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.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

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.

Vårt syftet med C-uppsatsen är att ur en pedagogisk synvinkel få en inblick i pedagogers uppfattning om sin kompetens i hur man möter barn i sorg. För att ta reda på detta har vi intervjuat sex pedagoger i södra Sverige. Vi har använt oss av en kvalitativ metod med semistrukturerade intervjuer. Vi har bearbetat litteratur som belyser pedagogens handlande och skolans roll. Vi har även behandlat litteratur som tar upp vilka olika krisfaser man går igenom när man har drabbats av en traumatisk händelse.

This study examines the background and nature of the credit default index swaption (CDIS) and presentsrelevant methods for modelling credit risk. A CDIS is a credit derivative contract that gives the buyerright to enter into a credit default index swap (CDS index) contract at a given point in time. ACDS index, in turn, is a multi-name credit default swap (CDS). Within the eld of research, thisthesis identi es the CDIS pricing models presented by Jackson (2005), Rutkowski & Armstrong (2009)and Morini & Brigo (2011) as the most recognized and developed. These models are evaluated byreconstruction in a numerical software environment.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

Approximately 60 million cubic meters of round wood are transported every year with trucks in Sweden and stand for 15 % of all truck transportation in the country. The big amount that is transported results in many haulage companies works in different parts of the country with different conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company?s perspective, try to find ways to change the today applied transport pricing to more differentiated and compare them to historic payment of transportation.

Ternary codes for unequal error protection is a part of a communication system where different parts of the information to be transmitted can receive different amount of error protection. There are a lot of applications where the channel conditions fluctuate so that reliable or acceptable communication can not be guaranteed. Regardless whether the fluctuations of the channel are intentional or not the idea is to let the coderate decrease so that the error correcting capability can increase for the part of the information to be more protected. By using the support, the nonzero positions of the ternary code, a new binary code can be extracted with properties different from the ternary code in the sense of cardinality and minimum Hamming distance. When the channel conditions are good the receiver decodes the message using ternary decisions and receives all information included in the codeword.

Syftet med denna uppsats är att med hjälp av exempel och illustrationer förklara och klargöra tillvägagångssättet för Amin och Kat?s version av Dybvig?s Pay-off Distribution Pricing Model samt Keating och Schadwick?s Omegafunktion. Vidare ämnas Pay-off Distribution Pricing Model, Omegafunktionen, Sharpekvoten, Jensen?s Alpha och Treynor-index beräknas på icke-normalfördelade distributioner i form av avkastningar på hedgefonder samt normalfördelade avkastnings-distributioner på aktiefonder. Resultaten från dessa beräkningar kommer att rankas och jämföras främst genom att söka observera likheter och olikheter.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

Syftet med den här uppsatsen är att belysa hur individer med funktionsnedsättning skapar sin förmågodeprivation, ?capability deprivation?, i relation till de möjligheter till utveckling som framkallas av strukturella och personliga faktorer. Förmågodeprivation innebär att människan upplever brist på friheter och rättigheter för att använda sina förmågor till att nå sina personliga mål. Dessa mål kan vara av ekonomisk, social och kulturell karaktär och kan betyda en utveckling hos individen som denne värderar högt. När förmågodeprivation uppstår likställs den med fattigdom.

This study was performed in collaboration with Moelven Skog AB, Örebro district. The purpose of the study was to review existing literature in order to describe the current status of harvester based measurement technology as the way to provide information for calculating payment to the forest owners. In addition to this, a short survey was conducted to find out how a switch to harvester based measurement would affect the administrative workload on timber purchasers working for the district. The literature study shows that the harvester measurement technology is ready to use if it is combined with well-established routines for control of the harvesters, methods for automatic quality indexing of the timber and ways of creating pricelists specially adapted for harvester measurement. Pricing each stem seems to be the most promising method. Stem pricing has several benefits.

Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.

Uppsatsens syfte är att försöka förstå, utifrån existerande teorier och med hjälp av insamlad empiri, vilka parametrar i ett kundperspektiv som är av betydelse vid utvecklingen av en prissättningsförmåga bland business-to-business-företag.Vi har använt oss av en kvalitativ metod vars ansats är av abduktiv karaktär. Den empiriska datan har samlats in genom semi-strukturerade intervjuer vilka har genomförts via personliga möten samt via telefon. Då vi betraktar prissättning som en förmåga, vilken återfinns inom företaget, så utgår det teoretiska ramverket främst från det resursbaserade synsättet vilket styrks av en akademisk artikel som beskriver och förklarar bakgrunden till att prissättning kan ses som en förmåga. Därutöver beskriver vi den vanligaste prissättningsstrategin företag emellan; cost/plus-strategin. Vi argumenterar för att företag bör införa rutiner och skapa en entydig struktur, med särskild fokus på tre områden, för att försäkra kunden om att de erbjuder produkter med kundvärde.