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.

This is a report written for an examination project C-level, on the subject of energy. The examination project is a product of the FVB Sweden AB (district heating bureau). It started with a meeting with Stefan Jonsson FVB Sweden AB, were he explained the content of the project, and from this a presentation of the problem was made. The problem that needed to be solved was how they could control the valves in the system to provide heating to everyone in the system. The valves are often oversized so the pump in the heating plant would have to be enormous to be able to provide enough flow to be sufficient, if everyone in the system had there valves fully opened. I came up with two solutions to the problem, one was a wireless network that could keep track of the valves and the other solution was an extra sensor that was placed on the radiator.

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.

Detta arbete grundar sig på fyra klasslärares tankar och erfarenhet av att integrera bild och form i undervisningen, hur de ser på bild och form som ämne och vilket pedagogiskt värde de menar att bild och form har för elevernas utveckling och lärande. Vi har intervjuat dessa fyra lärare och genom deras exempel får vi ta del av hur de använder bild och form samt varför de använder det den ämnesteoretiska undervisningen. Vårt syfte med detta arbete är att ta reda på om bild och form som ett praktiskt/estetiskt ämne har ett pedagogiskt värde som redskap för barns utveckling och lärande. Teorier, forskning och LpO94 pekar på att undervisningen måste anpassas efter elevernas behov och förutsättningar så den ska bli mångsidig och stimulerande för dem. Forskning har visat att det behövs mer än ett sätt att ta till sig och uttrycka sina kunskaper på eftersom vi människor är olika och inte enbart lär oss genom det skrivna och verbala ordet.

AbstractThis study examines the use of dance in the special education classes in high school. The purpose is to study the teachers? thoughts about dance within this school form. I want to see if they see any gains from having dance as a subject, and what might these be? Earlier research states that dance has a positive influence on mentally handicapped children and young people, and that it strengthens their general development.

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?.

The main purpose of this Master?s thesis is to explore university librarians? thoughts about the future. The analytical focus is thus on the librarians? representations of the future. The theoretical framework used is narrative theory with a social constructionist viewpoint.

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.

Syftet med arbetet är att se om man kan öka koncentrationen hos elever genom motorisk träning i form av lek och andra rörelseaktiviteter. Undersökningen genomfördes i en årskurs 1 under fem veckor. För att komma fram till ett resultat används datainsamlingsmetoder i form av intervjuer och observationer. Elever observerades under lektioner för att se när koncentrationen missriktades och om avbrott i form av olika rörelseaktiviteter kan få eleverna att återgå till arbetet..

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.

In recent years e-commerce has experienced a big increase in usage. Internet however, cannot offer the same level of personal contact as traditional shops can.E-commerce is characterized by impersonal and standardized web shops that do not stimulate any emotional connection between the customer and the company. Without this personal contact with the customer the possibilities for the company to stimulate loyalty decreases. Loyalty however, is as important in e-commerce as it is in traditional commerce. The authors of this paper chose the following problem for the study:What marketing strategies are fortunate for e-commerce companies to use to create loyal customers?To research this subject the authors saw it fit to combine qualitative and quantitative research methods.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

This essay is a survey of thirteen user studies performed in the field of image retrieval. The purpose is to try to distinguish principles that should be kept in mind when wanting to make image databases available for a wide and varied group of users. The essay tries to answer two questions, namely: Are there any results in accordance among the different studies? What in the user studies should be considered when it comes to how content description, interface and functions for searching can be designed when creating systems for image retrieval? Each study is first reviewed on its own, and then a comparative analysis of all the studies is carried out. Derived from the result of this analysis, the conclusion is presented in the form of a row of suggestions to which aspects are to be suitably included in the design of image databases.

Syftet med föreliggande examensarbete är att undersöka vad det finns för åsikter, tankar och reflektioner kring Skolverkets förslag på kursplan för ämnet Animation hos fyra lärare på Medieprogrammet. Syftet är också att försöka ta reda på om förslaget upplevs som realistiskt, dvs. om det är möjligt att bedriva undervisning i ämnet med de resurser som den enskilda skolan har till sitt förfogande i form av kompetens och materiella resurser. För att uppnå mitt syfte har jag använt en kvalitativ metod och genomfört intervjuer med fyra lärare på Medieprogrammet. Resultatet av mitt arbete visar att lärarna är positiva till förslaget men att de också ser en rad problem med att genomföra förslaget.