Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

The development of our time, is due to great progresses in technology and an enormous ex-plosion of knowledge, has lead to an increased effort of our attention as a result of a boundless torrent of information . Higher productivity and efficiency in our workplaces and homes crea-tes fewer opportunities for rest, leading to a community where stress has become a national disease. Recreation is an important part of our lives in order to be able to deal with stress and is now considered to be an essential resource when it comes to sustainable development. Green spaces are therefore today viewed to play a considerable roll for the national health. Nature has proven to have positive influence on man which leads to a decrease in blood pressure, an increase in power of concentration and lowered production of stress hormones.

Rapid economic development and urbanization has led to an improved standard of living for the Chinese people. Meanwhile, a series of environmental problems have also appeared and smog, in particular, has caused the Chinese people to realize how serious the situation is. Smog has seriously affected normal economic activities and people's everyday lives, resulting in financial losses, increased mortality and disease. How to handle the smog becomes particularly important. The purpose of this study is to describe and discuss the underlying causes of two sources of pollution, particulate matter and sulfur dioxide, as well as what drives individuals' and firms' environmentally destructive behavior.

In 2011, a crime prevention initiative was undertaken by the Swedish police department in Scania. Two years later, the Swedish media reported on this initiative, claiming that it had been intended as an ethnic registration of Romani people. This revelation resulted in a great deal of controversy and sparked a national debate on the issue of ethnicity and public registration in Sweden. The police in Scania had difficulties explaining the purpose of such a registration effort, and could not provide evidence that it had been legitimate and legal. This paper will attempt to explain the motivation behind the original police initiative with a theoretical analysis based on assessments from public authorities.

The findings in this case study are mainly based on material collected during a field trip with a fellow student to Laos in February-March 2005, which was sponsored by Sida through a Minor Field Study scholarship. The original interest was to study a political aid project (Governance and Administrative Reform Project Luang Prabang, GPAR LP) in a country like Laos with very complex preconditions such as one-party polity. In Laos my interest in evaluation of political aid grew mainly because I found out that the two donors in the project, Sida and the UNDP, had reached different conclusions in their respective evaluations of the project.The main interest in this thesis has been to study how donors have evaluated a political aid project. The study shows that Sida and UNDP used, what in the literature usually is referred to as, Conventional evaluation as methodology when they conducted their evaluations of GPAR LP. The study also shows that the main reason for the different points of view that are expressed in the evaluations depend on a lack of dialogue and consensus, regarding for the project crucial concepts, rather than choice of evaluation methodology.

Digitizing objects and environments from real world has become an important part of creating realistic computer graphics. Through the use of structured lighting and laser time-of-flight measurements the capturing of geometric models is now a common process. The result are visualizations where viewers gain new possibilities for both visual and intellectual experiences. This thesis presents the reconstruction of the Parthenon temple and its environment in Athens, Greece by using a 3D laser-scanning technique. In order to reconstruct a realistic model using 3D scanning techniques there are various phases in which the acquired datasets have to be processed.

The effects from a planned wind farm on the grid utility Gävle Energis electrical grid have been studied. The wind farm is planned to be built in the forest 15 km north of Gävle and will have 23 turbines with rated power from 2 to 2.5 MW, resulting in a total installed power between 46 MW and 57.5 MW. The grid connection will be made at 70 kV. The aim of the analysis was to determine what effects the wind farm would have on the power grid in the form of electrical disturbances (flicker etc.), need for new investment and raised operational cost. To allow the connection of the wind farm technical solutions (new lines, power stations and grid reinforcements) have been constructed.

User friendly and usable are two words that are often mentioned in the context of marketing new products. By doing so it adds an extra sense of quality to the product. The meaning of these words is therefore something that every product wants. But what is it that makes a product usable and user friendly? What methodology exists formaking sure that a product is usable? Does it exist applicable processes to ensure user centered development? These questions together with a practical example are parts of what will be addressed in this report.The thesis was carried out for C2 Management, a company that works with supporting other companies in their work with quality and constant improvements.

Background: Many elderly are feeling lonely and insecure in their homes; it?s difficult for them to cope with their life situation after discharge from hospital. There is therefore a need to get a deeper understanding of their situation and the need for action, thus possibly preventing a new hospital admission. Recent research shows that a better coordination is necessary when elderly are discharged from hospital and that the quality of the discharge is essential for how they cope at home afterwards.Purpose: To get a deeper knowledge of older people´s experiences associated with frequent readmissions to hospital.Method: A qualitative research approach was used trough interviews with open questions. Ten persons with an age of 75 years and older who had a readmission to hospital within one month was interviewed.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

A method for measuring the total impulse from a multi hole diesel injector, introduced inprevious thesis work, ?Development of a method and a device for measuring the momentumrate of fuel sprays?, by Mikael Lindström, has been further developed and tested. The conceptis to simultaneously deflect all sprays from a multi hole diesel injector by using a bell shapeddeflector. The fuel sprays are deflected straight down from their initial umbrella angle, andthe resulting deflection force is measured in a thin strained section of the load cell. The strainis given by three strain gauges, with quarter-bridge circuitry for each gauge.

Employer branding in public sectorA descriptive case study on Örebro kommuns work with employer brandingProblem: Previous literature on employer branding is normative and highlights what the work with employer branding should contain in order to succeed. Previous literature lack descriptions of how the actual work is carried out in organizations. Previous literature also takes basis in the private sector and there is a lack of studies conducted in the public sector.Purpose: The purpose of this study is to describe how an organization in a public sector works with employer branding and it also aims to increase the understanding of employer branding.Method: The study is a descriptive case study based on a qualitative approach with semi- structured interviews with two employees at Örebro kommun. Throughout the study previous literature on employer branding is used.Results: We have noticed different activities in the organizations work with employees, leadership and communication that contribute to employer branding. The organization has a well-developed approach for the existing employees that contribute to the employee's personal development.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Ovarian stimulation in assisted reproduction often leads to the production of a high number of oocytes. After fertilization of these oocytes, the resulting embryos can be cryopreserved for later use. Vitrification is a recently introduced method for cryostoring embryos, showing high survival rates for both cleavage stage embryos and blastocysts. Characteristic of vitrification are high concentrations of cryoprotectants and ultra fast freezing which makes the material glassily. A major concern with vitrification has been the direct contact of the cryo-solutions with liquid nitrogen.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.