As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

The voltage regulation in Fortum Distributions medium voltage network in Stockholm does not work satisfactory. This results in too high distribution voltages with many customer complaints as a consequence. The reason is the model responsible for compensating for voltage drops in the distribution network. Despite several adjustments Fortum has not been able to find the source of the high voltages and has therefore appointed an investigation in the form of a thesis work.The aim of this investigation is to locate the error and to produce a proposal regarding the solution of this error using the existing system, common industrial knowledge, state of the art research and the option to use voltage readings from the different substations.The conclusion of this master thesis is that the largest contribution to the high voltage levels is made by the large compensation for distribution loses. Furthermore an additional error in the model has been found.

This thesis is about pricing of ice hockey tickets in Swedish ice hockey. Ice hockey is a large sport in Sweden, with clubs that more and more are acting like companies. These clubs tend to build new arenas that in many ways change basic variables.The thesis is an analytic thesis based on information about the clubs and interviews. The purpose is to study the basic variables for pricing of tickets in Swedish ice hockey. Furthermore the pricing itself and its connection to the new arenas are studied.The focus of the thesis is on the three clubs HV 71, Färjestads BK and Linköpings HC.

High brand equity is a great asset for companies that operate their business in a free and competitive market. Brand equity can arise from both product-related and non-product related attributes and may be viewed from many different perspectives. This study examines which different attributes that contribute to enhance brand equity from customers point of view at the Swedish market for agricultural machinery. The study have been developed using a comprehensive literature search in order to investigate the field regarding brand equity and brand image. The literature review results in one product specific and one non-product specific approach in order to examine factors that contribute to enhanced brand equity. This takes the form as one survey-based approach regarding the non-product related attributes which is examined by interpreting the extra value added by different attributes.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

Nynas produces bitumen at two refineries in Sweden. The bitumen is shipped to seven depots along the swedish coast line, and from the depots special trucks handle the transportation to customers. Recently Nynas has transformed its supply chain and closed down a few depots. At the moment the company is considering a further reduction of the number of depots. In connection to these discussions an analyse of the companys distributionsystem and of possible changes is required.

AbstractHudiksvalls coordinating model - a model to make cooperation easierCamilla Andersson and Åsa GradinThe purpose of this study was to examine the experience each one of the administrators have of their own new model in Hudiksvall to make cooperation easier for the three different administrations in Hudiksvalls municipality. The study will focus on the administrators experiences of Hudiksvalls coordinating design. Questions of the study were: How is the influence of the model on the rules? How is the influence of the model on expectations and parts? What kind of influence did the model have on the responsibility distribution? What kind of influence has the model on the responsibilities at the transfer of costs? To answer the questions of the study we applied a qualitative method, it was made through a standardization interview guide and open questions, with six of the dealing officers who works with the model. Some of the results wich can be discern are by an economic character, andfor the clients that they won`t be passed around the administrations in the community, they get the right help, quick and safe.Key words: cooperation, coordination..

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Denna studie jämför hur Capital Asset Pricing Model (CAPM) och Fama-French trefaktorsmodell förklarar och förutspår avkastning på en global aktiemarknad. CAPM utgår ifrån att investerarna förväntar sig en riskfri ränta adderat marknadspremien multiplicerat med företagens exponering mot marknaden. Fama-Frenchs är en utvidgning av CAPM modellen, där företagens storlek och book-to-market-värde läggs till som förklarande variabler för avkastning. Genom regressionsmodeller och prediktioner för portföljer indelade i storlek och book-to-market jämförs modellerna. Fama-French tycks vara genomgående bättre på att förklara och förutspå avkastning under perioden 1990m07-2013m02 för samtliga portföljer, förutom portföljen för stora företag med medelhögt book-to-market värde.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Wind is used as an energy source all over the world. To be able to use this effectively, there is a need for as good forecasts and forecast models as possible. One of these models is Coupled Ocean/Atmosphere Mesoscale Prediction System (COAMPS®) that is used to calculate short time forecasts. This model is used here to calculate wind speeds at two different areas in Västra Götaland, Bengtsfors and Vänersborg. There are also wind measurements with SODAR stations for these areas.

An important process for grid companies in order to reduce power losses in electricity distribution grids is to figure out where and how they appear. This report describes the factors that cause power losses in low voltage distribution grids and methods for how they could be measured and analyzed. Measurement data for consumed and injected energy were collected for twelve low voltage distribution grids owned by Gävle Energi AB in order to analyze the size of the power losses and how the measurement uncertainty affects the collected data. Then models of three of the grids were created in MATLAB in order to analyze the data and the power losses were calculated to be compared to the collected data. Curve fitting were also used as a method in order to analyze the power losses from collected data.The results show that the losses in the studied grids are low.

Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.