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.

There is a discrepancy between national school guidelines towards inclusive education, and the current political trend towards economic efficacy, that may be problematic for teachers. The aim of this contextual study is to formulate a contextual understanding of the participating teachers? perceptions of their effort to help all their students achieve the goals set forth by school curricula, and use this understanding for the purpose of suggesting points of entry for special needs educators´ guidance of teachers? practices towards more inclusive education.Information was gathered by sending an extensive web questionnaire to all teachers within a given headmaster´s administration, sending web questionnaires to a majority of third grade students taught by those teachers, conducting interviews with a few of the participating teachers as well as with the special needs educators, carrying out a classroom observation, and gathering additional information concerning working conditions and social interactions.The data gathered in this case study has been subjected to an analytical process comprising of an assessment of the degree of inclusive approach, using the Inclusive Approach through Participation as well as the Framework of Participation, technical triangulation of all data post the inclusive assessment, and analysis of context by the Ecology of Human Development/the Bioecological Theory.The analytical process has resulted in a contextual description that has enabled me to suggest possible points of entry to be used in special needs educators? guidance of teachers? practices towards inclusive education. The degree to which there exists a collegial sense of security, varied forms of teacher-student interactions, collegial cooperation, pedagogical discussions, a dialogue in search of mutual understanding, and consequent follow-ups appears, in the light of the limited selection of participants, as relevant to these teachers ability to help their students.Further research is needed to identify valid points of entry for special needs educators? guidance of teachers? practices towards inclusive education.

Hydropower is an important source of energy in Sweden and accounts for about 46 % of the total energy production. Sweden has about 1 200 hydropower plants and with the intention of raising the pressure head of the water and to store water, dams are built by the power plants. The storage reservoirs make it possible to adjust the energy production by demand and season. Dams in connection to the reservoirs are subjected to additional loading during periods of high floods or when an icecap in the winter is formed on the reservoirs. In order to maintain the dam safety, the power companies in Sweden are working with guidelines for dam safety from RIDAS.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

There are few legally protected gardens in Sweden, and those that are protected are mainly from the 17th and 18th centuries. All time periods have the same value and more modern gardens therefore needs to be protected. Evaluating parks is, however, complicated since it do not exist any methods. One environment from the 1960?s that has not been protected is Televerket in Farsta, Stockholm. The facility has been classified as worthy of preservation by Stockholm City Museum and has received the Kasper Salin Prize.

AbstractTitle: Corporate Social Responsibility within the banking-sector ? A case study of the CSR-strategies of Nordea.Seminar date: 130108State University: Mälardalen University ? Västerås Institution: School of Sustainable Development of Society and TechnologyLevel: Bachelor Thesis in Business Administration ? FÖA300Authors: Samir Ghaddab, Josefine Jonsson, Sam LindforsExaminor: Cecilia Lindh Thillenius Supervisor: Magnus LinderströmPages: 35 Attachments: 1 Key words: CSR, bank, sustainability, communication, awarenessResearch questions:- What is the nature of CSR-related work in Nordea, and how do they practice CSR? - How can Nordea raise awareness about CSR among employees and other stakeholders?Purpose: The purpose with this thesis was to get an increased understanding about how Nordea interprets CSR and how they work with CSR. Finally with relevant theories in mind, this thesis presents suggestions on possible changes and opportunities within Nordea?s CSR-activities and how they can co-operate with NGO?s like CSR Sweden.Methodology: A qualitative study with deductive methods. A case study has been done with semi-structured interviews at a company and a nonprofit organization.Conclusion: The reality in which Nordea operates conforms to the theories presented in the thesis when we look at the driving forces behind working with CSR and the demands on the company that stakeholders have.

To be able to plan for the expansion of a town, one needs a vision of the future appear-ance of the town. It is the current issues (social situation, supply and demand, political control etc.) which decide what the ideal for town planning is. This is turn is the steering factor of the physical structure of the town. Therefore, the town's structure is decided by these ideals.In this report, I will present planning ideals that have historically been, and which criticisms that have been directed towards them. With reference to these issues, I will present those guidelines and ideals we have today for planning of our towns.

Rapid urbanisation is putting strains on both the landscape and the city dwellers and the pressure on planning for sustainable and equitable cities is crucial. As many cities in Sub-Saharan Africa are expanding, city planning has trouble keeping up to meet the needs of the growing amount of urban dwellers. Many cities have also been planned with the cars in focus and the needs and comfort of the pedestrians have been overlooked. The capacity of institutions is limited due to centralized government and bureaucracy, as well as corruption. Planning is erratically implemented and it is difficult to know what will happen.

The purpose of this thesis is to carry out a qualitative study of the perceptions of language teachers as to their role in the teaching of values and morals to pupils. Five language teachers have been interviewed about their perceptions of how values are taught and their role therein. The interviews serve to investigate the reality of teaching values to pupils in a Swedish secondary school and the work involved in this on-going process, this being with a view to having a better understanding of just how important a role the teaching of values plays in the daily working life of a teacher. Terms such as fundamental values and morals can be difficult to define as they are highly personal and can differ from person to person depending on one?s background, experiences and family circumstances, for example.

ABB är ett globalt företag med kontor och fabriker över hela världen och affärsenheten i Ludvika anses vara världscentrum för kraftöverföringsteknik. Enheten ABB Components i Ludvika har en avdelning som tillverkar kontrollskåp till transformatorer, denna produkt kallas för TEC. Produkten började utvecklas 1999 och har funnits tillgänglig på marknaden sedan 2002 i två olika modeller. Produktutvecklingen inom ABB ska ske effektivt och inom givna ramar för kvalitet, tid, kostnad och specifikationer. Det är även viktigt att hela företagets kompetens aktivt utnyttjas genom hela utvecklingsprocessen.

Diet and lifestyle are closely interrelated and believed to have a significant influence on four major public diseases - cardiovascular disease, cancer, hypertension and obesity, but also affects functional deficiencies like gluten- and lactose intolerance. Health added-value foods are thought to reduce health-related risks or delay the onset of these major diseases. Therefore, interest among scientists, researchers and the public in general has been growing remarkably over the last decade regarding these special foods. The Swedish market seems to be a good target for health added-values food. However, as there are many risks and cost factors involved for companies to enter the market or invest in R&D, it is important to take a step back and analyze the current market situation.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Background: Myocardial infarction is the most common individual disease among people in the west world. In Sweden there are over 50 000 women and men who get myocardial infarction every year and about 40 % of them dies. Exercise training is one part of cardiac rehabilitation and since 1980 Sweden use the guidelines from that time. Aim: The aim was to review exercise-training modalities in cardiac rehabilitation after myocardial infarction and the physiologic- and psychological effects. Method: Facts were obtained by searching through the database PubMed for articles published from 1994 and ten years forward.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Bakgrund: Omkring 10-15 % av befolkningen, oftast i arbetsför ålder, riskerar att någon gång drabbas av njursten. Nationella riktlinjer för njurstensbehandling saknas, men studier stödjer behandling inom 48 timmar för snabb symtomlindring och minskade besvär för patienten. Inom studerad verksamhet var tiden från diagnos till behandling lång och återinläggningarna var många, varför ett förbättringsarbete initierades.Syfte: Syftet med förbättringsarbetet var att halvera tiden från diagnos till behandling för patienter med akut behandlingskrävande uretärsten, samt minska negativa effekter relaterade till obehandlad uretärsten. Vidare syftade studien av förbättringsarbetet till att beskriva ett tvärprofessionellt teams erfarenheter av aktuellt förbättringsarbete gällande patienter med uretärsten.Metod: Ett tvärprofessionellt team bedrev förbättringsarbetet med stöd av Nolans modell för förbättringsarbete, vilket studerades genom en deskriptiv fallstudie med induktiv ansats. Effekterna av förbättringsarbetet utvärderades med Statistical Process Control (SPC).