Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

The DISA method is a universal program developed for teenage girls to prevent depression. The program includes cognitive behavioral techniques are suppose to change negative pattern of thinking, give practice of communication, strategies of problem solution and exercises to strengthen the social network. The purpose of this study is to find out how a group of teenage boys were affected by the DISA program and what factors that may have impacted the outcome. Material from three different studies have been used, a quantitative study in terms of data from self-assessment form CES-D, materials from two semi-structured focus group interviews with the boys and material from a questionnaire filled out by the boys on two occasions during the DISA method. The result of the CES-D indicates that the boys had less depressive symptoms after the final group meeting compared to the first group meeting and also a year later. Analysis of the material from focus group interviews and questionnaire have been made from a communication theory and systems theory perspective and indicate a shift to greater cohesion in the group and demonstrates that communication between the boy-group and group leaders had importance for the outcome.

In Northen Bungoma, Western province ? Kenya, the Vi-Agroforestry Project (VI-AFP) has introduced a new project that covers 7000 households. To succeed with the project, a water resources protection project, agroforestry methods will be implemented to secure the water quality of the area. In this thesis a foundation is laid for future follow-up studies of land cover and land use of this area. To carry out this study an existing method from a cooperation between VIAFP and Dalarnas University (HDa) has been implemented.

The purpose of this study was to examine the use of manipulative materials in mathematics education with the main focus on grades 4 to 6. With the use of a phenomenological approach all the aspects of this phenomenon was examined. Qualitative interviews, participant observations and comparative content analysis of textbooks has been conducted to investigate the use of manipulative materials in mathematics education. The results indicates that the teachers that were interviewed possesses good knowledge of this teaching method. However these teachers struggled to find time to put this method into practice and there was not enough teachers to attend these classes.

This thesis was built on a practical work for LM Ericsson Data AB and deals with how toexamine an information need for a limited department within the corporation using aqualitative interview method.The thesis deals with how to search for requested information on the Internet and the WorldWide Web (WWW). It contains a model and a method for evaluation of search engines onthe World Wide Web, and 16 search engines which primarily indexes the World Wide Webare being evaluated..

As the European Landscape Convention is brought into action, planning in Sweden has got to become increasingly considerate of the landscape and its character. To render this possible, a basic requirement is that we find a functional method for analysis. The Landscape is a synthesis of the interplay between place and man. It is made up of our physical environment and shows the result of our actions throughout history. Our surroundings affect us in many ways, financially as well as emotionally. This is why an analysis of the landscape has to be inclusive of many types of information. I have performed a landscape analysis, according to the British Landscape Character Assessment-method, in Svedala kommun.

Background: Palliative care is something that all people should have the right to be allowed to, to be able to enjoy the qualities of life, even when someone has been afflicted with illness that cannot be cured. How do the nurses in municipal home-care deal with and prepare themselves to perform a righteous task? Aim: The aim of this study is to illuminate nurses, comprehensions of palliative care within municipal home-care. Method: The method is a questionnaire to nurses. Results: The results did comply to law and regulations.

AimThe aim of the study was to develop a method for the survey of play movement demands and temporal patterns in order to enable a descriptive study of the defensive players in American Football. The overall aim was to  improve the understanding of how American Football is played to create opportunities for enhancement of current or developing new training methods to better suit football.MethodFifty plays from a Division 3 college football game on video from 2005 was divided into sequences of action for one player each from the defensive line, linebackers and defensive backs and analyzed with the video analyzing software cSwing. Every players sequence of action was recorded in a spreadsheet and noted on a scaled football field where distances were measured and together with time stamps from cSwing velocity was calculated.ResultsUsing this method it was possible to describe the play movement demands and temporal patterns which was the main task of the study. The defensive end worked on an average 4.61 seconds per play, the distance was 12.4 meters and average speed 2.5 m×s-1. The linebacker worked on an average 4.35 s per play, 13.7 m and at a mean speed of 3.0 m×s-1.

Purpose: The purpose of this paper is to study how important brand belonging can be for sport clubs.Method: The method for the empirical research is based on qualitative interviews. The data then gets compared and connected with relevant brand and marketing theories.Findings: The paper finds out the perks and disadvantages the researched clubs gain from the strong brand names they hold, and further discussion for development based on theory is being made..

Purpose: The purpose of this work is to investigate teachers' professional attitude to homework as a method. The study will also provide answers to the purpose for which the homeworks are used in teaching and if the individual circumstances and needs are met by this method.Method: Qualitative research was conducted through interviews with four teachers from three different schools. In addition, published surveys were used in support of reasoning.Results: Neither the curriculum or the syllabus mentions homework. There are no directives for how much time should be dispensed with and the extent of a homework should be. In teacher training literature the homework is not discussed.

Around 85 percent of the total population in Sweden today lives in an urban environment. This means that the nature within the urban areas has come to play an important role for the human well being. At the broader picture, the nature within urban areas is profitable in many ways. It is therefore important for the municipalities around in Sweden to work for sustainability within the urban areas. Linköping adopted an environmental policy, in year 2001, from the delegate of the municipality.

Children's library's primary task is to encourage children to read. Promoted readingleads to increased reading skills. A common method for this purpose is booktalk. This studyaims to examine how children?s librarians work with booktalk aimed towards children andhow it can be developed as a working method to support the library's reading promotionactivities.