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.

The ambition of this project is to make an overview of the Swedish upholstery industry and to make a suitable complement to the Carl Malmsten upholstery collection.The Swedish furniture industry employs about 20 000 people in 815 companies. Totally the branch had a turnover of 17,5 billion Swedish krona in the year 2000. Of these 815 companies most of them are small family driven companies with low-tech industry. 10 % of the 815 companies stand for 60% of the production. These are large-scale companies and have a hi-tech industry, even compared with other types of industries.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

The Swedish language has for over six hundred years been under influence of foreign languages. Nowadays, it is the English language that undoubtedly affects it in largest scale - even though both French and especially German have had a serious influence through history. In an inquiry by behalf of the Swedish Government, named Mål i mun ? förslag till handlingsprogram för svenska språket (2002), one of the conclusions was that journalism is an important area that has to be under linguistic supervision to avoid a gradual weakening of the Swedish language. It is also a known fact that the Swedish sports writers has a tendency to use a lot of English words, even though there are equivalent Swedish ones applicable.

Invasive alien plant species have historically caused major damage to ecosystems and are considered to be amongst the greatest threats to biodiversity globally. The lurking threat of harm to well functioning ecosystems has led to the development of global and regional goals and regulations which seek to stop the spread of invasive species. The Swedish Environmental Protection Agency has proposed a list of species that are specifically harmful to the Swedish flora and fauna, which includes (amongst others) garden lupin. The management of invasive species is however largely dependent on local actions, making municipal public servants key players. This qualitative study uses interviews to investigate how municipal public servants who are responsible for managing invasive alien species view this work.

The Swedish rules for marrying in Sweden are different for swedish citizens and foreigners. A swedish citizen has to have permission from"Länsstyrelsen"to marry before the age of 18 but a foreigner may marry without permission at an age of 15, unless a higher age is required by the foreign law. The main question in this essay is if the swedish international law concerning the age of marriage is compatible with the Convention on the Rights of the Child and/or the Swedish Constitution. The comparison is based on mainly two questions: Primarily the Swedish international law is discussed concerning which marrying age is good for the child. Thereafter it is discussed whether it is discriminating to have different marrying ages for swedish and foreign citizens.

The aim of this Master?s thesis is to examine how the gender system is described in fantasy novels. The theoretical framework is based on Yvonne Hirdman?s theory on gender system, primarily the two basic principles: the principle of dichotomy, of separation between the sexes, and the principle of hierarchy, of man as norm. The method used is idea analysis which is a form of textual analysis.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

AbstractPurpose/Aim: This essay deals with The Swedish Red Cross Society and their work concerning strategical information and communication about HIV and AIDS in the Swedish context. In a broader sense the relation between the global and the local will be investigated and a discussion about what it means to work in an organization operating on a global arena will be held.Material/Method: This essay is based on relevant theories about culture and health communication which I have studied, selected and put together, with purpose to analyse The Swedish Red Cross Society and their informational work with HIV and AIDS- prevention. Furthermore I have interviewed four of the organizations co- workers to collect data about their experiences in working in the Red Cross organization with this specific mission. Moreover I and my colleague Hillevi Good attended at seminars and lectures to observe activities held by the organization and to get inside information about what people working with HIV and AIDS are discussing and considering as critical issues. The study holds a qualitative approach focusing on understanding this typical case rather then generalizing facts in a larger sense.Main results: The Swedish National Society of The Red Cross has a difficult mission in their work to inform the public about HIV and AIDS, although it is the perfect organization when it comes to communication due to their well-known profile and a huge geographical spread.

The purpose of this study is to investigate how two elementary schools work with Swedish and Swedish as a second language through four teachers thoughts and perceptions. My issues are: How do the teachers perceive the Swedish classes in the school, and how do they perceive that they are conducting it? Which examples of material for teaching do the teachers show me and how do they use it in each school? Do the work with Swedish and Swedish as a second language in the multi-ethnic school and the more mono-ethnic school differ according to how the teachers perceive they are conducting it? Do the teachers think that the equivalent education that is part of the curriculums values and mission always is maintained and why/why not? My study is performed from a sociocultural perspective. My conclusions are that the teachers from the multi-ethnic school are more aware of how to work with Swedish or Swedish as a second language regardless of the students ethnic or national origins. Some aspects of how the teachers work with Swedish are equal with each others, but there are differences to.

 This paper covers how a company must act to become ?greener? and yet still increase profitability with the main emphasis on the inner structure of the company. The research is focused on the Swedish security systems company Niscayah AB, part of the multinational corporation Niscayah Group with approximately 6000 employees. A company can be assumed to consist of seven parts (strategy, systems, structure, super-ordinate goals, staff, skills and style) that have to cooperate for the firm to be able to become more environmentally friendly. Also, the economic performance is of importance and therefore that too is examined.

Over the past 40 years 600 000 ha of lodgepole pine (Pinus contorta ssp. latifolia (Engelm.) Critchf.) has been planted in Sweden (280 000 ha on SCA's forest land alone which represents about 15% of the company's total forest land area). In the early 70's SCA situated a number of experimental stands in order to investigate different aspects of the exotic tree, primarily growth rate. To be able to compare the two species plots with scots pine (Pinus sylvestris L.), this species was also planted at the same time and under the same conditions. A number of questions should always be raised when exotic species are introduced in an ecosystem. Invasiveness, the pathogen situation and purely ethical issues should be discussed.

Swedish beef production has during the past year decreased while the consumption has increased. It´s imported beef that takes market shares. The purpose with this degreeproject is to investigate if the restaurants in Sweden are using imported or Swedish beef and the reason for their choice. The purpose is to find out if there is something the Swedish beef producers can change to increase Swedish beef in restaurants. My expectation is that the demand for Swedish beef will increase in restaurant and later even among consumers. I have interviewed ten chiefs in different restaurants and asked them the following questions: Is it the price, quality or something else that influences your choise? Does it matter to their customers if they serve Swedish or imported beef? How is the marketing of Swedish beef? It appeared both Swedish and imported beef on the restaurants.

In the last decades, lean production has proven to be one of the most important organizational paradigms in manufacturing. The lean concept has also spread into the service industry where it is applied within a range of different areas. The wide applicability of lean principles has spurred the authors of this study to apply the principles in the context of the operations of a Swedish remand prison. The thesis examines the process a client of the remand prison Häktet Kronoberg goes through from the time of arrest until he/she is released or convicted and transferred to jail. Based on lean tools and principles, the thesis maps and analyses this process.