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.

This report of 10 credits is a C ? level essay in informatics.The report presents the result of our investigation. The purpose is to answer our problem statements:?How does computer-based graphical pedagogical tools work compared to traditional teaching aids? What is the users view upon the content? Is the information too hard or too easy? Does the structure work better than the traditional website design??Infact is a system that has as its primary goal to present information in a pedagogical way to let users of all ages and sexes learn from the contents. The information shown on the web page www.forskning.se is about Swedish and international research and the sites primary target users are high school students.In our investigation we asked a total of sixteen students divided into three groups a number of questions where after we started a discussion that we hoped would yield some answers about Infact and the homepage in general.Our main conclusion is that Infact is a good tool to use side by side with the textbooks and the traditional teaching aids.

The field of work and employment is constantly undergoing changes. In order to help organizations to adjust to new conditions, different models for organizing have been developed. Many of these models are spread worldwide, due to the need for organizations to meet demands of flexibility and efficiency. In this study, a small number of models, which contains solutions of how to organize work in Human Resources, have been selected. The author and scientist Dave Ulrich, who has had a large influence on the development of the work in Human Resources, originally founded these models.The aim of this study was to examine how these models were functioning, in reference to the different departments of Human Resources labor within the township of Uppsala.

Algal bloom is a naturally occurring phenomenon and occurs in all waters around the world but in recent years, algal bloom in the Baltic Sea has become more massive and more widely spread. When an algal bloom negative effects on the seawater quality, it may have an impact on tourism in the Baltic Sea. The aim of this thesis is to study, through a survey based on a production function approach, whether an environmental change as algal blooms, influenced the Gotland tourist accommodation industry and their "production of attractive overnight? in the summer of 2005. The results show that algal blooms did not have a great impact on companies ?production of attractive accommodations".

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

During the past years Building Information Modelling (BIM), which is a digital way to work, has begun to spread amongst the parts of the construction process. At the construction phase the larger companies has started using the new way to work. This expansion has not been developed amongst smaller companies leading to the purpose of this report, to investigate in which ways the smaller companies can implement BIM by changing their way to work. The thesis is delimited to work preperations with the objective to define how the work preperations should be structured to enable the implementation of BIM. To achieve the objective of the report, information about the subject has been collected by interviews and literature studies.

Internets framkomst medför nya utmaningar för företags kommunikation ochvarumärkesbyggande på grund av den höga informationstillgängligheten. Transparensen påinternet innebär att företag inte har i samma kontroll av sin kommunikation, utankonsumenterna har större makt och således påverkar hur ett företags varumärke uppfattas avkonsumenter. Digitaliseringen medför dock även möjligheter för små modevarumärken medbegränsade resurser att aktivt arbeta med sin marknadskommunikation och att bygga sinavarumärken genom sina hemsidor och facebook. Studien syftar till att ge förståelse för hurunga och små modevarumärken använder sig av internet för att bygga upp sitt varumärke ochvilka möjligheter internet förser för företagen i sitt varumärkesbyggande. Studien har enkvalitativ approach där en semistrukturerad observationsstudie genomförts på tremodeföretag, därtill har två semistrukturerade intervjuer gjorts med 2 av företagen.

The increasing oil prices during the last years have made it profitable to use cereal grains as a fuel. When compared with wood, cereals contain higher amounts of Cl, S and ash. The Cl and S content makes the gases from cereal combustion more corrosive than gases from wood combustion. The goal of this master thesis was to find out the variation of Cl, S and ash content for oat grain grown under different conditions. Oats was chosen because in Sweden it's considered as the cereal with the best fuel qualities.

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

Oilseed rape crops are an important in southern Sweden because of the high intensity of wheat growing. Pollen beetles are the most important pest in oilseed rape and causes often economic losses. Therefore it?s of great importance that we can control the population density, e g by using insecticides if necessary, to avoid mayor yield losses. In year 2000 pollen beetles were numerous in the province of Östergötland. The farmers sprayed with insecticides several times, but with low effects on the beetles. Field trials and laboratory experiments showed that pollen beetles had developed resistance against pyrethroids.

The kimono is a simply cut costume with a very advanced tradition of the wearer, which Ihope to communicate through this essay. The long historical bakground of the kimono cangive a better understanding of its construction and its contexts as well as its individualconditions, all is to be taken in consideration before exhibiting the kimono. Relevantstudies in litterature has been applyed within these subjects, which are accounted forprimarily in the second and third chapter of this essay. The essay contains a study of thekimono with a strict delimitation towards four symbolic wearers, the subject is thenfurther discussed in relation to the different kind of installations at exhibits. In the fourthpart of the essay two educational study visits will function as a supplementary study forthe litterature studies meantioned earlier.

The aim of this thesis is to examine interactivity in the context of performance-based interactive art. The questions asked are: what are the conditions of interactivity, how interactivity happens, and what artistic results it may yield. The method is an analysis based on close studies of three performance-based interactive artworks by applying theories of interactivity, audience participation, and collaboration.First, current theories are outlined, after which, the three artworks are introduced in detail. Next, the artworks are examined, thematically rather than individually, expanding on parameters such as the degree of artistic direction of the artwork, the degree of agency allowed to the spectator in their interaction with the work, and the idea of the ?passive? spectator as being ?activated? by interactive art.

Vårt första syfte var att beskriva hur likviditetsgaranterna arbetar. Sammanfattningsvis kan man säga att de två undersökta likviditetsgaranterna, Remium och Öhman, arbetar på ett liknande sätt. Båda företagen använder liknande urvalskriterier när de väljer vilka bolag de sluter avtal med. Remium med 40 bolag har mer av en portföljstrategi än Öhman, som är likviditetsgarant åt elva bolag och därför lägger större vikt på de enskilda bolagens prestationer. För att undersöka hur likviditetsgaranterna fungerar har vi jämfört aktier som har likviditetsgarant med aktier utan likviditetsgarant.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

In the year 1783 a fissure eruption from Laki in the southern part of Iceland produced a large amount of volcanic gases during a period of eight months. The volcanic gases and aerosols spread across the northern hem sphere due to ideal weather conditions and had a substantial impact on the environment, human health and also climate effects. This, so called dry fog, caused severe health problems, which led to death casualties, killing animals, crops and other vegetation. The consequence was a widespread famine which was aggravated by a hard and long winter in 1783/84. Analysis shows that the Icelandic volcanoes are the primary risk to produce dry fog that can affect Sweden.