Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

The aim of this study has been to investigate students? understanding of fractions when they occur in the practical subject home economics. In order to investigate this, the learning study method was used. Learning study can be understood as a method to gain deeper understanding of what is learnt by students during a lesson to increase learning outcome.The variation theory framework has been utilized to analyze the results of this study. The object of learning was chosen to be addition of fractions bigger than one half when they appear in home economics.

This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.

The purpose of this study was to examine how modern information and communication technology influence collective action within the framework of social movements. By studying the protests in the Arab World 2011, and focusing on the social movements in Suleimanya in northern Iraq, by observation taken on place, the essay discusses that collective action is closely related to the use of technology, for example cell phones and Internet.Result shows that modern communication technology has enabled immeasurable access andconnection between individuals throughout the world, which seems to be different from previouscollective action. The new communication channels in the form of social media, has been used for the dissemination of information and news, documentation, organization and membership recruitment in the social movements in the Arab World and Suleimanya. The new social movements have the tendency to be decentralized and flattened organized, they are now self-organizing and that they only do a whole as global patterns, as evidenced by the social movements in the Arab World andSuleimanya..

Issue of study: The development of technology and society is closely linked. Mutual dependency and complex interrelationships make straightforward analysis of issues regarding the future of technology and society hard to perform. Therefore, the study addresses the question of how organizations should describe and analyze the interactions of technology and society in order to gain a better understanding of what the future may bring. Purpose: ? To develop a method for analysis of the future course of issues regarding technology and society in interaction.? To apply and test the developed method through a case study, where it is used to analyze the future of the Russian fuel market.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

The success of self-service technology in retail grocery stores cannot be ignored, and the fact is that every other grocery store in Sweden has implemented the self-scanning or self-checkout systems. The trend is that the technique is spreading into other markets with potential to increase productivity for companies and enhance the service for customers. Fast fashion is one branch that is left untouched by the development in payment processes, and despite the leading companies extensive focus on fast service, the concept of self-service technology has not yet been tested. This paper undertake a quantitative, experimental approach to the issue and examines the effect self-checkout would have on Fast fashion- customers. By presenting a scenario with and without self- checkout and afterwards asked about the respondents experience, we can provide the marketing world with new insights.

The purpose of this report is to outline the development of a dynamic Microsoft Silverlight application, which will be able to present products and be administered in a simple manner. The project has been carried out at Incordia AB, a company that specializes in e-commerce, situated in Helsingborg, Sweden. Although the Silverlight application is customized for a particular site, forMicro AB (an ongoing project at Incordia), the template and the classes that are used to manage information, are developed so that they can be used in future projects for Incordia AB..

I mitt examensarbete har jag undersökt om det lämpar sig att använda en manuell metod för att skapa normal maps till icke-organiska polygonmodeller avsedda för datorspel. Jag har använt mig av Photoshop för att måla normal maps som jag sedan applicerar på lågdetaljerade modeller jag skapat, för att höja detaljgraden avsevärt. Då icke-organisk modellering inbegriper modeller som ska representera hårda ytor, och därmed inte animeras med deformation, så antog jag att denna metod skulle lämpa sig väldigt väl åt dessa ytor som ofta har extremt mjuka former och precisa vassare kanter. Min metod har varit att studera litteratur om Normal Mapping och hur man använder Photoshop för detta. Jag har sedan utfört praktiskt arbete för att utvärdera hur effektiv metoden är samt vilka fördelar den bidrar med. Jag går igenom teori för normal mapping som jag stödjer med hjälp av faktatexter och instruktions-DVDer i ämnet för att sedan redovisa metoden jag använt i mitt arbete. Jag avslutar sedan med en diskussion kring mitt resultat och redovisar vad jag kommit fram till genom mina experiment. Jag kommer fram till att Normal Mapping med Photoshop är mycket väl lämpat åt hårda ytor och även bidrar med optimeringar i arbetsflödet både vad gäller organisering, tidsåtgång samt kontroll över resultatet.

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

The aim of this study was to gain insight into how two enterprises work with competence development and thereby study how the relationship between competence development and workers, employees, look like. The focus was on the workers motives and motivation towards a participation in a competence development course, their attitude to education, and how the transfer of skills gained from the course, into the workplace looks like. Further on, the work situations influence on the workers competence development has been taken into account.In the study, six people were interviewed in the role of either manager, coach or course participant who are employed in two different enterprises in the south of Sweden.The results showed that the participants were motivated by a strive for personal development or that the participants viewed education implementation as a part of the professionalcareer, which has resulted in a positive attitude towards the competence development course. The managers? motive for decisions about education was to change the prevailing attitude among the staff for the better and thereby strengthen the company?s brand. The work situation has encouraged the desire to participate in developmental education as the feeling of control has encouraged the workers to further development.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

High technology companies in Sweden spend a huge amount of money on research and product development in proportion to what they get back in earnings from their inventions. Product development has traditionally been regarded as much more important than business development. This thesis aims to point out the critical factors behind successful business development processes for high technology companies. We have chosen to make a case study of Hexagon, a highly successful and innovative company within the measurement technology business. Internal and external actors that are important for business development have been identified and interviewed in order to understand how ideas are developed and executed.

Abstract The technology has made it possible for you as a train traveller to be available in other places than stations and on the train. You now have the possibility to communicate by the phone or through the Internet to get information about the train you want to take. Development in mobile technology gives us new possibilities to communication. We want to find out whatever SMS would be a suitable approach to inform passengers about delays. The problem formulation is ?If the technology is available to inform the passengers about delays in an more effective way than today, then why not use it? The ?Kustpilen? that operates in Blekinge and Skåne is the case for our study.

Our bachelor thesis is a visualisation made in 3D-graphics of how the horserace track in Tingsryd perhaps will look like in the future, complete with a miletrack, steeplechase, and other horserace courses. Today, the race track is only in it?s building phase. The inner field-group in Tingsryd needed presentation material to show their eventual sponsors, so they contacted us at Media Technology, and we instantly decided to give their idea a try..