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.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

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.

In this essay I examine how the norm-critical material ?BRYT! ett metodmaterial om normer i allmänhet och heteronormen i synnerhet? is used by Hyresgästföreningen in Stockholm in their education of personnel in the perspective of equalisation. I?ve mostly been interested in how the personnel who takes part in workshops about the material react and reflect in relation to the purpose of the material. How do they discuss about norms and the connection to discrimination and how do they look upon the power and responsibility that comes with power in relation to norms?  Earlier research in norm critical pedagogy and the critic of tolerans pedagogy perspective helps me to analyse how critical pedagogy stands above non-critical pedagogy in many perspectives.By observing workshops and by interviewing personnels taking part in these workshops I?ve examined how they react on both the practical and theoretical parts of the material.To summarise my examination I find the personnel who is educated in working with the material discover new experiences in knowledge and on how norms and discrimination functions.

I denna uppsats beskrivs och implementeras tre alternativa metoder för att skatta kovariansen mellan finansiella tillgångar. De utvärderas sinsemellan och jämförs med stickprovskovariansen. Utvärderingsmodellen innebär simulering av en aktiv portföljförvaltare i en verklighetstrogen miljö. Då kovariansen mellan finansiella tillgångar beräknas med stickprovsskattning blir skattningsfelet stort. Detta fel, eller brus, försämrar portföljförvaltares resultat och alternativa metoder eftersöks.

The purpose of this thesis is to clarify the connection between word-of-mouth and viral marketing, to identify properties of and strategic ways to implement viral marketing and to examine how a company can influence the customers? perception of the brand in social media.This purpose served to answer our research question: How can companies deliberately create viral marketing?To answer this question we based our study on a qualitative method where we conducted eight interviews with different people, all with experience in our research field. We focused on our respondents? own opinions and were more interested in their personal experiences rather than the market in general.In our last chapter our analysis clearly demonstrates that companies can deliberately create viral marketing. This is possible if companies create material that appeal to and that triggers the costumer to share.

This thesis is the final part of bachelors program of Nuclear Engineering at UppsalaUniversity (program code KKI1). The work has been carried out in cooperation withForsmark Kraftgrupp AB. The topic studied deals with possible improvements ofefficiency at the planning department at block 2 in Forsmark i.e. FMP2.FMP2 plans and coordinates over 3,000 operations which is carried out during theannual overhaul of block 2 in Forsmark. Inspections, fuel replacement and repairs areincluded in the annual overhaul.

The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.

Purpose: The purpose of this study has been to identify different actors and processes in music recording. We find this interesting since there have been a lot of changes in the music industry over the last years. Our ambition has been to point out different actors and their roles during the advent of recorded music, and identify different features and processes in the creation of music today and in the future. To fulfill our purpose we have had the following research question: What characterize, in a future perspective, the gathered process during the creation of recorded music from idea to delivery and experience?Method: We have used a qualitative approach for this study and we have conducted seven interviews with persons from different areas of the Music Industry and radio.

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.

Syftet med denna studie var att undersöka lärares upplevelser kring makt i skolan. Studiens ambitioner handlade inte endast om hur lärare upplever sin egen makt, utan hur de upplever makt som fenomen i skolan. I bakgrunden ges en teoretisk referensram innehållande historik kring skolan och makt och vad läroplanen idag säger om makt. Även läraren och elever som maktutövare bearbetas, och olika strategier som dessa kan använda som går att finna i tidigare forskning beskrivs. I den teoretiska referensramen bearbetas även grupper och ledare.Studien är en kvalitativ studie och metoden som använts är intervjuer.

Mitt examensarbete innefattar en fönsterutredning för radhusområdet Skeppsvägen i Bålsta. Fastighetsägare är Håbohus AB och examensarbetet har skrivits för Skanska Sverige AB. Arbetet har skrivits på plats i Bålsta där Skanska Direkt AB har eget kontor och erhåller idag totalentreprenaden för renovering av Skeppsvägen. Arbetets syfte är att klart och tydligt redovisa eventuell effekt och energibesparing vid byte av befintliga fönster och altandörrar.Undersökning av fönster och altandörrar har gjorts okulärt, med värmekamera och med fuktkvotsmätare. Vid den okulära besiktningen noterades färgsläpp på fönster.

The purpose of this essay is to understand meeting between hidden refugees and health professionals through interviews with refugee in hiding and health professionals. The implantation of the essay has been made by social science research methods which I have used as a qualitative survey. The material that I have used in this paper is to interview with hidden refugee and health care workers. I have used the different sources such as literature, internet and different laws which relates to the topic of this easy. I am using the power of theories to analyze the work.