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 study is about to see whether the two models representing the strategies of lean production is to use and apply in different companies. The models are structured in two different ways in which one of them is checking the softer elements of lean production in the form of leadership and strategies. This model is called Lesat and is based on interviewquestions. The second model, called "learning to see" is about identifying flows. This, together shall then give an idea of how mature companies are when it comes to a whole in the concept of lean production, and susceptibility to use these models to their respective companies. The study is conducted in two companies, SKF couplings systems and AQ parkoprint.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

Expeditors är ett globalt logistikföretag som tillhandahåller tjänster såsom flyg- och sjöfrakt, tulldeklarationer, transportförsäkring samt distribution. De äger inte själva några transportmedel utan anlitar externa transportföretag. Det här projektet behandlar endast flygfrakt. Gods som ska exporteras med flyg måste göras Ready for Carriage. Detta är en aktivitet som Expeditors idag har lagt ut på ett terminalbolag som heter Cargo Center.

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.

Vårt examensarbete har genomförts på företaget Electrolux Laundry Systems (ELS) logistikavdelning, Logistics Center Ljungby (LCL).  Under det senaste året har företaget haft motgångar vid ett IT/IS-projekt inom sin logistikavdelning (LCL). Uppsatsen har således syftat till att beskriva och analysera varför IT/IS-projektet har avstannat, och ej nått implementering. För att uppnå syftet har vi utgått från en, i stort sett, kvalitativ ansats där primärdata har insamlats genom metoder såsom intervjuer och deltagande observationer medan sekundärdata inhämtats i form av dokumentundersökningar och offentliga dokument. Resultatet av studien har utgjorts av deltagande observationer på fallföretagets logistikavdelning, LCL, samt intervjuer med olika verksamhetsnivåer. Detta har påvisat bristande kommunikation och direktiv samt fallföretagets brister i förstudiens utförande vad gäller förankring av projektet, planering av tid, resurser och kostnader samt formulering av krav.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Background: Companies and organizations of today spend large amounts of money on IT-based business solutions. Such business solutions normally include business- consulting and software-creation (IT-related services). Due to the rapid development of the technology within this field of business the IT-customers find it difficult to select among potential suppliers on objective grounds.Purpose: To increase the understanding for the professionl approach of the people involved in the sales- and purchase process of IT-related services in a business-to-business context. The study is taking the buyers'as well as the sellers'perspective into account when analyzing the process. Method: The empirical findings were collected from eight companies in Linköping and Stockholm.

The aim of the study was to examine how background factors, such as abuse earlier in life, affect depression and suicidal behavior, amongst persons who abuse alcohol or illicit drugs. The study was performed at the Social Service Center, Södermalm, department for adults. The data used in the study is based on Addiction Severity Index interviews (ASI) and includes 560 observations. The statistic methods used to analyse the data is chi² test and the result is presented in cross tables and charts. The main findings were that experiences of psychological, physical, or sexual abuse, earlier in life increase the risk for major depression and suicidal behavior later in life.

Sammanfattning Denna uppsats behandlar hur underhållande upplevelser som erbjuds på ett köpcentrum påverkar besöksfrekvensen, försäljning och imagen hos ett köpcentrum och dessutom betydelsen av olika kundkaraktärer. Studien är aktuell och relevant eftersom begreppet upplevelse just nu är ett modeord som är omdebatterat speciellt angående köpcentra och då som ett sätt att differentiera sig. Dessutom är den litteratur som finns inte av förklarande karaktär. Genom sex hypoteser har besöksfrekvens, försäljning, image och kundkaraktär i samband med underhållande upplevelser empiriskt undersökts genom en fallstudie. Studie objektet var Center Syd och en enkätundersökning genomfördes vid två tillfällen där centrumets besökare fick besvara en enkät.

This final project discusses renewal and upgrading of the area of Prim. It is discussed how this industrial area can be an attractive neighborhood with a varied range of services and commercial trade. Prim is located 2km north-east of the center of Barcelona. The area boarders to a deep railway valley that historically has separated Prim from its neighboring districts. At present there is almost no housing, services or commercial trade within the area and the industry is discontinued or the existing industrial buildings are derelict.

Det är påfrestande att bli förälder och det medför därför en risk att parrelationen blir sämre. Enligt tidigare forskning har föräldrarnas parrelation en betydelsefull inverkan på barnets hälsa. Sjuksköterskans förebyggande arbete inom barnhälsovården är att främja den fysiska, psykiska och sociala hälsan för hela familjen. Eftersom sjuksköterskan på barnavårdscentralen nästan träffar alla föräldrar till barn mellan 0-6 år ger det en unik möjlighet att stödja och stärka föräldrarna i sin parrelation och därmed förebygga ohälsa. Det finns inga nationella riktlinjer att sjuksköterskan skall ge stöd i parrelationen, men det finns förslag att ge stöd och råd vid vissa besök.

The intimate connection between autonomy and decision-making in applied health care, especially in various kinds of consent and refusal has taken center stage in medical ethics since the Salgo decision in 1957. Prior to that time, the physician?s supposedly moral duty to provide appropriate medical care typically surpassed the legal obligation to respect patient?s autonomy. The Salgo decision concluded that physicians have a legal duty to provide facts necessary for the patient to make an informed decision. "The doctor knows best" long ago was replaced with "The doctor proposes; the patient disposes." There is no legal obligation for the patient?s choice to be palatable to anyone, other than that patient himself/herself.

The purpose of this paper is to understand the climate of the street and how it can be modified to better meet the needs of the street and the user groups. At the same time the conditions of the street and its surroundings also has to be taken into account. To accomplish this it is necessary to have a broad knowledge of the climate conditions in the city. Therefore an overview of the climate elements and how these are modified in the built-up areas are given. The part of the paper which deals with the city climate has a global approach to be able to give an as complete picture as possible.

Historically the library has owned more than silent, book-filled halls; it has been a center for learning and ideas, a source of both freedom and oppression, in other words, a medium for knowledge, truth, and power. Cultures have been divided into powerful and powerless through access to the library's content; those who have - and those who do not have - access to information determine which voices are heard and which are ignored, thus determining the outcome of the future. This thesis investigates how The Book That Wouldn't Burn by Mark Lawrence portrays the relationship between knowledge and power using Michel Foucault's discourse theory. More specifically, how this relationship is manifested through the structures and norms of society, and how the library as a place and institution serves as the means by which this relationship plays out. An established classic like Fahrenheit 451 by Ray Bradbury is placed as a contrasting reference point to help deepen its thematic message of information control and cencurship. Furthermore, the agency of one of the main characters is also examined in the light of Anthony Giddens' stratification model, as an actor with the potential to move beyond the confines of the power structure. The analysis demonstrate how knowledge, truth, and power remain continuously thematically relevant within literature, and how the reality of our time may be better understood through literary contributions.