The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Som en pilotstudie för Göteborgs miljöförvaltning har vi undersökt ett förenklat sätt att do-kumentera egenkontrollens kritiska styrpunkter enligt HACCP (?Hazard Analysis Critical Control Point?) -principerna för säkrare livsmedelshantering utifrån lagstiftningen som trädde i kraft 2006. Det sätt vi har studerat utgår ifrån Food Standard Agency, Englands motsvarig-het till Livsmedelsverket, sätt att dokumentera i handlingen ?Safe food better business?.I undersökningen lämnades blanketter ut till fyra offentliga måltidsverksamheter i två av Gö-teborgs stadsdelsnämnder. Dessa blanketter har sedan fyllts i av berörd personal under två veckor i samband med att de har använt sitt befintliga egenkontrollprogram för säkrare livs-medelshantering.

The essay's purpose is to find out why municipalities engaged in local labor market policies and the study focused on a smaller survey unit. In the paper an analysis is made of the Torsås municipality's labor market policy. The work also intends to structure the political organization and their cooperation with other players. The survey methods used were interviews and a case study. The essay results are based on two interviews.

This degree project is a realization of a strategy for collaboration between an industrial designer and employed workmen of a producing company. The collaboration aims to engage everyone involved in the co-authorship of a products design and manufacturing history. The realization has taken place in an open dialogue where the designer no longer owns the design process by himself. The project has been carried out in cooperation with the company Iris Hantverk. The company is owned by the Swedish body for visually impaired and has their main production facility in Stockholm.

With theories of creativity and aesthetic learning processes as a basis, this study explores the usage of the concept of creativity in the curriculum for the Swedish compulsory school (Lgr11) and in the various syllabi?s commentaries and the assessment guidelines for the subject of Sloyd produced by the Swedish National Agency for Education. The purpose of the study is, to examine to which extent an education and assessment that is directed towards the development of creativity among pupils in the subject of Sloyd, is underpinned and supported for in these texts, and furthermore how these wordings relate to the various other subjects? wordings about creativity. Creativity is a concept around which there is no proper consensus.

Denna studie handlar om individanpassning av informationsåtkomst och syftet med studien är att underlätta för utvecklare som ska ta fram nya, individanpassade lösningar för webben. Denna studie koncentreras till Skatteverkets webbplats. Studien försöker hitta svar på frågan om aktiv individanpassning gör att det blir lättare för användare att hitta vad de söker. En prototyp med en aktiv individanpassning har skapat och sedan jämförts med Skatteverkets webbplats. Detta har gjorts med hjälp av observationer och en tillämpning av tänka-högt-metoden.

This report is the written documentation of a project work carried out at the Division of Engineering Materials at Luleå University of Technology in cooperation with Seco Tools AB. The project deals with the analysis of residual stresses in Ti-Al-N thin film grown on WC/Co cutting inserts. The composition of Al varied from 0% up to 75%. Increasing the Al content in the Ti(1-x)Alx N compound improves the compressive residual stresses even after annealing of the material. The experiments have been performed in a high temperature x-ray diffractometer (HTXRD) where the interplanar atomic spacing was determined in-situ and subsequent converted into stresses.

The aim of this study has been to examine how people with the chronic disease diabetes are seek-ing information about their disease. The study also look at the sources, which are mainly used, and the information behavior of the participants in this study. Especially in diabetes health care the idea of empowerment is central, which means that the patients need a lot of information to get know-ledge and become empowered. The study also examine the public library as a resource of health information, and for that purpose an examination of the OPAC catalog in two public libraries has been done, using the word ?diabetes? to illustrate the literature and other medias related to di-abetes.

Man?s impact on the environment is something that increasingly becomes topical in today?s society. Because of this, several companies have started to take interest in the effects they?re responsible for, not least considering their image. Emissions of carbon dioxide generated from goods traffic are accountable for a large part of the total emissions of greenhouse gases in the world.

The purpose of the study is to see differences and development of two institutions for social care (work science) in two countries - the University of Lodz, Polen, and the University of Lund, Sweden.The central question is, if there is any convergence between these Institutions for Social care.The method has been to use both earlier research and to have two interviews. I did interviews with two professors working at two Universities, one with professor Ewa Marynowicz-Hetka at Lodz University and the other with professor Hans Swärd at the University of Lund. I started to study relevant literature and took part of secondary material in both countries.The main result of this study is that some convergence tendencies between those two trainings exist. All of them have connection with international cooperation. There are also same forces that stopped those tendencies; one of them is tradition on institutions..

This master thesis is about sustainable city planning and its debate. It is also concerned with networking, communication and web-based communication. Theories of sustainable development are discussed, along with the importance of communication for sustainable development. The report is directed towards landscape architects, architects, town planners, other designers and other interested readers.MotivationI believe that there is a need for an increased discussion concerning sustainability. Sustainable development is an important issue for city planners.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

The purpose of this essay has been to investigate if the national test results, in the subject of Swedish B at upper secondary school, are affecting a student?s final grade in varied degree among different teachers. The purpose has also been to investigate if the assessment of these tests is equivalent among different teachers. This particular investigation showed that there are big differences between how teachers grade, in relation to achieved results on the national test. According to the Swedish National Agency for Education, the teacher should take all performance information available into consideration for each particular student.

The purpose of this qualitative case study is to explain and discover how a Swedish commune works with their external crisis communication during a large crisis. The case study revolved around a simulation exercise with Mjölby commune that was and organized by the company VSL Systems AB. The study addresses the difficulties that arise within the crisis communication, and shows witch factors that are important to consider, when you are responsible for an entire community.Our result shows that the relationship with media could be utilized in a better way and both parties could benefit from cooperation. The commune could have used varied communication channels to create more effective crisis communication which had reached a bigger group of people. The information was not adapted to the different groups to the extent it could have been..

The purpose of this study is to investigate two Handelsbanken offices and how they work in similar ways when dealing with internal communication. The goal is to answer if and in what way the managers` and the employes perceive their internal communication at the two bank officies. By a comparation between the two decentralisized officies the aim is also to study what differences and/or similarities that exists in internal communications?Are managers and employees satisfied with the communication that flows in the organization? I find it interesting to investigate in wheather there exist a similarity in the internal communication between the managers and the employees since it is a decentralized organization.I have made five semi-structured interviews with two managers at two different Handelsbanken offices. Additionally two interviews with two employes at one of the offices and also one interview at the other Handelsbanken office.By the study I have found that all respondents have a positive impression according the internal communication.