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.

Welfare is every person's right. To create conditions for a good welfare it requires coordinated strategic interventions at national and local level. Efforts must be politically supported to be able to strengthen public health. Local welfare management is a measure used to control and monitor public health. The purpose of this study was to investigate local actors perceptions of collaboration in strategic public health efforts with local welfare management in a municipality in central Sweden.

The purpose of this paper is to see how politicians use Internet communication in their daily work and how they use it to interact with citizens of Vasteras city. To reach my conclusions I used both theoretical methods such as literature studies and qualitative interviews with the towns 11 trustees. Accoarding to this study the politicians saw not only a lot of potentials and advantages in Internet communication but also many difficulties and obstacles. In this case the cons far exceeded the pros. One of the main reason is the bad experiences which caused by rasist attacks/threats made to politicians and also the difficulties in handling of sensitiv documents which was seen as a stress factor.

A growing number of cities and municipalities in Sweden begin to work with city models in 3D. For the most part the models are used for visualizations of ongoing planning processes, but also for the analysis of noise, shadow studies and environmental disaster simulations.Gothenburg continues to develop the use of 3D maps in municipal operations and is demanding a way to create building elements (walls), which generates in 3D buildings, from roof constructions that are mapped from the primary map. A method has been investigated in the present study. The results are then presented as a 3D model of buildings, along with a terrain map that will facilitate the localization of the area. The created 3D buildings are then compared with roof-data from the primary map to see how well they harmonize with each other.

The purpose of this master thesis is to investigate how the public library can support adult learning through collaboration with other actors in the community. This is done by examining the activity of Linköping municipal library towards the user group adult students. The questions raised consider; the political view of supporting adult learning, the role of the public library, who are the actors in Linköping, the experiences of collaboration and finally what promotes and restrains collaboration. The investigation is done as a case study with qualitative methods. The qualitative methods was found to be the most appropriate for this study, since the majority of the empirical material has been collected through interviews.

Care and solicitude about Swedish documentary heritage has varied substantially throughout the years. The main purpose of this essay has been to investigate what efforts have been made to preserve rare book collections at public libraries. These cultural policies have been studied from both a national as well as local perspective. What we have tried to explore can be condensed into three questions: What national initiatives have been taken in the past century to preserve the municipal documentary heritage?What initiatives have been taken in the past century to preserve thedocumentary heritage of what is presently the municipality of Jönköping? What value do rare book collections at public libraries represent? The results indicate few national efforts were initially made to preserve rare book collections in the timeframe we studied.

While studying at the landscape architect program in Uppsala I found stress to play a major roll in the education. To help myself and others to handle the negative stress within the profession and the education I choose to write my thesis about landscape architects' work cultures. Swedish Association of Architects is in second place in the SACO study on long-term sickness for fatigue syndrome, stress and depression. The issue needed to be addressed. My purpose with the thesis has been to study the work cultures in the landscape profession and training and to study and find ways to manage negative stress in the profession and in education.

A large proportion of the energy consumption is in the building industry and a large part goes to heating our homes and premises. In the developing countries' development now threatens the large consumption of energy in our earth's climate. It is in the West world that we must be good role models in terms of energy efficiency. One solution to reduce energy consumption for heating of buildings may be to continue to build low energy houses and passive houses, but it is also about rebuilding the buildings that currently have high energy consumption such as the old Million program Houses. These buildings will be standing many years and their energy consumption will not diminish over time by itself and energy prices will certainly not diminish in the future.

The public libraries in Sweden has an obligation to serve all of its citizens, but despite of this they often fail to include their LGBTQ-patrons. Since the year of 2008 RFSL (the Swedish Federation for Lesbian, Gay, Bisexual and Transgender Rights) have arranged a specially designed certification-process based on normcritical criterias that a chosen institution should fulfill to make their work more inclusive for LGBTQ-people. Sollentuna is the first municipal in Sweden to certificate all of their libraries. This study aims to examine what the certification have meant for the public library in Sollentuna and how a normcritical view can contribute to include LGBTQ-patrons at the library. As a method we used a qualitative interview-study to get a full picture of the certification-process and its influence on the public library of Sollentuna.

Syftet med denna studie har varit att fa? kunskap om vilka a?tga?rder som kan vidtas i en implementeringsprocess och lyfta fram vad som sto?djer eller hindrar att projektresultat implementeras i ordinarie verksamhet. Vi valde att formulera tre fra?gesta?llningar; Vilka a?tga?rder kan vidtas i en implementeringsprocess? Vilka faktorer sto?djer implementering? Vilka faktorer hindrar implementering? Studien har genomfo?rts pa? en kommunal arbetsrehabiliterande verksamhet som genomfo?rt ett trea?rigt ESF-projekt. Studien har genomfo?rts med hja?lp av en metodkombination besta?ende av semistrukturerade intervjuer, en deltagande observation samt dokument fra?n verksamheten och projektet.

Bakgrund/Problem: I samband med generationsskiftet på arbetsmarknaden uppstår frågan hur arbetsgivarna ur ett rent strategiskt perspektiv kan ta ställning till Generation Y (födda under andra halvan av sjuttiotalet fram till ca år 2000) i arbetslivet. Generation Y verkar nämligen ha en förändrad syn jämfört med äldre generationer när det gäller hur man ser på arbetets roll i livet. Företagen måste börja uppmärksamma dessa förändrade värderingar för att genom sitt Employer Brand kunna locka till sig den yngre generationen på bästa sätt.Syfte: I denna uppsats presenterar jag sociologiska teorier och empiriska fakta om generationer, för att försöka se vilken betydelse generationstillhörigheten kan ha för organisationers Employer Branding. På detta sätt vill jag utveckla och föra fram ett tankesätt som grundar sig i en genera-tionssociologisk analys av fenomenet.Material: Mitt material kommer huvudsakligen från forskningsstudier, forskningsartiklar, littera-tur, medier och från teorier av sociologerna Hans Zetterberg, Ronald Inglehart och Karl Mann-heim.Slutsats: Generationstillhörigheten verkar ha en stor betydelse för företagens Employer Branding. Det finns idag en större fokus på fritid och person framför arbete.

The purpose of this essay was to analyze the management and steering of the social welfare service. The objective was specifically to examine how the leaders approach their position as managers of the social welfare service, and also how they approach their way of steering. The social welfare service acts under political decisions, but the management interpret and transform these decisions into actions. The managers of the social welfare service are therefore important from a democratic perspective. The study was based on five qualitative interviews with two managers of the unity, two departmental managers and the head manager of the social welfare service.

1990 Sweden ratified the UN Convention on the Rights of the Child, with 54 rights. The Convention on the Rights of the Child does not apply as law in Sweden. However, all countries that have ratified the convention, has an obligation to implement the convention in all decision making and practical management that includes children. The purpose of the study is to examine the implementation of the convention in relation to unaccompanied refugee children on a state, municipal and non-profit level by using three actors. The actors are the Swedish immigration service, Stockholm social service and the NGO Save the Children.

Att rida ut i naturen på sin häst är ett sätt att uppleva landskapet men det är också motion och rekreation. Målet med uppsatsen är att studera och beskriva det nuvarande intresset och arbetet på lokal, och även till viss del regional nivå, med att förbättra tillgängligheten för ryttare i utvalda delar av Skåne som består av intensivt brukad jordbruksmark. I de utvalda områdena finns det en problematik med ett ökat antal ryttare och hästar och få möjligheter att röra sig i landskapet. Uppsatsen undersöker hur tre kommuners processer, med tyngdpunkt på Ängelholms kommun, ser ut för att öka tillgängligheten för ryttare. Genom intervjuer med personer som är aktiva i ett ridslingeprojekt i Ängelholms kommun och erfarenheter från de andra kommunernas representanter skapas en bild av hur arbetet ser ut.

In Sweden, there are limits to how much leachable substances waste must contain in order to be deposited as hazardous waste. Fly ash from waste incineration often end up over the limit, mainly due to the chloride content. Fly ash is therefore often deposited abroad. The purpose of this study was to investigate the possibility to handle fly ash locally. To clarify how the law is applied, environmental reports and permit documents from ten waste sites with permission to deposit fly ash were studied.