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.

Within the political science research it is common to examine the effects on the national parliaments caused by European integration. In this Bachelor Thesis the aim is instead to show what involvement of the national parliaments in the European Union implicates to the European integration process.The object of examination is the introduction of the parliaments as supervisors of draft legislative acts, this is also known as ?the Early Warning Mechanism?, through the ratification of the Lisbon Treaty. An analysis of answers from the national parliaments in the tests of three pilot cases, conducted by the COSAC, is made with help of Institutional theory and an Europeanization perspective.The main findings show that the mechanism of early warning probably will not become an obstacle for continued European integration, but it could slow down the process in some areas. Most probably though is that the mechanism forces the national parliaments to adapt and to be better equipped to react at events taking place at the European level.

The aim of this study has been to discuss ideas of knowledge within classification theory and subject analysis in the light of theories of fundamental changes in the production of scientific knowledge. Guiding questions have been: How have the conditions of knowledge production changed? How has interdisciplinarity as part of this development evolved? What assumptions lie behind theories of classification and subject analysis? How do these stand in relation to the alleged changes in the production and understanding of science? Three works about the changing conditions for knowledge production and the growth of crossdisciplinarity have been presented and discussed. These works stress the loosening up of boundaries between traditional knowledge domains and open up for discussions about how to organize knowledge production in the light of these changes. In the study it is argued that their works also could open up for discussions about the way knowledge is organized for retrieval purposes.

The tick-borne disease bovine anaplasmosis is primarily caused by Anaplasma marginale. A variety of wild animals act as reservoirs for A. marginale, but the understanding of their role in the epidemiology of A. marginale is yet poor. This cross-sectional study was conducted to establish if proximity of wildlife affect the prevalence of bovine anaplasmosis in cattle.

Uppsatsen behandlar hur en läsares genrekunskap påverkar dennes tolkning av en serie. Som projektarbete har jag producerat en kortare episod på fyra sidor, ur en längre serie som jag själv skapat, inom genrerna science-fiction och action. I bakgrunden går jag igenom Scott McClouds syn på serier, Bordwell och Thompssons syn på genrer, samt viss bakgrund och förutsättningar för min series mytologi, berättande och estetiska uttryck.Jag har genomfört en kvalitativ studie där jag låtit fokusgrupper med olika förutsättningar vad gäller förkunskaper och bakgrundsinformation läsa och diskutera serien.För att skapa serie-episoden har jag studerat andra seriers layout, tecknarstil och berättande. Serien bygger på ett tydligt symbolspråk med förankring i verkligheten.De slutsatser jag kunnat dra av undersökningen är att mycket bakgrundsinformation hämmar nyfikenhet och spekulationsvilja och att en hög kunnighet kring de berörda genrerna leder till en modernare syn på könsroller..

Genom att föra samman människor med olika bakgrund och utbildning kan åtskilliga idéer skapas, nya metoder utvecklas och mer kreativa och originella designlösningar produceras. Baksidan är, att ju fler olika människor med olika bakgrund som är involverade i ett projekt desto svårare blir det att kommunicera inom gruppen av olika individer och svårare att komma vidare i en design- och utvecklingsprocess. Vi har under våren deltagit som en del i ett större programvaruutvecklingsprojekt och skapat och använt oss av flera olika designartefakter som medel för att främja samarbete, kommunikation och designarbetet av den produkt vi utvecklade. I denna uppsats beskriver vi hur dessa designartefakter har kommit till, förändrats och hur de har påverkat oss och vårt designarbete. Syftet med uppsatsen är att visa på vilket sätt man kan integrera metoder från olika discipliner i ett programvaruutvecklingsprojekt och framförallt hur arbetet med, och kring designartefakter spelar en viktig roll i utvecklingen av en produkt..

The aim of this thesis is to investigate new knowledge about how children search for library material and which strategies they use, and if the latest research gives any answers whether we should adapt systems and services or teach information seeking in a better way. In this thesis knowledge is understood as research publications but also results from projects in library practise, and studies concerning children 6 to 18 years old are included. The method used is a knowledge survey. We have gathered and evaluated documentation from different sources like citation and reference databases within the field of library and information science. The result implicates that there are, both in old and new documentation, three main search strategies children use in their search for information in a library context; they browse, they search in library catalogues and they use some sort of reference service.

Denna rapport beskriver examensarbetet vi gjort för LBS Science Park AB. Anledningen till att vi gjort just denna applikation var att LBS Science Park såg ett problem i den Internetbaserade hästannonsmarknaden. Det fanns ingen ledande annonssida, utan användare som skulle sälja eller köpa hästar fick använda sig av flera mindre sidor. Vår uppgift blev att undersöka marknaden och att skapa en applikation som samlar annonser från flera hemsidor på vår applikation. Rapporten är indelad i tre huvuddelar, som belyser de juridiska, de tekniska och de innehållsmässiga frågorna.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

The aim of this Masters thesis is to explore the image of the librarian from three groups: librarians, researchers and directors of staff from industrial companies. The purpose was also to study the image of the future librarian as the Swedish School of Library and Information Science at the University College of Borås introduces it. As my theoretical framework I used communication theories and marketing theories. I searched answers to the following questions: - Is there any resemblance at all between the common stereotypes of the librarian and the images given by the participants of the survey? - How do the librarians view themselves? - What is the image of the librarian among the researchers who use the services of the library? - What is the image of the librarian among the directors of staff from the industrial companies? - What is the image of the librarian given by an educational institution during the basic education? I contacted the participants and asked them to draw a picture of a librarian and write a short text about the picture.

Attacker och intrång på webbservrar är idag vanligt förekommande. Webben gör det lätt för hackare, knäckare och andra inkräktare att hitta sårbara servrar, och det finns gott om tips att hämta för den som vill lära sig hur man gör intrång. Det finns ett flertal olika intrångsmetoder som utnyttjar olika typer av svagheter i datorsystemen. Denna uppsats inriktar sig på svagheter i webbplatsernas serverskriptsystem, dess skriptkod och konfiguration. Syftet är att undersöka huruvida intrång kan göras med endast en webbläsare via webbplatsens offentliga webbsidor. Genom att kombinera tre olika metoder - litteraturundersökning, en enkät och ett experiment - undersöker uppsatsen hur serverskriptintrång fungerar.

Bakgrunden till denna rapport är att det sportvarumärke jag samarbetat med ville utveckla en modell av längdskidåkningsjacka som fanns i deras sortiment. Undersökningen gällde att identifiera förbättringspunkter på en dam- och herrvariant av denna jacka. Avsikten var att bevara plaggens design och genom förändringar i mönstrens konstruktion förbättra passform och rörelsefrihet, och därigenom plaggets funktion. Genom att konstruera, sy toiler och prova av dessa på provmodeller, har rörelsefrihet och passform kunnat utvärderas. Resultatet visade att viktiga punkter var raglanärmens konstruktion, böjningen av ärmen, kragens form, ärmhålsdjup och placering av skärlinjer.

The purpose of this essay is to give the reader an insight in the subject of torture. This is done through both an historical perspective and by showing how torture methods are used today, even though torture is prohibited by law. Many refugees who come to Sweden today have survived torture, and the trauma can cause multiple illnesses related to the tragic memories. In addition to physical damage many also suffer from depression and post traumatic stress, due to the experiences of torture.Together with the Swedish Red Cross we designed a questionnaire which was sent to politicians and elected officials. In the questionnaire we asked questions concerning knowledge of injuries due to torture and what treatment options these people have in Sweden.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

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