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.

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.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

Predatory pricing is one of the most frequently discussed topics in competition law and should be considered both from a legal and economic perspective. The concept of predatory pricing can bedescribed as a situation where a company is pricing at a level that, according to the assessment theories, is unreasonably low. The problems with this type of conduct arises when the low prices hinder competition. A company which uses predatory pricing will likely deter rivals entry to the market or drive the existing ones out of it. In the long run, the effects on competition will likely be higher prices which will hurt customers and consumers as well as competition.

The European Council agreed in 2008 on a climate and energy package to combat global warming. This package is valid for each EU member country and means that greenhouse gas emissions must fall by at least 20% and the EU's energy use to 20%, consisting of Renewable Energy in 2020. The Swedish Government has set stringent climate and energy with the intention to set an example for the rest of Europe. For example, renewable energy sources account for at least 50% of energy use and our climate emissions to fall by 40% by 2020. A combination of these goals and a steadily rising oil price has led to an increased demand for wood fuel in the form of such branches and tops.

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

The Master Thesis work this report is based upon has been conducted in cooperation with Svea Teknik AB. Svea Teknik is a consultant firm which is developing parts of a tunnel boring machine on behalf of Atlas Copco. The machine is being developed to mechanically excavate hard rock by fixating itself in the tunnel and then press a large rotating cutter-wheel equipped with disc-cutters against the tunnel wall. The disc-cutters are the tools that are in direct contact with the hard rock and are therefore exposed to extensive wear and needs to be replaced on a regular basis.The purpose of this Master Thesis has been to develop a service equipment that will enable time effective and safe changes of disc-cutters. The disc-cutters have a diameter of 17 inches and weigh about 130 kg.

In today's society, the availability of energy plays an integral part in our everyday lives. Unfortunately, the price of energy in Sweden has increased in recent decades. A large part of our energy consumption goes to heating modules for houses, where heating methods that depend on energy sources such as electricity, district heating, fuel oil, gas and biofuels are the most common ones. During the winter period, the increase in energy costs becomes significantly evident, especially for small property owners. This increase in energy cost is most noticeable for home owners with electric heating.This thesis is written at the Halmstad University, in cooperation with a company, which makes parts of this thesis confidential.

This paper examines if trading suspensions on Nasdaq OMX Nordic - Stockholm work as a contributing factor in creating a secure trading. This has been made through an event study and examination of abnormal returns. Our results for plus tick suspensions indicate that suspensions fulfill their purpose in creating a more secure trading since the trend of abnormal return we observe prior to a suspension is disrupted. Thus, the suspension is warranted. The conclusion is that the market cannot be completely safe; as the law and practice is structured today an abnormal return is inevitable.

Syfte: Syftet med denna uppsats är att undersöka förändringar i pris och tillgänglighet på OTC-läkemedel före och efter avregleringen av det svenska apoteksmonopolet ur ett konsumentperspektiv.Metod: Kvantitativ undersökning med abduktiv forskningsansats, där datainsamling sker via telefonkontakt och observation av hemsidorTeori: Marknadsformer, Avregleringar, Marknadsmixen, Prissättningsstrategier, ÖppettiderResultat: Uppgång skedde kontinuerligt i pris på OTC-läkemedel före avregleringen av apoteksmonopolet och öppettiderna var då begränsade. Undersökningen visar att pris på OTC-läkemedel marginellt gått upp och en ökning skett i antal timmars öppethållande per vecka bland samtliga återförsäljare. Avregleringen har bidragit till stora variationer i priser och öppettider bland olika återförsäljare. Det finns ett mycket svagt positivt samband mellan pris på OTC-läkemedel och öppettider. Starkast är sambandet för Bensinstationer och Kiosker och närbutiker där undersökningen visar på både ett högt pris och flexibelt öppethållande..

This paper quantitatively examines the effects of marketing brands within the same product category and the same brand portfolio jointly. We have chosen to call this type of marketing category advertising. The results of the study show that category advertising leads to increased brand awareness within the category, which is particularly important for brands within less salient subcategories. For strong brands however, category advertising leads to lower purchase intentions, an effect which could potentially be moderated by focusing the advertisement on the complementary nature of the products combined with promotional elements. The study also shows that there is no difference between advertising products jointly and separately when it comes to brand attitude, category attitude, typicality, brand purchase intention for weak brands and category purchase intention.

Wireless communication is becoming more common, a relatively new technology within the area is Bluetooth Low Energy. It?s been developed to be energy efficient and in regard to compatibility. Alongside the growth of wireless technology, scientists and companies are looking for new areas of use. One of these is localization, which means to determine the position of a moving device with the use of stationary devices, an example of this would be GPS.This report means to evaluate indoor localization using Bluetooth Low Energy and was made for Combitech AB in Jönköping.

Internet har blivit na?stintill oumba?rligt i dagens va?rld. Fra?n online-spel till e-handel och fra?n kommunikationskanaler till ett informativt na?t, a?r Internet fo?rmodligen en av de mest framtra?ngande och vitt spridda uppfinningarna av va?r tid. Medan sa?kerheten kring anva?ndandet av Internet har diskuterats vilt sa? har anva?ndbarheten av Internet i olika omra?den inte utforskats till samma grad.

Virtual Design and Construction (VDC) is currently used more and more within construction design and planning as well as construction as a streamlining tool aiming to improve communication and decrease the number of construction defects. VDC is constantly developing, but what comes next? The augmented reality (AR) technology is currently not used within construction in Sweden but should be considered as the next step in line regarding the integration of reality and digital information. Using this technology design can become reality even before it?s actually built.The purpose of this study has been to carry out an inventory of the existing AR technology and its shortcomings, and also to identify possible applications within the construction phase.