According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

This study has investigated the Possibilities of implementing lean in a division of a hospital in Stockholm. The goal was to reduce the lead time for the patient to get his diagnose by implementing lean in the two production flows of this division. In order to accomplish it, a complete map over the value stream has been done. With the help of the value stream map and lean theory a list over the processes in contradiction with lean has been made. Finally propositions to implement lean and by this way reduce the lead times in this stream have been made out.

The purpose of this phenomenological study was to facilitate increased understanding of immigrant's experience of the meaning of work with focus on how that meaning can change as a part of the acculturation process. Participants (n=13) from eight countries answered an open question. The responses were analysed using Meaning Construction Analysis (MCA)-Minerva and the individual's life-worlds were made visible and discussed. The themes meaning of work, work, unemployment, education, adjustment, immigration, Sweden/country of origin, dreams, Possibilities and self appeared as jointly shared important aspects. The results indicate that work is of central importance, and although the individuals share certain experiences, the meaning associated with the themes is of a complex and individual nature..

The purpose of this thesis is to examinethe Possibilities for adding a floor to anexisting building using the two materialswood and sheet metal profiles as the loadbearing structure. An apartment buildingfrom the 60s has been used as referencehouse. Two different suggestions for thedesign are presented in the rapport. Oneof them has been analyzed with wood andsheet metal as the load bearing structure.Using the old constructional calculationsand blueprints of the existing buildings,the load bearing capacity has beencalculated. In the calculation programFEM-Design the building has been testedwith the loads that an extra floor wouldgive.

The aim in this project was to spread play in the city and acrossgenerations. My way of approaching this challenge was to explore theborderland between playground equipment and street furniture. Thisopened up many Possibilities to afford play in places where playgroundequipment often is excluded.The goal was to create one, or more, furniture with play value. The targetgroup was all vivasious people spending time in the public outdoorspace. Through user studies, a lot of serious playing and a lot of testing,the project resulted in a bench called Rollin´.

This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne. The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.

In today's producing companies, there is a high demand on early integrated productdevelopment. One way to facilitate communication between departments and collaborationbetween people and thereby enable early sharing of product information within the companyis to use PLM, Product Lifecycle Management.The CAD environment at Scania is at the moment being upgraded from Catia v4 to Catiav5. In this stage it is important that also the interacting computer systems in Scania?s PLMenvironment are adjusted and in the future join the development. Scania has an idea of howthese systems will be developed as the transition from Catia v4 to Catia v5 is being carriedout.

When I was fifteen I decided that I wanted to become a blacksmith. At the time of my decision I had been obsessed with fantasy for several years. I came to the conclusion that if I could not live in a fantasy world then at least I would make bits and pieces from it. That became the entry point of my fascination for material and techniques. I started with blacksmithing since it had an aura of magic or mystique in the material and in the making process.

This is a study of humanity about the meetings we have with one another. I write about this subject out of the perspective of Martin Buber and Gustaf Wingren. As I enter this area and begin the writing a few questions are being developed, such as:? Why do we as humans have the need to meet each other?? ?What happens with us when the meeting is absent?? ?What does it mean to love your fellow man or woman?? ?What helps or destroys our Possibilities to meet each other?? Buber talks about Me and You and the aim of the meeting we have with each other. When we meet each other it generates a responsibility against each other.

The purpose of this thesis is to investigate the relationship between urban transformation and the occupation movement in Sweden, aiming to identify the movement's characteristics and comprehend its changes over time. By analyzing qualitative material collected from occupants active within a span from the 1980 to the present, we examine how the occupation movement has evolved. We investigate the motivations behind the movement, the lifestyle of occupants, and their potential gains to get a better understanding of the culture. We explore the prefigurative politics of the resistance where occupant activists create alternative lifestyles aligned with their desired future, bypassing the wait for broader societal changes. Finally we inquire the current Possibilities of creating and defending meaningful urban spaces and social scenes..

The overall aim of this study is to achieve the increased knowledge of the use of the counselling methods in the student counsellors' work and to find the Possibilities for development. Two questions are used as guidelines:Which counselling methods do student counsellors use in their work in schools?How can the current education for the student counsellors be supplemented?The analysis of the interviews with six counsellors in Stockholm's administrative province showed that even uneducated counsellors use the same counselling methods as the educated ones. All these methods which are used remind of the known counselling methods that are the part of the current education for the student counsellors.In general counsellors experienced that the education for the counsellors should be supplemented within the field children with special needs and that conversation's methodology is the essence of the counselling work..

The purpose of this paper was to study the various organisations that work with drug abusing homeless people in Lund. We have tried to compare the Possibilities they have to change the way the homeless people look at themselves. The organisations that we have studied are Aluma, Diakonicentralen, the shelter Piletorp and the social welfare office.The methods used to collect data were interviews with professionals and homeless people as well as reading literature. We have used Ted Goldberg's (docent in social work at the university in Stockholm) theory. He writes that you have to be a significant other to persons with deviant behaviour to be able to help them become a part of the society and to change the way they look at themselves.

Background: Commerce over the Internet has exploded in recent years. For many companies it has become a necessity to offer their products overthe Internet. This new market ought to change the conditions for relations between customers and suppliers. Purpose: Our aim is to describe and analyse the factors that influence the relations between customers and suppliers, from a customer view, when commerce is conducted over the Internet.Delimitations: The study is limited to B2B commerce with IT-products. Methodology: The thesis is based on a study of the company IMS, their e-commerce site and organisations that buy IT-products over the Internet.Conclusion: Internet opens up new Possibilities for custom designed offers.

Since long time ago people have announced in one way or another when one of the membersof their family had died. In the old times ?oral? messages were used, e.g. people went to theirneighbors and told them what had happened. In church the priest announced the death of amember of the parish from the pulpit.When newspapers came into use at the end of 1800 and announcements became customary,this eventually turned out to be the ?proper? way in Sweden for announcing death.

This work aims to evaluate the possibility of using a graphical programming language to develop software for a digital signal processor. A fixed-point digital signal processor called Blackfin BF-537 is used for this. Instead of using conventional programming languages, like C or assembler, for software development the Possibilities to use a graphical environment to fill the same purpose are examined. The development environment primarily used is NI LabVIEW, but also the use of Mathworks Matlab Simulink is investigated. A variety of programs consisting of various signal processing operations and utilities are developed using these development environments.