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Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but f

Syfte: Syftet med vår studie är att belysa ifall genus har någon påverkan på revisorers bedömningar av väsentlighet för att i så fall skapa en medvetenhet om hur eventuella skillnader kan påverka bedömningen. Teoretiska perspektiv: Socialiseringsteori med genusfokus. De flesta mönster i kvinnligt och manligt beteende beror på socialisering snarare än de biologiska skillnaderna. Detta ligger delvisPurpose: The aim of our study is to elucidate whether gender has any effect on the auditor’s assessment of materiality in order to create an awareness on how any differences might affect the assessment. Theoretical perspectives: socialization theory with gender focus (gender differences depend more on social factors than biological) which partly explains the theory of women being more risk-averse

To simulate district heating networks, in this project the simulation environment Dymola was used. The goal was to run simulation of district heating network and at the same time have good network representation to easily change between different models and also change between doing simulation and optimization. Different models had to be created in Dymola and tested to ensure they work accordingly

Sammanfattning Syftet med studien var att undersöka sambandet mellan medarbetarskap och arbetstillfredsställelse. Forskning har visat att arbetstillfredsställelse har gynnsamma effekter för både organisation och individ samt att det finns ett samband mellan arbetstillfredsställelse och olika faktorer som ingår i medarbetarskap. Till författarnas kännedom har inte någon tidigare studie undersökt saAbstract The purpose of this study was to examine the relationship between employeeship and job satisfaction. Research has shown that job satisfaction has favorable effects for both the organization and the individual. It has also shown that job satisfaction and variables seen as part of employeeship correlate. However, to the knowledge of the authors no previous study has been performed to examin

Denna studie behandlar barnpornografibrottets placering i Brottsbalken (BrB). Uppsatsens syfte är att utreda barnpornografibrottets placering i BrB och dess bakomliggande skäl. Placeringen av barnpornografibrottet granskas ur ett allmänkritiskt perspektiv, men även med ett barnperspektiv. Framställningen beskriver gällande rätt och brottets placering i ljuset av brottets skyddsintressen. Studien bThis thesis discusses the crime of child pornography and its placement in Swedish criminal law, “Brottsbalken” (BrB). The purpose of the thesis is to examine the placement of the crime in BrB and the reasons behind the placement. The placement of the crime is viewed with a general critical perspective, but also with a child perspective. The thesis describes how the law is designed and the placemen

Syftet med denna rapport var att sammanföra ämnena innovation och sociala medier för att påvisa att potentialen för en innovationsprocess i sociala medier är stor och eventuellt underutnyttjad, särskilt för svenska små och medelstora företag. Rapporten ger en övergripande bild av innovation och sociala medier. En litteraturstudie samt en fallstudie genomfördes för att undersöka hur de sociala mediThe purpose of this report was to bring together the subjects of innovation and social media to demonstrate that the potential of an innovation process in social media is huge and possibly underutilized, especially for Swedish small and medium-sized enterprises. The report provides an overview of innovation and social media. A literature review and a case study were conducted to examine how social

The purpose of this thesis is to explore and understand the significant of social networks for Burmese domestic migrant workers who live in Thailand. In order to achieve that, the thesis employs the concept of social capital to scrutinize different social networks in the migrants’ lives. The analysis in the thesis has been done both in larger level focusing on the role and important of social capi

Purpose: The purpose of this paper is to assess the sustainability of the efficient market theorem when accounting for extreme events, which are of the essence in a Black Swan investment philosophy. Methodology: Quantitative approach. Empirical foundation: Historical secondary monthly and daily data of various variables during January 1, 1996 - December 31, 2012. Conclusions: The Black Swan inv

Svensk sammanfattning I och med inträdandet av en avkriminalisering beträffande homosexualiteten i juli 1944 kom homosexuella handlingar att inte längre ses som något brottsligt. Kampen mot jämställdhet slutade inte där, det skulle dröja fram till 1979 innan homosexualiteten ströks ur Socialstyrelsens listor över sjukdomsbegrepp. Idag har homosexuella bland annat rätt att ingå äktenskap och adoptEngelsk sammanfattning Due to the entry into force for a decriminalization regarding homosexuality in July 1944, homosexual activities were not considered as something criminal anymore. The struggle towards a more equal society did not end there. It took until 1979 before homosexuality was removed from the National Board of Health and Welfare (Socialstyrelsens) register of illnesses. Today, homos

The nitrification process is known to be the most sensitive link in biological nitrogen removal used in many wastewater treatment plants. Many different inhibitory substances can disturb these sensitive bacteria and in that way cause reduced nitrogen removal. The aim of this study was to investigate the nitrification inhibition in a laundry wastewater before and after internal chemical treatment.

Many Latin American economies benefited greatly from increasing international trade and an unprecedented commodity boom in the dawn of the 21st century. At the same time the region successfully reduced the prevailing income inequality, apparently without compromising economic growth. These events seem to challenge the common belief of economists, who proclaim the mutual exclusiveness of growth pro

The construction industry accounts for a large proportion of the world’s total anthropogenic emissions of greenhouse gases, CO2 among others. As a part of the effort to combat this are environmental certifications which have become increasingly more numerous and more frequent in use. This is partly because consumers have become more environmentally aware and motivated to pay more for products and

Wearable electronics is the technology on everybody’s lips as of 2015. Different companies release smartwatches almost once a month. One of Jayway Syd AB’s clients is the trading bank Nordnet and together they saw an opportunity with trading in combination with smartwatches. This master’s thesis describes the process in which the possibilities around smartwatches and trading were explored with the

In recent years IT-solutions have had a big and fast progress in many areas and with this progress many opportunities have followed. The building industry has struggled to keep up with the progress IT has gone through, there for there are vast possibilities to use different IT-solutions in this industry today. This project focuses mainly on in what way IT-solutions can be used when building interi

The aim of this study was to examine social workers perceptions of medication assisted treatment. We have made a qualitative interview study in which we interviewed seven municipal social workers that have knowledge and experience of working with people who have substance abuse problems and medication assisted treatment. We found that the social workers are describing both advantages and disadvant

The RADASS (Remote Access Dual Automatic Switch Spray) system is thought to be the future solution for frozen rail switches. Frozen switches are a yearly reoccurring issue and cause long delays in rail traffic, which require a vast amount of personnel and resources to fix. Spraying chemicals manually by railway workers is the most common method to deal with the issue; the system intends to automat

Det saknas möjlighet att genomgå en surrogatprocess inom vården i Sverige. Svenska par och ensamstående vänder sig istället utomlands för att anlita en surrogatmoder. Därefter ämnar de bli erkända som rättsliga föräldrar till barnet eller barnen i Sverige. Sverige har intagit en negativ ställning till att införa surrogatmoderskap i Sverige och vill inte heller underlätta för enskilda som vänder siSince there is no possibility for surrogacy arrangements within Swedish health care, couples and singles turn abroad to hire a surrogate mother. Upon completing the process they aim to be recognized as legal parents to the child or the children in Sweden. Sweden has taken a negative approach to introducing surrogacy in Sweden and do not want to facilitate individuals going abroad. In the cases whe

Syfte: Uppsatsens syfte är att analysera och förstå service recovery-processen i ett serviceföretag med en komplex verksamhet genom att fokusera på klagomål som framförts i sociala medier. Metod: Undersökningen bygger på en kvalitativ fallstudie av ett företag i kryssningsbranschen. Inledningsvis genomfördes en mindre observationsstudie som åtföljdes av ett antal semistrukturerade intervjuer. DesTitle: Service recovery 2.0 - social media complaints in complex service businesses Purpose: The purpose of this thesis is to examine the service recovery process in a complex service business while focussing on complaints delivered via social media channels. Approach: After an initial literature review and a small observational study, a qualitative study was conducted based on semi structured i

Unga lagöverträdare har en särskild ställning inom straffrätten. För de per-soner som vid brottet var under 21 år tas åldern i beaktande vid straffmät-ningen och straffet lindras. Detta har sin bakgrund i de idéer om straffets uppfostrande verkan som växte fram runt slutet av 1800-talet. Även idag finns tanken att en ung människa anses vara outvecklad och sakna sådan ansvarsförmåga som vuxna normaJuvenile offenders have a special status in Swedish criminal law. Those cul-prits whose age is below the threshold of 21 years receive mitigated punish-ments because their age is taken into regard when the meting out of punish-ment is done. The reasons for this can be traced back to the end of the nine-teenth century, when the concept that a punishment may have educational effects emerged. Today,