Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Sko?nlitteraturens psykologi a?r ett fa?lt som behandlar effekterna av att la?sa sko?nlitteratur pa? det ma?nskliga psyket. Inom detta fa?lt har en, fra?mst nordamerikansk, forskning fokuserat pa? korrelationen mellan ett la?sande av sko?nlitteratur och en o?kad empati. I fo?religgande text har vi fo?rso?kt sammansta?lla denna forskning och med hja?lp av en grupp yrkesverksamma pedagoger pa? en ho?gstadieskola i Malmo? diskuterat, dels hur undervisningen med sko?nlitteratur och empati ser ut idag och dels vilket sto?d det finns fo?r ett empatiarbete med hja?lp av fiktion, ba?de fra?n skolans ledning och i styr- och ma?ldokumenten.