Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The aim of this thesis is to describe how service companies through adjustment of the customer?s zone of tolerance can influence customer?s perception of the service during the processes of service delivery and create customer satisfaction. The method used was case study approach utilizing personal interviews, which were conducted at two service companies. The study showed that the aspects of the service that have greatest importance for the customer?s assessment of the service and customer satisfaction among others are personal treatment and that personel behave in the way that makes the customer feel itself taken good care of and unique.

In Shop! Daniel Svensson is studying the Public Consume Conversation during the 90´s. Focus is based on two local papers in the Swedish town Norrköping and the Public Media Conversation, which these two represent. What kind of discourses has been dominating this conversation, that is the most important question in Shop! To answer this, Daniel Svensson uses the Critical Discourse Analysis, by Norman Fairclough, as an analytic tool. This method provides him with the possibility to connect the micro level of text with the macro level of the society. But this demands theories of the contemporary society at a macro level.

Nowadays naval units are participating in international missions, where new and in many cases tougher conditions will affect their propulsion. This essay deals with some of the now developed nanostructure coatings and gives a presentation of how the coatings could function on some exposed parts of the naval powertrain. The essay investigates the possibility that the coatings can be used as a protective layer that will reduce or prevent wear on selected parts of the naval powertrains. As a basis for the essay, nanotechnology is described, as well as different reasons that wear occurs and application techniques for coatings The conclusion is that nanostructured coatings can be applied and provide a much better result on hardness and wear resistance as of naval powertrains compared to micro-structural coatings, both for manufacturing and renovation. The essay presents a few examples of the military utility of the nanostructure coatings as well as suggestions for further research..

The aim of this small thesis is to investigate if the probability of business failure is higher at the time of divestment than at the time of acquisition for portfolio companies that have been subject to private equity ownership. The background for this thesis is the widespread critique aimed at private equity firms, claiming that they increase the risk in their portfolio companies. We have performed a study of 53 buyout transactions, involving Swedish manufacturing companies, covering a time span of 13 years, from 1995 to 2007. We find evidence of an increased risk of business failure for the portfolio companies with a short forecasting horizon (within one year). The absolute increase in the sample is however small.

In 2003 the recommended phosphorus allowance for dairy cows in Sweden was lowered approximately 10 %. For a cow at a production level of 35 kg ECM it decreased from 0,40 to 0,36 % of dry matter. To investigate if the decrease has been implemented at farm level, analysis of following minerals; P, Ca, Mg, K, Na, S, Se, Cu, Mn and Zn was performed on the TMR at 20 farms in Sweden in the summer of 2004. The purpose was to describe the actual allowance of different minerals as compared to the new recommendations. One hypothesis was that the decrease in recommended allowance of phosphorus would lead to the need of new mineral feeds on the market.

It is of increasing importance to in the most effective possible way, manage and control all the transactions of raw materials, products and information that are exchanged between an organization and all its operators. These flows and the need for strategy and managing the processes of planning, implementing and control of the supply chain, has given name to the concept supply chain management. Supply chain management involves all movement and storage of raw material, and all the processes that is needed to manufacture a product from origin to consumption. Globalization, technology and increasing time and quality-based competition are all driving forces behind the concept and reasons for an increasing interest in supply chain management.The purpose of this essay is to by using a qualitative case study examine which decisive success factors that can be identified for effective supply chain management. We have compiled different theories on the subject to use for analyzing a case study Li & Fung, who is a successful supply chain management company.

In this thesis we examine the relationship between board composition and firm performance in Swedish companies. The selection of companies includes all Swedish limited liability companies, with the exception of micro enterprises, that have been active between the years of 2009-2010. We develop hypotheses based on resource dependence theory, agency theory, and the resource based view, and test these with regression analysis against collected data. Specifically, we examine the effects of board diversity, outside directorships, and CEO duality. Our findings show that none of the theories provide sufficient explanatory power of the relationship between board composition and firm performance, and that further research is required to better understand the role and effects of company boards..

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

På elmarknaden har man utvecklat fenomenet mikroproduktion av elenergi vilket innbär att slutkunden själv ska producera sin el främst genom att utnyttja sol och vind kraft. I Sverige finns det ett växande  intresset för mikroproduktion. De flesta som producerar sin egen el gör det främst genom solpaneler och mindre vindkraftverk som sätts upp vid deras egendom. I den här studien har vi gjort en djupare analys kring olika typer av anläggningar för att producera småskalig elkraft. Men även tittat på den ekonomiska aspekten genom att beskriva ekonomisk vinning och kostnader samt ställt upp en kostnadskalkyl för att beskriva detta i siffror.

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.

Ericsson?s factory in Kumla, Modules Kumla, became a hub for radio modules and micro base stations, which enables mobile communication through radio base stations, in 2004. Because of this the factory focuses more on the logistics operations. This has led to a need to be able to plan the capacity for the materials handling system. This master thesis has therefore been performed at Modules Kumla to develop a capacity calculation model for the material handling flow during the autumn of 2005.The work has contained a mapping of the material handling flow regarding to which activities was performed and how much time they consumed.

Does the country people live in affect the probability of them experiencing happiness? Can a country variable in an ordinal regression model be affected when microeconomic and macroeconomic factors are added to the model? The possible outcomes are either that the country variable affects less when the additional predictors are added to the model, or that they stay the same. The micro data is collected from the European Social Survey database, the macro data is collected from the World Bank. The country variable becomes less substantial when additional variables are added to the model. The variable with the most influence over expected happiness apart from the country variable is whether the individual often socializes with friends or not.

This thesis is an evaluation of a new design concept for statorfeets in Gallejaur hydro power plant. Founder of the work is Vattenfall AB Vattenkraft. During the 70- and 80´s nuclear power began to be phased in to the Swedish grid, which meant that hydropower became an important source of rules. The generators began running in so called intermittent operations instead of basic operations, which meant 300-600 start/stop per year instead of one-ten numbers start/stop per year. In order to deal with the thermal forces that arise at every start and stop suppliers began to mount so called sliding joints, which is to take advantage of these forces and maintain the stator shape.

De lagstadgade bestämmelser som reglerar upphovsrättens övergång återfinns i 3 kap. upphovsrättslagen. Från flera håll har kritiska röster väckts om att dessa bestämmelser behöver överses och moderniseras för att hänga med den kontinuerligt pågående utvecklingen av dels teknik men framför allt den upphovsrättsliga marknaden. I samband med detta har Upphovsrättsutredningen sammanställt ett SOU-förslag som benämnts Avtalad upphovsrätt. Där flerstående förslag till förändringar och tillägg utav de nuvarande bestämmelserna ges.