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.

Background: Obesity surgery is the only technique that has proved to have a long-lasting effect on weight loss. Operation is not a solution but rather a lifelong involvement for the person. To loose a lot of weight means a big adjustment for both body and mind and the operated person may need support, advice, information and encouragement. Aim: The aim was to describe how a person, operated for obesity, can be supported in order to reach improved health pre- and postoperative. Method: A systematic literature study was made which resulted in 18 scientific articles that have been reviewed.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

IRB 340, Flexpicker is an industrial robot used for sorting, packaging and the handling of details up to two kg. The Flexpicker is a delta robot, meaning that it with three arms controls a triangular plate, swivel, in a work area shaped like a cylinder. Joints using plain bearings connect the arms.The plain bearing in use today consists of a plastic ring which slides against a hard anodized joint ball. Despite the fact that the plastic contain friction-lowering additives, the bearing needs to be lubricated to prevent noise. Because the robot is used in food and drug handling environments, where the demands on hygiene are set very high, the robot is often washed.

Datum: 15/1/2015Niva?: Kandidatuppsats 15 hp, Fo?retagsekonomi C, HT 14 Fo?rfattare: David Norman, Johan Rappling Handledare: Jukka Hohenthal Titel: Ett ?glokalt? va?xelspel fo?r ett multinationellt fo?retag - En studie om branding- arbetet fo?r Post-it pa? den nordiska marknadenSyfte: Syftet med denna studie a?r att visa hur branding-arbetet ser ut fo?r ett globalt varuma?rke, a?gt av ett multinationellt fo?retag, pa? den nordiska marknaden samt till vilken grad marknadschefer fo?r ett varuma?rke av denna typ a?r fria att lokalanpassa brandingen. Fo?rhoppningen a?r att denna fallstudie ska fungera som ett komplement till ra?dande studier inom glokalisering.Teori: Uppsatsens teoretiska referensram besta?r av erka?nda koncept inom marknadsfo?ringsomra?det sa?som global branding, glokalisering och produktlivscykeln men a?ven Hofstedes kulturella dimensioner. Metod: En kvalitativ fallstudie fo?r det multinationella fo?retaget 3Ms varuma?rke Post- it har utfo?rts.

Cameraria ohridella, the chest-nut leaf miner, is a new pest in Sweden. These moths make leaf mines on chest-nut trees, preferably on Aesculus hippocastanum, which results in brown blotches on the foliage and early loss of leaves. Since the first observation in Macedonia in 1985 it has spread rapidly through Europe. The moth arrived in Sweden in 2003 when it was observed in Malmö and surrounding areas. In this paper a literature study describes the morphology and life cycle of the chest-nut leaf miner. Further more a test with pheromone traps examining the number of generations in Sweden is shown.

Title: Besparingar inom Barn- och utbildningsnämnden.Seminar date: 29th of May 2009Course: Degree thesis in Business Administration, bachelor thesisAuthors: Amela Smajlovic and Sten SundfeltAdvisor: Leif HolmbergPurpose: Our purpose is to explain the cost-saving process that many municipality organisations face because of the global financial crisis.Limitations: We have limited our study to the municipality of Landskrona and Kristianstad.Method: Our study has a qualitative approach. By using open interviews we have been able to get an open dialog with our respondents.Theory: We have compared with different theories, such as Rombach?s budget-theory and Wildavsky?s role theory.Empirics: The material is based on interviews and conversations with key figures in different levels of the organisations in Landskrona and Kristianstad.Conclusions: The success of a cost-saving process depends on the engagement, awareness and how inclined to changes the persons in the organisations are. Has everybody the willingness to take responsibility fore the organisation and the changes that the surrounding world claims?.

AbstractBackground: When an acute illness or trauma occurs, life becomes disorganised and shattered for the critically ill person and his/her family members. The family members are confronted with thoughts about life and death which can cause stress and anxiety. How the family members cope with the crisis is individual and depending on personality and earlier experiences. Aim: The purpose of this literary review was to illustrate the family members´ experiences when dealing with a critically ill family member. Method: A literary review was made based on fifteen qualitative and quantitative scientific articles and a literary book.

ABSTRACTThe aim of this quantitative study was to investigate if stress, self-efficacy and life satisfaction varied with gender and age. The sample was selectively chosen in the municipality, country council, private sector and in the trade business. 237 participants were included in the study, of which 94 were men and 143 were women. Age was split in two categories: younger adults (18-40 years) and older adults (41-65 years). The results showed that there were correlations between the dependent variables: stress, self-efficacy and life satisfaction.

Vardagslivets belastning har en stark påverkan på människors välbefinnande, men utbudet av reliabla och valida mätinstrument är inte tillräckligt stort. Syftet med föreliggande studie är att göra en systematisk utvärdering av Life Content Questionnaire (LCQ), en enkät baserad på Krav-Kontroll-Stöd-modellen avsedd att mäta generell belastning i vardagen. Undersökningsdeltagarna var 272 föräldrar; kvinnor och män boende i Stockholms kommun med minst ett barn 0-16 år. LCQs psykometriska egenskaper mättes både genom en kvantitativ och med en kvalitativ studie. Inledningsvis genomfördes reliabilitetsberäkningar och en jämförande statistisk analys mot andra stress- och utbrändhetsmått.

Today there are no analgesic drugs approved to be used in goats. Drugs approved for use in other species are consequently being used without knowing the pharmacokinetics of these drugs in goats. The purpose of this study was to investigate the pharmacokinetics of the opioid butorphanol when given subcutaneously in goats. Subcutaneous administration might extend the half-life compared to intravenous or intramuscular administration. Eight clinically healthy, non-pregnant 6 months old female goats were used.

Long transport of products is an environmental issue discussed to an increasing extent. The consumers are increasingly aware of how far our comestibles really have been transported. The increasing levels of environmental emissions are something that concerns people. The question is nevertheless delicate and many choose to ignore it. This is no longer an option.

AbstractFor this exam paper, I have chosen to delve into the life of Lucius Licinius Lucullus, the famous Roman general and statesman of the 1st century BC. Widely regarded as a glutton and degenerate, I will try to examine if these claims are true or completely exaggerated. My research will be based on the works of Plutarch, the great Greek scholar and biographer, who's our main source of knowledge regarding the life of Lucullus. Furthermore, I will examine two of Lucullus's main interests ? his love for villa gardens and culinary delights ? to see in what way they have contributed to the common picture of him as a sybarite.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Work-life balance är ett ämne som det har forskats mycket om de senaste åren. Denna undersökning har applicerat de befintliga teorier som finns inom work-life balance och relaterat dessa till yrkesgruppen sjuk- och undersköterskor. Denna yrkesgrupp är intressant då det för närvarande råder brist på sjuk- och undersköterskor på dagens svenska arbetsmarknad. På grund av denna brist ställs denna yrkesgrupp på höga krav både vad gäller flexibilitet och tillgänglighet. Denna undersökning har redogjort för de samlade teorier som finns inom work-life balance, flexibilitet och tillgänglighet.