Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Issue of study: The development of technology and society is closely linked. Mutual dependency and complex interrelationships make straightforward analysis of issues regarding the future of technology and society hard to perform. Therefore, the study addresses the question of how organizations should describe and analyze the interactions of technology and society in order to gain a better understanding of what the future may bring. Purpose: ? To develop a method for analysis of the future course of issues regarding technology and society in interaction.? To apply and test the developed method through a case study, where it is used to analyze the future of the Russian fuel market.

Den här uppsatsen undersöker om IMF, genom sitt agerande under den finansiella krisen i Indonesien 1997-1998 gav upphov till moral hazard. Problemet analyseras dels kvalitativt genom att titta närmare på de förväntningar som IMF hade på den indonesiska staten och jämföra dessa med den faktiska utgången. Den kvantitativa analysen baserar sig på den monetära betalningsbalansteorin. Genom att observera förändringar i den inhemska kreditexpansionen mäts huruvida den indonesiska penningpolitiken var expansiv eller åtstramande. Såväl den kvalitativa som den kvantitativa analysen visar att IMF bidrog till att moral hazard uppstod..

The aim of this thesis was to use qualitative approaches to show how teachers in primary school reason on their way to meet and communicate with children who have ADHD (Attention-Deficit/Hyperactivity Disorder). Research questions of the study were as follows: How does teachers in primary school reason about their way to communicate with children with ADHD? Do the teachers use some specific methods or means of communication with students who have ADHD? Do the teachers reason about their way how to handle conflicts with students who have ADHD? I collected my empirical material through a qualitative interview method. My theoretical starting points were interaction theory and the socio-cultural perspective. I have used these theories to analyze my material.

This paper investigates how Swedish upper secondary school students relate to the financial support available from the Swedish state of education. It also looks at the attitudes of such students to the new CSN[1]truancy rules as they apply to school politics.Is there a difference in students? attitude to these truancy rules and does that difference depend on the students? socio-economic standard, whether they come from a wealthy background or a marginalised society or whether they are ethnic Swedish? Does this in any way affect the attitudes of the students?This financial support is only paid to those students who do not skip school. If they lose their right to this contribution because of truancy, their parents will also forfeit the right to the financial subsidies to which they may be entitled. Naturally, this may affect students in different ways, depending on what kind of financial situation their family is in.Do some students go to school out of their own financial interest or out of that of their parents? Through focus-group interviews, students have expressed their opinions, told about their experiences and stated their attitudes with regards to these matters.

In this thesis, the introduction of smoke-free restaurants and bars in several EU Member States in a policy convergence perspective is studied. The thesis sets out to explain whether policy convergence has occurred and the possible explanations connected with it. It is stated that 15 out of 25 EU Member States had introduced or decided to introduce smoke-free restaurants and bars up to April, 2006. Out of all the countries in the world, 35, including the EU Member States, had introduced or decided to introduce smoke-free restaurants and bars. The result is analysed by using policy convergence theory and by putting the case in a global environment where tobacco control has become an ever more central theme for public health policy.The EU Member States are different in several ways considered to be important factors for policy convergence, such as cultural, institutional and socio-economic similarities, and the conclusion is made that EU membership has been a most crucial factor for the rapidity of the policy diffusion.

How debt affects companies is an issue that has received much attention. The fact that researchers disagree can make it hard for companies to choose a financingpolicy that maximizes the value of the firm and its return on equity. In a world with investors that are seeking to maximize profits the value of the firm can be affected differently by different economic conditions. The intention of this study is to answer these issues with quantitive methods, with focus on year 2010 and 2009, where the value of the firm is defined as P/E and P/B ratio. The outcome showed that liabilities only affected return on equity significant in one of four cases, and liabilites didn?t affect the value of companies significantly in any of these.

Detta arbete syftar till att ta reda på om svenska fondförvaltare har förmågan att prognostisera aktiemarknadens framtida rörelser samt utvärdera vilken betydelse tidsperioden för avkastningsdata har i en sådan undersökning. En empirisk analys av 30 Sverigefonder med två statistiska modeller med dagliga och månatliga avkastningsdata ger dock inga stöd till att svenska fondförvaltare som grupp har denna förmåga. Från analysen visas det även att valet av statistisk modell och tidsperiod för dataobservationerna påverkar resultatet. För den svenska marknaden ger månatlig data mer trovärdiga resultat än daglig data, vilket avviker från tidigare amerikanska studier..

In this bachelor thesis my main purpose is to examine the ethical legitimacy of economic sanctions, by assessing the humanitarian consequences this type of actions create. I will do this by a closer examination of the two historic cases of South Africa and Haiti. The humanitarian consequences will then be measured against my chosen theories, to help answer my main questions. The theories I have been working with is the broader interpretation of the just-war theory; the just-sanctions theory, and two major metaethical theories.The result I found after the finished examination of the chosen cases, are that economic sanctions and morality doesn?t necessarily match.

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.

Bachelor essay in political science by Linus Johansson, fall of 2006?Aid and corruption: How do aid donors handle the corrupt regimes??.Supervisor: Jan Olsson.The purpose of this essay is to describe the aid relation between donors and corruptgovernments, to find out whether donors reckon on the problems with implementation of aidto corrupt governments when they decree their aid policy. There are a lot of different ways toimplement the economic aid that are being used by the donors today, and this essay will try toexemplify the different methods of implementing the economic aid. To elucidate the relationbetween donors and corrupt regimes, the essay analyzes three themes: the first two questionsare about the policies used by the donors, and the third question are used to shed light on theactual implementation of aid to corrupt governments. The three themes are: i) Different aidpolicies used by the donors ii) Do donors use particular policies against corrupt regimes? iii)Do corrupt regimes receive less foreign aid? This study stresses the fact that donors do notact like a group unit in the matter of development assistance policy, instead they act inseveral separate groups, this may complicate the endeavour of making economic aid effective.The conclusion of the essay is that corrupt governments are treated the same way that lesscorruptedgovernment are, nothing today indicates that donors would give less economic aidto the corrupt regimes.

The purpose of this essay is to discover what Formative Assessment is used for in practice and also how teachers use the Curriculum for elementary school, preschool and after-school activity 2011 (Lgr 11) in their Formative Assessment work.The questions are as follows:What considerations do teachers take into account when assessing a student?How do teachers view assessment for learning?How do the teachers consider formative assessment works in relation to Lgr 11?I have used a qualitative research method to answer my questions. I have interviewed five teachers regarding their view on and experience with assessment. Using a hermeneutic approach I have tried to retrieve a deeper meaning from my interviewees regarding formative assessment. I have approached formative assessment using the socio-cultural perspective because I believe it to be the best fit.All of the informants believe formative assessment has made it easier to assess students and also that it works very well together with Lgr 11.

This article elucidates the professional dialogue between student teacher and supervisor and it´s conditions as a supervising method in professional academic education. The aim of the study is to discuss how students articulate the conditions of the professional dialogue and the positioning of themselves and supervisors are made. The student taped discussions were analysed. Inspired by positioning theory we analysed the students discussions in order to interpret and elevate patterns showing the conditions concerning the professional dialogues for the students teacher education. The main findings are the students positioning themselves as listener and the supervisor is positioned as communicator of rights, obligations and oughtness.

Många ekonomiskt intresserade människor tror fortfarande att de finansiella marknaderna är effektiva såsom Fama:s (1970) hypotes om effektiva marknader förutspår. Insikten om att insatta nationalekonomer idag har en helt annan uppfattning och att forskningen mer och mer visar på en annan bild, har dock svårt att spridas.I denna uppsats ges en grundlig beskrivning av var forskningen står idag. Dessutom görs en empirisk momentumstudie på den svenska aktiemarknaden, vilket visar sig bli ännu ett bevis på att marknaderna inte alltid är så effektiva som det påstås. Resultatet bekräftar att man genom att köpa tidigare vinnare kan tjäna riskjusterad överavkastning på de finansiella marknaderna..

This study aims to analyse the connection between poverty reduction and sustainable development through strategies used for the reduction of poverty. With the methodology of content analysis of three policy documents to provide and easy overview of how the government of Ethiopia is planning to achieve sustainable and long-term poverty alleviation. The focus of this study will be on Ethiopia, a country with very high economic growth in the past years but still with hight poverty rates. The purpose of this study is to contribute to the already existing and broad knowledge and research of sustainable development and poverty alleviation and contribute with more research in Ethiopia where the research done in this specific area and region is not in abundance. In this study all dimensions of sustainable development, social, economic and ecological are included to get a more holistic picture of the sustainable development in the government?s plans and its challenges.