Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

This master?s thesis focus on Dewey Decimal Classification during the period 1932 to 2011, where the classification of the psychological knowledge domain is analyzed and discussed. In the light of the recent swedish switch from the swedish classification system SAB to DDC, this research area deserves prominence. The aim of this study is to investigate how DDC represents the historical development of the psychology subject with its underlying epistemology, to identify and analyze values and prejudice, and to analyze problems with DDC?s classification of psychology in relation to three other classification systems.

The purpose of this study is to examine the view of Swedish language teachers on the role of fiction and of school libraries within the compulsory school?s teaching of Swedish of form 6-9. The questions to be answered are:? What part do Swedish language teachers (hereafter called teachers) think fiction is playing regarding the pupils inclination to read and reading promotion?? What is the attitude of teachers regarding the function of fiction in the Swedish subject?? What do teachers consider being the role of the school library in education, and can this be related to the local school library resources?To answer the questions a questionnaire was sent out to thirty-five teachers. Four qualitative interviews were also carried out among the fourteen teachers that answered the questionnaire.

A prefabricated timber frame house previously built by Villafabriken AB has been modeled in Autodesk Revit Architectural, a 3D-program based on BIM-technology. This has been done tosee if it?s possible to produce the publications that Villafabriken demands from the designengineer?s work, and examine which possible extra values that may arise compared to traditional 2D-CAD drawing.BIM is short for Building Information Modeling. Everything is stored in a single database and a change in the project file is automatically updated across the project. BIM provides more than just drawings since information from the model can be retrieved in various ways such as lists and quantity schedules.It was possible to produce the publications that Villafabriken demanded using Revit, but BIM doesn?t only mean a new way of drawing, it also require a change in the company?s process were the information from the model is being used..

This thesis is a case study that examines what political decisions have been taken and how these policies have been implemented. Further this thesis discusses how legitimacy of local policy makers and implementors is affected. The subject studied have been the social service of Jönköping municipality and the intervention of safe-housing aimed at women who have been, or are subject to violence by person close to them. In our study we have examined local policy within the territory of the intervention and how this policy is implemented. A qualitative method with semi-structured interviews was used in combination with quantitative methods to examine protocols from the social welfare board and an action program named "Skydd och stöd för misshandlade kvinnor och deras barn? [Protection and support for abused women and their children].The purpose of this study has been to highlight how the social services implemented the local policy of safe-house accommodation in Jönköping municipality from the legitimacy and discretion perspectives.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.

In many earlier investigations a recall advantage of auditory lists spoken in a single voice has been found over recall of lists spoken in two alternating voices. One explanation proposed is an organization strategy which makes recall of alternating-voice lists so difficult. The strategy implies sorting same-voice words into same-voice groups at encoding. Based on this proposition, it was assumed that voice-by-voice recall would be better than recall in order of presentation, as then the recall instruction and the organization of items in memory would be in concordance. The present experiment tested and was unable to support this hypothesis.

Title: Communicate ? to provide an opportunity Authors: Ida Eriksson & Petra LindbergTutor: Johan Grinbergs, Mälardalen UniversityExaminer: Cecilia LindhSubject: Bachelor's essay, Business AdministrationKeywords: communication, internal communication, channels, communication models, communication theory, information, organizationPurposeThe idea of this study was to describe how ABB Sweden?s internal communication and information appeared in Västerås. The aim is also to see what tools and channels they use to communicate information internally and see how employees perceive them in Västerås.MethodWe have read literature in form of books and articles that discuss theories on the subject communication including internal communication, channels and tools. Interviews were conducted with employees of ABB and were to serve as the basis for our empirical work. A survey by the Communication Center was made in the spring 2010 and was also the basis for our empirical work.ConclusionsThe communication has been increasingly from one-to two-way communication. To get a functioning organization, it is required that the internal communication in the first place will work.

The subject of this dissertation is the autobiographical novel Arnold by the Swedish writer Emilia Fogelklou (1878-1972). By combining Gérard Genette?s narratology and Andrew Gibson?s narrative ethics this study seeks to examine through what means the relationship is being told and with what ethical consequences different strategies are used to tell one?s experiences from life. The narrative analysis focuses on how the narrator is engaged in the narrative, how the bond between narrator and characters can be described, what is known to whom and how, and what is beyond the narrative?s limits.

Background: Corporate Responsibility is not a new concept however in recent times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what Corporate Responsibility is and how corporations should relate to it.Purpose: The purpose of the study is to examine the relationship between the controlling owners of corporations and CSR disclosure.Method: We use a content analysis and a survey study to examine the relationship between corporate controlling owners and the CSR disclosure.Conclusions: Our results show that controlling owners have little effect on the different dimensions of CSR disclosure. We have however found some differences between the different owner categories where some categories are found to use CSR disclosure to a greater extent..

The practice of residential treatment of youth has been up for debate for quite some time. The debate regarding institutional care has voiced concerns regarding the lack of follow-up and evaluation of treatment and its efficacy. It is especially important with additional research on residential treatment conducted from the perspective of those being treated, as well as the treatment providers. This study aims to add to this field of research. The study is based on two empirical studies conducted through qualitative interviews.

This bachelor thesis aim to explore in what way the Euro crisis have affected the reciprocal relationship between European identity and the attitudes towards the euro, and how it differs between the members in the Eurozone and members that have not yet introduced the euro. This thesis is grounded in a theoretical view that the euro is a symbol through which European identity is created, but also that European identity is a factor for the attitudes towards the euro as a single currency. By statistical analysis of empirical data collected through the Eurobarometer, I discover that there is a difference between how the relationship between the European identity and the attitudes towards the euro changes during the Euro crisis. Members without the euro seems to be more affected than members with the euro, as the correlation between European identity and attitudes towards the euro weakens for members without the euro, which do not seem to be the case in member countries within the Eurozone..

With the advance of the modern information society, the importance of reliable identity authentication has increased dramatically. Using biometrics as a means for verifying the identity of a person increases both the security and the convenience of the systems. By using yourself to verify your identity such risks as lost keys and misplaced passwords are removed and by virtue of this, convenience is also increased. The most mature and well-developed biometric technique is fingerprint recognition. Fingerprints are unique for each individual and they do not change over time, which is very desirable in this application.

Title: A study about needs, goals and motivational factorsCourse/Subject: Business Administration concentration Leadership, 15 hpAuthors: Ulrika HerolfTutor: Anders BillströmKeywords: Needs, Goals, Intrinsic and Extrinsic Motivational FactorsBackground and problem Motivation is a large subject and in my investigation on the matter I found that needs, goals, intrinsic and extrinsic motivational factors frequently occurred. By that I got interested in research if any of these four key terms was more central for an individual?s motivation within a working team or if all four was as equally central.Purpose: The purpose of this thesis is to investigate which motivational factors that is important to an individual?s motivation. I will do this by investigate the terms needs, goals, intrinsic and extrinsic motivational factors. I want to investigate this by interviewing a number of employees within a working team, including a manager.  My hope is that my thesis will interest managers in working teams, future managers and co-workers that want to learn more about motivation.Problem statement: What factors are important to individual motivation in a working team?   Methodology: I conducted a qualitative study where I gathered data from five persons.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..