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.

A growing population together with a change in food habits to a more diverse diet containing more animal products such as meat and milk makes the possibility to produce and sell products of cattle a growing market. And at the same time there is an ongoing debate about global warming, where raising cattle is questioned due to their high production of enteric methane. To be able to raise animals in a more environmental friendly way and at the same time improve productivity in a developing country such as Vietnam would be favorable. The use of feed additives with high electron affinity could decrease the methane production and at the same time improve the gross energy digested. Nitrate and Sulfur are both good electron acceptors, but due to its toxic effects the use of nitrate in feed has been neglected.

In school there are many pupils with Swedish as their second language and these pupils often have less basic condition compared with pupils with Swedish as their mother tongue and the most common root cause is lack of language knowledge, also the time spent in Sweden matters.I have trough questionnaires and literature studies investigated if there, for pupils with Swedish as their second language, is an easier way to figure out how to read and write in Swedish using fiction literature as learning material compared with ordinary ways.In the questionnaires that I performed participated a number of teachers that teach Swedish as a second language. These teachers all work in schools with a big share of pupils with Swedish as a second language.I also tried to evaluate if there was a difference between teachers with a graduation in Swedish as second language compared with these who don?t have a graduate but still work with these pupils.The result shows that I discovered that only the graduated teachers have used fiction literature as a learning material in the daily work and have experienced good results from the pupils, they also knew why they used fiction literarture for reading and writing training.As a teacher it is very important to have the knowledge regarding children that have Swedish as a second language, to be able to support them in a correct way.Despite the pupil can?t speak or read the new language, it has feelings and knowledge about the circumstances that they can?t express.The teachers mission is to knew and have understanding for these circumstances.Keywords: Pupils with Swedish as second language, learning to read and write, fiction literarture, school..

The aim of this study was to examine the view of social service workers on the secondary housing market based upon their work with social investigations regarding people with a difficult substance abuse. The foundation of this study rests upon a phenomenon, which according to other scholars, occurs in the secondary housing market in Sweden. The secondary housing market consists of a multitude of housing projects that social services provide for people who are homeless. The phenomenon is that the secondary housing market contains a number of demands aimed at the clients who live in these housing projects. If a client fails to live up to the demands it can sometimes lead to negative consequences which results in an exclusion from the housing projects.

This essay examines how a group of five youths? self identities are affected by unemploy-ment, contact with the social services and by labour market interventions. In Sweden youth employment has been regarded as a social problem. Arbetslinjen that could be translated into the work model or the work line influences and is a necessity for the Swedish welfare system. With a hermeneutic scientific philosophical position the method used to examine this has been to interview the youths, in the age of 18-25, individually.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

During the last few years the alcohol consumption has increased and is now the highest in 100 years, one usually count that 10 % of the grown up population abuse alcohol and/or drugs and most of them are hidden abusers with families and work. This leads to great costs for the companies. But the much greater cost for the companies are the much larger group of risk abusers. According to the Swedish law the employer has a responsibility for the work milieu and also for the rehabilitate for the employed and drug/alcohol abuse applies to this.I have done qualitative interviews on four companies in the south of Sweden with one representa-tive for the management and one representative for the union. I have investigated their attitudes to alcohol and drugs and how they describe the alcohol culture at the company.The companies define alcohol problems when they are established and obvious and when it is dis-covered they put in resources and because of this they don't work preventive so much.

No abstract.

A fauna passage is a way for animals to cross roads separated from the traffic. In Sweden, there are an unknown number of passages with different functions and appearances. These passages would, with the question ?Which fauna passages can be found in Sweden, and how well do they work?? as a base, be compiled in a comparable way. This would be done with a number of questions asked to the different regions of Vägverket.

When Sweden acceded to the European Union in 1995 the term social economy was introduced to the Swedish context, gradually replacing the term civil society. This replacement can be seen as an indicator of a changing meaning of what the concept of civil society used to stand for.The aim of this essay is to study if it is possible to identify changing perceptions of the role of civil society for democracy in Sweden in government bills between 2002 and 2008, and, if so, what effect does this have on the delineation between the civil society and the government.An analytical model is proposed consisting of two dimensions which both capture the roles of civil society for democracy and the model examines how those roles relate to the government.The conclusion is that the government still sees the main function of civil society as a democratic school and a change agent for democracy. However, there is strong evidence to suggest that the civil society is increasingly regarded as more of a welfare producer than a fosterer of democracy..

Our main aim has been to examine and analyse how Landskrona Commune is working with preventive measures against narcotics among youth in the agespan 15-18 years old. The central issues have been to examine how you work preventively, which measures are taken when someone has tested/used narcotics and how the cooperation works between the different actors. To get answers to our questions, we chose to interview and observe specialists coming I contact with the youth. We have also used previous researches by using existing literature on the subject.Our work has been based on an historical review of Swedish politics and the lawful aspects on the use of narcotics.The concepts used to answer our questions are preventive-, secondary- and tertiary prevention. We have found that the preventive work is of importance to the youth, the parents and society.

The purpose of my independent work was to develop and test a task-specific assessment matrix to the students writing logs that occurs in connection with their APL (workplace-based learning). The matrix is based on upper secondary school subject plan House building from The Swedish National Agency for Education and the four courses House building process, House building 1, House building 2 and House building 3 - conversion. Due to the matrix structure, I used the example matrix of Malmö University. The task-specific assessment must both serve as a guide for students in the implementation of the log writing, and in the evaluation of the assessment work. Both students and teachers then get a common assessment tool for evaluation.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

Escherichia (E) coli is one of the most common udder pathogens associated with acute clinical mastitis in Swedish dairy cows. The aim of this study is to review some of the existing literature on E coli mastitis from a Swedish perspective. The bacteria, its most important characteristics, and diagnostics under field conditions is covered, as well as what happens during infection, how E coli affects the cow and which consequences this have. Clinical symptoms associated with E coli mastitis are described and information on when these cases of mastitis usually occurs is given. Risk factors in the cow?s enviroment are described as well as the importance of the cow?s immune defence.