The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

 Genotyping can be used to link genetic variation among individuals to certain diseases or conditions. Some known disorders and states that are dependent on single nucleotide polymorphism (SNPs) are lactose intolerance, venous thrombosis, hereditary hemochromatosis and the difference in sensibility among people to metabolise drugs.In this project a new kit, TaqManÒ Sample-to-SNP KitÔ for extraction of DNA and preparation of the extract for genotyping with real-time PCR and allelic discrimination, was evaluated. QIAamp® DNA Blood Biorobot® MDx Kit was used as the reference method.The purpose of the comparison was to find a method that makes DNA extraction from blood samples cheaper and faster, but with the same reliability as the reference procedure.The results of the evaluation showed a complete agreement of the genotype results between the methods tested, which means that the new method was as reliable as the reference method. The costs of reagents and material would be reduced with 52% if the new method is adopted, that alone would result in a cost reduction of 144 000SEK a year with a sample volume of 650 samples/month. The time for DNA extraction would also be reduced with the new procedure. .

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

 Date: 2008-10-06Level: Bachelor thesis within Information Technology and business economics, 15p, EIK021Authors: Anna Karlsson, akn05009@student.mdh.seLena-Maria Lindström, llm05002@student.mdh.seMagnus Wretlund, mvd05001@student.seTutor: Marie Mörndal Title: Managing IT-incidents, a case study at ICAs IT department                            OperationsKeywords: IT-incident management, IT-incident management process, IT-incident, ITIL, CCTA Problem: An organization can benefit by having an established management process of handling IT-incidents. But how can this be achieved? Are there step-by-step procedures? What´s included in the management process of IT-incidents? Is the size of the organization relevant to which model is to be chosen? Can the work of the writers of this essay result in a recommendation of a specific model for IT-incident management? These questions lead to the following essay question; How are IT-incidents managed?Purpose: The purpose of this thesis is to describe and discuss how IT incidents can be managed.Method: The writers of this essay have performed a case study at ICA, a Swedish food retail company. Eleven interviews with nine different persons have been carried out. The interviews are analyzed in the chapter called Resultat och analys.Conclusion: Our conclusion is that there are both similarities and differences in Dept.

Trust is a concept used throughout our daily lives. We give trust to friends, colleagues and strangers. We also give trust to the technical artifacts we use in our everyday lives. We must also rely on the services we use to work the way we expect them to. There is plenty of research on trust in e-commerce and online banking on website based platforms.

The purpose of this essay is to analyze the democratic views in the two latest party platforms, belonging to the two Swedish political parties Vänsterpartiet and Sverigedemokraterna. This by applying Robert A. Dahl's democracy model, Polyarchy, and Carol Pateman's democratic Participatory model, on to the party platforms. By doing so, my hopes were to determine if the two political parties can classify themselves as democratic parties. The result shows that both Vänsterpartiet and Sverigedemokraterna meet the majority of the democratic demands created by Robert A.

This paper aims to derive the Black-Scholes equation for readers without advanced knowledge in finance and mathematics. To succeed, this paper contains a theoretical chapter in which concepts such as options, interest rate, differential equations and stochastic variable are explained. This paper also presents the theory of stochastic processes such as the Wiener process and Ito process. In the chapter on the Black-Scholes model the Ito process is used to describe price of shares and with the help of Ito's lemma Black-Scholes equation can be derived. In the paper, assumptions are listed that apply to the Black-Scholes model and then uses the Black-Scholes equation to calculate the price of a European call option.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

This master thesis was initiated with the aim to answer at what level of installed capacity of wind power in the northern parts of Sweden it would be beneficial to improve the transmission capacity from the northern Sweden. During the process of this work the aim has changed to try and create a model that can be used to analyze how well the hydro power installed in the northern Sweden can even out the quick changes in wind power production.To create a good model of all hydro power in northern Sweden is a very large job, unfortunately too large for a master thesis. This report therefore ends with an extensive analysis of the simplifications that have been made and their effects as well as a list of the future work that has to be done.The model that has been created have shown to be effective and produce good results. The conclusions that can be made is that the northern Swedish hydro power have very good possibilities to balance the wind power production. Only a few cases where water have been spilled even though there has been some free capacity has been discovered.

Background: To be better able to meet the new competition, companies are seeking new competitive advantages, wich is forcing them to review and, in time, change both working methods and corporate structures. This has led to an increased interest in the development of strategies within the field of Knowledge Management. Objective: The objective of this thesis is to improve understanding of how learning in a company occurs over internal boundaries and to investigate whether individuals need to be motivated in this regard. We also aim to give recommendations as to how this can be developed. Furthermore, we will work out a model that explains the learning process.

The aim of the study has been to gain an increased understanding of the sense of participation and influence that the enrolled nurses, working with home-help services within the purchaser ? provider model, feel and how this participation and influence affect them. Five enrolled nurses in three of Stockholm's districts related their experiences of participation and influence at work in the qualitative interviews that were conducted. The result was then analyzed with the help of two theories, Karasek's and Theorell´s Demand- Control Model and Antonovsky's theory regarding ?a Sense of Coherence (SOC)?.

Biogas is a renewable energy source that is produced by anaerobic digestion of organic mate-rial. In Sweden, biogas predominately comes from sewage water sludge and landfills or from organic waste of households and industries. Small scale digestion plants at farms are espe-cially expected to contribute to increased biogas production in the future. Biogas can be ob-tained directly in it?s raw form and used as fuel in a combustion chamber.

The work in project has been around since humans began to hunt in groups, building bridges or building of the Great Wall of China. In 1960- and 70´s, the word project got their value it has today. A project means a work done during a decided time, with decided economy and non-recurring nature (Jansson and Ljung 2004). The projects had a general analytical model. It was used for all projects the organization engaged.