Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

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 genetic relationship between three Swedish horse breeds was investigated using microsatellite data from 144 loci in 30 horses. The North Swedish Trotter is believed to have been crossed with the Standardbred in the 1950?s to produce a faster trotter. If true, the North Swedish Trotter should be more alike the Standardbred than what the North Swedish Draught Horse is, from which they originate. This was investigated using F-statistics and Nei?s distance in GENEPOP and GENETIX and cluster assignment in STRUCTURE.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

In light of health scandals and intense debate in the media about the elderly, the authors investigates two Swedish newspaper and their depiction of elder care in Sweden. Using Faircloughs three-dimensional model and critical discourse analysis, it is investigated if there is a more prominent discourse and if so the impact of globalization on this discourse concerning swedish elderly care. A sample of a total of ten articles in the Swedish newspaper Aftonbladet and Dagens Nyheter is analyzed. The authors found that older people who are granted home help or place of accommodation rarely make their voices heard. Rarely were also relatives of residents given the opportunity to speak.

The Swedish oligopoly system that prevailed within the provision-industry has during the latest years subsided. The competition on the market has increased when new participants were given the opportunity to enter the Swedish market. Today the provision-industry is characterized by different foreign participants. Among these new participants one can find Lidl and Netto, who have entered the market enable to provide the Swedish people with an inexpensive range of products. In pace with the growing rivalry the benefits favor the consumers whom are being given several options to choose between.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.

AbstractAuthor: Markus Ekström and Albin OlssonAdvisor & examinator: Petter Boye, Thomas KarlssonTitle: Brand Valuation of companiesKeywords: Brand Valuation and Kalmar CountyIntroduction & Problem: The term trademark is originated from the Old Scandinavianbrandr and means stigmatize. A new standard for brand valuation ISO 10668 was adopted in2010, which has created a more reliable valuation method. It used several different methodsbefore, which meant different values but now they have agreed to this standard, which shouldmean that more companies make brand valuation. But that?s not the case, and you can wonderwhy? We also want to see the benefits created for companies, and the benefits companies canget with a valuation of the brand.Purpose: With this essay we want to examine how companies in Kalmar County looks atbrand valuation, if they have made it or not.

Social media on the Web has become more common over the last decade and in recent years it has grown immensely. The social media with the highest amount of members is Facebook, where not only private persons are found - companies started to establish their profiles on the network in 2006. However, little is known about how these companies succeed and reach their audience with information dissemination and interact with them. The aim of this study is to contribute with information to local companies on how they can manage to maintain their activity with different approaches and strategies. This study examines how three different local companies chooses to spread information and maintain relationships with their members on Facebook.

AbstractIn the fall of 2003 a project was started in the Swedish building sector that is called BASTA (the building sectors’ termination of especially harmful substances). The project is operated by the building companies NCC, Skanska, PEAB and JM, the Swedish Building Industry and the Swedish Environmental Institute IVL. The purpose of the project is to create a common environmental assessment system for the entire building industry and with the help of this system phase out the use of especially harmful properties from building products.In a large sense BASTA works like this; On the BASTA web site there is a database, to which a supplier can register the company and the company’s products. Only those products with a substance content that fulfil the demands of the BASTA system, is to be registered. As it is the supplier himself that carries out the registration of the company and the company’s products to the system, the BASTA-organisation annually controls that the companies that are registered in the database, fulfils BASTA’s demands.Since NCC is one of the companies that operates BASTA, BASTA is probably going to be the environmental assessment system that is recommended for the company in the future.

The purpose of this thesis is to study whether there is a demand for sawn wood products of large dimensions and planed goods among Wallnäs AB:s customers. The thesis consist of two main parts, one survey among Wallnäs present customers and another one which purpose is to increase Wallnäs customer base. Finally there is a chapter that describes what properties the raw material has to have in order to produce the demanded products. The survey to the present customers was conducted through a questioner. A sample of those who stated an interest for either sawn wood products of large dimensions or planed goods, were later contacted for a telephone interview. To reach out to new customers, relevant companies has been identified through the Swedish Trade Councils data base and through the member list of the Timber Trade Federation.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

The goal of this project was to make the requirement process at the Swedish Coastguard more effective. The first step to achieve this was done by locating bottle necks in the process with value stream mapping method. The result of this study showed that the biggest restriction in the requirement process was while examining older requirement documents to understand what elements were suitable for the particular project. This was followed by a study of literature, interviews and theory of Lean Production with the ambition to investigate how the requirement process was handled on other companies and how to improve the process on the Swedish coast guard. This led to a number of potential enhancements of the process which later was evaluated. Requirements written by different people in different organizations were analyzed in order to sort out if there were some similarities? which could be used as standard elements in a future standardization of the process.