Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Elever i musikklasser med ko?rinriktning i grundskolan inga?r i en lokalt situerad musikkultur som a?r formad av traditioner med ro?tter i fo?rra seklets fo?rsta ha?lft. I denna tradition har konventioner om sa?ng med barn utvecklats. Undervisning i musikklasser sker i stora grupper men den enskilda eleven internaliserar kunskapen om att sjunga individuellt.

This thesis examines a possible control strategy to minimize flow fluctuations in Uppsala?s district heating system. High variations in flow rate may lead to complications caused by hydraulic constraints in the district heating system. These complications, such as inadequate pressure and temperature levels, increase the risk of heat delivery failures. It is therefore important to avoid such situations both for the producer and for the customers.Typically, the forward temperature is controlled by using a rough correlation with respect to the outdoor temperature.

Bakgrund: Multiresistenta bakterier (MRB) ?r bakterier som har skapat resistens mot antibiotika. Antibiotikaresistens har blivit ett globalt problem som leder till att vissa infektioner blir allt sv?rare att behandla. Problemet har ocks? blivit alltmer omtalat, och det arbetas aktivt f?r att f?rhindra fortskridande utveckling.

Prosodi varierar mellan olika sprÄk och innefattar det talade sprÄkets rytm, melodi och dynamik. FlersprÄkighet blir allt vanligare i det svenska samhÀllet, vilket gör det viktigt att studera flersprÄkighet ur ett logopediskt perspektiv. ITAP Àr ett icke-sprÄkligt prosodiskt test som prövar perceptions- och produktionsförmÄga av intonation och rytm. Testet har hittills testats pÄ en grupp ensprÄkiga svensktalande barn med typisk sprÄkutveckling.Syftet med föreliggande studie var att testa produktion och perception av intonation och rytm hos flersprÄkiga barn, med hjÀlp av ITAP, samt att jÀmföra resultaten med en ensprÄkig svensktalande grupp.I studien deltog totalt tio barn. Fem barn med svenska och somaliska som sprÄk, samt fem barn med svenska och arabiska som sprÄk.

The aim of this study is to investigate a number of class teachers' thoughts on the use of information and communications technology (ICT) in early literacy learning. The study has been conducted as a qualitative study, interviewing five teachers with the help of an interview guide. Three central questions were posed.What perception do the teachers have about the use of ICT in their tuition?What perception do the teachers have about the pupils' literacy learning in teaching with ICT tools?What perception do the teachets have about teaching and learning by means of ICT when it comes to pupils with reading and writing difficulties/dyslexia?The overall theoretical basis of the study is Vygotskij's sociocultural theory.In conclusion, the result of the study is as follows.Most class teachers feel that the training they have undergone in ICT education was adequate, but they also call for skill development.Most teachers believe that the use of ICT tools provide opportunities to adapt their teaching to pupils' knowledge level. The teachers' opinion is that ICT in teaching is useful for pupils' progress in early literacy learning.Most teachers also believe that ICT tools in teaching can be of some help for pupils with reading and writing difficulties/dyslexia.One obstacle in helping these pupils is lack of time.Therefore, the majority of the teachers hand these pupils over to special education outside the classroom..

Detta examensarbete har utförts pÄ Saab Support and Services i Arboga. Syftet med examensarbetet har varit att ta fram en modell i Matlab som skall berÀkna antal motorbyten, och hur mÄnga stora motortillsyner (Check 3) det kommer att bli. Detta skall utföras för att fÄ en sÄ kostnadseffektiv drift som möjligt fram till valt slutscenario, med 40 SK60 det vill sÀga 80 stycken RM15 motorer i drift. De scenarion som har pÄverkat projektet har varit 2014 VT, 2017 VT samt 2020 VT. Projektet har delats upp i tvÄ moment, dÀr det ena har varit att skapa en databas i Excel för alla motorer och det andra Àr ett program i Matlab som skall bearbeta all data frÄn Excel, för att pÄ sÄ sÀtt kunna fÄ ut det mest optimala tillvÀgagÄngssÀttet.Det som vi har kommit fram till Àr att scenario 2014 VT kommer att uppnÄs med de aktuella motorer som finns tillgÀngliga idag utan att nÄgon motor skickas ivÀg pÄ Check 3.

When using the digital halftone proofing systems, a closer print match can be achieved compared to what earlier couldbe done with the analogue proofing systems. These proofing systems possibilities to produce accurate print match canas well lead to producing bad print matches as several print related parameters can be adjusted manually in the systemby the user. Therefore, more advanced knowledge in graphic arts technology is required by the user of the system.The prepress company Colorcraft AB wishes to control that their color proofs always have the right quality. This projectwas started with the purpose to find a quality control metod for ColorcraftÂŽs digital halftone proofing system(Kodak Approval XP4).Using a software who supports spectral measuring combined with a spectrophotometer and a control bar, a qualitycontrol system was assembled. This system detects variations that lies out of the proofing systemÂŽs natural deviation.The prerequisite for this quality control system is that the tolerances are defined with consideration taken to the proofingsystems natural deviations.

China has a long tradition of using deception and psychological tactics. During the 2008 Beijing Olympics, China displayed extensive perception management, aiming at showing a better picture of China. The purpose of this study is to examine if China has continued to display a distorted image since the Olympics and if it could be classified as attempts on deception directed towards a western audience.By combining case studies with descriptive, comparative and a qualitative content analysis method, three cases are researched in order to establish how they are portrayed in the Chinese newspaper China Daily and the BBC News. The differences discovered are matched with the six different kinds of deception presented in Barton Whaley?s general deception theory.In all three cases, numerous examples can be found which indicates that China attempts to deceive their western audience through the media.

I denna studie har vi unders?kt hur l?rare i fritidshem anv?nder sig av mellanm?let som en pedagogisk l?raktivitet i fritidshemmets lokaler f?r att fr?mja elevers l?rande, sociala f?rdigheter och det livsl?nga l?randet. Tidigare forskning visar att m?ltider erbjuder stora m?jligheter f?r l?rande och socialt samspel, men att det i praktiken ofta saknas strukturerade l?raktiviteter. M?nga fritidshemsl?rare ?r medvetna om mellanm?lets potential, men st?ter p? hinder, ofta (ramfaktorer) som brist p? tid, personal, planering och samarbete som g?r att egen organisering av mellanm?let i fritidshemmets lokaler ofta v?ljs bort.

The purpose of this study was to investigate the relationship between Health Locus of Control, Exercise habits, Food habits and Self-esteem (Personal self and Physical self) between two groups of student teachers at a university in the south of Sweden. Is health such as exercise, eating and self-esteem something that is controlled by internal or external factors? Student teachers that participated in Physical and Health programme and student teachers that participeted in other programme were investigeted. The participants (N = 160) answered the questionnaire. The Health Locus of Control scale and Tennessee Self-Concept Scale were used.

Organisationspsykologi kan ibland upplevas allt fo?r problemorienterad med stort fokus pa? just problem och konflikter i organisationer. Det finns dock en inriktning pa? de fo?rha?llanden och processer som bidrar till att ma?nniskor, grupper och organisationer kan frodas och fungera optimalt. Denna studie syftade da?rfo?r till att underso?ka eventuella samband mellan positiv feedback, self-efficacy, locus of control och socialt sto?d.

The background to the study is that within the next ten years about 50 new multi-purposeindoor arenas will be built. These are used for various events such as sports, concerts, etc. In order to achieve a high level of security in the case of danger alarm signals and alarmmessages must be heard well by the visitors. ÅF-Ingemansson wanted to show builders the importance of good speech perception and that it is not observed in arenas today. They conducted technical tests on two large multi purpose indoor arenas to develop parameters that affect speech perception in the arena.To get a subjective view of how these arenas are experienced a survey was created.

The final thesis named Tracking in Sensor Networks was created by the company Instrument control Sweden. The thesis work is to create a plug-in to an already developed software pro- gram, SkyView. Via the software program one should be able to control an IP-camera from AXIS, model 215 PTZ, with the appropriate protocol over a network.  An Application Programming Interface, API, was used to easily control the camera through SkyView. The interface is called VAPIX and is used to all cameras from AXIS.

Bakgrund och problem: Anva?ndningen av e-handel har va?xt de senaste a?ren och detta har medfo?rt sto?rre mo?jligheter fo?r kunder. E-handeln har mo?jlighet att na? ut till en sto?rre ma?lgrupp utan geografiska hinder. Detta medfo?r ett behov av fo?ra?ndring i distributionen av fysiska produkter.