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.

The aim of this thesis is to describe the customer?s attitudes toward the contracting for availability, i.e., which factors are from the customer?s perspective necessary for the fulfilment of a supplier-customer agreement? Furthermore, the objective is to describe and analyse a supplier-customer relation in the Defence Industrial sphere.The present study has been carried out as a case study using an abductive approach. The thesis is based on a practical problem, i.e. which factors will be important to the customer when a contractor in the Defence Industry wants to increase its commitment of service, and how will their relationship change? The thesis is above all focused on generating knowledge that can Lead to rapid and concrete measures and that can be used in the analysis of an increased industrial commitment but also as a case study of a problem of a more general nature in the Defence Industry.

Duchenne Muscular Dystrophy (DMD) is a hereditary X-linked fatal disease that affects 1 in 3500 male births. It is the most common kind of muscular dystrophy in children and Leads to death in the late teens or early 20s for many patients. The mdx mouse is a model of DMD that can be used to investigate experimental therapies. Overexpression of a glycosyltransferase, CT GalNAc, in mdx mice has been demonstrated to prevent the development of muscular dystrophy. Overexpression of another glycosyltransferase, LARGE, is currently being investigated as a treatment for another group of muscular dystrophies, the dystroglycanopathies. In this study, we overexpressed LARGE in mdx mice in order to investigate its effect on the development of muscular dystrophy.

This report will focus on the folkhigh-school in its general form and the role of the libraries on these types of schools in particular. A library on folkhighschools have a tendency to be forgotten and ends up being somewhere in the middle of the libraryworld and the general educational organisations. The purpose of this essay is to examine and provide general views on the different roles that a library on a folkhighschool can have, as well as looking into the unique aspects of the type of school that a folkhighschool is in terms of influencing the libraries placed there. The methodology used in this study is qualitative. Interviews have been held on three different folkhighschools in south of Sweden.

The global market is becoming increasingly integrated and to keep up with growing competition and to achieve even greater success, companies expand to foreign markets. Previous studies have shown that the concept of psychic distance has an important impact on international performance regarding small and medium-sized enterprises (SME). The aim of our study is to provide the reader with a deeper understanding of how psychic distance influences export performance regarding Swedish SMEs. Through a single case study of a Swedish SME, we chose to research three different markets in three different continents. Our findings show that psychic distance influences export performance through export marketing strategy and active learning.

Complex Vertebral Malformation (CVM) is an autosomal recessive inherited defect in the Holstein breed. The defect has Lead to structurally malformed calves and losses of pregnancies. To determine the effect of CVM on fertility in the Swedish Holstein Breed 375 Holstein bulls used in breeding by Svensk Avel and Skånesemin were assigned to this study. 228 bulls matched the criteria of birth year, 1995-1999, > 75 inseminations and a known CVM-status. Of the total 228 bulls 53 of them were CVM-carriers and 175 were non-carriers. The SAS-programme was used to determine the effects of CVM-status, the bull?s father and birth year on Non-return rates (NRR) for 28, 56 and 168 days.

Our society is based on a heterosexual norm. This may Lead to the fact that LGBT-persons have a poorer health status than the heterosexual population. The nurse education lacks information and courses that highlights sexual identity. This is defective since healthcare staff needs knowledge on the subject to be able to treat patients in a professional and respectful manner. The purpose of this study was to illustrate how heteronormativity influences the treatment of patients within a healthcare context.

Today the ability to swim is taken for granted by most people. Most of Sweden?s adult population can swim which is reflected in the reduced number of accidental drownings. About 1900 AD when Sweden?s population was about five million the average drownings per year was 1100.

The thesis describes the following main question: Will the administrative labour during football tournaments be made easier with the help from a mobile web service or will it convey to unnecessary extra work? To be able to give a good and qualified answer to this question, the thesis will in the beginning describe how the technique for such a system might look like and also describe the existing administrative moments during a football tournament, this is too give the reader a deeper understanding for further reading. The thesis then goes on to describe a concrete system which is tested on three football tournaments. On the basis of the tests, interviews and through analysis of these the thesis will be able to answer our questions. The result which we present in the thesis have unfolded through testing of the system on three chosen football tournaments. The differences in way of labour pre and post the system have been analyzed and through interviews the value of these changes have been assessed. The results achieved in the thesis are as follows, the presented mobile web service does not only decrease the total work effort made by the tournament officials it also speeds up their work.

Background: The development of the Swedish demography is one of the most important social and economic changes ever in Swedish history. Society as well as business is facing an age chock since almost every other company owner is over 50 years old. The complexity of managing a successful succession is pointed out as a major threat to the Swedish economy by the organization Svenskt Näringsliv.Purpose: The purpose with this master thesis is to identify and analyze critical success factors for a successful succession from a going concern perspective.Research method: By using the strong aspects from the quantitative as well as the qualitative method, high level of order and systematic could be reached, without loosing too much details and depth in this particular research. The empirical data was gathered by a digital survey sent to 3000 companies. The quantitative research was complemented by 6 qualitative interviews to increase depth and reliability.Results: The study shows that there is a great incongruence between the expected problems associated to the succession and the actual outcome.

This paper examines how pupils with a non-Swedish background, in a secondary school in Stockholm?s suburban, Sweden, interpret and absorb the contents of school-room classes. It also examines whether the interpretations are influenced by a power-relation between teacher and pupils. The pupil?s interpretations, including their values and perceptions as regards to the content, are central to our study.Firstly, classes on world conflicts and corporal punishment for children were observed and these observations were the foundation to this study.

This thesis describes a further development of an existing prototype named Automatic pin bone remover. The further development was requested from the Swedish consulting firm ATM AB. The request of automatic pin bone removers is high and has the potential to be a worldwide Leading product.The goal with the thesis work is to further develop an existing prototype. In order to achieve the goal a pre-study of the prototype had to be made in order to define a customer demand specification. The thesis work is then continued by a function analysis which differs from a conservative one.

The ambition to involve younger people in future planning processes in order to get full participation of all groups in the society requires a deep and well-planned dialogue. Although, participation not always means inclusion. The purpose of this study was to analyze how the younger generation in the society is included in the future work. This is based on a case study of the developmental work in the municipality of Skellefteå.Questions that were answered were how the municipality has made the participation possible? To what extent has the younger generation been involved? How did this group experience their participation? The methodology consisted of mixed methods that include observations, surveys to the session Leaders and to the participants in the dialogue and three interviews with two participants and one municipal civil servant.The result showed that the open information didn´t reach the younger generation to the open dialogues although the dialogue design gave good conditions for participation.

The e-commerce in Sweden has increased each year for the past several years, but still just over half of all the consumers feels worry about payment security. This could be the reason why over half of the consumers just shopped about one time on the Internet during the whole year of 2009. Another reason could be that the many consumers have a lack of trust to the different payment methods that are available during payment on the Internet, because they might don't possess enough knowledge regarding the payment methods and their security. If the consumers were to gain more knowledge about the payment methods and their security, it may Lead to that the they would feel more comfortable when shopping online, and do it more frequently. It is this that will be investigated in this paper.The purpose of the paper  is to research if consumers believed knowledge concerning the different payment methods available on the web and their security influence the consumers trust in the payment methods.

The background to the study is that within the next ten years about 50 new multi-purposeindoor arenas will be built. These are used for various events such as sports, concerts, etc. In order to achieve a high level of security in the case of danger alarm signals and alarmmessages must be heard well by the visitors. ÅF-Ingemansson wanted to show builders the importance of good speech perception and that it is not observed in arenas today. They conducted technical tests on two large multi purpose indoor arenas to develop parameters that affect speech perception in the arena.To get a subjective view of how these arenas are experienced a survey was created.