Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Uppsatsen är en litteraturstudie som syftar till att definiera begreppet dyspraxi och kartlägga de faktorer som ger upphov till dyspraktiska svårigheter. I arbetet framgår hur svårigheterna manifesteras i individens vardag samt hur man på bästa sätt kan möta och stödja individer med dyspraxi. Det som framkommit av vår studie är att dyspraxibegreppet är ett mångfacetterat begrepp med olika definitioner beroende på i vilket land man befinner sig. Det är i hjärnan och nervsystemet man kan finna de bakomliggande faktorer som ger upphov till svårigheter i främst tre specifika områden nämligen: perception, motorik och sensorisk integrering. Det har visat sig att det neuropedagogiska synsättet är ett ypperligt sätt att se på individens svårigheter men även att lyfta fram individens starka sidor och potentiella utvecklingsmöjligheter.

Bakgrund Många studier visar att personer med psykiska besvär oftare drabbas av fysisk ohälsa och unga personer med psykossjukdom utgör en speciellt utsatt grupp.SyfteSyftet var att undersöka hur unga vuxna med psykossjukdomar upplever sin kroppsliga hälsa. Arbetet syftade även till att kartlägga patienternas uppfattning om hjälp- och stödbehov när det gäller upprätthållande/förbättring av hälsotillståndet.MetodEn kvalitativ studie med intervjuer med tio patienter. Intervjuerna analyserades med kvalitativ innehållsanalys.ResultatAnalysen ledde fram till ett tema: Synen på den kroppsliga hälsan är en strävan efter att med stöd och hjälp leva ett liv som alla andra. Temat uppstod utifrån fyra kategorier.1. Hur man lever livet ? livsstilsaspekter som studiedeltagarna förknippade med kroppslig hälsa, dvs.

Sustainability has become more interesting to several companies through the last years, the trend attracts lots of attention around sustainability. Sustainable development means different to different people. The most frequent definition that we have found and which we believes compare with our definition of sustainable development.?a social change which satisfies daily needs without endanger next generation?s possibilities to satisfy their needs?.We have in this project commence from the English word sustainability and establish our own apprehension of its meaning, in the Swedish translation we have chose to call it sustainable development.This study is a part of an extensive project which is going on around the world and the material of the empirical study is designed after the international variation.Our study on over fifty small and medium sized enterprises has got the conclusion about what they think of sustainable development. We have compiled their answers and then the answers have been divided in three main categories.These main categories are:? Environmental-? Social-? Economic sustainabilityWe have also described what kind of obstacles which can be considered as standstill?s in the work with sustainable development, we have been summery them in three main categories:? Time? Cost? KnowledgeWe have seen that enterprises mostly see it as an competitive advantage to work with the main categories which is included in sustainable development, but the three standstill?s makes it difficult fore them to reach right up to sustainable development..

Huvudsyftet med min undersökning var att beskriva hur det är på ett högstadium för elever som är i behov av särskilt stöd. Jag har undersökt hur man som lärare på bästa sätt ska hjälpa dessa elever så att de känner sig delaktiga och synliga i klassrummet samt få dem att nå de olika kunskapsmålen. Jag använde mig av kvalitativa intervjuer när jag undersökte min studie och intervjuade fem olika pedagoger och en studierektor. Resultaten var relativt lika då de flesta av pedagogerna menade att fler resurser borde finnas på skolan, eftersom det är skolans ansvar att ge stöd till de elever som har svårigheter. Pedagogerna menade även att man som lärare måste hitta sitt eget arbetssätt som fungerar för alla elever samt att det måste finnas en god sammanhållning mellan de olika pedagogerna på skolan så att man inte får dra ett alltför tungt lass.

My purpose with this study is to examine whether or how teachers are gender-conscious in preschool everyday situations. That is, if they are aware of their attitude and treatment of work on gender and what gender concept has relevance for educators. In much of the practical literature that I read, it appears that many teachers are not aware of their responses and attitudes to children based on gender aspect. I have examined how the gender work differs in the two preschools that I chosen to study.The questions that this study is based on isDoes the educators at the preschools work gender conscious in everyday situations?-Is it boys or girls who get the most attention from educators in everyday situations?What do the teachers at the preschool concept of gender?What approach have been the teachers of preschool to counteract traditional gender patterns in everyday situations?I have made ??a qualitative study where I interviewed five educators and made ??observations on the two preschools.

The aim of this Master thesis is to examine the institutionalization of Library- and Information Science in Sweden. I focus on the period 1978-1991, and pay special attention to the development of the discipline at the University College of Borås. My main method of investigation has been analysis of printed sources. After a brief description of the discipline and its history internationally, I describe how research and graduate education in Library- and Information Science developed in Sweden during the 20^th century. A major part of the thesis is an analysis of three reports from the chosen time period which are all, with slightly different prerequisites, trying to find a solution to the problem of how to establish Library- and Information Science as an academic discipline in Sweden.

Background: Flavan-3-ols are polyphenolic phytochemicals belonging to the flavonoids. Flavan-3-ols are present in many higher plants and are particularly concentrated in e.g. Camellia sinensis (tea) and Theobroma cacao (cacao) and have got attention due to their antioxidative capacity. Many studies have been able to associate flavan-3-ol-rich foods to improved endothelial function. The aim of the present work is to review the scientific literature and evaluate the evidence for positive effects of flavan-3-ols on endothelial dysfunction in humans. Method: Scientific articles describing intervention and observational studies about flavan-3-ols and endothelial dysfunction, were searched for on http://www.pubmed.org.

The Swedish forest policies have earlier mainly been focused on two goals: production and environment. The production goal aims to benefit the economical gains from forestry while the environmental goal primarily aims to shield the ecological values of the forest. With the introduction of the Swedish environmental code and the environmental objectives it was made clear that the overall objective for Swedish community development, including the forestry sector, is sustainable development. Sustainable development includes supporting economic, ecologic as well as social values of which the latter seems to have been forgotten in the forestry sector. This was recently brought to attention to the sector and the debate how to handle the social values is now ongoing.The legislator has not been unaware of the social values since they have since long been at least somewhat included in the preliminary works.

When a child is hospitalized, it is usually more than one person who needs attention ? i.e. the child as well as its parents. The emergency ward environment and surgery rooms are unfamiliar and the parents feel anxious, insecure and uncertain about how to act. They are expected to participate in the child?s care, cope with their own anxiety and simultaneously convey a sense of security and stability to the child.

In a phonological assessment, the aim is to obtain systematic and reliable data of a child's speech output, which can then serve as a basis for a decision on an appropriate intervention (Wolk & Meisler, 1998). Whether phonological assessment should be derived from an analysis of picture-naming or a conversation with the child, and whether the two methods for elicitation generate equivalent results, has been debated among clinicians and researchers for an extended time (Masterson, Bernhardt & Hofheintz, 2005).The aim of the present study was to compare two methods of speech elicitation for phonological assessment: spontaneous conversation and picture-naming, respectively. In the study, the procedures have been used when assessing children with phonological disorders as well as children with typical language development. The results are presented using two levels of phonological analysis; degree of phonological impairment, in terms of percentage of phonemes correct (PPC), and type of phonological impairment, in terms of phonological simplification processes. Eighteen (18) children participated in the study, nine (9) with phonological impairment (age 3;10 ? 5;11), and nine with typical phonologic development (age 3;2 ? 4;6).

This thesis describes how the punk movement was started in Sweden and how it continued to grow in the late 70's. The main questions are: How was the punk movement regarded in Sweden?; How did punk reflect the society? and What does the term punk represent?The study is based on journalistic texts in newspapers and magazines from the period of the breakthrough of punk. The work is based on a methodical review of the material and is organized thematically under topics like opinions, gigs, clothing and music. Initially, punk lead to misunderstandings and misperceptions since few people knew what punk was all about.

During the last decade of the twentieth century both ?manhood? and gender studies seems to have undergone changes. With the field of masculinity and the critical studies of men, added as ?subsections? of broader gender studies, new knowledge has been produced to better grasp the production of gender and power relations of patriarchy. During the same decade as the ?metrosexual? first appeared of the urban stage, acts of homophobia and attitudes towards ?manhood? seems to have changed.

Research shows that people with burnout experience a high degree of impairments in a range of cognitive functions including memory, attention and concentration. The overall aim of the present study is to investigate whether there is a correlation between subjective estimates of cognition and cognitive performance with objective tests in people with burnout with a focus on working memory and executive functions. Three specific questions were addressed; First, what cognitive problems are described and to what degree? Second, is the performance of executive and working memory tests related to self-reported cognitive problems? Third, are the self-reported cognitive problems related to measures of psychological distress? The study included 77 patients, 65 women and 12 men, with a mean age of 43.48 years. The results show that patients with burnout perceive themselves as having significantly impaired cognition in everyday life, which is clearly evident on the basis of the self-assessment forms PRMQ and CFQ.

This thesis explores how public art is received by the general public in Borås, Sweden. As a point of departure it was assumed that a study of the local papers would offer an accurate insight in to the debate of public art. Hence, press clippings were chosen as primary source material together with the works of art. The questions addressed in the study are: what is written in the local daily press about public art? Who writes in or makes statements to the local dailies about public art? Textual analysis is the predominant method employed while hermeneutics is the underlying theory.