Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

The aim of this qualitative deep interview study was to gain deeper understanding of single immigrant mothers´life situation. Grounded Theory was the method of analysis. Repeated interviews with five immigrant women from different parts of the world showed that women were in need of wider and deeper social networks in order to reconstruct their identities. Social support and social networks benefit, not only reconstruction of identity, but also personal well-being. Yet it is difficult for them to create social networks in the new country, because of single motherhood.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than Social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

The equality principle, enshrined in the Swedish Constitution, states that everyone is equal before the law. However, previous research indicates that judgements are influenced by conceptions of gender and sex. The purpose of this study is to examine how women and men are portrayed in judgements regarding assault crimes. This study will be conducted through the lens of social constructivism, gender theories by Judith Butler and Yvonne Hirdman and the theory of ideal victims and perpetrators. This study is a document analysis based on 28 assault judgements, involving 14 female and 14 men defendants decided by the district court in 2024.

Sexual violence in armed conflict is not a new phenomenon. Although it has a long history, it's only in recent years from 1990 that is has been given more attention in science and media. I will in my thesis look at the conflicts of former Yugoslavia and Congo (DRC) and I will use two theories to investigate how the use of conflict-related sexual violence best can be explained. The two theoretical frameworks I have chosen are Feminist theory and Rational Choice theory. The conflicts will be at the center of analysis.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

The objective of this bachelor thesis is to examine how some larger Swedish public libraries reason about the use of social media as part of their activities and outreach. To attain the purpose three research-questions were established; why does the public library use social media? How does the public library utilize social media? What extra value do librarians believe that use of social media can add to the libraries? function? The methodology used in the thesis is qualitative interviews. Six interviews were conducted with librarians in charge of social media at their respective libraries. Five of the interviews were conducted by telephone and one by email.

The purpose of this study was to examine how modern information and communication technology influence collective action within the framework of social movements. By studying the protests in the Arab World 2011, and focusing on the social movements in Suleimanya in northern Iraq, by observation taken on place, the essay discusses that collective action is closely related to the use of technology, for example cell phones and Internet.Result shows that modern communication technology has enabled immeasurable access andconnection between individuals throughout the world, which seems to be different from previouscollective action. The new communication channels in the form of social media, has been used for the dissemination of information and news, documentation, organization and membership recruitment in the social movements in the Arab World and Suleimanya. The new social movements have the tendency to be decentralized and flattened organized, they are now self-organizing and that they only do a whole as global patterns, as evidenced by the social movements in the Arab World andSuleimanya..

The purpose of this article is to examine how social workers may experience fear in their profession, how they and their organizations handle the fear and how the fear may affect their practice. To obtain the purpose, in-depth interviews were carried out with seven social workers from the southeastern part of Sweden. The experiences of fear were many and are summarized in four categories. Fear of treats and violence, fear of the responsibility in complicated situations and without optimal solution, fear of being regarded and judged as worthless and fear of being scrutinized with the risk of being stigmatized. Five strategies were identified to handle the fear: Safety strategies (e.g.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

AbstractThe purpose of this essay is to investigate if elementary school pupils? attitudes towards mathematics, from a teacher?s perspective, have changed since 2001-2002. I also intend to investigate if the whys and wherefores among the pupils attitude are the same and what influences pupils? attitude to mathematics. The reason why I chose to deepen myself into elementary school pupils? attitude to mathematics, and things that relate, is that I find it very interesting.

The aim of this study was to examine the relations between sense of coherence (SOC), perceived social support and mood, the study also included gender and civil status in the analysis. In the analysis mood was the dependent variable. The study included 81 respondents, all students from Växjö university, who answered a survey with three parts: SOC 13, Mood Adjective Checklist (MACL), and an own constructed instrument that measured perceived social support. The result showed that those with a high SOC tended to have a greater mood. High scores on perceived social support also were related to a greater mood.

Titel; Vilka faktorer i service branschens arbetsmiljö har betydelse för social trötthet? Hur ser sambanden ut mellan utbrändhet och social trötthet? Författare; Jennie Andersson Nyckelord; Utbrändhet, Social trötthet, arbetsmiljö Syftet med undersökningen har varit att få fram vilka faktorer i service branschens arbetsmiljö som har betydelse för social trötthet samt undersöka eventuella samband mellan utbrändhet och social trötthet. Undersökningen är riktat mot vårdanställda och reseledare då tidigare undersökning påvisat samband mellan social trötthet och reseledare. Undersökningen är av en kvantitativ metod i form av en enkät. Denna enkät skickades ut till sammanlagt 110 personer i service branschen (vårdanställda och reseledare).

The aim of our study was to investigate how much self-determination persons with intellectual disabilities living in group-homes have when it comes to recreational activities. We studied what the recreational activities looked like, if there was any self-determination concerning recreational activities and which factors influenced self-determination for persons with intellectual disabilities. We used qualitative interviews with persons with intellectual disabilities, next of kin and personnel at group-homes. The result has been analyzed from earlier research, central concepts as self-determination and recreational activities and the theory of empowerment. The most important results that emerged in our study were; that recreational activities for persons with intellectual disabilities varied substantially, that there is a large number of to recreational activities available and no one seemed directly displeased with their recreational activities.