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.

Genom webbaserade enkäter har data insamlats för att undersöka huruvida det finns en korrelation med de olika personlighetsdragen inom The Big Five och olika dimensioner av prosocialt beteende. Till detta utformades en enkät genom sammanslagning av Ten Item Personality Inventory (TIPI) och Prosocial Tendency Measure (PTM), där index togs ut för alla olika dimensioner. Respondenter rekryterats genom ett tillgänglighetsurval (N= 79, varav 24 stycken män, M= 39,6 år, SD= 13.6, 55 stycken kvinnor, M= 40.1 år, SD= 13.6 ). Totalt av urvalet var 13,8 procent uppvuxna i en storstad, 28,8 procent uppvuxna i småstad och 57,5 procent inom landsbygd. Inom urvalet hade 10 procent en grundskoleutbildning, 38,8 procent gymnasieutbildning, och 51,3 högskole- eller universitetsutbildning.

Är poliser mer spänningssökande än andra? Det är frågan som ligger till grund för studien där syftet är att jämföra poliser med lärare i vilken utsträckning de söker spänning. Studien genomfördes med hjälp av ett frågeformulär bestående av 28 påståenden som kommer ifrån redan vedertagna skalor. Dessa är Eysenck Personality Inventory och Zuckerman?s Sensation Seeking Scale.

The aim of this essay is to study the importance of team organisation of teachers? learning of teaching and learning and to find out different obstacles and possibilities.I carried out the study at a schooldistrict in a community in the south of Sweden. Data was collected by group interviews and document studies. To get all kinds of teachers, from pre-school to year six, in the groups the sample was made by the headmaster of the schooldistrict. Since it is a case study the findings can not be considered as general, but they can hopefully contribute the pedagogical discussion and future research.The findings show that there exists a difference between the expectations on policy level on the one hand and on the team level on the other hand.

This study focuses on a specific organization of a Security Operations Center (SOC) as a case studyto first identify specific challenges related to the work process, preceding with identifying whichprinciples from various process models, such as agile and traditional methodologies from softwaredevelopment companies, can be implemented. Initially, the study presents relevant research on agile and traditional process models as well asresearch on SOC. Subsequently, six semi-structured interviews are planned and conducted withemployees within a specific SOC-type organization to identify the current work process and thechallenges affecting the organization?s work process. The results of this study indicate a description of the current work process in the organization aswell as a variety of challenges related to technical and organizational issues.

The purpose of this research is to examine how a ogranization can create Word-of-Mouth and how they can use this type of marketing to make their brand stronger..

The aim of this university paper was to understand how eight former clients at Staple reformatory had experienced their stay there. The clients at Staple are young people between 13-20 years old, both boys and girls.The basic questions were: What picture do the clients have of the treatment they received?What has been, from their perspective, the most important during their stay? Do the clients think the time spent at Staple has helped them? And how do they describe their change, if there was any?We gathered the information from the youngsters with qualitative interviews based on a manual divided into covering different themesWe found that the time at Staple had been very positive for all the former clients that we interviewed. They described the relations with the staff at Staple as central for their rehabilitation. The most important task for the people that work there is to set a good example for the client, and to be role models.

A secondary and a pioneer tree species can with advantage be included in a mixed stand to increase the use of sunlight. Nitrogen-fixing plants have been shown to increase the supply of nitrogen in the soil by, for example, litter fall. This deposition acts as a biological fertilization, which may be used by non-fixing plants. Alder is a nitrogen-fixing, pioneer tree species that loses its nitrogen-rich leaves late in the autumn. The aim of this study was to examine the effect on the total volume of production, when different proportions of nitrogen-fixing Alder were part of spruce stands.

Elitskon? is a new type of horseshoe for trotters. It is supposed to give the horse a trot that mimics the movement pattern of a horse trotting unshod. Many horses show a better trot unshod but this can only be used to a limited extent due to the great wear and tear of the hoof. The objective of this study was to evaluate whether the qualities of Elitskon? are similar to the unshod horse or the traditional aluminium horseshoe.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .

The purpose of this study has been to examine and analyze school counselors? experience of collaboration with other professions in the student health team and the preconditions for their work. The study is based on qualitative semi-structured interviews with six elementary-, and two high school student counselors in a medium-sized town in Sweden. The theoretical approach being used is: role theory, theory of professions and theory about collaboration. The study´s result shows that the school counselors? experience an unclarity in their job assignments and their role is often described as diffuse and vauge.

The subject of this study is factors that contribute to immigrants wellbeing in their new country. Our purpose was to describe and examine different factors that according to eight immigrants have contributed to their wellbeing in Sweden. Our main question was: Which factors have, according to our respondents, contributed to their wellbeing in Sweden.To achieve this, we have conducted qualitative interviews with eight different individuals. We also collected current documents and research related to the subject matter. We chose three different theoretical perspectives: Antonovsky´s Sense of coherence, Maslow´s Hierarchy of needs and Mischel´s CAPS-theory (cognitive-affective personality system) as models for the explanation of our analysis.The result of our survey was that we could detach six different categories which the respondents expressed had contributed to their wellbeing.

To accomplish my purpose about where bullying is emerging and how bullying utter it is self and if the educationist consideration disposes conform to the students, i chose two classes from two different schools. With the help of the students thought and speculations and with the educationalists answers, I come to a result. I want to add that my results agreed with the early scientists? research. The results also confirmed by literature and by theories that showed in my result.

From underwater boat to submarine ? The development of the Swedish submarine service 1945-1960 The scope of this essay is the development of the Swedish submarine service during the period 1945-1960. The aim is to answer the following questions:- What kind of new technology did Sweden acquire when salvaging the German type XXI submarine off Gothenburg at the end of World War II?- In what respect did this technology differ from that of the Royal Swedish Navy and did it subsequently contribute to the tactical and operational development?- What tactical and operational development was accomplished between 1945-1960?The timeframe, 1945-1960, was chosen since this is when the analysis of the salvaged type XXI submarine and related effects was conducted. Furthermore, it is also during this time that the Swedish submarine service is beginning to evolve as a result of the new knowledge mentioned above and the experiences made by both the allies and the Germans during World War II.The theoretical framework primarily refers to the theories on naval warfare by Sir Julian Corbett.

This is an essay about how disabled young people look upon themselves and their handicap. The purpose of the essay was to illustrate how the identy and self-image of young disabled persons is formed during their youth, and also how they experience their handicap during this time in life when you compare yourself with friends and other significant persons.My questions were:1. In what ways is the identity and self-image affected by being handicapped?2. Which experiencies do handicapped young people have when it comes to how other people treats them?3.