Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

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.

Purpose;the purpose of this study is to investigate whether a product ad observer's purchase intention, perception of product quality, brand image perception and price perception is affected depending on the size of the text that was used in the ad to communicate the product price.Methodology;the study was conducted using a quantitative method through a survey. The implementation of the study has been done by using three variants of the same suit ad where the three different variants have been manipulated on the text size on the price information, by reduced / increased the text size. The implementation has also been carried out using two different ad sender, with three ads for each sender.Result and conclusion;the text size on the price of a product ad mainly affects the observer's price and quality perception, where the small text will have a positive effect on quality perception and a negative effect on the quality perception. Even brand image changes depending on the text size where small text will have a positive effect..

Thesis purpose: The purpose of this thesis is to make a contribution, by connecting the transfer of meaning within the context of TV series. The meaning is transferred from the brand to the character in a TV series and then further to the viewer. To look at different role functions that are used in dramaturgy and narrative techniques, we will be able to see how the brand will have a specific role and thereby make the transfer of meaning more successful and effective. This role will have an important impact on product placement according to the meaning that will be transferred from the brand to the viewer, through the character. Methodology: By looking at the transfer of meaning process that is created from the brand, an unstructured observation is applied where we observed the placement and usage of different within a specific TV series. Qualitative strategy is conducted by using a case study.

Introduction: More and more companies have realized that keeping and using the knowledge in their companies is getting more important to get or keep a competitive advantage. The companies? organizational culture and knowledge management are essential to create knowledge transfer. Also that the employees and the leaders of the company knows how knowledge- and information transfer arknkoe done best for them. That is why we chose our purpose to be:The aim is to understand the differences between managers and employees perception about knowledge- and information transfer in a manufacturing company.

This paper presents a study of the Swedish public service television broadcaster - Sveriges Televisions (SVT) transfer pricing model. The aim of the thesis is to examine the motives for using transfer pricing from a theoretical perspective and if SVT?s transfer pricing model fulfils these motives. We will also examine any potential managerial problems the existing transfer-pricing model might cause and discuss how these could be solved. We have in our study found that the main motive for using transfer pricing within SVT is to allocate internal resources as efficiently as possible.

Sammanfattning Titel: Processer för Know-how transfer Seminarium: 2007-01-16 Nivå: Magisteruppsats i företagsekonomi 10p Författare: Emma Salde och Kristina Korelic Handledare: Carl R Hellberg och Anette Svingstedt Nyckelord: Know-how transfer, tacit kunskap, process, inlärning och kommunikation Problem: ? Varför satsar man på know-how transfer? Finns det någon speciell anledning eller faktor som påverkar företag till att genomföra detta? ? Hur går man tillväga för att samla den know-how som finns inom ett företag och skapa en produkt - tjänst av den som man säljer till kunder? ? Vad finns det för svårigheter och kritiska faktorer som påverkar denna process? Syfte: Syftet är att beskriva och analysera processen för know-how transfer. Metod: Vårt tillvägagångssätt har varit en fördjupning av de teoretiska studierna med komplement av intervjuer med två olika företag som är verksamma inom know-how transfer. Innan intervjuerna genomfördes så gick vi igenom sekundärdata. Vår empiriska undersökning är av kvalitativ karaktär, med frågeschema som utgångspunkt.

Thesis purpose: The purpose of this thesis is to make a contribution, by connecting the transfer of meaning within the context of TV series. The meaning is transferred from the brand to the character in a TV series and then further to the viewer. To look at different role functions that are used in dramaturgy and narrative techniques, we will be able to see how the brand will have a specific role and thereby make the transfer of meaning more successful and effective. This role will have an important impact on product placement according to the meaning that will be transferred from the brand to the viewer, through the character. Methodology: By looking at the transfer of meaning process that is created from the brand, an unstructured observation is applied where we observed the placement and usage of different within a specific TV series.

It is easy to see that oil has a big part in our economy, by looking at the repeated news from the media and at the stock market, where they follow the oil price very closely. Behavioral finance is about investors making small or big mistakes in the stock market. Behavioral finance describes the importance of understanding your own faults, as well as others investor?s faults. Behavioral finance emphases the importance of not assuming that the financial market is a flawless environment, but to understand the psychology behind investment decisions.

The purpose of this study was to examine how the social services are applying the sections of the law concerning custody transfer within foster care. More specifically the aim was to find out what circumstances are underlying the social services decision to go through with a custody transfer within the foster care, and to find out which difficulties and possibilities the law offers when it comes to this process. The study was based on interviews with six respondents, within the social services, who have great experiences working with these issues. The study concluded that there are several factors which affects the decision whether to implement at custody transfer or not, and some of these are the child?s attachment, the child?s fundamental needs and consent from the involving parties in the case.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

A big part of assets in companies today consists of their employees knowledge and skills. In today?s society knowledge insensitive companies are increasing. The survival of these companies lie in the knowledge of their employees, which make it of great importance that knowledge transfer is managed properly. Knowledge transfer is important since it makes it possible for co-workers to apply old solutions to new problems that arise, using knowledge that already existing within the organization.

Since the spring 2003 the tenant-owner home association the Terrace in Upplands Väsby municipality lies straight under the approach route to Arlanda Airport?s new third landing chute. Noise levels of over 70 dB have been measured in the area, which exceeds National Board of Housing?s, values for traffic noise at a terrace in connection to housing. By using the method of hedonisk pricing the essay tries to find out if there exists a willingness to pay to reduce the noise in the area.

Trots att organisationer satsar alltmer på utbildningsinsatser, står det inom forskningen fortfarande oklart vad som leder till faktisk förändring i det fortsatta arbetet. I denna studie undersökte vi utifrån Baldwin och Fords transfermodell vilka individ-, design- och miljöfaktorer som förklarade en grupp  Försvarsmaktsanställdas upplevda kunskapsinhämtning och transfer efter genomförd utbildningsinsats. Detta skedde med Self-Determination Theory (SDT) som teoretiskt ramverk genom en enkätundersökning. För kunskap var autonom motivation (AM), kontrollerad motivation (KM), upplevelse av autonomifrämjande implementering samt behovsstöd från chef förklarande faktorer. För transfer var autonom motivation, upplevelse av autonomifrämjande implementering samt kunskap förklarande faktorer.

This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.