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.

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.

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.

The aim of the study was to distinguish if there was a difference between how work is perceived and how unemployed are viewed by people in collectivistic and individualistic cultures. A phenomenological approach was used in order to capture the participants life-worlds and their meaning constitution of a phenomenon, in this case the meaning of work and how unemployed are viewed. Subjects from different parts of the world, belonging to either a collectivistic or individualistic culture, participated in this study. Data was collected by self-reports which were analyzed by the method of MCA (Meaning Constitution Analysis) and the software Minerva. The results indicated that there were differences in how individuals from collectivistic cultures compared to individuals from individualistic cultures reflected about the meaning of work.

This essay examines the differences and similarities, weaknesses and strengths of the two Cognitive Semantic theories Conceptual Metaphor Theory and Principled Polysemy Approach to Meaning Analysis. To illustrate the two theories, the Swedish verb-particle construction "gå upp" is examined and analyzed accordingly. The results showed differences in the number of polysemous meaning found. The methodological evaluation showed that the differences in the underlying ideas concerning meaning-construction behind these two theories make them incompatible..

This essay examines the differences and similarities, weaknesses and strengths of the two Cognitive Semantic theories Conceptual Metaphor Theory and Principled Polysemy Approach to Meaning Analysis. To illustrate the two theories, the Swedish verb-particle construction "gå upp" is examined and analyzed accordingly. The results showed differences in the number of polysemous meaning found. The methodological evaluation showed that the differences in the underlying ideas concerning meaning-construction behind these two theories make them incompatible..

Companies? ability to differentiate themselves from their competitors becomes increasingly difficult when standardized technical solutions are used, which means that the employees become the most important resource. Many workplaces consist of a mix of employees with different backgrounds and of different ages, which highlight the generational perspective. Previous research has long focused on different generational drivers and of motivation at work, but there has been few studies in which the transfer of knowledge between generations have been examined. With that as a background, a qualitative interview study was conducted at a major IT company to investigate how employees legitimize knowledge and how it affects the transfer of knowledge between generations.

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Syfte:- Att undersöka om OECD:s riktlinjer är vedertagna hos de granskade koncernerna och beskriva vilka internprissättningsmodeller de använder sig av.- Att beskriva vilka effekter de undersökta koncernerna försöker uppnå med sin internprissättning.- Att undersöka vilken vikt skatteaspekten har för dessa koncerner vid sin internprissättning.- Att undersöka hur dessa koncerner dokumenterar sin interprissättning och vilka påföljder de nya dokumentationskraven kommer att få för dem..

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Denna uppsats behandlar ämnet filöverföring i ett nätverk. Fokus för arbetet har varit att undersöka MTU:ns inverkan på överföringshastigheten vid filöverföringar baserat på vilket protokoll som används och storleken på filerna som överförs. I arbetet har ett flertal experiment genomförts som syftat till att utreda detta, samt att finna vilket protokoll som överlag presterar bäst baserat på omständigheterna för överföringen. Olika filöverföringsprotokoll, fildistributionsprotokoll, MTU:er samt filstorlekar har testats för att finna vad som resulterar i högst överföringshastighet vid filöverföring över ett Ethernetnätverk. Resultaten visar på att en hög MTU uppnår högst överföringshastighet vid överföring av stora filer, men att en standard-MTU fungerar bättre för att överföra mycket små filer..

Following the accident at the nuclear power plant in Chernobyl in 1986, great volumes of137Cs were distributed over large parts of the former Soviet Union and Europe. Over Scotland,radiocaesium was deposited as wet deposition. Due to the relatively long physical half-life of30 years, there are still measurable activity concentrations in the natural environment. Thisstudy was made on two organic soils, Knockandy Hill and Rora Moss, situated in the easternpart of the central highlands of Scotland. At these two sites, studies on migration and transferbetween soil and plants were conducted.

Background: Society of today is characterised by greater dynamics and a constant demand for innovation and fresh ideas. This development is often named "the new economy" or "the knowledge society". Independent of how one chooses to name this society, most individuals seem to agree upon the fact that knowledge grows more and more important. New competencies, such as new knowledge and new forms of organising, will be demanded for corporations to be successful in the future. In recent years it has become more common with corporations based on projects.