The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and Prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This thesis examines some special education teachers with experiences of childrendiagnosed with dyscalculia. Problems with mathematics at school may occur to allchildren in all schools. It is therefore important that the teacher knows the variousdisabilities that teachers may encounter. The study is based on four randomlyselected special education teachers, all-working at schools that are related to amedium-sized Swedish town. This work will immerse in the knowledge ofdyscalculia among four special education teachers.The interviews revealed that all special education teachers felt that dyscalculiainvolves specific difficulties in mathematics, their views on dyscalculia is consistentwith current research.

The aim of this Masters thesis is to examine what part and importance electronic games play in the life of girls, how the girls use electronic games and what the girls think and say about their use of electronic games. We also intend to examine what girls have to say about electronic games at the public library. Our attempt is to illuminate and bring knowledge to those who work within the library with the selection, purchase and conveyance of electronic games. Method used in the survey is focusgroup-interviews with girls in the age between 12-14 years in three different schools. The findings are related to four different perspectives, theory of child development, from a gender perspective, theories of understanding how young people use computer games and theories to understand the purpose of public libraries.

The purpose of this study was to investigate young teenagers 13-16 reading habits and attitudes concerning todays modern teenage literature especially written for the young teenagers. The study also includes the readers apprehension of the literature and how the target group is reached. The study is based on results from questionnaires, interviews and by compiling summaries of literature relevant to this study. Earlier research has been compared with results from this study. Reflections made by teachers and librarians concerning the youths reading habits are an integral part of the study.

Background: The competition is getting harder between the universities. To reach the high school students and discover which means of contact they Prefer and how they perceive student recruitment are important issues in order to succeed in marketing strategies.Purpose: The purpose with our report is to investigate, analyze and compare the student recruitment in three universities and investigate how the high school students want to be contacted. Then we compare to see if they think alike.Method: We have done a qualitative study and chosen to use focus group interviews for the high school students and interviews for the universities to collect our empirical data. We have compared the empirical data and analyzed it with communication processes and marketing communication as theoretical grounds.Result: All of the universities work approximately the same way with their student recruitment. They put a large effort in the Internet and social networks as well as the personal contact.

This study explores the selection processes regarding fictional literature in English as asecond language education. The aim is to illustrate the relationship between the knowledgeteachers seek to pass on to their students and how the governing documents and the Westernliterary canon affect which literature that is chosen. The study uses qualitative interviews withsix teachers from different gymnasial schools in Northern Sweden. The results show thatteachers use literature as a tool for teaching grammar, lexicon, language structure and storytellingskills. In the more advanced English courses, the teachers Prefer to exert more controlover which literature is read, mainly due to the fact that the governing documents specificallyrequire a presence of older, culturally established works.

This study examines work relations on a real estate agency. My interest is to examine how real estate agents apprehend their work relations, and how a recession can affect these relations. Previous research shows that the occurrence of competition in groups decreases the motivation to cooperate. A different research illustrates that reward interdependence is important to performance, and that task interdependence drives observed cooperative behavior. The study contained six interviews with real estate agents working on commission.

Patients who undergo surgery receive general anaesthesia or any form of conduction anaesthesia during the operation. For most people it is strange, unexpected and for many something completely new to be a patient and undergo surgery. Awake conduction anaesthetic patients? experiences from the intraoperative period were little studied. The purpose of this study was to examine awake conduction anaesthesia patients? experiences.

The purpose with this master thesis is to analyze how the Swedish County Administrative Board (Länsstyrelsen) acts in an environment that changes fast with more regional actors than ever before. There are also proposals regarding new public authorities and eventually a reduction of the Swedish County Administrative Board.By studying a report issued by the Board in December 2005 the aim is to find their intentions and actions for the future. By using three diverse theoretical concepts - the public organisation, the instrumental perspective and two separate perspectives from new institutionalism - the expectation is that I will have the possibility to analyze the intentions of the organisation in many different ways.In this case study I also want to take into consideration the central discourses in the regional debate, shall we decentralize or shall we keep on having a strong state even in the future? What kind of regional policy does the Swedish County Administrative Board Prefer?The result shows that the Swedish County Administrative Board struggles for a strong state even in the future, but it does not propose any huge changes. In many ways it seems like they act as they are supposed to - as an instrument for the government - but despite that it is obvious that the Swedish County Administrative Board tries to show that it has the traditions and knowledge.

Background: The competition is getting harder between the universities. To reach the high school students and discover which means of contact they Prefer and how they perceive student recruitment are important issues in order to succeed in marketing strategies.Purpose: The purpose with our report is to investigate, analyze and compare the student recruitment in three universities and investigate how the high school students want to be contacted. Then we compare to see if they think alike.Method: We have done a qualitative study and chosen to use focus group interviews for the high school students and interviews for the universities to collect our empirical data. We have compared the empirical data and analyzed it with communication processes and marketing communication as theoretical grounds.Result: All of the universities work approximately the same way with their student recruitment. They put a large effort in the Internet and social networks as well as the personal contact.

The purpose of this master thesis is to investigate different types of measures for making buildings more energy efficient and to estimate their profitability. The calculations were performed with the building simulation program VIP+ and the evaluation of the profitability with the life cycle cost method. Furthermore, it was examined how losses in the distribution of secondary systems of district heating can be avoided. Options to replace district heating with a local district heating system based on bio-energy have been investigated. The possibilities of achieving more efficient thermal energy consumption and production for the chosen estate were also examined.The object of the study has been a residential estate with 133 detached houses in Uppsala, built in 1974.

The aim of this study was to examine what impact restored and constructed pounds and wetlands have on waterfowls in the area of Linköping. The birdlife in five constructed wetlands werechosen to investigate if specific factors like age, size and vegetation affected the avian diversity in wetlands. Also, extra focus has been given to the threatened Horned Grebe (Podiceps Auritus), breeding in the studied area. The results showed that the number of species as well as individuals of waterfowl and Horned Grebe changed over time in what might be a result of succession in the wetlands. Comparing the number of birds to the size of the wetlands showed a clear correlation. Larger areas inhabited greater numbers of species and individuals.

The purpose of this thesis is to investigate peoples experience when listening at audio books. During recent years the use of audio books has increased significantly. With that knowledge and the fact that this is an almost unexplored area within Library- and Information science our interest grew even stronger. The thesis is based on two different theories. To be able to place audio books in a context we have applied a media- consumption perspective by asking questions like when, where and how the media-consumption takes place.

The focus of this thesis is on what is considered to be a suitable foster home. For the study to be carried out an application had to be made to get access to the foster home assessments in a medium-sized municipality in Sweden. With the support of attachment theory and theory of standards different categories have been picked out and analyzed in foster home assessements that have been approved. The conclusion to what is considered to be a suitable foster home is a complex issue, as there are many factors that are interacting. Social workers seem to focus on the importance of a family?s ability to provide some kind of stability and security for a child who is considered to be placed within their home.

Every now and then new political ideas appear which creates debate. A current example of political debate is the one which concerns the creation of a feminist political party in Sweden -Feministiskt initiativ. Apparent in the current debate is that there are two existing conflicts of ideas present. The liberal thought of politics of ideas stands against feminism's demand for presence in the political life. And the other, the conflict which concerns the question of where a line between the public and the private spheres should be drawn.