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.

The purpose of this essay is to study the process of developing electronic subject guides for the Internet. Our focus is the content, structure and layout of the subject guide. The study has resulted in a number of guidelines that may be of help in the development of future subject guides. To achieve this purpose we have studied the existing subject guide at one of the faculties of the University of Lund, Sweden. We performed a series of interviews with the originators, and made a questionnaire for the users.

A customer of Sekonden IT is to replace the current setup authoring process for a program called PropCalc with a new process based on a setup authoring tool with high quality and usability.The report aims at present a suitable setup authoring tool for PropCalc by making use of a structured evaluation process evaluate the setup authoring tools on the market.Olof Næssén presents a process for evaluating web frameworks for Java in his thesis Utvärdering av webbramverk för Java. The evaluation process is adapted in the report to generally suit evaluation of software. After adjustment to the evaluation process an evalutaion is performed evaluating the currently available setup authoring tools.The evaluation will show that the most suitable candidate for PropCalc is InstallShield Premier but that the candidate that is finally chosen is WiX..

ABSTRACTIn an intermediate section at a large university hospital are patients with subarachnoid hemorrhage (SAH) cared for. There are international, national and local guidelines how nutrition therapy should be implemented and how much energy each patient should be given when hospitalized. The purpose of this study was to examine the documentation and actions on nutrition in patients with SAH and to see if guidelines on nutrition were followed. The study was a quantitative, retrospective record review that was analyzed statistically and descriptive. 26 patients were included.

This thesis aims at; describing and creating an understanding of how Friskis&Svettis internationalization process, at the start-up in England, can be seen as entrepreneurial, to describe and analyze how various cultural factors can be identified and the impact they have on the internationalization process. The empirical data were obtained through two interviews and it appears that both the organizational culture and national cultural differences can be identified and that these affected the process. The results show that the entrepreneur is both a starting point and a key driver of the process and because of this it can be considered entrepreneurial..

Bakgrund: Dokumentationssystemet för sjuksköterskor har förändrats sedan sjuk-sköterskor blev skyldiga att dokumentera i patientjournalen. Detta har lett till att omvårdnaden har synliggjorts och därmed kan granskas. System för att kvalitetssäkra patientarbetet har med tiden arbetats fram, bl a VIPS-modellen och Melior. Sjuksköterskans dokumentationssystem är dock fortfarande i behov av utveckling. Syfte: Syftet var att undersöka sjuksköterskors skilda uppfattningar om omvårdnadsdokumentation. Metod: På ett sjukhus i södra Sverige genomfördes en fenomenografisk studie genom intervjuer av 11 sjuksköterskor. Resultat: Av 244 uppfattningar från intervjuerna skapades fem huvudkategorier och 12 subkategorier.

Examensarbete för avläggande av filosofie masterexamen i Kulturvård, 30 hpInstitutionen för kulturvårdGöteborgs universitet2013:31.

By describing and analyzing a self made composition for the Swedish folk music instrument ?nyckelharpa? with emphasis on playing techique, dissonance treatment and interpretation questions are reflected upon regarding how dissonances and andvanced harmonical progressions are treated on a limited instrument such as ?nyckelharpa?. By emphasizing the traditional norm connected to the interpretation and instrumentation of traditional Swedish folk music (a traditon in which the nyckelharpa is included) and comparing the te- chniques connected to it with the recent composed material in a western classical context the possibilities and limitations in composition and interpretation are further investigated. Thus the musical experience and the documentation of the process of composing a concert for nyckelharpa provides a knowledge base for reflective analysis upon questions regarding interpretation, composition and dissonance treatment. This thesis also provides a brief summary of traditional playing and bowing technique as well as a short historical description of the Swedish traditional instrument ?nyckelharpa?..

For nearly twenty years people have been talking about Product models, but given that the building industry is so conservative, it is hard to implement new working methods. Product models are these days known as Building Information Modeling, BIM. People often say they work with BIM but they often forget the most important part, the information. A 3D model should be linked with characteristics and information. Information that can be invaluable for the facility manager.We have a vision that in the best of worlds the facility manager would be able to "walk" into the model and see what kind of installations are inside the wall or in the roof.

Information overload occurs when the amount of information exceeds the individual s capacity to efficiently process and use the information available. In this situation information instead of being an asset becomes a load. This interview study deals with college students experiences of information overload when working on their thesis. Focus lies on use of Internet based information resources. The main result was that the students experienced information overload in specific situations and steps of the process.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

At Rottneros pulp mill mechanical pulp is bleached with hydrogen peroxide. The changes of bleaching chemicals that are used for different grades are taken from bleaching tables; however these tables are old and need to be updated. The purpose of this thesis was to be the basis of new documentation.In this thesis three pulps where studied with the aim to find the optimal bleaching chemical changes (total NaOH/VP-quote) for each pulp. The pulps were taken from the filter before the bleaching tower and the pulps were bleached in the lab. The most important pulp property in this study was the brightness and how that was influenced by the chemical dosages.

This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.

This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.

The essay treats how a process of implementation was executed and the teachers? relation to two curricula, Lpo94 and Lgr11, with two different grading systems, which have functioned as models for one and the same year. The purpose is to investigate the ways in which a change in curricula and syllabus affects teachers in their teaching and assessment practice in the subject of Swedish at secondary school. The investigation had a phenomenological approach and was executed by means of in-depth interviews, questionnaires and one observation. The results are based on a methodological triangulation with qualitative and quantitative data where visible similarities and differences are brought out.