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Syftet med denna studie är att förklara tänkta positiva effekter och eventuella fallgropar, vid införande av ett Shared Service Center, med konsideration av de organisationsförändringar som sker till följd av implementeringen av centret, samt analysera hur prissättningen integrerar den nya enheten i organisationen. För att svara på den inledande frågeställningen har en abduktiv ansats använts. Läm

Bakgrund: Den 1 juli 2009 avskaffades apoteksmonopolet i Sverige, vilket innebar att Apoteket AB blev en av flera aktörer på en marknad med nya villkor och möjligheter. Regeringen hoppas därigenom att Apoteket AB:s kvalité och service ska förbättras samt att öka priskonkurrensen på receptbelagda liksom receptfria läkemedel. Problem: Till följd utav apoteksmarknadens avreglering, kommer Apoteket AB

The topic of international trust is contentious within International Relations. If states cannot trust each other doubts are cast on the possibility of them cooperating at all. According to offensive realism states can not trust each other because states can never be sure about other states’ intentions. In this paper I will test this theory by seeking an answer to the question does uncertainty rul

The key aim of the current paper is to analyse the plausibility of a pricing model for temperature weather derivatives. The historical data are studied in order to propose a stochastic process that describes temperature dynamics in three Swedish cities. The prices of the contracts in an incomplete market of weather derivatives are obtained using a constant positive market price of risk of a benchm

Bakgrund: En obehandlad hörselnedsättning kan skapa följdproblem så som försämrad livskvalité och depression. Individen genomgår en process mot att acceptera sin hörselnedsättning och det tar i snitt 10 år innan individen inser sitt problem och att han/hon behöver söka hjälp. Internetbaserad hörselscreening är ett enkelt sätt att nå ut till många individer med hörselnedsättning och få dem uppmärks

This paper focuses on the connection between priests in the Church of Sweden and the psychological condition of burnout. There is evidence that shows that as a society goes through major changes there is an increase of burnout-related issues and problems. Personal factors for this state include stress induced by work – or family situations as well as genetics and personality. In Sweden, women are

In 2008, the EU’s Common Security and Defence Policy (CSDP) launched the EU Naval Force (NAVFOR) Atalanta, the Union’s first-ever naval operation. In this military mission, Sweden and Finland took different degrees of participation. This thesis analyse how adaption of national defence can explain different degrees of burden-sharing in EU military operations. The theoretical framework is based on F

Denna uppsats diskuterar internprissättning, d.v.s. koncernintern gränsöverskridande handel, i ljuset av de förändringar som BEPS-projektet innebär gällande aggressiv skatteplanering och skatteerosion. Arbetet innehåller en genomgång av gällande rätt, både vad avser grunderna kring armlängdsprincipen, rättstillämpningen, samt de faktorer som styr det marknadsmässiga priset i den enskilda transaktiThis essay deals with Transfer Pricing – a field in international tax law which deals with foreign transactions between separate entities in a corporate group. The composition deals with the challenges of aggressive tax planning and base erosion, observed by the OECD in the BEPS-project, which was launched in 2013. The investigation contains a survey of existing law in respect of the arm’s length

International human rights law and international humanitarian law are traditionally two distinct branches of law, one dealing with the protection of individuals, the other with the conduct of parties to an armed conflict. There is today a recognition that international human rights law is applicable in situations of armed conflict, in parallel with international humanitarian law. The aim of this M

Treatment of financial leases has always been a major problem of European VAT. Lack of clear rules in the VAT Directive combined with different approaches employed by the national laws of Member States resulted in a high degree of legal uncertainty and provided remarkable opportunities for abusive arrangements. Although significant part of this work is focused on current VAT treatment of financial

Conducted between the months of January and March 2012 in Eldoret Kenya, this study sought to find out why the internally displaced women of Yamumbi IDP Camp A remained trapped in the displacement camp. The study sought the opinions and views of the women. By applying qualitative approach method of semi-structured interviews and focus group discussions hand-recorded data was collected. Using purpo

Background: Chronic prurigo (CPG) is a distinct disease characterized by chronic pruritus, history and/or signs of prolonged scratching and multiple pruriginous lesions. It may present with various clinical manifestations, including papules, nodules, plaques or umbilicated lesions. Some patients with chronic pruritus show pruriginous linear and scaring scratch lesions (LSSL) and it is unclear whet

Lower system temperatures in district heating (DH) grids are important factors for system efficiency. Lower system temperatures lead, for example, to lower heat losses and higher production unit efficiency. One obstacle to lower supply temperatures are so-called bottlenecks in DH networks. Bottlenecks are areas in DH networks of very low differential pressure, which makes it difficult to supply th

There is experimental evidence that pravastatin, which is designed to inhibit the rate-limiting enzyme of cholesterol synthesis, can affect cell metabolism and proliferation. We therefore studied the effects of pravastatin on the generation of inflammatory mediators in non-stimulated and stimulated primary human monocytes in vitro. In our experimental model, pravastatin induced a dose-dependent in

Active learning is increasingly implemented in higher education, yet students' perspectives on this pedagogical approach remain diverse. This study explores geoscience students' views on active learning within a course at the University of Bergen (UiB) and in relation to their broader study program. Through longitudinal qualitative interviews with two student cohorts, we identified seven main cate

Introduction: Tpeak-Tend interval (Tpe) is considered to be an ECG reflection of the dispersion of repolarization (DOR), and as such has been proposed as a predictor of arrhythmias. In ischemia, robustness of the Tpe-DOR relationship may suffer from variability of the myocardium at risk (MaR) area. In the present study, we evaluated the contribution of DOR and MaR to single‑lead and multi‑lead Tpe