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.

With the advent of powerful multimedia capable mobile phones, the market for mobile services is flourishing. Zenterio AB's Halfpipe Active Desktop is a complete distributed mobile service platform a with a powerful server and platform-independent client. The communication between the client and server takes place over a GPRS-capable mobile network. The purpose of this thesis is to develop a secure communications protocol for use between the Halfpipe Active Desktop client and server. This is done by determining requirements, analyzing candidate protocols and then by designing the final protocol.

Problem discussion:To be competitive in a changeable environment, as the video surveillance market, in a time when the company and the market grow with almost 40% yearly, the sales organization must be well trimmed and effective. Knowledge about customers? needs and what makes success are essential parts of the progress. Sales Product Management (Sales PM) is a new group at Axis with the main task to support local sales offices around the world in their work with different sales projects. Because of the number of ongoing projects Sales PM needs to be able to screen among these and focus on those where their help will be most valuable for the company.

The purpose of this study was to examine how youth useFacebook and how Facebook perceives construct their own identity. Anotherquestion was if the construction of the self-identity is different between thegenders.The study is based on empirical material that has been collected by usingquestionnaires. The questionnaire was handed out in three different classes in3rd grade in secondary school in southern Sweden. The analysis in this studywas based on two different kinds of theories, Erving Goffman?s social theory ofdramaturgical analysis and stigma and Yvonne Hirdman?s gender studies.

In this thesis swedish students? worldsviews, in relation to the theory of evolution, were studied. Thirty students from two different schools and cities took part in the survey and four students were later chosen for interviews. The results showed that there are many different types of students and categories in this matter. The study also showed that for some religious students, accepting the theory of evolution was not difficult thus showing that religious students can both believe in God and in the theory of evolution..

This paper deals with the question of neolithisation of Southern Scandinavia. The main goal is to give an overview of three theories regarding how agriculture and livestock breeding was introduced to the Southern Scandinavia. These are as follows: the immigration theory, the socio-economic theory and the historical explanation theory. Furthermore it is investigated which theory has the most probably support in material culture. There are obvious difficulties in interpreting the archaeological material.

I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..

The 1990s were one of the most profitable periods for European airline companies, mainly because of development of world economy and increasing globalisation trends. However, towards the end of the decade, a global economic downturn, high oil prices and new forms of competition turned the industry towards troubled times. The European air-travel industry had to face and accept the new airline business concept, called low-cost or no-frill airlines. In these conditions, traditional airlines had to rethink their strategies and question the old business model. As a response to the competition, European traditional full-service airlines formed alliances or networks to expand the route network and to increase efficiency.

The purpose of this thesis was to study how an internationalization process to China may appear for a small Swedish enterprise and to identify important factors that may be essential for the process. The focus extends from the point where the enterprise makes its first connection with China up to the point where they are well established. Their business is up and running and they have begun production. To gain a deeper understanding of the subject a gathering of existing theory and research articles was conducted. The gathering of theory yielded knowledge of different approaches and methods that can be used to implement internationalization and provided a greater understanding of cultural and regional differences in China compared to Sweden.

The goal of our research is to give the general picture of the attitudes of immigrants to their own integration process into the Swedish society, focusing on the feeling of belonging, satisfaction with the social network, as well as confidence in the future. Moreover, in our study, we investigate a possible relation between the attitudes of the immigrants to the above-mentioned variables and their age and education. The research is based on a quantitative questionnaire investigation, which comprises all Sfi students at level D in the northeastern part of Skåne county. The research shows that the majority are open to the Swedish culture and traditions, keeping, at the same time, their own native traditions. Four out of five think that the Swedish language is important for integration.

Title:        PR-industry: The industry that cannot promote themselves?                ? A thesis of how PR-agencies use relationship marketing to                promote themselves.Authors:    Julia Edvardsson & Jennie JonassonAdvisor:     Navid GhannadLevel:         Bachelor thesis in Marketing, (15 ECTS), Spring 2012Keywords:   Public Relations, Relationship Marketing, Relation, Interaction and NetworkPurpose:    The purpose of this thesis is to bring a better understanding for Public  Relations and for how the PR-agencies promote themselves. The thesis will explore the following questions:? How do the PR-agencies uses relationship marketing to reach out with their knowledge to their potential customers?? Are the any differences between their promotions when it comes to the agencies orientation?Theoretical framework: The chapter begins with a definition of Public Relations. After that a framework of Relationship Marketing theory is made with headlines as relations, interaction and networking.Method:      A qualitative research method, with a deductive approach, has been implemented.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Organisms relevant for nature conservation dont follow administrative borders. Because of this there is a need for a landscape perspective within conservation and planning, and a need for the species of interest to have legal protection. Network analysis adapted for ecological purposes has grown to become a powerful tool for studying and communicating the relationships between species dispersion and access to habitat. In this study the following question is posed: How is the Osmoderma eremita and the Pernis apivorus dispersal possibilities in the small scale cultivated landscape of Borås affected by exploitation in respect to a) dispersal ability, b) habitat quality, c) position of habitat patches in a network? The analysis were based on municipal and regional nature conservation data, which in due to confidentiality is not accounted for in the report by maps, coordinates, etc.

Machine-to-machine (M2M) communication is a phase in the digital revolution connecting computing devices with each other bringing along new business opportunities for companies. Although being a fast growing field it has not been researched to any greater extent, particularly not within the academical literature. Consequently, information on how M2M can affect organisations seems strongly needed. This thesis uses three perspectives, derived from already recognised business benefits of M2M, as an aid to select proper theoretical tools to investigate the phenomenon. The purpose of this thesis is to gain knowledge of how an M2M adoption affects a firm?s organisation, customer offerings and customer relations.

Theory of mind är att kunna tillskriva andra människor mentala tillstånd som förklarar deras beteenden. Dessa mentala tillstånd kan röra sig om uppfattningar, intentioner eller känslor.    Theory of Mind Scale är en bedömningsskala utformad av Wellman och Liu (2004), som undersöker olika nivåer av theory of mind. Theory of Mind Scale är uppbyggd i skalsteg med stigande svårighetsgrad. Syftet med föreliggande studie var att översätta Theory of Mind Scale från engelska till svenska samt validera bedömningsskalan för barn mellan 3 och 4 år. Studien syftade även till att se om det fanns ett samband mellan dessa barns förmåga till theory of mind, impressiva grammatiska förmåga och impressiva ordförråd.      Valideringen i föreliggande studie visade att skalstegen i den amerikanska originalversionen av Theory of Mind Scale var applicerbara på barnen i föreliggande studie, med undantag för den sista uppgiften.