According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Care and solicitude about Swedish documentary heritage has varied substantially throughout the years. The main purpose of this essay has been to investigate what efforts have been made to preserve rare book collections at public libraries. These cultural policies have been studied from both a national as well as local perspective. What we have tried to explore can be condensed into three questions: What national initiatives have been taken in the past century to preserve the municipal documentary heritage?What initiatives have been taken in the past century to preserve thedocumentary heritage of what is presently the municipality of Jönköping? What value do rare book collections at public libraries represent? The results indicate few national efforts were initially made to preserve rare book collections in the timeframe we studied.

This essay deals with the question of lines of development within the politics in the rural municipality of Nyed 1950-1962. The aim is to explore how local politics and policies were handled from two perspectives. Firstly the issue of conflict and consensus or majority rule and consensus. Here Arend Lijphard's theory of majority and consensus provides a theoretical base for the essay. Secondly the aim is to explore the actions of the local politicians with regards to leisure time policies to find out whether or not they ideologically belonged to the concept of ?folkhemmets kommun? by Ulla Ekström von Essen.The source material for this essay has been the minutes from the two major bodies of local politics in Nyed, kommunalfullmäktige and kommunalnämnden.

This bachelor thesis is based on interviews with staff from three Egyptian NGOs in Cairo during the spring of 2013. The study examines how three Egyptian NGOs discuss the woman?s situation within the Islamic legal discourse in the contemporary Egypt. The empiric material was analysed through a theoretical framework of gender in Islam, and a discussion of the concept of human rights laws in a local context.The respondents emphasize the societies gender stereotypes as obstacles in the discussion regarding women?s rights.

This is a master thesis on how to develop the central area of Norra Fäladen, a suburban housing area in the town of Lund, Sweden. The area is discussed on the basis of literature studies, analysis, and place descriptions, which leads on to a proposal. The starting point for the proposal is to create a more lively local centre and to make the area pleasanter for the visitor. A large part of the thesis is devoted to giving a background about local centres and to describe and analyse the area. Fäladstorget has an important role as a central place for supply and services and as a local meeting place for the inhabitants of Norra Fäladen.

The aim of this study was to analyze how discourses about domestic violence emerges in policy and practice, and to investigate how those discourses may change from a structural, political level to a local, practical level. The research questions focused how the problem of domestic violence is formulated at national and local level, scrutinizing the different discourses framing and reproducing the causes and solutions of the problem, and also to deduce how different context affects formulations. The empirical material consists of policy plans and interviews with social workers. The findings indicates that the issue of domestic violence is articulated differently on different levels. In action plans on the national level, the domestic violence is formulated within a structural discourse, being a problem on a (gender-) political level, whereas professional social workers recognizes domestic violence as a personal problem within an individual oriented discourse.

The present study discusses the political integration of immigrants in local government in the muncipality of Växjö from 1971 to 1991 in the form of representation. The main data source consists of lists of people holding local commissions of trust in the various boards and committés appointed by the municipality council, as well as in the council itself. These data are then compared to population statistics from Statistics Sweden. Main findings of the study are that immigrants are insufficiently represented in relation to their proportion of the population. It is suggested that this is a result of structural discrimination and possibly insufficient socialisation..

The demand from Swedish companies of new potential markets to enter is increasing. One of these companies is Väderstad-verken which has the vision to grow approximately 15 percentages every year. To make this possible they must find new emerging markets to enter to be able to grow. Together with Väderstad-verken we have chosen India as a case study. Mainly because of its big agricultural sector that hasn?t yet been developed to modern standard.

There are records of lowering of the water level in a lot of the Swedish lakes from the middleof the 1700th century. The aim was gaining more areable land to meet the needs of more foodto support the expanding population. In areas with top soil which contents of clay or loam asin the southwest of Scania in southern Sweden this was proven to be a successful wayexpanding the total outcome of the harvest.The studied area in the northeast of Scania, though, consists of morain with a lot of mires -much less nutritious conditions. When the water level is lowered the atmosphere gets accessto the peat. The dissolving of the organic matter that has been suppressed by the lack ofoxygene below water level continues.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

The development of solar photovoltaic (PV) is increasing,with declining module prices and with a strongenvironmental profile. Policies are developed around theworld to achieve the targets set for renewable energy.In Helsingborg, the local power company Öresundskraft isworking with solar PV to achieve the goals of the city.With their vision: - Energy for a Better World and Powerfor the Region, their work with developing the local solarPV market is continuing and the next step is to create asolar PV policy. Today their offer is 1 SEK/kWh for theexcess electricity delivered to the grid.It turns out that compensating the customer is a vitalpolicy and it has to be dynamic to follow the decisions ofpolitics. The same survey shows indeed, thatenvironmental and technical part is of interest. Solar PVwill be supported locally to act on environmentalsustainability and locally produced electricity and withthis Öresundskrafts vision will be achieved..

The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.

The aim of this Master's thesis is to examine difficulties concerning information acquisition, use, and management experienced by graduate students in physics during their first years of research work. Semi-structured, qualitative interviews were carried out with nine doctoral students. The theoretical background for analysis of the material is based on the work of Patrick Wilson, with particular focus on the concept of cognitive authority, and on that of Lars Seldén, who has proposed the idea of an information seeking career running parallel to the academic career of the researcher. Results from the interviews indicate that most of the students, in the early stages of their information seeking careers, rely to a great extent on supervisors and more experienced colleagues when identifying material needed for the research project. In a situation where information of potential relevance is abundant and where experience and focus are not yet fully developed, senior researchers function as cognitive authorities and as guides to other cognitive authorities.

The market offers more and more products that are claimed to have medicallypositive effects (like increased blood perfusion etc.) due to their magneticproperties. The objective of this study was to investigate if blankets containingpermanent (static) magnets have a greater impact on cutaneous blood circulationthan ordinary blankets without magnets. Eight standard bred horses were used in across-over study. The cutaneous temperature was presumed to reflect blood flowin the skin and therefore thermography and local thermistors were used to indicatechanges in circulation. Baseline values were registered before the blanket wasapplied.

All over the world, scientists agree that to succeed with a conservation project, it is important to have a good relationship with the local people. If they do not receive a good impression of the project, they will not be willing to collaborate and the project will probably fail. According to previous studies, there are different factors affecting attitudes to conservation, like the level of education of the participant. Many studies have shown that the higher education the people have, the more positive attitude they have to adjacent conservation areas. Economical factors are also important, it is often stated that having more money results in a better attitude.