeholders now are more aware of the responsibility companies should take. Through their communication companies show how they take responsibility. Reflected by their goals by which they want to achieve acceptance and understanding through an open dialogue. The paper examines this issue. CSR is an abbreviation for Corporate Social Responsibility which is engagement in responsibility for companies and organisations.

This study examines which socially constructed threats and subjects of security existed during the aftermath of the terrorist attacks in Stockholm 2010. With ideas of identity and difference as a starting point the theoretical framework is then developed with ideas from the new critical security studies including key subjects such as attributes, risk, imaging and visualisation. The study will be executed with the use of a discourse analysis approach using newspaper articles and chronicles as the principal empirical material. The analysis will then follow two separate themes. Firstly, the different threats and subjects of security will be deduced, and also, how these social constructions inevitably create each other and require each other to continue existing.

Background: Research shows that the nurse?s presence has a great significance for the relationship between patient and nurse. By this, the nurse can gain a greater understanding for the patient?s situation and thus have an opportunity to influence the patient?s health processes.Problem: Today?s focus on the technology and lack of time in healthcare can create a stress which can make it more difficult for the nurse to prove presence to the patient.Aim: To describe patients? experiences of the nurse?s presence in healthcare.Method: A qualitative approach, where Evans descriptive synthesis has been used. Eleven previously published qualitative, caring science, articles has been used in the synthesis.Results: The synthesis revealed two themes.

This essay is about the religious change that Jing-cult underwent 600-1500 A.D. It is a historical-critical essay based on literature studies, using Ha?kan Rydving?s theory of religious change. In chronological order, it will go through the religious change from ancient Japan to the late Muromachi-period when Shinto was created. It describes the early temple- cult, buddhism's mission to Japan and how the Jingikan was created.

This masters degree is a study of factors of success in a drug preventions work of change and model or method which could facilitate this work. The target group, which is in focus in this survey, is alcohol- and drug coordinators, also called prevention coordinators who?s main task is to develop and coordinate the preventive work in the alcohol and drugs area. My method of investigation is a combination of literature studies and a quantitative poll study with the target group, alcohol and drug presenters?, in Sweden.

In order to make take-off and landing procedures possible at an airport, an organized allo- cation of slots is necessary. How these slots shall be distributed among airlines is, at pre- sent, governed by the European Parliament and Council Regulation (EEC) No 95/93 of 18 Janu- ary 1993 on common rules for the allocation of slots at Community airports. It is important for the air- lines to be allocated a beneficial slot. Hence it is of great interest for the airlines to ex- change and transfer the allocated times among themselves, a form of secondary market. Whether such practices are allowed or not is not regulated by specific detail in the regula- tion, which leads to legal uncertainty.

The purpose of this study has been to describe and analyze how seven Swedish preschool teachers and two special education teachers think and work with children who show a lack of social skills. The study method has been semi-structured interviews with the educators which have been analyzed and sorted under different themes/categories. The theoretical framework used in this study is sociocultural, relational and categorical perspectives. These perspectives have been chosen in order to better understand how teachers see their role in supporting children in need of special support. The environment in the preschool is found to be of great help and the teachers? approach is of great importance.The research emphasizes the importance of integrating thinking, feeling and behavior.

This essay is about power in the classroom. It is about the power dimension of the student-teacher relationships that arise in that space. The overall aim has been to investigate which categories are fruitful in a power analysis of these relationships. My aim has therefore been to develop power categories and to use them to identify and to categorise cases of power interaction that take place between those particular actors in that particular setting.In order to gather material for my study I have both read literature that approaches the study of the student-teacher relationships from a power perspective and done a series of observations in a high school.My theoretical frame comprises a concept of power and a series of power categories. These categories include strength, authority, inducement, coercion, violence, resistance as well as to possess power, to have power, to exert power, the scope of power and the base of power.