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.

The main reason for doing this kind ofproject was to find out if it was possible to make a relatively advanced application with user friendly tools. We tested the software MIT App Inventor, and the ability to create a useful application for people who wants to get an overview of their energy intake.During the process we found out that it was possible, but minor setbacks occurred. The main idea of our vision; to make a calculator and a registry with different kinds of food and their amount of calories, was completed quite easily. Later on, design alternatives and more advanced functions were not possible for us to make.This might have been because of the short amount of time the project was given, but also, and more likely, because the software did not contain that kind of advanced functions. Even if there were factors that held creativity back, the basic idea was possible to form..

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

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.

I ett samhälle där upphovsrätten och immaterialrätten blir allt mer uppmärksammad är det viktigt för företag att vara medvetna om sitt innehav av licenser för mjukvaror. I detta arbete kommer företags medvetenhet om deras licenshanteringssituation att undersökas. I den här rapporten kommer problemställningen att undersökas med hjälp av intervjuer med företag. Dessa intervjuer kommer att ske via telefon och per e-post. Ett liknande arbete har tidigare inte gjorts och därför känns det relevant samt intressant att göra denna undersökning.Arbetet resulterade i intervjusvar från 11 företag.

Bakgrund: Ett antal nya idéer har blivit introducerade i ekonomistyrningen på senare tid och mycket har skett inom Business Intelligence (BI). BI har dock mest funnits som del av ett större system eller eget system som implementeras till företag på plats. Konceptet att istället hyra olika IT-lösningar, så kallade SaaS-lösningar (software as a service), blir allt mer populärt inom affärsvärlden och kan minska företagens börda när det gäller installation, konfigurering, underhåll och andra inneboende projektriskfaktorer.Frågeställning: Vad innebär fenomenet SaaS BI och hur ser spridningen ut?Syfte: Syftet är att beskriva Business Intelligence som hyrtjänst, samt studera hur detta sprids och anammas av marknaden i Sverige.Metod: Vi har använt oss av en kvalitativ undersökningsmetod för att samla in djupgående data till studien.Resultat och slutsatser: Studien visar att SaaS BI är en innovation. Spridningen av SaaS BI på den svenska marknaden är begränsad och spridningen sker i dagsläget främst från utbudssidan, alltså förespråkare av innovationen.

This bachelor thesis portray a project where the main task were to develop a computer based system prototype for handling of absence report at the upper secondary school af Chapman in Karlskrona. The project has been conducted in cooperation with students from the university programs software engineering and information economy at Blekinge Institute of Technology. Our task as MDA-students have been to survey the process of absence report of today through field studies and give a proposal of a graphical user interface which later were developed by the software engineers. The thesis also handles the cooperation with other students from other university programs..

This bachelor thesis in mechanical engineering was performed during the spring2015 in collaboration with Composite Consulting Group in Laholm. TheComposites Consulting Group works mainly with design and details of differentcomposite projects, their main area is FE-calculations, 3D-modelling andmechanical tests with composite materials.The aim of this bachelor thesis was to simplify the calculation process of solidmechanics for sandwich panels by simulation with computer software. The goalwas to decrease the time for the design and calculation process of the constructionand the cost of the practical tests. Our task was to build a static three dimensionalmodel with the computer software Abaqus, where the result should correspondwith the practical pressure tests in laboratory.The project started with collection of material data from Composites ConsultingGroup and by learning the software Abaqus, simultaneously a specification wasdeveloped in corporation with the company. Later on, a static wheel pressuremodel in the software Abaqus was produced which simulated the behavior of thesandwich panel during static wheel-pressure by a pallet truck.

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 contains a programming improvement work in a LabVIEW? fire testing furnace control system for SP Fire Technology in Borås. Here materials and products behaviour are tested and evaluated, being exposed to fire. For this task, UGNET is being used for control and surveillance of the testing furnace system. System hardware has been updated gradually through the years, while the software has been neglected.

For many years, the construction industry in Sweden has not developed much of an integral approach for design across disciplines. The sector?s impact on society, economics and environment is huge. To make the interactions within the construction industry more efficient, a relatively new concept called BIM (Building Information Modeling) has been introduced. The idea with BIM is that the different actors of the construction industry will work through intelligent CAD software, with common file formats and more cooperation between different actors during the various steps of the building and construction process.The technical consultancy company WSP Sweden is working actively to implement BIM within the frame of its activities.

This work has been carried out at a company in the region which has about 30000 employeeswith about 400 sites all over the world. The company outsources their network including theLAN refresh and the WAN migration. They needed help with an upgrade of their LAN at theirScandinavian headquarters and to find a new solution for their WAN. The reason why the upgradeof the LAN was needed was that the equipment was too old and did not pass the securityrequirements. They also required a solution to segment their LAN, which consisted of a singlelarge VLAN with 1,300 employees.

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..

Open source is growing outside the boundaries of hackers, amateurs and software development, creating a humongous potential in many different areas and aspects of society. The intrinsic and extrinsic motivations that drives open source have been in the subject of much research recently, but how they affect each other when paid and unpaid contributors come together is still hidden in obscurity. In this study I investigate how intrinsic and extrinsic motivation correlates with each other and how those correlations affect paid and unpaid open source software contributors. The literature synthesis is based on of systematic reviews through searches in library databases, identification of articles by searching on the Internet and by reading relevant books. My results indicate that intrinsic and extrinsic motivations continuously affect each other and that paid contributors are more vulnerable since their extrinsic motivation in terms of money is reached only when many other motivations are fulfilled.