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.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

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.

People with disabilities constitute a big group of Internet users. Due to great advances in adaptive technology for people with disabilities more and more disabled will have access to Internet. For that reason it is extremely important for a web developer to be aware of different disabilities that complicate or prevent using Internet, different adaptive technologies that facilitate using Internet and different methods, both in design and programming, that make Internet accessible for people with disabilities.In this report we have dealt with three problems:? Which types of disabilities that complicate or prevent using Internet?? Which types of adaptive technologies are available concerning using Internet?? How can a web developer or programmer increase the accessibility to Internet for people with disabilities?To investigate how disabled people use adaptive technologies and which difficulties they experience when using Internet we have interviewed people with various types of disabilities..

This thesis in social anthropology is based on a field study on the Internet exploring Tibetan identity. With a post-modern approach the thesis explores the possibility fora non-tibetan to create a Tibetan Internet identity and become a part of the Tibetan community that exist on the Internet..

Vårt syftet med C-uppsatsen är att ur en pedagogisk synvinkel få en inblick i pedagogers uppfattning om sin kompetens i hur man möter barn i sorg. För att ta reda på detta har vi intervjuat sex pedagoger i södra Sverige. Vi har använt oss av en kvalitativ metod med semistrukturerade intervjuer. Vi har bearbetat litteratur som belyser pedagogens handlande och skolans roll. Vi har även behandlat litteratur som tar upp vilka olika krisfaser man går igenom när man har drabbats av en traumatisk händelse.

The aim of this master thesis was to find out about librarians opinions of childrens libraries on the Internet, if it is a resource to reach children. Qualitative interviews were conducted with three librarians who had participated in the construction and development of childrens libraries on the Internet. IT and the Internet play an important role in childrens lives and children are using it to a greater extent. Libraries have begun to integrate IT and Internet into their services and are offering service on the Internet. The public library websites are usually for grown-ups and very few are directed to children.

This study examines the background and nature of the credit default index swaption (CDIS) and presentsrelevant methods for modelling credit risk. A CDIS is a credit derivative contract that gives the buyerright to enter into a credit default index swap (CDS index) contract at a given point in time. ACDS index, in turn, is a multi-name credit default swap (CDS). Within the eld of research, thisthesis identi es the CDIS pricing models presented by Jackson (2005), Rutkowski & Armstrong (2009)and Morini & Brigo (2011) as the most recognized and developed. These models are evaluated byreconstruction in a numerical software environment.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

Approximately 60 million cubic meters of round wood are transported every year with trucks in Sweden and stand for 15 % of all truck transportation in the country. The big amount that is transported results in many haulage companies works in different parts of the country with different conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company?s perspective, try to find ways to change the today applied transport pricing to more differentiated and compare them to historic payment of transportation.

Föreliggande undersökning innehåller en intervjustudie med sex lärare som handlar om Internet i SO-undervisningen. De intervjuade lärarna består av två kategorier lärare, dels är det lärare som använder Internet i sin SO-undervisning dels är detlärare som valt att inte använda Internet i sin SO-undervisning. Studien belyser vilka argument som ligger bakom varför eller varför inte lärare väljer att använda Internet i sin undervisning. Den beskriver vilka som är styrkorna respektive svagheterna med att använda Internet i SO-undervisningen. Den belyser även hur lärare använder Internet i SO-undervisningen.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

En ny typ av mobbning har börjat tillämpas på grund av uppkomsten av, och den allmänna tillgången till, Internet: nämligen elektroniks mobbning (Wendland refererad i Raskauskas & Stoltz, 2007). För att kunna bekämpa elektronisk mobbning är det viktigt att förstå varför Internet används vid mobbning. Syftet med detta examensarbete var att undersöka bakgrunden till varför ungdomar idag använder sig av Internet vid mobbning. De frågeställningar som ingick var: Vad finns det för orsaker till att Internet används för mobbning? Hur används Internet vid mobbning? Vilka former av mobbning förekommer via Internet? För att kunna besvara frågeställningarna genomfördes en enkätundersökning med 58 tredjeårselever vid Luleå Gymnasieby.

Syftet med denna uppsats är att med hjälp av exempel och illustrationer förklara och klargöra tillvägagångssättet för Amin och Kat?s version av Dybvig?s Pay-off Distribution Pricing Model samt Keating och Schadwick?s Omegafunktion. Vidare ämnas Pay-off Distribution Pricing Model, Omegafunktionen, Sharpekvoten, Jensen?s Alpha och Treynor-index beräknas på icke-normalfördelade distributioner i form av avkastningar på hedgefonder samt normalfördelade avkastnings-distributioner på aktiefonder. Resultaten från dessa beräkningar kommer att rankas och jämföras främst genom att söka observera likheter och olikheter.

Syftet är att undersöka hur en urvald grupp ungdommar ser på sitt eget sociala liv på internet.Materialet till arbetet består av 20 semistrukturerade intervjuer med ungdomar i åldrar 17 till 19.Teorin innefattar indentiet och globalisering.Resulatetet tyder på att internet fungerar som en förstärkning av respondenternas befintliga sociala nätverk. Respondenterna är starkt förankrade i deras lokala miljö. Den främst textbaserade interaktion respondenterna bedriver via internet är inget substitut för deras sociala interaktion i den fysiska verkligheten. Internet har erbjudit respondenterna ett träningsfält för deras identitetsutveckling. .