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 purpose of this study was to find out why the law that regulates downloading copyrighted material does not work and which of the most important main reasons lies behind downloading behaviour. The phenomenon being well investigated earlier has actualized a new demand for normative investigation in connection with the hot debated IPRED-law.Using qualitative method comprising of interviews with three typical file sharers and anchored in Max Webers action typology, rational choice theory and the norm model followed by two assessment models, we found that four important reasons lies behind downloading behaviour: 1) economical reasons was the most central and frequent determinant followed by 2) accessibility and comfort, and 3) social acceptance and moral and also 4) habits. Although the content of the law was correctly provided by the interviewees, it was clear that they did not perceive the impact of the law as meaningful or threatening.The results, being compatible with previous research, are discussed in terms of the named theories and assessment models. We suggest further research to take into account peoples norms as the new IPRED-law soon will be functional as well as studies from a perspective of the legal rights of the individual..

The aim of this Master?s thesis is to examine how librarians talk about users in social media. Using a method of discourse analysis based on Ernesto Laclau?s and Chantal Mouffe?s theoretical concepts it seeks to answer the following questions: How do librarians describe and comment on users in social media? In which contexts do librarians talk about users in social media? Which ideas of the relationship between the librarians and the users do the user discourses present?The study focuses on a Facebook page called ?Arga Bibliotekstanten? (The Angry Library Lady) and all its posts and comments during the period of January to June 2013. This is an ?open? page available for anyone to follow; at the time of the study it had approximately 1800 ?followers? and 4000 ?friends?, both librarians and users.The results show that librarians talk about the users in a variety of ways, but mainly concerning money, behavior and task.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Can you force a child to sucess, and when do the supportiv corset become a straitjacket?In this essay you can read about several ways to get a child to feel worthy as a person and use its own will in several ways. It's viewed from several different aspects but most of all it's about children who play musical instruments and parents who wants there kids to get sucessful. I have interviewed four musicians and musicteatchers to see how they were raised and how it has affected the way they are teatching there own students today. My little inquiry shows that people have a stong will and that you can come far if you hade supportive people around you..

Husaberg Scandinavia AB is a company producing and developing a range of motorcycles for both on- and off-road use. Husaberg provided the project group with a task of developing an entirely new way of operating the sequential transmission that can be found in today?s motorcycles. The target was to bring the product from idea to a functional prototype ready for further tests. Operation of the motorcycles transmission is today made by a foot pedal placed on the left hand side of the bike.

Denna rapport handlar om arbetet med detaljplaner på ett Samhällsbyggnadskontor. Den försöker svara på två frågor. Hur kan man designa integration av olika applikationer, medier och work practices? Är metoder från Participatory Design (PD), Etnografi och CSCW lämpliga för att utforma en sådan designprocess? I min studie har jag använt mig av dessa metoder för att studera arbetet i sin kontext på kontoret, genom situerade intervjuer och observationer. Jag höll även en designworkshop tillsammans med några medarbetare på kontoret.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

The society today is full of new changes within the companies and their middle chiefs. Middle chief?s visions have changed during recent years. The female chiefs have grown in numbers, and because of that people have started to focus on whether there are any similarities or differences between the female and male leadership behaviors. The essay is about similarities and differences between female and male middle chief?s idea about effective leadership behavior.Our analysis is based on a qualitative study, where we have made four interviews with four chiefs in industrial companies.

Good comfort for the driver of a construction machine is crucial. Gearshift comfort is an important part of the total comfort. Volvo Construction Equipment Components has a simulation environment of the powertrain, SimPow, which is implemented in Matlab/Simulink. SimPow is mostly used for simulation of control strategies and performance. In order to be able to study gearshifting comfort, Volvo has an interest in developing new models for SimPow.

Authors: Patrik Jäverbo & Jon LindheTitle: Greener on the other sideLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishIn later years the strict laws and policies surrounding cannabis use have been questioned around the world by several influential leaders, among them US president Barack Obama and former UN secretary general Kofi Annan. It has been argued that the ?War on Drugs? has done more harm than good and in some American states and a number of European countries the drug have been legalized or decriminalized. Everybody does not agree however, that legalization is the best course of action and in Sweden the emotions have sometimes run high in the discussions taking place in television shows and newspapers.The purpose of this study is to examine the image media portrays of cannabis; based on the theory that mass media is an important influence on the individual and the way in which he or she views the world. To put the result into a context the Swedish media image will be compared with the one in Denmark and Norway.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Coordinator of public health has recently become a new profession in the field of Health Promotion. During the last few years the pedagogic perspective has been increasingly important for the coordinators as a way of adapting their work methods to the circumstances. The conditions for coordinators of public health differ between municipalities and thus their tasks and responsibilities may vary with the local structure. According to the literature there are several ways to conduct Health Promotion and it is in the hands of the coordinator to adjust the methods to fit local conditions. The purpose of the study was to examine what influences the coordinators of public health and how that affects their work methods.