As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

This thesis is about pricing of ice hockey tickets in Swedish ice hockey. Ice hockey is a large sport in Sweden, with clubs that more and more are acting like companies. These clubs tend to build new arenas that in many ways change basic variables.The thesis is an analytic thesis based on information about the clubs and interviews. The purpose is to study the basic variables for pricing of tickets in Swedish ice hockey. Furthermore the pricing itself and its connection to the new arenas are studied.The focus of the thesis is on the three clubs HV 71, Färjestads BK and Linköpings HC.

Purpose: The purpose of this Bachelor is to analyze how the organizers of a Major event price their tickets and how these strategies consistent and differs from dynamic pricing. The study also aims to analyze whether there are conditions for dynamic pricing in Major events in the future.Theories: Dynamic pricing - Kimes model, Segmentation, price discrimination, variable ticket pricing.Method: The study used a triangulation where a qualitative interview was combined with quantitative data collection. Primary data was collected through a qualitative approach through an interview with General Secretary Tony Wiréhn and Marketing Director Malin Eldh in the local organization of the IIHF World Championship in Sweden. The quantitative data collection was to collect price information from the games played in the Swedish side of the World Championship organization arrangements.Conclusion: The conclusions that can be drawn are that the organizer of Ice Hockey World Championships today largely applies segmentation and also the second and third degree price discrimination. World Cup organization believes that it has something they call "semi-dynamic pricing", which according to this study involves a variable pricing with dynamic tendencies, then prices on some games adapted based on supply and demand during the sales period.

This paper analyses how Swedish fine-art oil paintings sold at auctions has performed as a monetary investment during the period autumn 1985 until spring 2006. An average price technique as well as a hedonic regression technique, applied to a sample of 19 213 auction sales, is used to construct price indices. The indices show somewhat different results, which is explained by the inability of the average price model to adjust for relative differences in quality between periods. The hedonic regression model on the other hand captures this effect, why the hedonic index is applied in a financial return model. By adjusting for transaction cost, the financial return of an average investment in paintings is calculated.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

På dagens marknad råder hård konkurrens om konsumenterna. För att företag ska lyckas med att vinna marknadsdelar och tillfredställa oss med rätta produkter och image, gäller det att gå på djupet och undersöka oss konsumenter och varför vi egentligen shoppar. Nivån av njutning och tillfredställelse vid shopping skiljer sig åt mellan konsumenter. Den shopping som inte är nödvändig för att vi ska kunna fungera i vardagen, som används för att öka livskvalité och njutning, kallas hedonic shopping. Vid den hedonistiska aspekten av shopping blir konsumenten motiverad av den emotionella och underhållande dimensionen associerat med inköpen. Den utilitariana shopparen, å andra sidan, handlar varor målmedvetet och effektivt och påverkas därmed inte av den underhållande delen på samma sätt (Babin, Darden & Griffin, 1994). För att kunna kategorisera och djupare förstå den hedonistiska aspekten av shopping har sex kategorier utvecklats: adventure shopping, social shopping, gratification shopping, idea shopping, role shopping och value shopping.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Syftet med denna studie är att analysera vad det är som påverkar bostadspriserna på Uppsalas bostadsmarknad. Det är spekulanternas önskemål och krav, det vill säga deras betalningsvilja som påverkar priset. Det kan skilja sig mellan olika spekulanter men för det mesta ses ett tydligt mönster. Spekulanter värdesätter t.ex. områden som ligger nära centrum.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

Choosing the right user experience evaluation method can be difficult, choosing the right one for mobile user experience can be even more so. One major cause is that mobile usage is context dependent. Another contributing factor is that there is not one widely adopted theory or framework for user experience due to its complexity.The purpose of this study was to evaluate an existing method artifact in its feasibility for evaluating mobile applications. The chosen method, AttrakDiff2 is a self-reporting semantic differential questionnaire to evaluate the user experience of an interactive product, based on its hedonic and pragmatic qualities.A study was conducted where the participants assessed one mobile and one web application, which were later rated with AttrakDiff2. The completion of the questionnaire was conducted as a think-aloud session subsequently followed by an interview.The results suggest that the participants experience was affected more by the evaluated application style than the different platforms.

Efficient numerical methods for option pricing is an active field of research. This project has the goal to examine possible ways to improve an established method of numerical pricing. The method is based on an adaptive finite difference method in price and uses the backwards differentiation formula of order 2, BDF2, in time. The project will focus on improvements to the time integration through implementation of discontinuous Galerkin methods, dG. Empirical convergence and accuracy results are obtained for equidistant dG-methods up to order 3 and performance is compared to BDF2.

I denna studie har vi haft som avsikt att jämföra två modeller som förklarar avkastningen på aktiemarknaden. Modellerna är Capital Asset Pricing Model (CAPM) och Fama-French trefaktormodell(FF3). Undersökningen har gjorts på Nasdaq OMX Nordic Stockholm över perioden 2002 till 2012. Vi har valt att göra denna undersökning för att se huruvida FF3 med två extra faktorer kan förklara avkastningen på aktiemarknaden bättre än CAPM. Sex portföljer konstruerades och vi har visat att FF3 statistiskt signifikant förklarar mer än CAPM för fem av sex portföljer.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

The thesis concerns itself with studying the effects private brands has on the consumer?s impulse buying in the grocery industry, as in degree of unplanned spending and the selection process between manufacturer brands and private brands when such a purchase is performed. The study?s methodology is characterised by a qualitative approach, whereby the study acknowledges the inductive approach towards the empirical setting even though the Mehrabian-Russell model along with motivational theories serve as highlighters of relevant aspects in the empirical field. The study concludes that both the utilitarian and the hedonic consumer decide what to buy before entering the store, whereby a low degree of needs arise in the store.