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.

Fenomenet med nationella riskbedömningar är relativt nytt i Europa. Myndigheten för samhällsskydd och beredskap överlämnade den allra första nationella riskbedömningen till regeringen år 2013. Syftet i uppsatsen är att undersöka om man genom ett policy transfer-perspektiv på nationella riskbedömningar kan se några indikatorer som hindrar policy transfer inom riskområdet. En första, översiktlig undersökning görs genom att jämföra de risker man lyfter fram i sju europeiska nationella riskbedömningar för att se om man kan tyda något mönster. Uppsatsen tog avstamp ur antagandet att geografisk närhet och liknande interna förutsättningar kunde tänkas innebära att man även har en liknande syn på risker som länder i ens närområde.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

AbstractThe purpose of this study is to see how technology is presented in different fictional picture books that are available in preschool. Six fictional picture books that have connection to technology in picture and text have been analysed. In order to show how technology can be made visible in fictional picture books, the relation between picture and text has been analysed through a technology perspective. Furthermore, the pictures and the texts have been analysed separately in order to show what they show respectively in terms of technology. The fictional picture book has a potential to be a basis for making technology visible in preschool, which is a step in a new direction.

AbstractThis study examines how knowledge transfer works within the student nations of Uppsala. The purpose is to describe and analyze how the knowledge is transferred when the officials are being exchanged within the student nation. Furthermore the purpose is to explore if the student nations work active to preserve the knowledge and how it is done in such case. Eight out of Uppsalas thirteen nations are part of the study and the survey was conducted by qualitative interview. The study mainly assumes from Argotes theories on the organizational memory, Davenport and Prusaks theories on knowledge transfer and Nonaka and Konnos SECI-model. The study reveals that the student nations work in different ways and more and less active with knowledge transfer.

The purpose of this paper is to find out if technology within pedagogy can help pupils with dyslexiaperform on the same level as their peers without using compensatory aid. Is it possible to replacethe compensatory aids with the technology in question? Can the same technology also be used tosupport other pupils as well and in turn removing the stigma of needing compensatory aid?To learn the answers to these questions I have done a qualitative text analysis. This analysis focuson technology in the form of podcasts and Web 2.0 based teaching platforms. The analysis alsofocus on pupils with dyslexia and what kind of help compensatory aids can be.

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

The aim of this study was to investigate the possibility of performing inter-species embryo transfer under actual field conditions in the natural habitat of South American camelids. In this study embryos from llamas were transferred to alpaca recipients. In a parallel study alpaca embryos were transferred to llama recipients. All animals used were free of uterine and ovarian abnormalities detectable by rectal palpation and /or ultrasound examination. Embryos were harvested twice after single ovulation in 10 mated female llamas and non-surgically transferred to synchronized alpaca recipients.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Studies conducted on event marketing have mainly focused on larger events. Managerial implications, marketing techniques, and theories in the field have hence dominantly addressed events of larger nature. Event marketing however is a growing phenomenon in the marketing mix. Brands are using event marketing to a greater extent. Brands are increasingly using small events as a marketing tool in order to create brand awareness and brand image; this goes for both small brands and large brands.

This paper examines how and if the understanding of wedding photography has changed during the shift of technology - from analog to digital photography. It examines if the changed conditions due to the shift of technology have changed the habits and conditions for the photographers working with wedding photography. It furthermore examines what impact these habits and conditions have had on the pictures of weddings. The investigation is based on interviews of six photographers that have worked professionally before and after the shift of technology, as well as of pictures by the photographers taken before and after the shift of technology.Use of time and space has changed due to the shift of technology. The change has also had an influence on hierarchy among the photographers.

There are two main reasons for why companies engage in sponsoring and Event Marketing; affecting the brand awareness and/or the image of the brand. Historically the main focus within the research field has been on how sponsoring and Event Marketing can create and achieve high brand awareness. More research regarding the image transfer from event to brand has been requested and this study is to be considered as an attempt to begin filling this gap. Today we see more and more brands choosing to arrange their own events; hoping to attain a more direct connection between the event and the brand. This trend raises questions such as - Do brands arranging their own events receive more image transfer from event to brand compared to brands sponsoring the same kind of event? - Are there any differences between an established well-known brand and a new unknown brand? - Will an event fully owned by a brand attract more or less people than an event arranged by someone considered to be less biased? These are some of the questions asked and answered within this thesis.

En studie om hastighetsbegränsningar i banöverbyggnaden och kontakledningsystemet på Västkustbanan Helingborg - Lund..

At the Department of Technology and Built environment at the University of Gävle there was an interest to study GNU Radio, which is an "open source radio project. The project is based on that most of the radio signal processing is made in an ordinary PC. The idea behind this degree project was that in a laptop there are several radio transmitters/receivers that takes space, generates heat and transmit in varied frequency band etcetera. All these radio transmitters/receivers could be replaced with a Software Defined Radio system. It means that one common, general radio hardware is used to different communications such as: WLAN, Bluetooth, GPRS, 3G etcetera. The waveform is generated in the software, which makes the system very flexible.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.