Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their Position and to what extent the Diligentia-ruling could be cited as precedent.

Abstrakt Roos, Andrea & Ståhl, Jenny-Ann (2009) Specialpedagog med arbetsmiljöuppdrag (Special need´s teacher with a working environment mission) Skolutveckling och ledarskap, Specialpedagogisk påbyggnadsutbildning, Lärarutbildningen, Malmö högskola. Syftet med denna undersökning är att ta reda på vilken roll specialpedagogen kan spela om han/hon upptäcker vuxenmobbning och kränkande behandling i skolan. Utifrån detta syfte ställs frågor som: Hur mår vuxna i skolan idag? Har specialpedagogen kompetenser för att hantera vuxenmobbning och kränkande behandling i skolan? Hur kan specialpedagogen främja den psykosociala arbetsmiljön i skolan? Kvalitativa intervjuer har gjorts med tre specialpedagoger och tre rektorer på fyra olika skolor. Samtliga specialpedagoger har en specialpedagogisk påbyggnadsutbildning som påbörjades efter 2001 och alla rektorerna har rektorsutbildning eller motsvarande. Studien visar att specialpedagogen har relevant utbildning och en bra Position mellan ledning och arbetslag, för att delta i både det proaktiva och reaktiva arbetet med vuxenmobbning och kränkande behandling, men inte alltid mandat från ledningen att göra det.

The competition for customers in today?s society is growing rapidly. Companies invest a great amount of time and recourses to establish and preserve a strong brand. RePositioning is a process that today is necessary for virtually all brands at some point during its lifetime and is about to change a customer's perception of a brand name, by changing its associations. The goal is to create a new, stronger Position for the existing brand.

This masters thesis investigates how the Swedish county libraries relate to equality between men and women. The thesis treats the county library both as a place of work and as a part of the national library network. One of the reasons why this study focuses on county libraries is because of their special Position in the Swedish library organisation as a link between the national policy and the public libraries. The analysis in the study is based on theories that argue masculinity and femininity as social constructions, and therefore can be affected by a different type of conduct. Data was gathered using qualitative questionnaires combined with some quantitative elements that were used to gain fundamental facts regarding the distribution of employees between the sexes and the existence of equality policies.

I en ambition att öka effekten och insatsberedskapen i den svenska försvarsmakten har stora omorganisationer skett efter det kalla krigets slut. Den senaste förändringen innebär att värnplikten läggs på is under fredstid och att kontraktsanställda soldater skall ingår i förbanden istället. Detta har medfört reduktioner i personalvolymer, troligtvis för att kunna bekosta löner för de kontraktsanställda soldaterna. Inom flygvapnets markförsvarsförband har reduceringen blivit så stor att vid en spriding av det svenska flygvapnet, finns inte tillräckligt med förband för att skydda samtliga baser effektivt. För närvarande används hundar som sensor för lokalisera fientliga spaning och sabotageförband vid och omkring svenska flygbasområden.

There are several different kinds of bacteria that has developed resistance against the antibiotic agents used in todays medicine. Most of them has evolved from the human health care but several of them has gone over to also cause problems in the animal health care. They often occur as nosocomial infections and the greatest risk of exposure to them is during health care. Since infections with a resistant bacterium can be difficult to treat, it is desirable to prevent this spread, especially since an animal treated in a hospital often is more susceptible to infection, due to their primary condition. In Sweden the current resistance situation is good and is yearly monitored by the Swedish Veterinary Antimicrobial Resistance Monitoring (SVARM) programme.

Youth unemployement in Sweden is at an all-time high, a fifth of all university and college students live in poverty and the number of young on welfare is increasing. This study attempts to answer the question of how youth deprivation has been made possible as a consequence of political action, focusing on youth unemployment.I critically examine the role of the Swedish government, the Swedish Labour Organisation (LO), and the various government departments through text analysis, in order to answer the question of how the current discourse on youth Position in the labor market. Because youth unemployment is not an isolated phenomena the analysis covers several policy areas, such as education policy, labor market regulation and housing policy. I use discourse theories drawn from Laclau and Mouffe to expose how language is used as an instrument of political power.I conclude that the current situation is a result of policy choices where the young have fallen behind due to lack of political organization. Their situation is not problematized to the required degree and is often explained on an individual level rather than on a structural level..

Syftet med denna studie var att beskriva och analysera fyra organisationers preventiva arbete mot utbrändhet. Studiens vetenskapliga Position var hermeneutisk med kvalitativ design. Intervjuer gjordes med personalansvarig i respektive organisation. Utifrån fenomenologisk analysmodell av Giorgi beskriven av Malterud (1998) analyserades sex teman; orsak till utbrändhet, hälsa, samhörighet, psykosocialt klimat, vägledning och kompetensutveckling. Analysen av intervjuerna skedde utifrån tre teoretiska perspektiv; salutogenetiskt perspektiv, stressteori och Krauklis och Schenströms modell för förebyggande arbete mot utbrändhet på organisationsnivå.

I Sverige har forskningen kring mäns partnervåld mot kvinnor främst utgått från kvinnans roll som våldsutsatt istället för mäns roll som våldsutövande. Syftet med detta arbete är att undersöka hur den svenska facklitteraturen diskuterar mäns partnervåld mot kvinnor. Vår frågeställning har varit följande: Vilka generella konstruktioner av mäns partnervåld mot kvinnor framkommer i facklitteraturen med beaktande av temana makt och kontroll, kvinnans självbild, omgivningens attityder och normer samt orsaksförklaringar till partnervåldet? Arbetet utgörs av en kunskapsöversikt över sju stycken primärdokument som har analyserats med hjälp av socialkonstruktionistisk teoribildning. Resultaten visar att det finns en risk med att majoriteten av författarna i våra primärdokument diskuterar kvinnor som en särskilt utsatt grupp för mäns våld.  Författarna konstruerar en bild av kvinnan som offer för mannens partnervåld och mannen som förövaren.

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

This thesis is based on a conversation about gender identity and the pronoun hen in an episode of the radio programme Tendens on Swedish public radio, P1. The participants of the conversation are a scholar and a journalist/show-host. The goal of the research has been to analyse how the conversation is constructed from its context and which topics that occur. The goal of the research has also been to analyse how the participants of the conversation Position themselves and how the conversation composes and re-composes norms and values regarding gender identity in society. Critical discourse analysis, completed by Conversation analysis has been the theoretical and methodological approach.

Syftet med studien var att synliggöra hur bildterapeuter arbetar med vuxna med PTSD, och eventuella skillnader och likheter i arbetssätt. Ett annat syfte var att få ökad kunskap om hur bildterapi bedrivs vid PTSD och vilka delar i behandlingen bildterapeuterna ser som verksamma.Frågeställningarna var: a) Arbetar bildterapeuter annorlunda vid PTSD än vid annan problematik? b)Vilka beståndsdelar i det bildterapeutiska arbetet ser bildterapeuten som särskilt verksamma vid PTSD?Metod för studien var semistrukturerade intervjuer med 6 bildterapeuter med erfarenhet av att arbeta med PTSD. Fem intervjuer gjordes via personliga möten och en via Skype. Intervjuerna spelades in digitalt, transkriberades och bearbetades därefter genom Tematisk Analys.Resultaten visar att bildterapeuterna håller fast vid sin terapeutiska metod oavsett problematik hos patienten de möter men att förhållningssättet förändras när diagnosen PTSD finns från terapistart.

This thesis is about informal seatings, those which are planned to merge into the city core environment and to supply a flexible public space. The thesis discusses how a diverse range of elements could result in different functions and social meanings. These are illustrated with visual examples and conceptual drawings. The Position of the seating in a small public place is important, as well as its location in the city. Furthermore, the detail design of the seating, such as the form and dimensions have to be considered in order to create an informal seating appropriate for the user. This leads to the broad scope of this thesis which deals with the small scale - how the seatings can create a good environment in a small place; and the big scale - how a site can influence the city. This thesis suggests the physical design of some informal seatings and also investigates how these seatings can strengthen the place through their function and how they relate to their surroundings.

The purpose of this study has been to examine what it is in the situation that affects which leadership that is applied on the members of the organization. Our questions that we have explored were; What is it in the situation that influences the leadership applied on an individual or staff group? What similarities and differences have emerged by Hersey and Blanchards situational leadership model?Further, we used qualitative semi-structured interviews at the interview procedures with three managers and three employees. Hersey and Blanchards situational leadership model and Goffmans theory in the book "The presentation of self in everyday life" have been used as a foundation and inspiration in this study.We have found that circumstances like the size of the staff group along with the organizations financials and the resources affect the leadership behavior and how well it is matched with the employees. The function of the leaders Position in the context, and the purpose of the situation influences how the leadership is formed.

This examination project has been performed in collaboration with Husqvarna AB, one of the world?s leading manufacturers of both commercial and professional garden products such as chainsaws, trimmers and lawnmowers. Husqvarna AB always strive to develop and improve new and existing products and components to ensure an attractive product and a competitive Position on today?s market One of these components is filled balances. This is a component unique to the company and is one of the parts in their fuel-powered chainsaws.