According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Is the Swedish author Stig Dagerman an existentialist? This work takes a close look at Dagerman?s novel Island of the Doomed to see if it is possible to consider it an expression of existentialist thinking and to see if it interacts with any specific existentialist tradition. Dagerman?s novel was compared with select works of five existentialist thinkers ? Søren Kierkegaard, Martin Heidegger, Jean-Paul Sartre, Albert Camus and Karl Jaspers, all read in the light of the four categories of existentialistic thinking identified by the Swedish scholar Lennart Koskinen. All the four categories appeared to be central themes within the novel and a few subcategories were identified.

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

Alkoholberoende och missbruk är ett omfattande problem i såväl Sverige som i övriga delar av världen. Med tanke på de fysiska, psykiska och sociala konsekvenser som missbruket leder till för både missbrukaren, och människor i hans eller hennes omgivning, finns det all anledning att undersöka möjligheter för att åtgärda detta. Syftet med detta examensarbete är att kartlägga olika behandlingsmetoder och att med psykologiska teorier om mänskligt beteende som utgångspunkt komma fram till den behandling en alkoholberoende individ behöver. Resultaten visar på att såväl personlighetsfaktorer som det sociala sammanhang individen befinner sig i har betydelse för om han eller hon missbrukar alkohol eller inte. Den sociala miljön bidrar till stor del till en alkoholberoende individs identitet och beteende.

Background: Female representation on boards is an ongoing debate. The European Parliament voted in November 2013 in favour of a proposal that it should be at least 40 percent women on company boards by 2020. Jens Spendrup, president of the Confederation of Swedish Enterprise, was interviewed on Swedish Radio in February 2014 and stated that there are not enough qualified women to recruit to the company boards. The listed companies in Sweden only have 22 percent of women in their company boards and given Jens Spendrup?s statement should they have difficulty reaching up to 40 percent by 2020.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

During the last years, the pharmacy market undergone major changes. Re-regulation that has been done in 2009 meant that monopoly was unlocked for competition. In a market where firms offer equivalent products, increases the importance of delivery service as competitive tool to differentiate themselves among the crowd. This also applies to pharmacy market where the supplies of goods in large way consist of equivalent products regardless of the company.This case study observes the importance of delivery service in terms of competitive tool on pharmacy market by focusing on a company?s improvement in delivery service.

According to statistics, requirements management is identified as a major source of error to failed IT-projects. Moreover communication is identified as a factor affecting the require-ments management and can lead to deficiencies in the requirements. The requirements analyst is responsible for managing the requirements from the different stakeholders, act as a com-munication accommodator and to translate abstract requirements expressed by users to more specific requirements that developers can implement. The purpose of this thesis is to study the role of the requirements analyst to investigate the problems that may arise in working with requirements management.  To achieve the purpose we have performed a requirements management process in which we ourselves took the role as the requirements analysts. The requirements management process consisted of three phases: gather requirements, document requirements and validate require-ments.

Background: Within palliative care setting persons with terminal illness is cared for. The aim of the care is to enhance the quality of life for the patient through a holistic approach. The disease can lead to major suffering and require the person to handle the situation. If the person´s ability and capacity to do so is insufficient the identity may be perceived as threatened and quality of life diminished. Self-care can help a person to cope with loss of identity, enhance independence and improve quality of life.Aim: The aim of this study is to explore self-care strategies of patients within palliative care setting.

The study aims to give a description of the conditions in which matters is prepared withinSwedish Government`s offices, to describe the adaptive capacity in the agency`s internalprocesses by investigating the experiences of some civil servants restricted to the Ministry ofEnterprise and the Ministry of Environment in their work with the EU Maritime Policy GreenPaper. The results have been analyzed against the basis of eight identified criteria of buildingadaptive capacity in socially dominated systems. The criteria are comprised of both individualand organizational abilities. Only two of them were fully met; the criteria about diversity inexperiences and knowledge and the criteria about information and how the information hasbeen applied. However, the process has traces of all the identified criteria.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

Infringement of intellectual property rights often causes significant economic damage. The problem with illegal activity concerning counterfeiting is constantly increasing. The development has lead to constitute an extensive international activity which is harmful for intellectual propery owners, consumers and the society in general. Competing products tend to be increasingly similar to each other, with rather similar marketing-, sales-, and pricingstrategies. As a result, the trademark strongly affects consumers? selection-process during purchase.