Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

The  construction  industry  is  a  costly  business  such  in  respect  of  capital  for  most construction defects which then require rework, tear down and rebuild again. This study is  meaningful  awareness  of  tools  that  can  reduce  this  best  through  communication  and information sharing between the parties.  The  construction  industry  is  known  as  temporary  projects  organizations,  where  the construction  project  consists  of  several  actors  who  have  to  communicate  and  share information  between  them  to  avoid  mistakes  later  in  the  build  time.  These  actors  are bounded together thus for the duration of the project, then broken when the project has reached its end. The challenge here is for these actors to apply a tool that can help and simplify communications, information sharing, and perhaps the most important aspect is to  create  a  routine  for  the  association  and  the  shattering  of  these  actors.  To  implement such  behavior  using  a  tool  such  as  BIM  in  the  industry  whose  size  perhaps  is indescribable may be a very hard task.  BIM (Building Information Model) could be seen as the solution to this problem because it  acts  as  a  portal  where  the  actors  involved  must  sign  in  and  communicate,  share information, and eventually create a behavior, a routine for this association and division of  the  actors  following  the  end  of  the  project.  The  technology  could  help  the  involved from  the  beginning  of  the  project,  already  in  the  model  stage,  break  down  and  prevent any construction barriers when the building has been placed in the works.

A central question is what view of communication is dominating in a municipality in the southern part of Sweden. The study deals with communication theory from two different perspectives; the view of transmission and the view of creation of meaning. Falkheimer and Heide (2003) claim that the view of transmission is one-way communication where the receivers apprehend passivly. In the view of creation of meaning the goal is to develop and strengthen the common notion that exists in a group. Empirical studies were done, that consisted of qualitative interviews with politicians, directors of the municipality, and principals from three childcare and school areas, and also from one upper secondary school.

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

The aim of this Master thesis is to examine the institutionalization of Library- and Information Science in Sweden. I focus on the period 1978-1991, and pay special attention to the development of the discipline at the University College of Borås. My main method of investigation has been analysis of printed sources. After a brief description of the discipline and its history internationally, I describe how research and graduate education in Library- and Information Science developed in Sweden during the 20^th century. A major part of the thesis is an analysis of three reports from the chosen time period which are all, with slightly different prerequisites, trying to find a solution to the problem of how to establish Library- and Information Science as an academic discipline in Sweden.

Förtätning är ett planeringsideal som i dag framhålls som en viktig hållbarhetsstrategi och som har växt sig allt starkare både internationellt och nationellt. Städernas tillväxt bidrar till att de urbana grönområdenas förutsättningar förändras och i många fall påverkar förtätningen centrala grönområden och grönytor vars kvaliteter och värden riskerar att gå förlorade vid exploatering. Syftet i detta arbete har varit att undersöka grönstrukturens betydelse i den täta staden. Vidare har syftet varit att genom en fallstudie av Rambergsstaden i Göteborg undersöka grönstrukturens funktion, så som den uppfattas av olika aktörer och aktuell forskning, för att komma fram till vilka konsekvenser för grönstrukturen en förtätning av området kan leda till. En metodkombination av intervjuer/enkät, inventering/kartanalyser samt en litteraturstudie har använts för att besvara frågeställningarna och på så sätt belysa arbetets syfte. Slutsatserna som kan dras av detta arbete är att grönområden i staden har en viktig betydelse både utifrån ett ekologiskt, socialt och kulturellt perspektiv. Utifrån fallstudien går det att dra en slutsats om att det finns en skillnad i hur kunskaper om grönområdens betydelse förstås och hur det används i praktiken. Fallstudien av Rambergsstaden visar att det finns en medvetenhet, hos aktörer som är involverade i projektet, om grönområdens betydelse men att det finns svårigheter i att motivera dessa kunskaper i praktiken eftersom andra intressen i samhället väger tyngre och kan motiveras starkare..

The improvement programme Six Sigma has often been surrounded by an air of success since it was introduced in the 1980s. Yet there are cases in which introduction of the Six Sigma improvement programme show far from successful results, even complete implementation failures with no traces of the Six Sigma methodology or any improvements after completion of the introduction. These failures can cause severe damage to organizations through direct monetary loss caused by a negative result of the investment. Indirectly the failure can cause confusion in the organization and loss of employee motivation. The conclusions have been derived based on a qualitative case study at a Swedish telecommunications company.

In this thesis we will discuss the importance of human resource development in smaller companies and if it will change from when the Swedish economy was in an economic boom and later on came to be in a recession. We choose to use a more qualitative approach for this research in order to conduct a more in-depth study of five smaller sized companies located on Gotland, Sweden. In order to limit our research we had as an ambition to answer these following questions:? What obstacles are there when it comes to human resource development and knowledge transference within smaller sized companies?? What can simplify or enable human resource development and knowledge transference within smaller sized companies?? Does the teaching process change to a more tacit human resource development between co-workers when there is less room for conventional human resource development?The result of the research came to show that the biggest barrier, when it comes to competence development within smaller companies, is time. However, our research also showed that a majority of the companies has changed from a more external educational plan to a more internal educational plan which focuses on keeping the human resource development within the company.

Dokumentet är ett resultat av studier gjorda under kursen Kandidatarbete I Datavetenskap. Arbetet utforskade, genom fallstudie, två egenskaper av distribuerade informationssystem och relation mellan dessa: säkerhet och prestanda. Målet med fallstudien har varit att belysa nackdelen med användning av Secure Socker Layer (SSL) dvs. dess effekt på hastigheten och fördelen med SSL, dvs. SSL:s roll i informationssäkerhetsarbetet. Arbetet visar hur prestanda i ett tillämpad distribuerat informationssystem kan påverkas av en SSL tillämpning.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

VBG Produkter AB is a process-orientated company that develops, manufactures and markets trailer couplings with belonging coupling equipment, protection equipment against skidding and stands for wagon-bridge for heavy vehicles. The company feels that their set-up time in production for couplings is not at an acceptable level. Due to high demands of customer oriented production the intermediate stock level of included products within the assembly of couplings has gradually increased which has resulted in high inventory holding costs. VBG Produkter applies Kanban in their production, therefore it is important to produce exactly the necessary amount and avoid overproduction. The objective of this project is to suggest appropriate solutions so that VBG Produkter is able to reduce their set-up time in assembly of couplings, by identifying internal and external set-up time for the chosen process bushing cell.

Syfte: Syftet med denna uppsats är att undersöka och utreda hur tjänsteföretag inom charterbranschen arbetar för att stärka sitt varumärke, samt att utreda hur och vilka associationer som skapas kring varumärket.Metod: Försöka implementera en modell för att få en klarare bild över hur charter företag arbertar för att stärka sina varumärken, författarna använder sig olika litteratur käller samt emperiska studier.Resultat: Resultaten visar hur viktigt det för företag att hitta nya metoder för att stärka sitt varumärke, samt betydelsen för tjänsteföretag av att hitta sin egen plats i en konkurrenskraftig marknad.Avgränsning: Genom att begränsa vår undersökning valde vi att koncentrera oss på endast två charterföretag, detta för att skapa en bättre och djupare inblick på vår frågeställning. De två charterföretagen som vi har valt att undersöka och utgå ifrån är; Apollo och Ving. Anledningen till detta är att de är marknadsledande och har lyckats skapa ett starkt varumärke.Nyckelord: Varumärkeskapital, kärnvärde av tjänst, postionering, märkesidentitet, marknadskommunikation, intern märkeslojlitet, associationer..

Titel: Ett komplicerat förhållande - om relationen mellan lobbying och marknadsföringFörfattare: Pernilla Jansdotter & Emma JosefssonHandledare: Christine TidåsenNivå: Kandidatuppsats i Marknadsföring, 15 hp, VT 2011Nyckelord: Lobbying, PR, marknadsföring, tabu, marknadskommunikationProblemformulering: Hur använder företag lobbying ur ett PR- och marknadsförings-perspektiv och anses det vara en tabubelagd form av marknadskommunikation?Syfte: Syftet med uppsatsen är att undersöka och beskriva hur företag kan använda sig av lobbying ur ett PR- och marknadsföringsperspektiv samt hur allmänheten, företag och politiker ser på fenomenet.Metod: Uppsatsen är en kvalitativ studie med en abduktiv ansats. Sex semistrukturerade intervjuer med lobbyister och andra lobbyarbetare har genomförts. Ytterligare 20 mindre intervjuer med allmänheten samt en sekundärempirisk undersökning har utförts.Teoretisk referensram: Kapitlet inleds med en beskrivning av begreppet lobbying, hur kopplingen till PR och marknadsföring ser ut samt hur lobbyarbetet går till. Därefter beskrivs allmänhetens, politikers och företags inställning till lobbying.Empirisk studie: I empirin presenteras materialet från alla våra intervjuer samt vår sekundärempiriska undersökning.

As more and more book publishers are starting up in Sweden, despite of tough competition, this thesis aims to understand the necessary resources required by new publishing houses in order to create a long-term role on the national publishing market. This is a market characterized by a high level of cultural interests, where success is not always measured in economic profit. Four new publishing houses have been chosen, whose start-up phases and entry processes are described in order to determine what factors have been essential in creating a role. In addition, relevant actors such as other publishers, distributors, and retailers have been interviewed with the purpose of acquiring the complete picture of how the new publishers? can create a role within the industry.

Due to increasing international competition and new technology IT-consultants has been forced to oversee their business models lately. The main purpose of this study is to investigate the process and consequences of a shift in business model for a consultant by using a methodology based on action research. The empirical foundation consists of a field study with observations, notes, interviews and business related documents. The case describes a consultant?s process of shifting business model from profits based on man-hours to selling a standardized system.