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.

The aim of this study is to examine physical education teachers? and students? views on the thesis and its part in the physical teacher education program at The Swedish School of Sport and Health Sciences.Does the view on the thesis differ between techers/students and the program with its curriculum and other policy documents?What does students/teachers value in a thesis?Does teachers/students have a mutual habitus concerning the thesis in the form of essay writing and how is this expressed?The study is based on a qualitative survey in which the respondents mainly answered open-ended questions with written answers. These answers have been categorized and analyzed with the aims of the study and the previous research in mind. The views on the purpose of the thesis differ, both within the group teachers/students and to a certain degree in relation to policy documents. The value of the thesis differs within the group.

The employer is obligated to call for negotiation on his own initiative, before he makes decisions in questions, which constitute important changes of the employer?s business or of the worker?s working conditions and terms of employment. The obligation to negotiate is reserved to the organisations, which the employer has collective agreements with. But what does the concept of important changes mean? What areas are included in the concept of important changes, according to legal framework and case law? How extensive is in fact the employer?s obligation to negotiate? The purpose of this report has been to seek answers to the above-mentioned questions, through partly describing how the employer?s obligation to negotiate has developed, and partly describing how the codes of negotiations in the Employment (Co-Determination in the Workplace) Act of 1976 are raised and applied.

The graduation essay has been carried out in co-operation with Kalmar Industries in Lidhult, Sweden. The purpose of our essay was to develop a complete construction solution on a hoist that could lift a laying wheel, lift it up and then turn it 90 degrees. After that the wheel shall be placed in a special holder.The background of the essay is a record of reports of damage wheels when they been incorrect lifted with a forklift. The hoist shall be used together with the same forklifts that manage the wheels today. Together with our instructor at Kalmar Industries we developed a requirement specification and from that we got free hands.However this was not the main task from the beginning, then a simular hoist should be develop but used directly in the assembly workshop without using a forklift.We started to find principle solutions that later was evaluated against the requirement specification.

The purpose of this thesis is to examine the nature of framework agreements in public procurement in Sweden. The main question is whether a contracting authority is obligated to place orders under a framework agreement when purchasing a product or service that is covered in that agreement and to what extent a contractor is obligated to accept such orders. If the answer to that first question is that an obligation does exist the next question to arise is what kind of consequences to expect when either party fails to meet that obligation. Of great importance is whether a contracting authority that hasn?t used an existing framework agreement is liable to pay damages to the contractor who according to the agreement had a right to deliver.

In this degree project I have tried to analyse thoughts about what?s important in the future work among students that are leaving the Land and animal husbandry programme. I have also asked employer to understand to what degree they knew about the coming employees thoughts about the future. The method was a questionnaire which was sent to 14 schools of Land and animal husbandry. The questionnaire was answered by students in their last schoolterm. I got 167 answers from students. 11 employer also were asked about their ideas conserning the students thoughts about their coming work. The questions where about wages, working environement, responsibility and further education. The questions were multiple choise.

In recent years it has become more and more common with discussions concerning professionalization in professions such as archivists. Professionalization means that a profession strengthens, develops, innovates and monopolize their business. In order to strengthen the profession you can also use a variety of strategies and these strategies emphasises the process where a profession is being professionalized or is about to be professionalized. This development of an occupation could start within ABM-cooperation?s.

The aim of this report is to give a picture of how attitudes and behaviours of owners of environment cars look like and how they can be influenced. The alignment lies on environmental cars which run on biogas and ethanol which both are renewable fuels. The starting point is to sort out if it is environmental thinking that controls the choice and use of an environmental car. The feeling is that there are many other factors that can be more controlling, for example the price and the quality of the car. The result of the questionnaire survey which is the foundation of the report shows however that those who buy an environmental car do it mostly because of environmental reasons.

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

The purpose of this thesis is to study how some librarians working at a public library experience problems that can occur at the reference interview, slightly focusing on communication difficulties. Therefore I interviewed three librarians working at the reference desk on a daily basis. I chose to limit the study to public libraries and to the south of Sweden. My main question is: what difficulties can a librarian encounter during a reference interview and what can he/she do to treat these? In support of my main question I have three subordinated questions:What reasons can there be to a librarian not understanding a user?s information need?What methods are useful for a librarian to enhance the condition of the reference interview? What attitudes and qualities can be of use for the librarian at a difficult reference interview?For the collection of empirical data I chose to use semi-structured interviews.

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

The purpose of this thesis was to find out whether the main class C (religion) in the Swedish classification system Klassifikationssystem för svenska bibliotek is well adapted to classify materials published in or imported to Sweden, and handled by Swedish libraries today. The questions we put to ourselves were:1. How easy to understand, and how useful is the main class C religion today?2. What, in the main class C, is satisfactory?3. What, in the main class C, is inconsistent, anachronistic or incorrect?4. What, in the main class C, is in need of change or renewal?The method that was used was a number of interviews with librarians and cataloguers. We have interviewed eight librarians from six different libraries, of different types, but all with a relatively large collection of religious materials.Though all of our respondents have expressed a feeling that all the major religions deserve equal treatment in the classification system and a similar division of space, after some pondering on the subject, our respondents have agreed that a larger space for Christianity is warranted considering the composition of the current collections and publication. Our respondents have in some cases expressed that there is a lack of instructions as to how the subdivisions of the main class C (religion) is meant to be used.

This report, written by Ma?ns Ridze?n and Jonas Stenberg, presents the thesis carried out the spring of 2012. The authors met the first time in 2008, when they started their studies at Uppsala University. Since then they have completed various projects, both within and without the university. This study is based on a theory that was first conceived when Jonas Stenberg did his internship in the summer of 2010.

The aim of this thesis is to ascertain how primary school teachers would like to improve their mathematics teaching. The central questions for this research are:In what ways do teachers want to improve their mathematics teaching?How do the teachers justify their statements?What main features can be distinguished out of the teachers answers?Three interviews and seven surveys have been used to collect information from a total of nine teachers, at one primary school. Teaching pupils from preschool to sixth grade. The results have been analysed, interpreted and discussed using a drama pedagogical perspective, inspired by a holistic approach to learning.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.