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.

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

This paper deals with the subject internal communication. We received this assignment from Region Värmland, an organization formed jointly by the 16 municipalities in the county of Värmland, to take responsibility for regional development, growth issues, culture and adult education in Värmland. The organization consists of a number of geographically dispersed units with specialized working areas. In this type of organization, there are high demands on internal communication as a tool to coordinate the organization?s different units and integrate their work, in order to reach the common goals.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

This thesis concerns the subject of social media in the internal communication, how it can function to improve the communication among the coworkers. Good Old has been the web agency of our case study, through them we have gained understanding of the phenomenon. Media and communication theories and interviews have given us the foundation of the thesis.Our conclusion shows that it is beneficial to use social media internally in the type of company that Good Old is. Furthermore, the result shows that it can improve the communication, increase organizational learning and unity among coworkers. Finally social media can make organizations more effective..

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.

Internal communication is an important factor in organisations today. For many system development teams it?s critical that the communication works well. Without communication, success would be impossible. This study aims to highlight the effect communication has on the members of agile project teams.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

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.

AbstractTitle: Effective internal communication ?A case study on communication between a manager and the employees in a sportsclub.Number of pages: 40, without enclosuresAuthor: Susan AnderssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Second term 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: I aim to do a case study of a work situation, where there is no natural or direct form of feedback between the manager and the employees, and compare the purpose of the information efforts with how it is perceived by the employees.Material/Method: Qualitative research method, including an assembling method in the form of interviews, and a processing method of those interviews.Main results: All the used channels combined together (except one channel) seem to have created the right condition so that the content of the information can be perceived and used as the way it was supposed to, even though there?s no direct feedback of the information. The manager gets feedback indirectly and can therefore adapt the messages, or the information efforts, to the receivers.Keywords: Organizational communication, Internal communication, Information, Feedback..

AbstractThe purpose of this essay was to examine children?s comprehension of the internal organs of the human body and to see how this understanding varies between ages. Thirteen children in the ages between three to five have been asked questions, through qualitative interviews, about their thoughts regarding the human body.The understanding varies depending on the children?s age. A five year old have a better knowledge than a three year old.

This report is written for a consultant networking company with the purpose to review the development ofthe company's remote connections from a user friendly and security perspective.This includes an investigation of the possibilities to consolidate existing authentication methods foraccessing customers. The problem lies in the amount of methods being used. Through case study wefound that smart cards, SMS-service, software and hardware tokens exist.The only method feasible from a security perspective is smart cards. Since the method is not commonlyused by the company's customers a standardization of it would be counterproductive.Also, the purpose of this report is to investigate how the ongoing internal development of the remoteconnection will affect the company's clients. Within this framework we have also verified a designsuggestion.We interpret, after the completion of the case study, that the internal development of the remoteconnection is marginally affected by legal perspectives.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Databases are an easy way of storing information kept together and accessible and can save time by finding the information easier. Cochleaimplant could be seen as a form of advanced hearing aid, this product consists of two parts, an external part that recieves sound and sends signals to the internal part through electromagnetism. The internal part is the implant itself and is surgically placed in to the cochlea. Örebro University hospital has just started working within the field of Cochleaimplants and are therefore in need of a database to store patient related information.The database problem was solved using Microsoft Access 2003 combined with the built-in support for Visual Basic, which is a sort of programming language. The result of the thesis work was a fully functioning database according to the given specification and is now being used at Örebro University hospital..