Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Theoretically, when an organization grows large it has to formalize its structure and exercise control by more regulations. The negative side effect might in turn be demotivated employees (machine bureaucracy). However, practice seems to contradict theory. Therefore, we decided to investigate how a large company, in this case Microsoft, succeeds in creating motivation despite some machine bureaucratic tendencies. The essential findings are that the employees feel motivated by the fact that they are allowed freedom with responsibility.

In 1994 a new Forestry Act was accepted in Sweden. One of its aims was to raise the consideration for preservation of biodiversity. Since this happened over 15 years ago there is now an interest in analyzing if the law has been effective in its purpose. In this study methods suitable for analysis are being investigated. The study contents a pilot study of methods for five parameters that can validate if the law has been followed.

Aim: To examine the reaction of extreme preterm infants with regarding to body temperature and transepidermal water loss during skin-to-skin care according to Kangaroo Mother Care (KMC) during the infant?s first week of life. Method: This was a descriptive quantitatively designed study, which was a pilot study within the framework of a larger project. Nine children, with a median gestational age of 24.91 weeks, were examined by measuring body temperature (axilla and skin temperature) as well as transepidermal water loss before, during and after KMC. Results: The study showed that skin temperature tended to rise during KMC, especially for those children who were nursed with KMC for more than 60 minutes.

This essay deals with how the development of society, the media society in particular, has an impact on the teaching of the subject of art. In the society of today, we are bombarded with more images than ever before. As an effect of this, the curriculum of 2011 emphasises the importance of the ability to orientate oneself in the modern society. Furthermore, it describes art not only as a practical subject, but also as a verbal and community-orientated subject. Because of sparse and dated research, the subject of art is in danger of marginalization as a school subject. The purpose of this study is to illustrate art teachers? conception of the aim of the subject of art.

The work with Agenda 21 resulted in a larger focus on local participation and deliberation. The Swedish implementation of Agenda 21 is a result of these local governments´ political agendas and policies.The purpose with this paper is to examine the relationship between the citizen and the local government. It focuses on three theories of citizenship and how the view of "the environmental aware citizen?; in the local government?s municipalities policies differ and from which theory of citizenship do they come from.The analysis is of a valuing and comparing nature. The municipalities´ web pages have been the main source to generate an understanding of their view on the normative environmental work.

Sweden is dependent on secure sea transport. Shorter disruption of imports of fuel and crude oil can be managed with an emergency stock, but a prolonged halt in imports creates problems. For industry, the vulnerability is greater. Fragmented production chains in combination with expenditure reductions in inventory causes a dependency on proper transport of intermediate goods in the manufacturing industry. A lengthy disruption thus involves disruption of production for both domestic consumption and for export goods containing imported parts.In order to secure shipping routes with a limited number of vessels, Mine Counter Measures (MCM) capacity is required, and according to the Armed Forces, developed with new sensors and autonomous vehicles.

The following is an examination of work and gender and how they interlocked in a Swedishbrewery between 1923 and 1939. Leaning on labor process theory and Marxist feminist theory,this paper examines what constituted women?s work in the brewery industry in this era, how women?s work changed with rationalization and economic recess, and how the all-femaleunion locale reacted to these changes. The events portrayed are related to earlier research ongender on the labor process, to the history of the Swedish labor movement in large, and to theevolution of the so-called ?Swedish model? with its relatively low level of conflicts on thelabor market.

The aim of the study was to compare productivity in first thinning of birch stands, when either energy- or pulpwood was harvested. The systems total profitability was also compared by including forwarding and chipping costs. A Gremo 950 HPVR harvester was used and the same driver was used under the entire study. During the pulpwood harvest a Logmax 4000b harvester head was used and a feller buncher head made by Silvatec was used during the energy wood harvest. Six study unit pairs were located in a birch dominated stand outside Ängelholm in Skåne.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

Time changes, so also in sport. The small venues become larger and more modernized. As stadiums grows, so also does sponsorship and its popularity, around them. Is it enough as a sponsor only to expose yourself these days, or does the new times require more creativity to stand out from all the media?This work is done for Stadium AB in Norrköping, and treats questions such as; what type of sposnorcummunication that is proper to use around the soccer stadium, and if it is possible for new ideas in the future when Stadium is hosting a game? To answer these questions theory has been read about sponsorship and data has been gathered through qualitative interviewswith soccer clubs and sponsorship consultants.The work result shows that there are some general rules that the company should follow tosucceess when hosting a game.

In Sweden, the most common way to castrate a bitch is by midline approach. In this study, flank and midline approaches are compared in order to evaluate incision by the flank as an alternative technique for ovariohysterectomy in the bitch. The study was performed on straydogs in the central part of Thailand under field conditions. 32 bitches were included in the study. The castration technique was by flank and midline approach, alternating with every other bitch.

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

The main objective of this study is to divide a number of colorectal cancer cases into subgroups based on their molecular features using cluster analysis. The data used is supplied by a research group at Pathology, the Department of Medical Biosciences, Umeå University, and consists, after some preparation, of 455 observations which is a larger data set than many similar studies. The molecular variables that the clustering is based on are CIMP (CpG Island Methylator Phenotype), MSI (Micro Satellite Instability), BRAF- and KRAS-mutations. These are categorical variables and consequently the clustering method used is PAM (Partitioning Around Medoids) which is particularly useful with data on diverse variable level. The final analysis results in four subgroups that are represented by different combinations of attributes on the aforementioned variables.

The aim of the study was to evaluate the social integration amongst newly arrived students in the two different school systems Sweden welcomes them into. The first school system takes in newly arrived students into preparation classes whilst the other integrates the students directly into ordinary classrooms. The examination is based on qualitative observations in the classroom, canteen, and playground, and interviews with teachers and a select few students from each school system.The result of the study showed that newly arrived students in ordinary classes are socially integrated more into the school than the newly arrived students that are welcomed into a preparation class. Newly arrived students are offered a larger chance of being integrated into the school environment if they are introduced directly into an ordinary class. In preparation classes, social integration is narrowed down to between the classmates.