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 accident frequency in the construction industry has shown a downward trend every year but this trend was broken 2010th. It is often lack of precautionary measures within work environment and safety that is the cause of accidents. The big construction companies understand the importance of precautionary measures within work environment and safety, as they spend a lot of money and time on that matter. By examining the work environment and the safety of the small construction companies you can see how they work. The report will presents how these small companies work with work environment and safety, and also how they follow the safety instructions that are available and how they make use of safety equipment.

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

A brush of paint on a grey compound wall can mean so much more than simply an addition of colour. It can meanan appropriation of public space, a shared public space enclosed by a wall now ?owned? by someone. It can meanan arisen conflict leading to debate about the right to use public space.The Wall Project is a Mumbai based beautification project that uses paint and outdoor walls to brighten uptheir city. The Urban Typhoon workshop is an activity set up in self-evolving neighbourhoods where municipalinterference is scarce.

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

The situation of officials of public and governmental organizations have been recognized as increasingly risky, in which the influences of both threats and violence have become an issue that administrators have to manage. Experiences of feeling threatened in their workplace or in their professional lives has been marked by an increased number of reported cases in the work environment authority. Common to the problems faced by many agencies and important associations that dealt with its often derive personal and sensitive issues. The purpose of this study is to highlight how veterinarians and animal welfare inspectors on the counties of Blekinge, Kronoberg and Kalmar experience the interaction of regulatory and prohibition cases. Länsstyrelsen is the one that can decide what is to happen to an animal that has been kept under bad conditions.

Durban, South Africa?s third-largest city is a socially segregated post apartheid society, struggling with high unemployment and AIDS. The city becomes even more complex with a changing climate, creating an influx of people to the city, putting scarce resources under further stress. Warwick Junction, an important transport hub in the centre of Durban, holds a large site of informal trading alongside the formal markets. This informal sector generates large financial flows and provides for a rapidly growing population. The aim of this thesis is to develop an approach that is realistic and relevant to planning and design of an urban context in South Africa.

Purpose: To examine the hearing environment for tattoo artists regarding occupational noiseand to see whether tattoo artists are exposed to hazardous noise according to Swedish WorkEnvironment Authority regulations. Method: Using a dosimeter we measured a total ofseven sessions of approximately one hour on seven different subjects, located on five studiosin Gothenburg. As a complement we did also hand out surveys based on twelve questions toexamine habits, experienced sound environment and to see if there were any hearing relatedpatterns. Results:. Sound level measurements showed that the lower exposure action valueLpAeq,8h 80 dB(A) in one case was reached if applied to the average working time of sixhours.

The purpose of this study is to investigate how six students at a Secondary School describes interaction patterns among teachers when students express in a way that the teacher perceives as racist and/or xenophobic, by presenting a qualitative interview study. The interviews were analyzed by two opposing models of value education: the traditional and the constructive model.The results show that students divide teachers in different categories based on five qualities: 1) they listening, 2) they accept students' opinions, 3) they allow discussion, 4) they are knowledgeable and 5) they can express their own opinions.These qualities are included in the value pedagogical model for deliberative conversations, whose strategies for interaction aim to create an understanding of different rules and values, thereby creating skills of rules by using a democratic approach. In contrast to this model, the rule-based moral education, in which the teacher uses his authority and refers to rules without giving an explanation for why they occurred, as strategies. .

Detta examensarbete är gjord i Södertälje Centrum. Arbetet är indelat i tre delar. Första delen tar upp allmän information och fakta om Södertälje. Andra delen hittar man den analys som jag arbetat med, det vill säga Ortsanalys. Denna del avslutas med en slutsats som står som bakgrund för den tredje delen av arbetet, förslagsdelen.

This report is of technical character and treats how to plan a small building in Borlänge, Sweden.The technical components that have been treated in the report are the construction, foundation,installations and thermic abilities of the house. In addition to planning this house the report alsocontains a part that deepens in net zero energy buildings. The purpose of the report is toinvestigate if the house in Borlänge can be constructed to meet net zero energy buildingdemands.Energy efficient houses such as passive- and net zero energy houses are showing more frequenton the market in Sweden. Ongoing climate changes and growing consciousness about theenvironment in society have contributed to that the environment is a well discussed topic. Toconsume small amounts of energy and at the same time produce local energy is thereforesomething that lies in the future and future houses.

Social media on the internet allows both public and private actors to communicate with each other. The aim of this qualitative study is to explore the relationship between the public and the private in social media on the internet, specifically with emphasis on the identities which are shaped in this relationship. The social media explored in this study is the micro blog Twitter. Data was collected from the pages of three public and private actors on Twitter, specifically with concern to their interaction with public and/or private actors. The data was analysed with support in sociological theories on modernity, identity, self-identity, socialisation and Erving Goffman's theories on everyday expression.

The study shows the current need for security solutions concerning work with information in different areas.Investigations will show important solutions for printers? needs to meet the increasingly harder demands forfast and safe digital communications. Important factors to be analyzed in the investigations are: access todifferent types of information, workers authority of information, access to the data base register internallyand externally, production solutions for an effective fault detection and data base solutions fororders and distribution.Planned and unplanned stops result in a standard of value in interruptions. Internal data bases areprotected by so-called ?Fire Walls?, ?Watch Dogs? and Virtual Private Networks.

Speaking of budget and budgeting is almost as adding fuel to the fire. The subject evokes a lot of emotions, both positive and negative. Some might consider budgets as a bureaucratic process that won?t lead to any good. Others might find budgets as extremely helpful and necessary in a company?s planning process.

This thesis is a case study of the search function on the University of Uppsala?s web site. The search function in this study was chosen since it exists on a large and complex web site and there were apparent lacks in the old version of the search function. The thesis highlights some of the problems that can appear in the development of a search function on a local site. One interesting find is that one of the most difficult issues is organizational and not technical.