Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Denna uppsats behandlar ämnet filöverföring i ett nätverk. Fokus för arbetet har varit att undersöka MTU:ns inverkan på överföringshastigheten vid filöverföringar baserat på vilket protokoll som används och storleken på filerna som överförs. I arbetet har ett flertal experiment genomförts som syftat till att utreda detta, samt att finna vilket protokoll som överlag presterar bäst baserat på omständigheterna för överföringen. Olika filöverföringsprotokoll, fildistributionsprotokoll, MTU:er samt filstorlekar har testats för att finna vad som resulterar i högst överföringshastighet vid filöverföring över ett Ethernetnätverk. Resultaten visar på att en hög MTU uppnår högst överföringshastighet vid överföring av stora filer, men att en standard-MTU fungerar bättre för att överföra mycket små filer..

ABSTRACT Titel: Den svenska mäklartjänsten är inte dyr ? en jämförelse med England och Holland Nivå: C-uppsats i ämnet företagsekonomi Författare: Veronica Sandström och Matilda Edin Handledare: Tommy Gerdemark Datum: 2011 ? 03 Syfte: Allmänheten har idag en övervägande negativ bild av den svenska mäklarkåren. Mäklarens arvode i form av provision är uppenbart en av orsakerna till det dåliga ryktet. Syftet med denna uppsats är utifrån detta att öka förståelsen för den svenska mäklartjänstens innehåll och värde. Ytterst vill vi genom att informera stärka branschens rykte och ändra allmänhetens uppfattning om fastighetsmäklare.

Following the accident at the nuclear power plant in Chernobyl in 1986, great volumes of137Cs were distributed over large parts of the former Soviet Union and Europe. Over Scotland,radiocaesium was deposited as wet deposition. Due to the relatively long physical half-life of30 years, there are still measurable activity concentrations in the natural environment. Thisstudy was made on two organic soils, Knockandy Hill and Rora Moss, situated in the easternpart of the central highlands of Scotland. At these two sites, studies on migration and transferbetween soil and plants were conducted.

Background: Society of today is characterised by greater dynamics and a constant demand for innovation and fresh ideas. This development is often named "the new economy" or "the knowledge society". Independent of how one chooses to name this society, most individuals seem to agree upon the fact that knowledge grows more and more important. New competencies, such as new knowledge and new forms of organising, will be demanded for corporations to be successful in the future. In recent years it has become more common with corporations based on projects.

The pace of product development is increasing. It is important to keep high quality in theproducts even though the time for product development decreases. Those companies whichcan utilize previous experiences are positioned with a significant competitive advantage. ToABB Robotics it has become evident that the knowledge transfer process within the productdevelopment department is inadequate. This study was a result and an attempt to address thisunsatisfactory insight.

Analysts at Venture Capital firms of today experience troubles when they try to explicate the intrinsic value, which they see in their investments. The traditional valuation models do not account the value of flexibility and analysts have to Through studies at a Venture Capital firm in Sweden, I have analyzed if Real Option analysis could help them to explicate the intrinsic value that they see.With the help from a decision tree, analysts can identify the hidden option values embedded in the investment. I find that real options can be a helpful tool for Venture Capital companiesto clarify the intrinsic values that they see in their investments. Real option analysis is however not a competitor to traditional value methods, it is rather a compliment..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Abstract Titel: Det svenska konsumtionsbeteendet ? En ekonometrisk analys av den permanenta inkomsthypotesenTopic/course: NEKK01, Bachelor thesisWriters: Ida Hedlund, Anna Persdotter Supervisor: Fredrik NG Andersson Keywords: Permanent income hypothesis, Milton Friedman, Consumption smoothing, Sweden Purpose: The purpose of this thesis is to examine whether the permanent income hypothesis can be applied on the consumption pattern of Sweden during the time period 1950-2006. Method: To do the observation an econometric regression analysis has been made. The variables tested are consumption, real GDP, stock- and real estate market prices. In the model three different time periods have been investigated to facilitate the origin of different patterns.

Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family.

1 juli 2007 upphörde tillståndsplikten att gälla i Sverige och allmännyttiga bostadsföretag undslapp att ansöka om tillåtelse hos Länsstyrelsen för försäljning av företagets fastigheter. I spåren av detta öppnades möjligheten för företagen att i större utsträckning planera sitt fastighetsbestånd, och därmed även företagets och kommunens ekonomi. Syftet med vår studie är att beskriva allmännyttiga bostadsföretags ekonomiska planering av sitt fastighetsbestånd, förklara huruvida upphävandet av tillståndsplikten har påverkat planering och motiv för försäljning. Dessutom vill vi belysa allmännyttans tankar kring den nya lagstiftningen som är på gång genom att arbeta utifrån frågeställningen nedan:Hur planerar allmännyttiga bostadsföretag sitt fastighetsbestånd, hur har borttagandet av tillståndsplikten påverkat och hur kommer den nya lagen som ska ersätta allbolagen påverka allmännyttan och dess planering?För vår studie har vi valt en kvalitativ ansats och genomfört intervjuer med tio olika allmännyttiga bostadsföretag i olika län i Sverige.

Service delivery acts like a process. This can enable the possibility of attracting attention towards the company who?s making use of this, furthermore generate several opportunities. However, it?s far from easy to deliver new services.

The purpose of this study is to examine how participants perceive virtual agents shown on a computer display. In particular, it is explored to what extent participants transfer gender and attraction stereotypes that are commonly applied in the physical world to virtual agents. Previous related studies have often explored only text or voice interfaces, without any visually appearing agents, and here indeed found evidence for a transfer of gender stereotypes. Our hypothesis was that the addition of a visual agent interface would reinforce this effect. The results support our hypothesis that participants transfer human gender and attraction stereotypes onto virtual agents, as well as that these processes are affected by the visual representations of the agents..

Purpose: During the last years Real Options have been established in many areas of the day-to-day business. Recent literature also tries to address Supply Chain problems with option theory, since an efficient Supply Chain increasingly gains in importance as a significant competitive advantage. This thesis tries to answer the question, if Real Options can mitigate the costs induced by the Bullwhip Effect as one of the major problems in Supply Chains. Methodology: The authors of the thesis used a deductive approach. Based on a theoretical model utilizing Real Option contracts and under the usage of a randomly created dataset the influence of the Bullwhip Effect on the company?s business and financial structure is examined and subsequently analyzed.