[Ingen sammanfattning].

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.

The pace of product development is increasing. It is important to keep high quality in theproducts even though the time for product development decreases. Those companies whichcan utilize previous experiences are positioned with a significant competitive advantage. ToABB Robotics it has become evident that the knowledge Transfer process within the productdevelopment department is inadequate. This study was a result and an attempt to address thisunsatisfactory insight.

The purpose of this study is to examine how participants perceive virtual agents shown on a computer display. In particular, it is explored to what extent participants Transfer gender and attraction stereotypes that are commonly applied in the physical world to virtual agents. Previous related studies have often explored only text or voice interfaces, without any visually appearing agents, and here indeed found evidence for a Transfer of gender stereotypes. Our hypothesis was that the addition of a visual agent interface would reinforce this effect. The results support our hypothesis that participants Transfer human gender and attraction stereotypes onto virtual agents, as well as that these processes are affected by the visual representations of the agents..

This study aims at examining the prospects for a policy Transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

The financial result of a Transfer of ownership or external sale is to a great extent depend-ent on how the Transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding Transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been Transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

The financial result of a Transfer of ownership or external sale is to a great extent depend-ent on how the Transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding Transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been Transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and Transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge Transfer occur within the World Class network, particularly in product development and sales. The Transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.

The Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility.Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the Transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users.

This paper discuss the possibilities to Transfer the Danish labour market policy, called flexicurity, to Sweden. There are two main purposes of this essay. The first purpose is to discuss the reasons why the Danish labour market policy could be interesting for Sweden. The second purpose is to investigate which obstacles that might occur during the Transfer. For guidance I have used two startingpoints which highlights the Danish flexicurity's pros and cons.