As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Problem: Den svenska bankmarknaden befinner sig under förändring. Och i takt med att världen med hjälp av tekniska innovationer blir mindre, blir det också lättare för globala storföretag att etablera sig på nya marknader. Konkurrensen tenderar att öka bland Sveriges banker och det kan leda till att det blir enklare för bankkunder att välja en annan bank. Nu är det upp till bankerna själva att erbjuda tjänster och produkter som motsvarar kundernas krav. Syfte: Uppsatsen ska undersöka attityder samt belysa vikten av relationer och förtroende till personliga rådgivare i banker.

The aim of this study is to investigate how and in which form students come in contact with practical applications in the upper secondary school course Chemistry B. The study is based upon the assumption that all learning is situated in a social environment. The theoretical framework is the design theory perspective, which entails an assumption that the pedagogical tools affect the knowledge content.The empiric materials in the study are collected through three methods: textbook analysis, classroom observations and questionnaires. Two groups of students and their teachers were observed during a section of the relevant course. The textbook analysis focuses upon the same course section in the textbooks of the two groups and compares these books with the relevant section in a third textbook.

The aim of this one-year master thesis in archival science was to examine how municipalities take regulations concerning public records into account when they use Facebook. Another aim was to examine the involvement of archivists, registrars or similar staff in the management of the regulations. Since Swedish archival theory and practice has a close connection to the application of these regulations, such an examination was hopefully going to reveal tendencies of importance for archival science. The method used to collect information was a web questionnaire and the result was based on answers from 21 municipalities with an official Facebook page. The questionnaire showed that six of the municipalities regarded documents originating from their Facebook page as public records.

Background: It is necessary for a company to hold some unique and irreplicable competitive advantage in order to be able to succeed in a market. In a market where public procurement is an important part the competitive advantages will be characterized by the fact that some of the participants on the market are public organizations and that their actions as for procurement fall under the legislation LOU. The characteristics of competitive advantage also depend on and change with continuous changes on a market. Purpose: The purpose of this thesis is to study the competitive advantages that are presenton a current market characterized by public procurement and how these are created. The purposes is also to based on the trends on the market today study and predict the nature of the competitive advantage on the market in the future as well as the changes that we think will occur on the relevant market.

SVT is Sweden?s largest TV-network and broadcasts more then 22 000 hours of TV each year. SVT is a public service company where the basic idea is to reflect the world from different perspectives and news is very important for providing neutral and versatile information in a variety of areas. An important part of the flow of information is to continuously receive reports from all corners of the world around the clock. This places very high demands on the technology used and it is important that it function and develops to meet current and future growing needs.

One of our reasons is that we think the subject usability is interesting, is that we think it is an important. Usability is maybe the most important element when you develop or choose a system because it can save money for the companies and give the users a more delightful and better work environment. The aim of the investigation is to find out if the implementation of a web portal is a direction to reach higher usability in a complex system that consists of several different interacting applications. The objective of our investigation is to show if the implementation of a web portal is a direction to reach higher usability in a complex system that consists of several different interacting applications. In our case we will try to see if Karlshamns AB:s recently implemented web portal is more useful than their previous application (Movex with interacting programs) One thought with the report is to give the system developers a perspective of how the usability can be in-house made applications versus standard applications. Also companies that not have any computer- or department for development and which are thinking of get hold of, change, replace or complement their system and applications, may have some interest in our thesis. We have used a qualitative investigation method in our study to answer our hypothesis.

This Master?s Thesis is an evaluation of the software Xilinx System Generator (XSG) and blockset for Matlab. XSG is a module to simulink developed by Xilinx in order to generate VHDL code directly from functions implemented in Matlab. The evaluation was made at Saab Avionics AB in Järfälla, north of Stockholm. In order to investigate the performance of this new module XSG to simulink, a model of a frequency estimator often used in digital radar receivers were implemented in Matlab using XSG.

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

The forest property Fagerdal 2:10 was donated to the Swedish University of Agriculture in 1995 by Erik Rönnberg. The dominating species is Norwegian spruce (Picea Abies) and the average age is high due to selective cutting. The aim of this study has been to analyze how the forest on the property should be managed and demonstrate how a better estimated forest data affects the future management. The impact of the management on the carbon stock of the property was also examined. A forestry plan established in 2009 by Skogssällskapet was used as a basis for the analyses.

The purpose of this master thesis is to present a model that illuminates the important factors when deriving technical information from market data within a company. For companies to be able to become and stay competitive in the market, product quality is an important factor. Whilst good product quality leads to customer satisfaction and loyalty, lack of quality brings costs in service and replacements. To improve product quality, the developers need information and knowledge about what quality issues affect existing products. Most companies gather data from market about known issues, but in order eliminate known quality issues in new products; this data has to be transformed into information and knowledge.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

Tidigare forskning har visat att systematisk självrapportering är en fördelaktig metod för att följa enpersons psykiska mående över tid, och att en digital mätmetod i sin tur skulle innebära många praktiskafördelar jämfört med en analog. Detta är en experimentell randomiserad, kontrollerad studie som medutgångspunkt i personcentrerad vård och spelifiering undersöker 35 personers användarfrekvens ochattityder efter en tvåveckorsperiod där hälften har fått prova att självskatta sitt psykiska mående via enmobilapplikation, och hälften fått göra detsamma via ett analogt stämningsformulär. Resultatet visar enhögre användarfrekvens bland deltagarna i mobilapplikationsgruppen, samt ett uttalat intresse hosbägge grupper för digitala metoder för självskattning av psykiskt mående. Bägge metoderna ansesstärka personcentrerad omvårdnad. The aim of this study is to explore user frequency and attitudes for persons using a mobile applicationfor assessing mental health compared to persons using an analogue assessment method.

Svenska Aerogel AB has developed the material Quartzene® which is of the typeprecipitated silica and contains calcium - magnesium silicate ((Ca, Mg) SiO3). Thematerial is used for molecular filtration of contaminated air. Qartzene?, which is inpellet form, is porous and has a high internal surface which is a requirement for themolecular filtration. With the use of various impregnations, filtration can affect thedesired outcome.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.