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.

Predatory pricing is one of the most frequently discussed topics in competition law and should be considered both from a legal and economic perspective. The concept of predatory pricing can bedescribed as a situation where a company is pricing at a level that, according to the assessment theories, is unreasonably low. The problems with this type of conduct arises when the low prices hinder competition. A company which uses predatory pricing will likely deter rivals entry to the market or drive the existing ones out of it. In the long run, the effects on competition will likely be higher prices which will hurt customers and consumers as well as competition.

The purpose of this thesis is to try to understand, with the help of existing theories and empirical findings, the parameters which are of importance in the development of the pricing capability. We have used a qualitative and abductive methodology approach. The empirical findings have been collected via semi-structured interviews which we have conducted via personal and telephone interviews. Seeing pricing as a capability within the company our theoretical framework mainly consists of the resource-based view and an article explaining and given proof how pricing can be seen as a capability. We also describe the most used pricing strategy today within business-to-business companies, the cost plus strategy.

Transfer of undertaking or business is a complex fact. It requires many aspects to be takeninto consideration. For there to be a transfer of undertaking or business, it has to be a stableeconomic entity that after transfer has retained its identity. The provisions regarding transferof undertaking or business is found in the transfer of undertaking or business directive,6 b § LAS and 28 § MBL.An employee?s employment is automatically transferred to the transferee.

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

An industry in distress was the breeding ground for a noted pricing strategy, labeled name-your-price. The industry was the music industry and the pricing strategy bears reminiscence of how medieval buskers earned their living during the dark ages; by letting the customers decide how much the good was worth, embodied by a thrown coin into a hat or similar collector. Translated into the contemporary corporate environment of today, where technical innovations provides access to the intellectual property for free, a few mighty economic actors have once again turned to the strategy were it all started; letting the customer set the price. The hat has been replaced by a box for your credit card number and the live music by a MP3 file, but the similarity is striking. The business model have been applied in other industries as well with various levels of success, thus the purpose of this thesis is to set up a framework for where the name-your-price strategy is applicable.

Syftet med denna uppsats var att studera svenskans påverkan på inlärning av och skriftproduktion i engelska bland elever i svensk grundskolas senare år och gymnasium. Studien genomfördes genom studier av elevtexter på engelska, där mellanspråkliga fel beroende på negativ transfer från svenska till engelska analyserats och kategoriserats. Resultaten visar att negativ transfer främst förekommer i grammatiska mönster som preposition + att-satser, bisatsordföljd, passivkonstruktion och i satser utan korrelat samt vokabulära strukturer som partikelverb och idiomatiska uttryck..

The purpose of this paper is to identify the factors affecting the experience transfer at the rotation of the missions. This is to identify the respective influences are inhibitory factor, which contributes to a less efficient transfer, or if it contributes to a more efficient handover. The method used for the production of this paper is a qualitative case study of squad leaders who have done service in Kosovo or Afghanistan. Through interviews with focus on the transfer of experience, both on individual and organizational level, the factors that affect are being identified. The model used is expressed in a general perspective, where each factor is categorized as inhibitory or contributing to success, and if it appears on an organizational or individual level.

Printed newspapers are on the decline, while digital versions are in rapid growth. Consequently the industry must draw up new business models around the digital format - models that can produce revenue streams equivalent to those that the print format used to produce. However, after a decade of 'free' online news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence the choice of paywall and price levels.

This thesis is about pricing of ice hockey tickets in Swedish ice hockey. Ice hockey is a large sport in Sweden, with clubs that more and more are acting like companies. These clubs tend to build new arenas that in many ways change basic variables.The thesis is an analytic thesis based on information about the clubs and interviews. The purpose is to study the basic variables for pricing of tickets in Swedish ice hockey. Furthermore the pricing itself and its connection to the new arenas are studied.The focus of the thesis is on the three clubs HV 71, Färjestads BK and Linköpings HC.

Purpose: The purpose of this Bachelor is to analyze how the organizers of a Major event price their tickets and how these strategies consistent and differs from dynamic pricing. The study also aims to analyze whether there are conditions for dynamic pricing in Major events in the future.Theories: Dynamic pricing - Kimes model, Segmentation, price discrimination, variable ticket pricing.Method: The study used a triangulation where a qualitative interview was combined with quantitative data collection. Primary data was collected through a qualitative approach through an interview with General Secretary Tony Wiréhn and Marketing Director Malin Eldh in the local organization of the IIHF World Championship in Sweden. The quantitative data collection was to collect price information from the games played in the Swedish side of the World Championship organization arrangements.Conclusion: The conclusions that can be drawn are that the organizer of Ice Hockey World Championships today largely applies segmentation and also the second and third degree price discrimination. World Cup organization believes that it has something they call "semi-dynamic pricing", which according to this study involves a variable pricing with dynamic tendencies, then prices on some games adapted based on supply and demand during the sales period.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

Internprissättning är vanligt inom dagens koncerner och växer mer allt eftersom världshandeln har globaliserats. Användandet av internprissättning för att öka vinsten är en diskussion som tog fart redan på 1950-talet. En diskussion som baserats på att bolag medvetet förbättrar sin skatt genom de olika metoderna som finns. Ett utnyttjande av regleringars brister och otydliga tolkningar. Ämnet är speciellt då det kräver kunskap inom både företagsekonomi och juridik.