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När företag i intressegemenskap genomför värdeöverföringar över nations-gränser genom transaktioner som inte skulle ägt rum mellan oberoende parter, kan skattemyndigheter tillämpa så kallade korrigeringsregler. Då justerar man upp resultatet för företaget som genomförde överföringen ge-nom felaktig prissättning, och kan sedan beskatta den vinsten som skulle funnits där. För att undvika onödiga kosWhen associated enterprises move profits across national borders through transactions that would not take place between independent parties, tax aut-horities may apply so-called transfer pricing rules. They will adjust the results of the company that performed the transfer by incorrect pricing ar-rangements, and tax the profit that would have been there, were it not for the incorrect transfer pric

Av den svenska befolkningen är det ca 15 % som lider av födoämnesallergi. Små mängder av ett allergent ämne kan orsaka allvarliga konsekvenser. Därför har alla livsmedelsföretag i Sverige ett lagstadgat ansvar att producera allergensäkra livsmedel. Otillfredsställande hantering av allergener vid de olika produktionsstegen kan ligga till grund för allergenkorskontaminering. Goda grundförutsättninga

Möjligt miljö- och hälsofarliga ämnen i smink PFAS är samlingsnamnet på en stor grupp icke-naturliga fluorbaserade ämnen som bland annat fick stor uppmärksamhet när dricksvattnet i Kallinge visade sig vara starkt förorenat. På grund av sina användbara egenskaper används ämnena i en stor mängd produkter, både i hemmet och inom industrin. Samtidigt har forskning visat att flera PFAS är giftiga och

Title: Basel III - A market view of financial stability Authors: Victor Hansen & Jonathan Nyqvist Advisor: Anders Vilhelmsson Key words: Basel, risk, competition, financial stability Purpose: The purpose of the paper is to investigate the extension to which Basel III affects the financial sector’s conditions and analyse the difference in the financial sector’s perception of risk management i

The aim of this study was to understand how elderly immigrants are being categorized in the discussion about ethnical elderly homes and which descriptions of problems are used to argue for the existence of the ethnical homes, from a social constructionist point of view. Furthermore, we investigate who the claims-makers are and how concepts such as ethnicity and culture are portrayed in this discus

Eye Movement Desensitization Reprocessing (EMDR) has been investigated recently in false memories and specifically in the DRM paradigm. EMDR has been shown to decrease emotionality of the problematic memories in PTSD, but also to decrease false memories. No studies have to date shown how emotion and memory is effected by EMDR in the DRM paradigm when non-emotional wordlists are coupled with a nega

The aim of this master thesis is to examine service meetings in high-touch businesses from the perspective of the service provider. One of the purposes is to explore on what way emotional labour appears in the funeral directors everyday labour. The other purpose is to analyze how the funeral directors provide comfort to the bereaved customers. As a framework I rely mostly on the theory of emotiona

Diskussionen om allmän kameraövervakning i förhållande till personlig integritet når ett djupare plan än de rent faktiska omständigheterna. Att en kamera sitter på husväggen kanske inte stör den förbipasserande just i det ögonblicket. Inte heller stör det kanske att de lokala livsmedelsaffärerna övervakar butikerna med kameror och bevarar materialet en tid. Den som inte har något att dölja behöverThe discussion about video surveillance in relation to privacy does not simply concern the outwardly apparent circumstances. A camera on the wall may not bother the passer by at that very moment, nor surveillance in the local supermarket or the fact that the pictures are saved for a period of time. It may be claimed that those individuals who have nothing to hide have nothing to fear. However, it

Abstract This rapport contains a comparison between in-situ cast joists and prefab joists. We have looked closely at the aspects that should be taken into account when selecting the method and what should be most efficient economically and timely. The work we have done has been with the guidance of Peab Sverige AB in Linköping. It begins with a basic background and theory in the field. Then we con

The question of whether private profit driven providers deliver health care with a higher productivity and efficiency in comparison to public alternatives has been a subject of debate in both political and scientific contexts The empirical research on comparisons between private and public providers has however mainly been based on experiences from U.S. hospitals. The purpose of this study is to c

The point of departure for this Master’s thesis is twofold. First, the authors notice an apparent shift in focus, from collections towards the audiences, which has affected the international museum sector during the last decades. Second, they notice a change in the discourse concerning the cultural sector towards interpreting issues in economic terms. The development of the British method Generic

Purpose: The main purpose of this thesis is to analyse if there are any significant differences in target shareholder return between friendly and hostile takeover bids on the Scandinavian market. We also intend to investigate the differences between hostile and friendly bid characteristics, and determine to what extent these differences can be explained by; firm relatedness, method of payment, tim

Health plays a vital role in every human’s life; and the centre for the maintaining and retaining our health lies in the health care. Thanks to innovations in health care technology and innovations of new drugs the health care is constantly improving, which contributes to improved survival probability and improved quality of life. However, this development in health care comes at a high price, sin

Det svenska arbetslöshetsunderstödet tog form under sent 1800-tal efter initiativ från fackförbunden. En arbetslöshetsförsäkring under statlig kontroll grundlades först 1935. Den statliga arbetslöshetsförsäkringen, i fortsatt statlig regi, var i princip den enda regelbundna ersättningen som en arbetslös kunde erhålla under sin arbetslöshet fram till slutet av 1960-talet. Ett nytt omställningssyste

This paper focuses on the distinction between the private and the public in relation to violence and sexual crimes against women in relationships and intimate relationships. Historically, violence and sexual abuse in intimate relationships has been placed in the private sphere away from the law. Concepts such as "family matter" and "family violence" has expressed that a certain

I dagsläget är det få studier som undersökt skillnader mellan binära och icke-binära transpersoner. Syftet med denna uppsats var att undersöka huruvida det förelåg en skillnad i könsdysfori, könskongruens, i vilken utsträckning man lever i enlighet med sin könsidentitet, samt graden av socialt stöd mellan binära och icke-binära transpersoner inom den svenska transvården. För att begripliggöra köns