According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Idag väljer allt fler butiker att starta en webbshop och på så vis nå ut till fler kunder samt marknadsföra sig på ett enkelt vis. Eftersom konsumenter söker och jämför produkter via Internet är det viktigt att företag och deras erbjudande är tillgängliga även där och inte försvinner i det brus som uppstår på marknaden på grund av exempelvis konkurrenter. Syftet med vårt arbete är att undersöka, analysera samt diskutera hur en mindre klädbutik påverkas av att både driva en butik och en webbshop samt även vilka fördelar som kan utnyttjas. Vi har intervjuat tre företag som har fått svara på ett antal frågor om hur det är att driva en webbshop. Vi valde att intervjua mindre butiker som använder sig av webbshop som ett komplement, för att se hur det påverkar företaget.

The purpose of this thesis is to discuss how a Swedish public library approaches their costumers. I will show how a library interacts with their costumers compared to a business, which has a different economic work frame, a building materials supplier. My aim is to pinpoint differences and explore new methods for the library in order to improve their service.The theoretical frame of the thesis is based on Richard Norman's notion the Moment of truth. The moment of truth is the moment when a business has to convince their customer that they offer both the product, proficiency and service that the customer needs. Service encounters at two organizations have been observed and their differences and similarities compared.

ABSTRACTAim: The aim of this study was to examine differences in the documentation of the case incident reports, before (FRP) and after (FRE) the introduction of a quality standard for fall prevention in the geriatric departments at a Swedish University hospital. Method: 51 fall incident reports were collected before the introduction of quality standards for fall prevention and 63 after. Differences in documentation between the fall incident reports were analyzed with a Chi-2 test. Results: Number of case incidents in which the use of the alarm mat was documented increased after the introduction of quality standards for fall prevention and documented use of shoes and walker decreased. The majority of all documented case incidents occurred inside the patient room according to both FRP and FRE.

Background: Pressure ulcers are a common problem and cause great suffering for those who develop it, and are also an expensive cost to the society. Aim: To describe nursing measures for prevention of pressure ulcers among elderly people in ordinary and nursing homes. Method: A literature review by structured analyze of scientific articles. Result: The analyze resulted in six subjects for prevention of pressure ulcers. These subjects were; risk assesment, nutrition, repositioning, skin/hygiene, nurse knowledge and documentation.

 Sammanfattning Datum: 2009-05-29 Nivå: Magisteruppsats i ekonomistyrning, 15 högskolepoängFörfattare:Magdalena Stål, Födelseår: 1982, Bostadsort: Västerås                                Marina Vokbus, Födelseår: 1982, Bostadsort: VästeråsHandledare: Leif CarlssonTitel: Uppförandekoder - En studie i hur tre företag arbetar med etiska rikt­linjerSyfte:  Syftet med uppsatsen är att studera varför de undersökta företagen enligt respondenterna upprättar en uppförande­kod och vilka etiska principer koden baseras på. Vidare är syftet att studera vilka områden uppförande-koden omfattar, vad företagen fokuserar mest på samt vad de gör för att efter­leva sin uppsatta uppförandekod.Metod: Undersökningen bygger på en kvalitativ forskningsmetod där primär­data studerades i form av insamlat intervjumaterial. Tre företag inter­vjuades angående deras arbete kring etiska riktlinjer. De företag som undersöktes var Atlas Copco, The Body Shop och Samhall.Slutsatser: Anledningen till att de undersökta företagen upprättar en uppförande­kod skiljer sig åt. Atlas Copco ser det som en möjlighet till affärer och långsiktig lönsamhet, för The Body Shop ingår det i den ursprung­liga affärsidén att utföra goda gärningar och Samhall har som ett statligt ägt företag krav på sig att leva upp till uppsatta mål.

The business cycle of the wood flooring branch is currently high however that situation may not be sustainable. In a possible future weaker business climate, the importance of marketing becomes accentuated for firms that aim to maintain their sales levels. We can see trends that competition among the Swedish and foreign manufactures is already stepping up. The intent of this study is to establish marketing guidelines for floor- and molding manufacturers, so they can establish a clearer brand image in DIY retail outlets. By comparing the approach of sports- and DIY stores to brand and product placement, this study aims to bring new knowledge to the DIY branch for improved consumer and product handling.

I denna magisteruppsats har kassagränssnittet som används på kosmetikkedjan The Body shop utvärderats med avseende på hur det stödjer säljarna i sitt arbete. Syftet har varit att se vad säljares kognitiva belastning är under deras arbete och att ta fram ett kassagränssnitt som minskar denna. Studien har genomgått tre faser där den första, ?Undersökningen?, syftade till att undersöka vilken typ av kognitiv belastning säljarna utsätts för. Detta studerades genom att säljare intervjuades och observerades under användning av det befintliga kassasystemet.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

It has become increasingly important for businesses today to create a strong customer loyalty tie between their brand and their customers. In most markets today a lot of companies fight for market share and loyal customers. The increased uses of Internet and Internet commerce have made it possible for companies to create relationships with their customers through their websites. The Internet has also opened up new ways for customers to quickly and easily price compare products on price comparison websites. This means that customers have become more price conscious which has lead firms to fall into a price war with the competitors. The purpose of this paper is to examine brand loyalty in the consumer electronics market and go into detail on how web shop role affects the creation of loyalty to companies that are either a shop or do not have an online store. To examine this, a survey was made online and an interview was made with the President on Salesoogle Niklas Rasmusson. The questions and the interview of the questionnaire focused on confidence in online commerce and physical stores.

Många företag integrerar idag en social och miljömässig aspekt i sin verksamhet, utöver vad som krävs enligt lag. Det har blivit viktigare för företag att visa sitt engagemang för att gynna hållbar utveckling samt att se till att människor behandlas på ett sätt som anses etiskt rätt. Detta i och med att företagens intressenter, till exempel kunder och aktieägare, blivit allt mer medvetna och ställer större krav. Att arbeta med ett sådant ansvarstagande kallas för att arbeta med Corporate Social Responsibility, vilket förkortas CSR. CSR-arbete förekommer bland annat inom kosmetikabranschen där det miljömässiga, sociala och etiska ansvaret står i fokus, men även det ekonomiska är viktigt eftersom företaget också har ett ansvar gentemot sina aktieägare.

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.

This report presents suggestions and recommendations on how to convert an old industrial building, built in 1958, to an office hotel. One of the main criteria was that the floor plan should be flexible. The building is situated at Jonsereds Fabriker and the study was conducted for Hantverkslokaler i Göteborg AB, the estate owner.The survey is initiated with study visits at various office hotels, together with studies of literature regarding office planning. One conclusion from the study visits is that meeting-places, where the different companies can meet and exchange ideas and services, are important. Another one, and probably the most important parameter when planning offices is that they should have windows.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..