According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

This work derives from the question ?What is a beautiful road??. The question is being discussed in interviews with two employees at the Swedish National Road Administration and two former members of the ?Council of environment and beauty? at the Swedish National Road Administration. The interviews are summarized in my own discussion about the concept of ?Beautiful roads?.

The focus of this master thesis is the library politics of the French Right wing party the National Front and the debate that followed the application of this politics. This qualitative study is divided into two parts where the critics to this politics represents one side and the adherents the other. The critics are composed by representatives from the French, Swedish and ? to some extent ? international library sector, while the adherent side is made up of politicians from the National Front and their adherents. The empiric material mostly consists of articles published in library, Right wing and daily press.

The aim of this Master's thesis is to discuss and analyse co-operation between public and academic libraries. The political changes that were initiated during 2004 have come to alter the conditions for Swedish libraries. The Swedish library law was changed at the 1st of January 2005 and co-operation between libraries is now statuary even if there is no description of how the new mission is to be executed. At the same time an extensive report about the Royal Library and its role as the Swedish National Library was presented. This report also recommended an increased co-operation between different types of libraries.

I have chosen to write this essay on language development in a preparatory class due to the fact that I live in a city where diversity is big and newly arrived students from different countries are constantly increasing in schools. My study has been made in a preparatory class in Södertälje. The National Agency for Education highlights the deficiencies in preparatory classes and believes that education is not adapted to each student's knowledge and maturity and it is therefore difficult for students to reach the goals in school. According to studies by the National Agency for Education, it appears that many newly arrived students do not recieve study guide in their native language, a resource that they are entitled to. Teachers and principals do not take charge of  students knowledge from previous school attendance in their home countries such as mathematics, history and other subjects.

The interest in harvesting wood fuel in conflict stands has grown in recent years as a consequence of the increased demand for biofuel. Conflict stands are young forests that have not been cleaned and have a large number of stems ha-1with a great height and diameter distribution. This means that traditional field measurements in conflict stands are difficult and very time consuming. Therefore, the forestry sector is in need of new, more efficient inventory methods. In this study, the Lidar data from Lantmäteriet?s (the Swedish mapping, cadastral and land registration authorities) new national height model was used in combination with plots from the Swedish national forest inventory from 2009 to create functions for; height, volume, diameter and number of stems.

International reading comprehension studies, like PIRLS and PISA, state that the reading comprehension of Swedish students has decreased significantly since 2000. As a consequence, the National Agency of Education has made reading comprehension teaching a prioritised field in terms of further education for teachers. There has also been a change in Lgr 11, the national curriculum for compulsory school, where it is stated that teaching in reading strategies shall be a part of the central content throughout compulsory school. When the pupils reach upper secondary school level, reading comprehension education is no longer a part of the curriculum. Today, students at upper secondary school for individuals with learning disabilities currently share the same curriculum as the ordinary upper secondary school.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

The purpose of this thesis was to investigate if Swedish agencies preserve their websites according to the Swedish archival legislations and guidelines. As a theory the OAIS Reference Model (Open Archival Information System, developed by US Consultative Committee for Space Data Systems, CCSDS) has been used as a model to show how important it is to develop strategies for public digital information which has to be preserved for long term. The ingest function in the OAIS Reference Model demands that files are prepared for long term preservation and requires that the digital information fulfils established technical requirements.In the study the Swedish National Archive and their advices about preserving websites to archivists on the Swedish agencies are being studied. To control if the agencies meet the requirements for their management and preservation of their websites a survey was sent out to investigate if Swedish agencies preserve their websites. According to the survey result, 84 of 113 agencies preserve their websites in some way. If the technical requirements really was met could not be verified in this thesis, the results was relied on the responses from the authorities.

Background: Thanks to the globalization and the EU the international trade is growing faster than ever and companies are able to change ownership across the borders of the nations. Today one can talk about global marketplace with a deeper integration of the economies of the world. The rapidly growing list of mergers of Swedish companies since the last 10 years indicates that the global companies of today is using mergers as a strategic tool for continue their growth. However the number of unsuccessful mergers is big. The need of understanding and knowledge about different cultures is growing in the global business climate of today, since the collaborations across de national borders are increasing.Problem formulation: Which international strategies are fortunate in international mergers with Swedish companies?Purpose: The purpose is to analyze the integration of the three mergers; Vin&Sprit ? Pernod Ricard, Astra - Zeneca and Telia ? Sonera.Method: This study is a case study with a qualitative approach.

This thesis focuses on how companies in the textile and clothing industry view or interpret the idea of corporate social responsibility. The purpose of the study is to create an understanding for how this view affects the dissemination and the implementation of the idea in the organization and what might be the effects on the organization of those processes. In order to identify any differences in how the view affected the processes I have studied the current discourse on CSR simultaneously with my theory and conducted a comparative case study of two Swedish clothing brands. The theory focuses on the diffusion of ideas and change management within organizations. My data shows that the two companies have different ways of interpreting CSR and that this indeed affects their dissemination of the idea in the organization.

In recent years, more and more people have started to live double lives. Blogs, Facebook, YouTube and Twitter have created conditions so that we increasingly live virtual lives on the Internet. The gathering of people in this way entails both risks and opportunities for businesses. This study aims to explain how the phenomenon of social media has affected trade and service companies in a marketing and communication perspective. The idea for the essay came to us after we had observed how different behaviors in companies? concerning social media could vary a lot, and how we felt that this affected our personal view of the brands.

Several previous studies have in different ways tried to explain how new social movements are affected by the different sets of political and social contexts within different states and societies. This essay asks the question how much the institutional aspects within the theory of Political Opportunity Structures (POS) have determined how the rather successful animal rights movements in the Netherlands and Great Britain have mobilized and acted to gain progress. Since the Netherlands and Great Britain contains different kinds of political and institutional contexts, these two states are found to be suitable for a comparative analysis of the theory's durability. A qualitative portrayal of both state's institutional political opportunity structures are presented. Then the mobilization, progress, and actions of the political party ?Party for the Animals? in the Netherlands, and a wide group of animal rights organisations in Great Britain are determined.

The aim of this two year master thesis is to analyze how digital preservation is presented as a problem in the Swedish national strategy for the digitization and digital preservation of the Swedish cultural heritage. In order to study which assumptions about digital preservation exists within the strategy I apply the discourse oriented methodological tools presented by Carol Lee Bacchi, which focuses on discerning what problem or, rather, representation of a problem exists within a specific policy. This study is a post-structuralist discourse analysis. The main focus of the study is on what assumptions and prerequisites the dominating representation of the problem is based upon and how the representation has evolved. The main material of the study consists of public investigations conducted by the Swedish state, governmental propositions and replies as well as other public documents upon which Bacci's methodological tools are applied.Results show that digital preservation is primarily interpreted as a financial problem as the national strategy and its surrounding documents stress the need of cost-efficient solutions.

The purpose of this essay is to examine how the two Swedish municipalities, Sigtuna and Nyköping, work with marketing. The study has primarily focused on how these two municipalities worked, consciously or non-consciously, with lifestyle marketing and place marketing. The research-questions that this essay wants to answer are;What is lifestyle marketing and place marketing?Do municipalities use these types of marketing, and who is this marketing directed to?How and why does municipalities use lifestyle marketing and place marketing?To answer these questions, phone interviews were conducted with several important employees within the two municipalities. The results of this study show that the different municipalities have both been using lifestyle marketing, but on different levels, in Sigtuna, it was a strategic choice, whereas in Nyköping, it evolved by itself and was not a conscious choice.