As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Among young adults and especially women, psychological issues are common phenomena in the society such as depression, anxiety and stress. Research has shown that physical activity can be a complement for anti-depressant medication. The aim of this review is to examine previous research to find out how physical activity can provide positive effects on overall mood state in particular young women's psychological health. The results of this review is that there are support in the literature of young women that physical activity may enhance mood in studies of depression and anxiety symptoms and small support for the effects on reducing stress. Physical activity with both high intensity and low intensity has shown to have positive effects on depression and anxiety, but the physical activity has to be regular for long-term effects.

Public participation in urban planning is meant to increase democracy in the planning process. Even though all citizens have the option to participate in urban planning debates, few seize their chance to partake. This thesis describes a study on how user needs are met and prioritized in design processes concerning urban planning. The aim was to determine whether user-centered design (UCD) methods could be used as an avenue for public participation in urban planning and ultimately invite more citizens into the planning process.The thesis details a design process where a team worked to develop Farsta, a suburb of Stockholm. The design problem was the question of how Farsta could become an attractive business location.

Title: Communicate ? to provide an opportunity Authors: Ida Eriksson & Petra LindbergTutor: Johan Grinbergs, Mälardalen UniversityExaminer: Cecilia LindhSubject: Bachelor's essay, Business AdministrationKeywords: communication, internal communication, channels, communication models, communication theory, information, organizationPurposeThe idea of this study was to describe how ABB Sweden?s internal communication and information appeared in Västerås. The aim is also to see what tools and channels they use to communicate information internally and see how employees perceive them in Västerås.MethodWe have read literature in form of books and articles that discuss theories on the subject communication including internal communication, channels and tools. Interviews were conducted with employees of ABB and were to serve as the basis for our empirical work. A survey by the Communication Center was made in the spring 2010 and was also the basis for our empirical work.ConclusionsThe communication has been increasingly from one-to two-way communication. To get a functioning organization, it is required that the internal communication in the first place will work.

This thesis is based on the implementation of a bilateral rural development program in Burkina Faso. The main purpose of this study was to put the actual implementation process of a bilateral development program in view. This was done by investigating how two dominant perspectives in the implementation literature can explain what in fact happens during the realization of an aid program. A further aim of the thesis was to explore the limitations of these two dominant theories, in order to get a full understanding of the complexity of the realization of an aid program. Based on the implementation theory, this study shows that the realization of an aid program can be understood from three different angles.

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Hur hanterar vi gamla industrilokaler där industrierna gått ur tiden men byggnadsstrukturerna finns kvar? Projektet utforskar arkitektoniska strategier där enkla tygstrukturer ger stor rumslig effekt - mellanrummet mellan nytt och gammalt undersöks. Platsen är Gustavsberg och den gamla Hushållsporslinsfabriken med ett nytt program där Allt är möjligt-hus i Cirkus Cirkörs regi ingår. Kulturhuset innehåller också funktioner såsom museum, bibliotek, konstall och administration..

Phosphate is a used as a surface treatment method which is used for various purposes in the industry. In this case, phosphate coated wire is used in the processes to achieve a desirable outcome. The reason to why phosphate coated wire is used in the production process is because phosphate acts as an accumulator, where it stabilizes the lubricant on the surface of the wire. Lubrication is important because it plays a major role in the roll quality and characterizes important benefits regarding the outcome.Currently, SKF has to wash away all phosphates residues after extrusion process in an operation called tumbling. The main reason for this is simply because the surface has to be completely free from lubricants and coatings till the next step of process.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

The aim of the thesis is to investigate to what extent the pedagogy process has been affected by the close collaboration between librarians and teachers when it comes to education on the information search process. The thesis shows that the librarian is seen as an acting intermediate for information, and is regarded as a part of the learning process. The issues covered comprise of how students, teachers and librarians perceive that the students becomes information literate, how they perceive that the subject fields are covered, and how information has been transmitted, and how all this has been affected by the fact that the librarian is actually less available in person. Also, the following questions are discussed; how do librarians, teachers and students interact through the homepages of the course and "the landscape of studying"? And in what respect have the old library halls changed into that, which is available 24 hours a day, with different kinds of meeting opportunities where the search of information has been integrated with group projects? The foundation of this study is built on an evaluation of a project comprising of virtual study environment at the University of Linköping.

Syfte: Syftet med denna uppsats är att identifiera hur nivån av empowerment utvecklats i en organisation som utsatts för högre krav av effektivitet, hur det förändrat ledarskapet och de anställdas situation, som en ansats till att bidra till den organisationsteoretiska forskningen. Metod: Metodvalet byggde på undersökningens syfte att undersöka nivån av empowerment inom ett företag som genomgått en stor organisatorisk förändring. Metoden som användes för att tillgodose syftet var kvalitativ. Den kvalitativa studien genomfördes med en hermeneutisk utgångspunkt, där den enskilde individen fick beskriva sin upplevelse och erfarenhet av empowerment, för att ge svar på hur empowerment påverkats i en organisation som gått från monopol till konkurrens. Uppsats har en deduktiv ansats, då befintliga teorier som behandlar empowerment legat som grund för utformandet av intervjuunderlaget, som sedan kopplats ihop med det empiriska materialet, utifrån detta har sedan slutsatserna dragits. Slutsatser: Slutsatserna som dragits av författarna till denna studie, är att empowerment nivån i en organisation som gått från monopol till konkurrens höjs. Dessutom verkar en organisation, som gått från monopol till en konkurrensutsatt situation, utvecklas likt en empowermentkultur, för att kunna anpassas till marknadens krav.

Syfte: Syftet är att se om de verksamheter som säger att de tillämpar individuell lönesättning, verkligen gör det? Metod: Vi har valt att göra en uppsats med både kvantitativ och kvalitativ inriktning. Underlaget för undersökningen har varit intervjuer med 19 respondenter i fyra olika verksamheter. Slutsatser: I tre av de fyra fall vi undersökt kan vi konstatera att den individuella lönesättningen inte fungerar.

AbstractWe have chosen to examine how it can be to be diagnosed with ADHD in adults. Our purpose of this study was to examine the experience of being diagnosed with ADHD in adulthood. We wanted to investigate if people feel that the diagnosis has led to a change and if so, in what way. We also wanted to investigate the impact that the participants attribute the diagnosis. We have made a qualitative study in which we interviewed five men aged 31-45 years, who have all had their diagnosis for a year or more.

The purpose of this thesis is to shed light on how evidence-based librarian and information practice (EBLIP) is understood and practised at some Swedish hospital libraries, and also to analyze how EBLIP functions as a strategy to bridge the gap between research and practice as described by Haddow & Klobas. The theoretical framework for the study is partly based on Haddow & Klobas description of the gap between research and practice in the field of LIS and partly a description of the EBP-process which plays a key role in the use of EBLIP. Interviews have been done with four people, three librarians, all with management experience, and an academic development officer, active at three different hospital libraries where EBLIP is practiced. All informants believed that it is important to make use of research results in order to improve services and practice. In their efforts to apply the research findings the informants face a number of hindrances, which indicates a gap between research and practice.