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Uppsatsen handlar om internprissättning, som är prissättning av gränsöverskridande transaktioner mellan företag i intressegemenskap och är idag viktigt ämne inom skatterätt. Det har kommit att bli en av de viktigaste skattefrågor för multinationella företag och skattemyndigheter världen över. I uppsatsen presenteras läsaren för internprissättning som ämne och därefter beskrivs den rättsliga reglerThis paper deals with transfer pricing, which is the pricing of cross-border transaction between related persons and is today an important issue in tax Law. It has become one of the most important issues for multinational companies and tax authorities across the world. In this paper the reader will be introduced to transfer pricing as an issue followed by a description of the relevant regulation w

Uppsatsen redogör för integrationen i Öresundsregionen genom att granska cross-border samarbetet av en fast transportförbindelse mellan Helsingborg och Helsingör. Öresundsregionen är en framstående cross-border region i Europa och en tydlig ökning av integrationen har kunnat mätas sedan Öresundsbron byggdes. Syftet är att redogöra för olika samhällsaktörers intressen för ökad integration genom en

This study aims to understand how the concept of sustainable production has been addressed in the textile industry, focusing in particular on textile waste prevention. The objectives of this study are twofold. The first is to acquire knowledge about how researchers have addressed the topic of textile waste prevention and the main findings. The second objective is to conduct a case study of upcycle

The traffic has increased, leaving less time for inspection of the railway system. With the increased freight- and passenger traffic in the Malmö area the wear of railway infrastructure also increase. As traffic has increased, the space for the inspection of the railway system has decreased, making it difficult for inspectors to do their work. The need for analyzing and identifying potential alter

SAAB Training & Simulation AB develops training solutions for military and civil use. One of these solutions, ATC Training, is intended to be a comprehensive solution where all parts in Air Traffic Control are represented. The simulator is currently not fully developed, and therefore not ready to be delivered, but there is no functionality for simulation of Area Control Center. Therefore there

The Rheology of asphalt binders is crucial for the function and durability of road pavements. In the American road concept Superpave, which has been in use for about 20 years, old empirical methods has been replaced with a rheological measurement technology in the form of DSR. With this technology, the functional properties of binders are described in basic rheological terms. The department of Tec

Saab supplies the global market with products, services and solutions ranging from military defense to civil security. One of their many offices is located in Helsingborg where a new product for training air traffic controllers (Saab ATC training solution) is developed. This product offers air traffic control students a realistic 3d environment where they may go through a variety of supervised air

Gender not only pervades how people use the ICT, but also influences whether or not and how much they use them. This study, making use of the latest possible secondary data, studies the possible gender digital divide among users of ICT in both developed and developing countries. I move the study of gender digital divide from an early narrow perspective of ICT access and usage patterns among biolog

Bakgrund: Obesitaskirurgi är på stark frammarsch över hela den industrialiserade vårdapparaten, det senaste decenniet har antalet operationer i Sverige ökat med flera tusen procent och samhället hoppas kunna spara stora pengar med hjälp av denna radikala intervention mot folkhälsoproblemet fetma. Syfte: Syftet med denna retrospektiva analys är att kartlägga det postoperativa förloppet hos GBP-pati

Several challenges face small grassroots movements and human rights organizations when trying to draw the world’s attention their cause. In today’s world of technological development and readily available internet, they’re not only competing against other local movements, but against movements around the globe. Simply being a member of a just cause will not guarantee a following of dedicated suppo

Husköpet är ett av de viktigaste köpen en privatperson gör i sitt liv. När ett nytt hus köps av en entreprenör ska konsumenten kunna vara säker på att konstruktionen är hållbar. Under mitten 1990-talet dök det upp ett nytt sätt i byggbranschen att bygga småhus på. Dessa byggdes med enstegstätade fasader, som på den tiden ansågs vara ett rätt och bra sätt att bygga på. Efter några år upptäckte däre

This thesis was an attempt to examine how existentialism could be used in social work by using it to interpret how youths with experience from an institutional environment understand their existence. This was done by a hermeneutic-phenomenological interpretation of texts written by the youths in two published books. The youths’ understanding of their existence were put into themes and presented as

Lauded for its success and heralded as an economic model for peripheral European countries to follow, since the bursting of the Irish property bubble in 2008 the management of the Celtic Tiger by the Irish state has been castigated as expressively how not to manage an economic bubble. Following a decade and a half of continuous growth averaging over six per cent, the Irish economy has since experi

The purpose of the study is to quantitatively verify the systematic property of default risk and to statistically test if adding a default risk factor to the Fama and French Three-Factor Model can enhance its performance. The applied method is derived from the Fama and French Three- factor methodology and enhancing it with an additional default risk factor. The study employs Credit-Default Swap sp

This paper investigates the possibilities and hindrances for expressing identity and sexuality for people with intellectual disability. People with intellectual disabilities in Sweden are faced with care in special needs homes, provided by the public sector as well as private service providers and foundations. Legal support for the organized care is Lag om stöd och service till vissa funktionshind

Popular summary Deforestation has been recognized globally as the second largest source of Human-induced release of carbon dioxide into the atmosphere. Carbon stored in trees is important in the global carbon cycle and affects the amount of carbon dioxide in the atmosphere. The process of deforestation takes place when man clears forested land. The amount of carbon stored in forested areas is larg

Analysis of M&A announcements effects on rivals wealth in distiller & vintner industry by examining which firm specific characteristics determine rivals’ abnormal returns following Pernod Ricard’s acquisition of the Swedish state owned Vin & Sprit AB.Rival companies have earned positive average abnormal returns from Pernod Ricard–Vin&Sprit AB transaction both acquisition and comple

The aim of the study is to analyze gender equality and women’s empowerment in Armenian academia over the past decade. For these purposes a Subjective Women’s Empowerment index has been developed as a result of data analysis from two small-sized surveys. The theoretical framework primarily draws upon the Human Capital and Subjective Well-being theories. Analysis of the statistical data has provided