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.

This essay investigates the relationship between Mildred and her daughter Veda in James M. Cains novel Mildred Pierce (1941). The purpose of the investigation is to point out how the relationship is portrayed in the film from 1945, and the TV-series from 2011. To facilitate the analysis I apply adaptation theorist Thomas Leicht?s list of ten different adaptation strategies to conclude the possible effects these strategies may have had on the relationship portrait and the themes of the novel.

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This thesis has been carried out in autumn 2009 at Uppsala University for Boliden Mineral AB. Physical modelling has been used to model a comminution circuit. The model has then been linked to a PLC.When a concentrator is about to become operational Boliden Mineral AB have been looking for a way to test the PLC. The purpose of this report has therefore been to develop models for the subprocess in a concentrator and link these models to the PLC. The subprocess was a comminution circuit in Aitik36.

I föreliggande undersökning är syftet att studera hur lärare i idrott och hälsa tillämpar det målrelaterade betygssystemet och diskutera hur denna praktik påverkats och påverkas av olika faktorer såsom läroplan, betygssystem och kunskapssyn. I studien riktas intresset både mot tillämpningen av betygsättningspraktiken under tiden för Lpo 94 med tillhörande kursplan för idrott och hälsa och hur den kan komma att påverkas under Lgr 11. I fokus för studien är betyg och bedömningsprinciper för betyget Godkänd på grundskolan, vilket motsvarar betygssteget E i nya Lgr 11. De specifika frågeställningarna rör därför såväl Lpo 94 som Lgr 11 och formuleras enligt följande:Hur kan man förstå att den samsyn som råder kring betyget Godkänd i idrott och hälsa på grundskolan har uppkommit, då denna samsyn inte baseras på kunskapsmål i kursplanen?Vad anser lärare i idrott och hälsa är viktigast med ämnet?Hur kan de nya styrdokumenten i idrott och hälsa komma att påverka undervisning och betygsättningspraktik i idrott och hälsaVilka uppfattningar finns om den nya betygsskalan hos lärare i idrott och hälsa? Undersökningens empiri omfattar sex semistrukturerade intervjuer med lärare i idrott och hälsa på grundskolan, som har tolkats utifrån ett hermeneutiskt angreppssätt.

Detta examensarbete har genomförts på begäran av byggnadstekniska byrån i Uppsala. Företaget behöver en ny beräkningsmall med vindlastberäkning för väggar och olika taktyper enligt Eurokod.I dagsläget använder företaget en beräkningsmall som är baserad på gamla normer enligt BKR. Dessa normer kan dock inte användas längre enligt nya bestämmelser inom branschen. Enligt de nya bestämmelserna bör dessa vindlastberäkningar genomföras med hänsyn till Eurokod i framtiden.För att kunna beräkna vindlasten enligt Eurokod och effektivisera beräkningsgången har man utvecklat en beräkningsmall baserad på Eurokod. Alla nödvändiga parameterar enligt standarder har använts i beräkningsmallen och användaren tillåts genomföra en snabb och enkel inmatning av projektmått för att på ett automatiserat sätt genomföra belastningsanalysen.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This paper deals with a partly new development in the Swedish law system, somewhere in the boundary between political science and jurisprudence. A new instrument -artbrott- has successively become more popular among lawyers and politicians. The new instrument -here translated to classified crimes- signifies that the perpetrator is sentenced to prison even though the seriousness of the crime committed is not in itself serious enough for such a consequence. The reason for this policy stance is to create a prevention against crime of that specific character among the public. The use of this instrument has grown considerably both concerning types of crimes as well as in application.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).

Denna uppsats är gjord på uppdrag av Tarbit Shipping som år 2011 konverterade sin tankbåt M/T Bit Viking från konventionell drift på tjockolja till LNG (Liquefied Natural Gas).Uppdraget som gavs var att upprätta en tränings manual till fartyget då det är ett krav från IMO (International Maritime Organization). Manualen skrevs i 3 st huvuddelar Kategori A, B och C. Kategori A är till för att manskap ombord ska få en kännedom om gasen och säkerhet runt den, Kategori B är skriven till däcksbefäl där det krävs en större kännedom om gasen och Kategori C är till för maskinbefäl. Manualen finns nu ombord på fartyget och på rederi kontoret för utbildning av nypåmönstrad personal och fortlöpande utbildning av ordinarie personal. Manualen är ett resultat på tolkning av IMO´s IGF kod (ANNEX11.

During thousands of years, reindeer have adapted to living under harsh conditions with large seasonal variations in climate and forage availability. This adaptation implies that body functions and nourishment needs are strongly bound to the season. In the summer the reindeer has to maximize food intake to build up fat and protein reserves for the winter. More than 200 different plant species are included in the reindeer diet, but since reindeer have an unique ability to use the nourishment in lichen, different lichen species make up a large portion of their winter diet in many areas. Fundamental for reindeer husbandry is access to natural grazing during most of the year.

In printed text, sound is a somewhat forgotten aspect. The recitation of text is vital in areas like poetry and oratory, but still has no distinct technique of being communicated. Emphasis of a word might be expressed through italics, but no canonic character set or system for vocal delivery of texts exists. With this essay we are creating a foundation for a development of such a character set or system. By studying existing visualisations of sound and comparing these with semiotic and perception-based theories we obtain useful insights for a prospective system for visualisations of vocal sounds.We conclude that the aspects of sound one wants to visualise must be carefully defined since the viewer cannot process infinite amounts of information.

The purpose of this thesis was to help the company Medius AB with optimization of selected parts in an existing system to minimize the execution time by implementing multithreading. The idea was to manipulate the code so that calculations could be executed at the same time. The main work in this thesis consisted of three optimizations. The first one was to reconstruct a big ?for-loop? so it would execute every loop's work in an own thread. The second optimization also was a reconstruct of a ?for-loop? so it could execute the work in different threads. The third and last optimization consisted of reconstructing a stored procedure on the database, so different parts of it each could be executed in an own thread to create data at the same time. To implement the optimizations Visual Basic .NET and its support for multithreading and connection-pools was used. The result of the optimizations meant that one of the modules could be executed more efficiently and it was 12 % faster. The other modules execution time was more efficient by 25 % faster. The meanings and requirements for this thesis are fulfilled by now letting the system make use of its resources in a better way..