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Dagens globaliserade värld med snart sagt obegränsade möjligheter att agera snart sagt var som helst i världen har lett till att internprissättnings-frågorna har blivit allt mer essentiella för såväl internationella bolag i in-tressegemenskap som skattemyndigheter. Prissättningen av varor och tjänster mellan bolag i intressegemenskap er-bjuder stora möjligheter att avvika från vad bolag på en konThe global world of today with almost unlimited possibilities to act any- where in the world has led to a situation where transfer pricing has be- come essential to both multinational associated enterprises and tax admin-istrations. The pricing of goods and services between associated companies offers a lot of opportunities to diverge materially from what companies operating in a competitive and

This paper examins the dynamic relationship between the supply of labor and wages in the Chinese agricultural sector using the Lewis model. The Lewis model predicts that as economic growth takes of in a low-income country, wokers will move from the industrial sector and at a certain point called "the Lewis turning point" surplus lbor in the agricultural sector will be depleted and this w

Oxygenases are a group of enzymes that use molecular oxygen to oxidize a substrate, a very important process both biologically and industrially. High-valent Fe(IV)-oxo species have long been implicated as the key reactive intermediates in heme and non-heme iron oxygenases. Since the first well-characterized mononuclear non-heme iron(IV)-oxo complex was reported in 2003, much effort have been put i

Purpose There is a need to find a quick way to assess the impacts of the growing amount of globally manufactured and emitted chemical substances. This paper evaluates the use of Quantitative Structure Activity Relationships (QSAR) for predicting environmental effects of plastic additives in Life Cycle Impact Assessment (LCIA). It also evaluates the impact on so called Characterization Factors (CF)

Metod: Utförandet följer studiens teoretiska ramverk, där två fiktiva portföljer konstrueras: Optimal portfölj och Minsta–Varians portfölj. Portföljernas prestation bedöms utifrån mätperioden 2002-11-30 till 2014-11-30 och jämförs mot MSCI All Country World Index. Avslutningsvis testas portföljernas statistiska signifikans för att besvara frågeställningen.

Under de senaste åren har södra halvklotet och den vidsträckta Södra oceanen fått ökad upp-märksamhet och betydelse inom det vetenskapliga samfundet med avseende på globala klimatförändringar och den globala CO2-cykeln, särskilt vad gäller förhållandena under senaste istidsmaximum (Last Glacial Maximum, LGM) och holocen. Man menar att Västvindbältet på södra halvklotet (Southern Hemisphere WesterlIn recent years, the Southern Hemisphere (SH) and the vast Southern Ocean (SO) have gained awareness and importance within the scientific community in relation to global climate change and the global CO2 cycle, par-ticularly since the Last Glacial Maximum (LGM) and into the Holocene. It is believed that the Southern Hemi-sphere Westerlies (SHW) play a key role in regulating climate change in the m

Lower through Middle Ordovician strata are described with respect to sedimentology and carbon isotope stratigraphy from two areas, viz. two outcrops at Slemmestad in the Oslo-Asker district of southern Norway and a core section from the Brunflo area in Jämtland, central Sweden. The strata at these locations are compared and further correlation is done with the Tingskullen core section from Öland,

What are the obstacles and possibilities in implementation of innovation in constructioncompanies? The purpose of the study is to highlight the barriers and possibilities that exist in implementation of innovations in a construction company. This rapport is a preliminary study to more profound innovation studies to gain a deeper understanding of the development of innovation, and the current innov

The aim of this report is to investigate how and if FDS simulations performed by experienced fire protection consultants varies in result, and how different Swedish fire protection companies works with quality assurance of calculations carried out by FDS. This was examined by allowing eight fire protection consultants from different companies simulate a specific scenario with FDS 5, without prior

Nanowires have shown great promise in the research field, however, it seems quite a challenge to get them incorporated into the silicon industry and entering the commercial field. One step towards this is to substitute the gold which is used for the catalyst particle for a different material, compatible with the silicon industry. In this project, the possibility of using in-situ nucleation inside

In this thesis I explore the relationship between the transition movement and social and ecological justice. Through a case study of Transition Guelph (TG), a transition town in Ontario, Canada, I discuss how TG creates a language based on binary concepts embedded in unequal power relations, and how this language informs their actions and activism. I also discuss how language affects their own org

This thesis provides a brief introduction of the concepts “Post-normal Science (PNS)”, “Extended Peer Community (EPC)” and “Environmental Decision Making (EDM)”. PNS is applicable when uncertainties in the interface between science and decision making are too great for traditional science and EPC is a method which is an important part of PNS. EDM is a system that tries to assist the decision maker

A Credit Default Swap spread is a reliable measure of credit risk as it is the compensation demanded by a party to bear this risk. Officially, credit risk is denoted as credit ratings announced by credit rating agencies. Since rating announcements contain information regarding credit risk, the market should incorporate this new information into the CDS spread. The aim of this study is to investiga

The aim of this study has been to investigate the technical, economical and psychological barriers for the market introduction of battery electric vehicles (BEV) in Sweden. The current situation as well as future possibilities for battery electric vehicles in Sweden has also been central to this study. The study is of a qualitative nature, and is largely based on interviews with experts from the b

Syftet med rapporten är att utvärdera hur säkerheten vid schaktarbeten kan förbättras och vilka hjälpmedel som finns för att skapa bättre förutsättningar samt bedöma påverkan ett sådant hjälpmedel skulle ha på framdriften. Genom litteraturstudier belysa risker med schaktningsarbetet och hur planeringen går till för att skapa rätt förutsättningar. Genom dokumentstudier, observationer och intervjue

By recirculating exhaust gases to the gas turbine inlet a temperature rise and hence, a density reduction, is achieved at the compressor inlet. For a constant volume flow this results in a reduced mass flow, ultimately affecting the temperature of the flame, and the emissions, at part load. This study is conducted by creating a model of the Siemens twin shaft gas turbine SGT-750 in the software IP

A common approach to treat respiratory diseases is with adhesive powder mixtures. These are dispersed into an aerosol upon inhalation. It has been found that the performance of such mixtures can be improved by adding fine particle lactose, but exactly why is yet to be established. Several theories have been proposed by previous studies, but the fundamental mechanism is still unknown. This study w