The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

 Genotyping can be used to link genetic variation among individuals to certain diseases or conditions. Some known disorders and states that are dependent on single nucleotide polymorphism (SNPs) are lactose intolerance, venous thrombosis, hereditary hemochromatosis and the difference in sensibility among people to metabolise drugs.In this project a new kit, TaqManÒ Sample-to-SNP KitÔ for extraction of DNA and preparation of the extract for genotyping with real-time PCR and allelic discrimination, was evaluated. QIAamp® DNA Blood Biorobot® MDx Kit was used as the reference method.The purpose of the comparison was to find a method that makes DNA extraction from blood samples cheaper and faster, but with the same reliability as the reference procedure.The results of the evaluation showed a complete agreement of the genotype results between the methods tested, which means that the new method was as reliable as the reference method. The costs of reagents and material would be reduced with 52% if the new method is adopted, that alone would result in a cost reduction of 144 000SEK a year with a sample volume of 650 samples/month. The time for DNA extraction would also be reduced with the new procedure. .

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Ground construction has to a large extent been dominated by traditional meth-ods during the last 50 years. Although the construction has been changed meanwhile innovations are not accepted. In collaboration with NCC Ltd Region South, I have examined a modern con-struction methodology that has been developed by NCC for future large pro-jects. The method is divided into two central phases. Phase 1 is? Single Pro-duction? which is a preliminary period for ground constructions to come.

The purpose of this study is to analyze the interrogation transcripts of interviews with girls between the age of 11 and 16 who are alleged victims of sexual crimes. The examination is done from a gender perspective, by comparing six interrogations by male interrogators and eight interrogations by female interrogators. The study has used linguistic indicators relating to the interrogation methodological guidelines, in order to highlight how the interrogators give girls the opportunity and space to share their experience of the alleged sexual offense. Text material is categorized based on themes and analyzed in detail to find any gender-specific patterns of hearing leaders and if the girls are given space and opportunity for a free storytelling. The results show that in several themes, differences between the male and the female interrogators can be discerned.

Biogas is a renewable energy source that is produced by anaerobic digestion of organic mate-rial. In Sweden, biogas predominately comes from sewage water sludge and landfills or from organic waste of households and industries. Small scale digestion plants at farms are espe-cially expected to contribute to increased biogas production in the future. Biogas can be ob-tained directly in it?s raw form and used as fuel in a combustion chamber.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

SNA Europe?s handsaw concept is called ?Bahco Handsaw System? and is constituted by a saw handle with the possibility to switch between different saw blades. The sales of ?Bahco Handsaw System? products have not achieved the desired results probably due to the high price. Developing a more cost efficient handle, enabling a lower consumer price of the product, is assumed to increase the sales volume.

The purpose of this study was to examine knowledge within the social services. We narrowed the study down from general knowledge to scientifically produced knowledge and how the social workers relate to such knowledge. We aimed to see how the social workers perceive different knowledge and how they relate to the different sources of knowledge. We also examined the different factors that will enable and motivate social workers to stay updated with scientifically produced knowledge that is relevant to their work. We also examined what limits the ability or motivation for renewing ones knowledge.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

To achieve a sustainable development, three aspects have to take equal place in the society; environmental, economical and social. To reduce the impact on the environment and the amount of greenhouse gases supplied to the atmosphere, industrialized countries and less developed countries must start cooperating. Also the use of renewable energy sources, like solar, hydro and wind power, have to increase.Wind power has great potential as a future energy supply. It is cost efficient, quickly developed and the resource is abundant and available worldwide.Examinations made in Sweden, indicates that there are difficulties establishing wind power at the same pace as the environmental goals, set by the Swedish government, requires. Mainly because people living nearby potential areas for wind power farms, appeal against the decision.This study aims to investigate differences between how people in Sweden and Brazil look at wind power as a future energy source and at the establishing process.

In electricity markets evolving towards liberalisation and internationalisation, green certificates are seen as an important tool to promote production of renewable energy. In a green certificate market producers sell certificates received per unit of electricity generated from renewable energy. Trade in renewability is thereby decoupled from the the physical electricity trade. Tradable green certificates in combination with renewables obligation are implemented or planned in several EU member states. Integration at EU leveland the creation of a common certificate market seem like a possible next step.

ABB and Prevas have initiated a collaboration to sell a system to optimize steel industry furnaces, called FOCS. The purpose of this thesis is to investigate possibilities for integrating Prevas FOCS and ABB 800xA.The result of the investigation is used for an implementation of a prototype of the integrated system. The study shows a general method that can be used when implementing two software systems. The prototype of the integrated systems is made with usability principles in mind. This is a very important aspect in order to create a good working environment for the operators of a steel plant.