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.

This essay examines how age, power and agency is represented and reproduced in contemporary Swedish picture books.This is done through a combination of discourse analysis and literary analysis.It uses theoretical perspectives from sociology, and views childhood as a social construct. It sees discourse and language use as both representing and constructing social reality in the tradition of Norman Fairclough and critical discourse analysis. The main results is that the discourses of childhood in the material construct children as a separate group in society, and childhood as a special time in life. Children is portrayed as both social actors and in need of protection from adult themes and worries..

According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

The purpose of this essay is to investigate how consumer advertising has an effect on other groups than the intended, the so-called extended audience of advertising. Previous research shows that consumer advertising can influence investors and employees of a company as well as affect the attractiveness of a company as a potential employer. In addition, research shows that more perceived cognitive effort in advertising results in positive signaling effects for consumers. This study aims to further build on these concepts in order to gain additional understanding of how consumer advertising can influence extended audiences. More specifically, it examines if more (versus less) effort in advertising can improve the future prospects on the labor market for an employee of the advertising company, by looking at recruitment consultants as an extended audience.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

Product development is a risky business; many products never yield profit, but it is also ne-cessary for a company?s survival in a competitive business where the costumers change their requests constantly. Consumer-led product development is developed from the wish to fill the consumer?s needs and expectations and thereby be more likely to succeed. Lindell?s Gårdsslakteri AB is a local slaughter and meat processor in Västergötland.

An Internet application, VEDAIR, for estimation of air quality in regions with small-scale combustion of bio fuel has been developed by Swedish Meteorological and Hydrological Institute with financing from Swedish Energy Agency and Swedish Environmental Protection Agency. The model contains user interface and a coupled model concept where concentrations of atmospheric pollutions are calculated for regional, urban and local contributions. In this report the model is described and a first study of air quality considering PM10 (particles with a diameter less than 10 µm) in two Swedish municipalities, Vänersborg and Gnosjö, is introduced.According to the result, there are areas with poor air quality even in smaller Swedish municipalities, mostly due to high emission from buildings with older wood heating furnace without hydraulic accumulator.In Vänersborg three areas were analysed in VEDAIR for the year 2003: Vargön, Mariedal and the downtown district. In the whole municipality the upper evaluation threshold for PM10, which is defined as 14 µg/m3 for annual average, was exceeded due to background contribution of particles. In all areas, however, the concentrations of PM10 were less than the environmental quality norms.

In 2014-2015 a large-scale Ebola epidemic occurred in West Africa. The Swedish Civil Contingencies Agency was given the order to conduct the Swedish response. The purpose of this case study was to investigate the impact on project planning of the three factors: the nature of the crisis, political initiative and developing countries. In this case study the crisis was an epidemic, and the project was initiated by the Swedish Government and conducted in two developing countries. The results were intended to contribute to developed understanding and recommendations for future project managers in similar projects.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

This study examines if there are any behavioural differences in-store between consumers who choose a healthy product and consumers who choose a regular product. 540 observations were conducted were different variables were studied. Tthe results indicate that there are some variables that show a significant difference in behaviour at the point of choice between consumer who choose healthy products and those who choose regular products..

As the field of marketing becomes increasingly competitive, creative tools to reach the intended consumer needs to be utilized. In order to break through the crowded airways and packed ad space, one can choose to direct the message through channels that relate to currenttrends in society, while using innovative artistic concepts. The fundamental purpose behind this report is to provide a roadmap for creating a successful and unique marketing campaign. In addition, we have attempted to identify how visual methods can add valuable attributes to the campaign, ensuring a more progressive and distinct impression. To illustrate our claims, we have chosen to analyze Wasabröd?s latest marketing effort, ?Change Bread,? by dividing it into three sections, including planning, execution, and the visual creation.

The presence of nostalgic emotions during consumption is often seen as something purely positive to a product. To evoke these emotions has become a very common tool in marketing and advertising. Paradoxically very few studies have focused on the effects of nostalgia. The purpose of the thesis has been to understand how the presence of nostalgic emotions during consumption effect consumers. The research model used is a quantitative study with testing of hypotheses generated from theory.

The genetic relationship between three Swedish horse breeds was investigated using microsatellite data from 144 loci in 30 horses. The North Swedish Trotter is believed to have been crossed with the Standardbred in the 1950?s to produce a faster trotter. If true, the North Swedish Trotter should be more alike the Standardbred than what the North Swedish Draught Horse is, from which they originate. This was investigated using F-statistics and Nei?s distance in GENEPOP and GENETIX and cluster assignment in STRUCTURE.

As a great deal of people spend more time with their cell phones and computers than with magazines and TV, markets have begun to explore marketing possibilities in digital media. A common form of marketing in digital media is sponsorship of the cyber stars of the Internet - the bloggers. Sponsorship of bloggers has proven to be a highly efficient method for brands to gain attention and positive attitudes, as bloggers are regarded as fashion icons as well as reliable friends. Another up-to-date marketing strategy that has proved successful in gaining consumer attention is the use of incongruent elements in ads. Incongruence challenges consumer expectations and thereby demands attention.

We chose to write this essay about mobile commerce and what influences aconsumer's buying habits within mobile commerce. We also look at how acompany can implement mobile commerce. We could not find any studies thatdirectly addressed factors that affected consumers of mobile commerce prior tothis essay. This was one of the reasons that we chose to write about it.In the introductory chapter, we will discuss important issues relating to ecommerceand the use of smartphones as a tool for marketing and trade.In the methodology chapter, we explain our choice of methods for this essay. Wereported on the techniques and methods to collect data that were relevant to thiswork and then we had a discussion about the methodological choices made.