Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Denna teoriprövande fallstudie försöker svara på frågan om små staters ökande militära internationella ambitioner, och villighet att ta militära risker är ett förväntat beteende utifrån ett brett realistisk perspektiv. I centrum för undersökningen går den svenska säkerhets- och försvarspolitiska utveckling under luppen. Uppsatsen har en hög abstraktionsnivå och under undersökningens gång görs tre nedslag som alla försöker belysa realismen aktualitet. Inledningsvis undersöks dagens oklara hotbild, för att därefter ta en närmare titt på de motåtgärder som EU- länderna gemensamt har bestämt sig för, varvid begreppet Peace support operations belyses ur ett realistiskt perspektiv. Slutligen diskuteras hur realismen kan förklara små staters agerande varvid olika möjligheter diskuteras.

The aim of this study is to examine how the induction period for newly employed upper secondary school teachers is implemented in practice, in relation to the Swedish Education Act and the National Agency for Education?s general guidelines. Although this induction period has been legally mandated since 2010, both previous research and current statistics indicate significant shortcomings or wide variation in its practical execution. The study is based on a qualitative interview study involving 13 school leaders. The interview responses were analyzed using three complementary theoretical frameworks: Lipsky?s theory of street-level bureaucracy, Meyer and Rowan?s concept of decoupling, and Schein?s model of organizational culture.

The main purpose of this essay was to understand and discuss the problems the Swedishmunicipalities have when missing the profession in cultural preservation area. I have madetwo case studies where competence has been present in one and absent in the other. FurtherI intend to find out what material the Swedish municipalities needs in their work with theconservation of built environment.The first case describes Vallentunas main intersection and the adjustments needed toseparate it from the local rail road. It identifies what the municipality deems importantsuch as sight lines and access to the old church area. The ability to illuminate these itemshad not been possible without the knowledge and early participation of an expert in thefield of cultural resource management.The second case revolves around an old croft in Österåker that was subject for a plannedresidential area.

Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

The aim of this thesis is to examine the politics and activities of the Social Democratic students´ association Spartakus. Their relationships and political and ideological differences towards the Swedish Social Democratic Party (SAP) and the remaining parts of the Social Democratic youth organisation (SSU) in Linköping during 1969-1971 are examined. To fulfil this aim I have studied relevant literature and interviewed people who were active in Spartakus, as well as people from SSU and SAP in the municipal during the period. I have also studied written material produced by the students´ association itself during the period. The theoretical frame of reference consists of Dahl´s theory on a democratic political order, and party theories like the mass party theory of Duverger, theories from Sjöblom, Panebianco, Lipset and Tingsten and also Gidlund&Möller´s theory about different kinds of party members.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

The democratic conditions in national states have change radically at the same time as the society has changed. Because of social and economic globalization processes, the states and government has lost power for the benefit of transnational and global institutions. That affects the democracy since the nation state earlier defined the domain of citizenship. At the same time, citizens? confidence towards political parties and politicians has gone down.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

The aim of this thesis was to look closer into the shelf arrangement and user behavior in a fiction collection with the municipal library in Lund as an example. The purpose was to investigate to what extent the shelf arrangement in this library is adapted to the behavior of users when it comes to searching for and choosing fiction. The study is mainly focused on the division between Hc- and Hce-classified books (Swedish fiction and fiction translated into Swedish), the special shelving of the publications of the last five years, and the genre categorization. The user behavior is primarily examined from the perspective of three search strategies; looking for a specific author or title, browsing within a genre or browsing without having a specific genre in mind. The study also deals with within which genres of fiction the users are searching and if they are looking for a book that is translated or not, new or older.

The aim with this study was to examine what it is that govern the way that municipalities develop the non-institutional care for youth. An extensive development of non-institutional care for children is a visible trend in municipal social service and probable reasons for this development are, among other things, research that show inadequate results of the institution care and economy. Our main questions at issue were how the municipalities argue the priorities that have been done within their youth care services with regard to the non-institutional care and how they reason considering this? Furthermore we asked why the municipalities have chosen to develop their non-institutional care for youth the way they have and on what grounds they make their choices? This study consists of eight qualitative interviews with politicians and employees in four different municipals along with analysis of relevant documents. We have found that what governs the way that municipalities develop the non-institutional care for youth has to do with that the municipalities found it vital to find alternative solutions to the expensive and ineffective institutional care, that they comprehend that the quality of non-institutional care are higher then of the institutional care and that the non- institutional care is seen as more effective with regards to economic results and achieved treatment results.

The Squares Family is a game developed as a learning aid in mathematics. With its graphical representation of the decimal system, the four basic arithmetic operations and positive and negative numbers together with a learning agent as pedagogical approach, the game?s primary purpose is to motivate students in their learning of mathematics. Although the game is strictly based on mathematical rules it attempts to encourage students to play and work with math without experiencing it as mathematics as this is initially not obvious. The game being internationally tested on normal performing students, this project introduced the game to six Swedish students who experience low motivation for and/or difficulties in mathematics.

Commercial strategies are becoming more common in an increasing number of sports - Swedish golf is no exception. Previous research shows that new opportunities for non-profit organizations, to assign parts of their operations to a limited company, do not have any economic importance. The supplementary question arises why more golf clubs nonetheless choose to corporatize its activities? Is the purpose of commercial strategies generally linked to business- or sport-related success? This paper, containing two studies, aims to create an understanding of the underlying drivers of commercialization, and furthermore to quantitatively demonstrate how commercialization is reflected within Swedish golf in terms of strategy and marketing. Swedish golf clubs were categorized as more or less commercial, and examined based on business-related variables such as communications, brand awareness and price discrimination, as well as sports-related variables as success factors and success indicators.

Between 1965 and 1974, the Swedish Parliament decided to build one million dwellings, called Million Program. The million program buildings were erected with new, untried design solutions, in a short range of time, and at low cost. The residential buildings from that time are now greatly in need of renovation. The municipal housing company, Gavlega?rdarna, renovates and improves the energy efficiency at some of it?s apartment buildings in the district Sa?tra, Ga?vle.