Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

The competition for customers in today?s society is growing rapidly. Companies invest a great amount of time and recourses to establish and preserve a strong brand. Repositioning is a process that today is necessary for virtually all brands at some point during its lifetime and is about to change a customer's perception of a brand name, by changing its associations. The goal is to create a new, stronger position for the existing brand.

Idag är det inte helt ovanligt att tala om datorer som att de förstår eller på ett eller annat sätt lever sitt eget liv. Idén om att datorer kanske kan tänka och vara medvetna har sina rötter i det arbete som Alan Turing utförde under 1900-talets första hälft. Han brukar anses ha lagt grunden till det som idag kallas artificiell intelligens (AI) (Preston, 2002). Man började fundera över om datorer kunde ha egenskaper som kan likställas med människors mentala tillstånd och därför användas för att förklara dessa. Ett sådant påstående förs fram i en teori kallad ?datorfunktionalism?.

Recording and analyses of superovulation results and fertility records at the nucleus herd Viken The development of different reproductive technologies aim at increasing the number of progeny per individual parent, and in that improving the possibility of genetic progress. One technique, embryo transfer, have facilitated genetic dissemination and shortened the generation interval also in females. Nötcenter Viken is a company that run embryo collection and embryo transfer in the breeds Swedish Red and Swedish Holstein. It is located outside Falköping. Information is continuously gathered about cows tested at the nucleus herd.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

The purpose of this study is to increase the understanding of activities, flows and waste in a company's production process. By performing a value stream analysis, non-value adding activities are identified in a production process and then the suggested improvements that can reduce lead times will be stated. The value-stream mapping identifies the flow of information and the flow of material in a production process and this provides the basis for the identification of non-value adding activities.We conducted the study at Lammhults Möbel AB in Lammhult Sweden, where the production flow of Spira-21 has been investigated. This to identify any non-value adding activities that affect the flow negative and consumes time and money in a non-value adding way.A reasonable approach for the project was taken by studying the methodologies and theories. We conducted interviews and site surveys at Lammhults Möbel AB where the flow of information and material in the production process were investigated.

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

AbstractAim: The purpose of this study was to gain a deeper knowledge of how nurse anesthetists feel about their own profession. It was hoped that by gaining a deeper understanding of how the nurse anesthetist is experiencing its own profession, it will create better conditions for development and evolution of the nurse anesthesia profession and skills. Method: for the study a qualitative approach was used in which ten anesthesia nurses were interviewed, aged 27-55 years, four men and six women participated in the study. The interviews were processed and analyzed based on qualitative content analysis. As a theoretical framework Patricia Benner seven skill domains was used.

Background: Today businesses are largely structured in projects and temporary organizations. In many companies, the ability to pursue projects is decisive for the business efficiency and competitiveness. The risk literature do not discuss identification and handling ofproject risk in building- and construction companies to a large extent, which has led us to investigate how project risk can be treated and handled in Swedish building- and construction companies. Purpose: The purpose of this thesis is to cover and describe business risk in Swedish building- and construction projects with focus on different risks and risk tools, and also to modify a model for evaluating the business risk maturity. Realization: This thesis has both traces of a case study and a cross-section study and examines eight different companies that are active in the building- and construction business.

Background.Telephone advice increases the accessibility to health care and the streamlined work at primary health care centres. The goal of telephone advice nursing is to give the caller a correct advice, adapted to the caller?s situation, in order to reach correct care level. However, registered nurse?s telephone advice includes risks for misjudgement.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

I studien undersöks hur införandet av ett systematiskt arbetsmiljöarbete kan påverka en organisation. Många arbetsplatser saknar ett fungerande systematiskt arbetsmiljöarbete, men alla företag är beroende av att personalen mår bra och får vara frisk och därmed kan vara effektiv på sitt arbete. För att öka läsarens förståelse för hur betydelsefullt det är att arbeta aktivt med arbetsmiljöarbete, vill vi visa organisationer hur de genom detta kan uppnå vinster, inte bara de av rent monetär art, utan även de som är av betydande vikt för arbetstagarna, såsom exempelvis ökad trivsel och bättre gemenskap. Studien är av kvalitativ karaktär med en interaktiv forskningsprocess. Urvalet har bestått av respondenter på Copy Syd AB.

This bachelor thesis aims to draw attention to sound in the heritage sector in Sweden. In particular, to thesoundscapes that can be identified in our cultural heritage environments. Sounds in an environment, here calledsoundscapes, affect our perception of the environment and how we remember it.To find out how the heritage sector uses and would be able to use sounds, I have firstly studied if audio recording iscomparable with the visual photographic image. I then present examples of sound documentation concerning theconservation of built environment. In addition, I have interviewed five key informants who all have a centralresponsibility for five cultural heritage environments.

AbstractThis essay examines the idea of unity in the early church, based on Psalm 133:1. My interest in this was awakened during a seminar with the scholar Sr. Dr. Michaela Puzicha OSB, who proposed that St. Benedict of Nursia in his Rule, RB 42, alludes to Ps.