There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which Means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

The reindeer planning system (Renbruksplanen, RBP) is a communication and planning tool designed for Sami groups. A key purpose of this is that it will act as a tool in consultation with other market players, including forestry. Sami groups have asked for a model of how this can be used in a flexible manner. With the Swedish Forest Agency as a project manager, a communication model for how to use the RBP has been designed. It consists of a number of points divided into ?before?, ?during? and ?after? the consultation.

Can meditation aid in a situation of conflict? This paper answers that question.The reason I chose to examine this topic is due to own positive experiences that convinced me of the link between meditation and conflict resolution. I wish to bring more light on this topic and to faciliate further research within the area.Through analyzing material on meditation, meditation and emotion and emotion and conflict, I find here that some of the effects of meditation has a positive effect on our emotions and also that we can work through meditation to learn about the way we act on our emotions and also how we can learn to act to our advantage. I also show how emotions play a vital role in conflicts between individuals and groups and that it is most urgent that we use what Means we have to work conflict to our best use. I believe that conflict has it?s place in society and that good things can come from it, but that we can work with the conflict so that it does not escalate out of proportion.

Title: Organic / Synthetic in today's creative music making. This work intends to find out what synthetically versus organically produced music Means for a songwriter / producer as well as for an artist in their everyday role of occupation. What are the positions regarding these two methods and how do they relate to these concepts? This study also concerns the general view of music produced with each one of these methods and to which extent there exists prejudice towards them. The method used for data collection is qualitative interviews.

Sponsoring is today a more common form for corporation in the trade of culture. This has led to a situation, in which companies and institutions of culture, must be more versed in sponsorship. In this essay, we aim at understand and give an account for how the corporation, in a sponsorship relationship might work.A sponsorship relationship also Means that a lot of knowledge is needed in other doctrines. The law aspect is one of these, which we also will concern in this essay, another aspect is the integrity of the culture.The main purpose with this essay is to find information, which might work recommendingly, for organizations that works with sponsorship. Mainly we will considerate sponsorship as a source for the financing of culture.In this essay we have discovered that sponsoring has become increasingly important for financing cultural activities, and a good corporation demands a great deal of commitment from both parties.

Background: How do leaders act during organisational changes which involve downsizing? The leader often ends up in focus during these processes. These issues are by no Means recently developed. Already the medieval author Machiavelli wrote about leaders? problems with leading changes.

In this study we have investigated how care users in a nursing home experience their possibilities for influence and treatment from the staff. The study was conducted through focus group interviews with six participants who we met on four occasions. Questions the study departs from are: How do users experience their opportunity to influence? How do the users experience the treatment from the staff? The study has a qualitative approach and has been analyzed by Means of symbolic interactionism, with an emphasis on the Self. Our results demonstrate that in situations of good treatment there is also a good influence.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which Means that the attempt of our study is broad but rather shallow.

Dione kullager AB is a company in Uppsala, which sell industrialmachinecomponents, transmissionsolutions and provides repair serviceof hydraulic components.When a hydraulic cylinder is about tobe repaired it needs to bedisassembled. Because hydrauliccylinders usually work in dirtyenvironments and are heavilyworn some types of cylinders arealmost impossible to disassemble.Today the disassemble is made by hand,which Means extra work for themechanics. In order to facilitate thedismantling of this type of cylindersa machine is to be developed for thispurpose and this is where this thesisbegins.The thesis has been organized in threephases: Literature study in whichfacts and theories are acquired.Concept generation in which differentconcepts, calculations, and solutionswere identified and selected. Thedesign phase where all the differentconcepts of components were assembledand simulated in SolidWorks. Similarstructures have also been studied inorder to identify necessary functions.The thesis resulted in a structurewhich is believed to meet therequirements.

This paper has its aim to investigate in which way the theory about the dynamic of the triadic nexus, presented by Brubaker, needs to be revised. In the first place this theory is presented and after then applied on the triad formed by: the Hungarian national minority in Transylvania, Romania and Hungary. Through the empirical evidences, that are presented here by following up the political relations and its dynamics over time between the three fields, is shown that the theory is usable for the case in question. Further as we approach the more actual development of the political life in the triad appears a need to deal with one more field which would be for example the NATO or/and EU.This Means that Brubakers theory has to be revised so it would take in account a forth field and that of an international organization/institution. The arguments for this needed change is put forth through empirical evidences on the political relations that the two states has with NATO or/and EU and the huge influence these have on the states..

This paper?s objective is to investigate whether Modigliani and Miller (MM) I & II proposition from 1958 with regard to capital structure, is still valid among public Swedish firms.We have chosen the 63 firms on the Stockholm Stock Exchange (OMX) that Affärsvärlden magazine?s general index (AFGX) has categorized as industrial firms. We based this selection on the assumption that these firms are relatively capital intense and have a clear focus on production and, therefore, mainly uses capital structure as a mean to finance their production and not as a Means in itself.To be able to fully evaluate these firms we have calculated the current key ratios based each firm?s annual report. To make the figures comparable across the entire population we adjusted them to each firm?s turnover.The results we have reached concur with MM?s proposition I regarding capital structures independence of the firm value.

The purpose of my study is to examine how the Hospital Play Specialists looks at the importance of play for children in the hospitalenvironment. The thesis is based on qualitative research interviews. This Means that respondents followed an interview guide with questions. These questions I compiled in advance. The main theme in the interviews has been the characteristics and importance of play.

The purpose of this essay is to examine what can be considered as obscene in the work of JoelPeter Witkin and Marc Quinn, what the similarities and differences are. The essay concerns thehuman body, the norms around it and the old vision of the ideal body. To get closer to myquestion I’ve been examine the meaning of anti-ideal, what it Means and what kind of history ithas. The works I’ve been using to reach to my purpose are Marc Quinn’s sculpture Alison Lapper(2005) and Joel Peter Witkin’s photography Abundance (1997). Both of the works are taking theposition that use to belong to the classical beauty.

With this empirical essay I want to research how and why pedagogues use music in their preschool activities. Music is important to me and in relation to the new educational plan I have cautions about that the esthetic subjects may be less prioritized than before. The purpose with my study is to find out preschool pedagogues perspective in learning and evolving children?s educational matters through music. I base my literature theories in this study on Vygotskij and Fröbels theoretical perspectives.

The Swedish Forestry Research Institute implemented an experiment which began in the year 1979 in a by moose browse damaged area in Sweden. An audit in 2014 of the moose browsing study called ?Furudalsförsöket? is the underlay to the study's results. By comparing Scots pine stands development in relation to known damage obtained thereby gives the understanding of how browsing affects the short and long terms impacts of Scots pines quality and volume production. The results of this year's audit reveal that the standing volumes in the undamaged and damaged areas represent a significant difference. The number and volume of the ingrown trees constitute a larger proportion of the areas that have been heavily browsed. It also proves once again that that all damage classes had a downward trend, which Means that the damage is concealed with time.