As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

A child with functional disorder getting close to starting school has different types of schooling to choose between. Parents and the school of the matter have to agree in consultation. I use the conceptions included and segregated schooling to show different ways attend school. By included education I mean that all students with as well as without functional disorder in a group shall be completely comprised in the situation and not be separated from the group by individual exercises (Fors 2004). A segregated schooling is often pursued in special school where all the students have functional disorder and the education usually takes place in separate buildings (Emanuelsson 2001).I have completed a qualitative case study of a boy who is 14 years old and has the functional disorder Down?s syndrome and has been placed at a special school his entire schooling.

Background: Individuals in pain is something that most nurses encounter on a daily basis. Chronic physical pain is often followed by psychological pain. The total effects of chronic pain are felt by the patient as well as by close ones. The findings showed that life changed radically after getting chronic pain. Individuals and closeones both had to take every day as it came, because the degree of pain was hard to predict and could worsen at any time off the day.

           AbstractAims: To explore whether and in that case how nurses question women in the psychiatric care about violence in close relationships and how nurses respond to women who have been exposed to domestic violence.Method: A qualitative descriptive interview study with twelve nurses from four psychiatric wards was carried out in Uppsala. Informants were chosen from a convenient selection. The interviews with semi-structured interview questions were recorded on tape, transcribed and analyzed with content analysis.Results: There is no routine to ask all female patients if they are victims of violence. It happens only in cases where the suspicion arises or is confirmed. It is individually whether and how the nurse asks the woman if she is subjected to violence in a close relationship, depending on patient and nurse.

Uppsalahem is the leading housing corporation in Uppsala with its over 160 real estate properties. Uppsalahem is owned by the municipality of Uppsala, which has a climate and energy goal that aims for 100 MW of solar energy to be installed in Uppsala by 2030. The 100 MW goal, combined with Uppsalahem?s environmental policy, is a strong incentive to investigate the possibility of installing PV modules on the many available roof areas that Uppsalahem possesses. The objective of this thesis is to create a foundation for future decisions regarding PV systems for Uppsalahem.

Det här examensarbetet har utförts på Volvo Aero Corporation i Trollhättan. Företaget tillverkar flygplansmotorer, turbiner samt komponenter till flygplans- och raketmotorer. Dessutom utför företaget underhåll på flygplansmotorer. Eftersom företaget behövde ett mer strukturerat sätt att arbeta med förbättringar började Sex Sigma implementeras under år 2000. Ett utbildningsprogram togs fram och medarbetare utbildades till Black Belts och Green Belts.

A refugee reception has been placed in Kungshall, one of Nybros residential areas. The area has a bad reputation and there are arguably prejudices about the area from the local population. I therefore want to investigate if an ethnic residential segregation exists in Kungshall, from a postcolonial perspective. The following research questions have been formulated: How do residents who doesn?t live in the refugee reception, look at ethnic residential segregation in Nybro? How has Kungshall changed since the refugee reception? Does a cultural racism exist in Kungshall? The study is a qualitative study using semi structured interviews of four people living in the residential area, a person who has moved out of the area and a person working on the housing corporation ?Nybro bostads AB?, who is one of the housing corporation responsible for the residential area Kungshall.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from Close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

This literature study assembles current knowledge about CODD (Contagious Ovine Digital Dermatitis). The aetiology of this disease is not completely known and to obtain a manageable overview, this study aims to summarize the knowledge from published studies and shed light on the subject. Search for literature on the subject has been made in the Web of Knowledge, PubMed and Google Scholar, and has been compiled in this paper. Footrot and ovine interdigital dermatitis are differential diagnosis of CODD and they possibly have a common role in the emergence of CODD. Several studies have drawn parallels to bovine digital dermatitis.

Joakim Schyman, 2009. Den gotländska vikingatida bebyggelsens rumsliga placering ilandskapet - En empirisk detaljstudie av Hemse socken (The spacial distribution of the VikingAge settlements on Gotland ? An emperical study of remains from Hemse Parish.)This essay investigates whether a relation between Viking age graves and Viking agesettlements in Hemse parish can be found. This was done by using database information onViking age findings, such as silver hoards, phosphate levels and location of graves in Hemseparish. Literature and maps were also used.

Denna studie erbjuder en litterär analys av gestaltandet av sexualitet i den amerikanske författaren Rymond Carvers novell "So much water so close to home". Analysen lyfter bland annat fram den obligatoriska heterosexualiteten som den teoretiseras av Adrienne Rich och hur manlig kontroll av kvinnans sexualitet inom den heterosexuella institutionen tar sig uttryck i texten.Utöver det undersöks i analysen vilka principer som kan anses ligga bakom konstrueringen av sexualitet i novellen samt hur dessa tar sig uttryck. Den aspekten av analysen tar avstamp i Judith Butlers teori om diskursivt skapade kön och genus samt den heterosexuella matrisen som utgångspunkt för all sexuell åtrå. .

This thesis work resulted in a template for how the thermal spray process can be controlled through robot programs. The robots today and their programs need to be replaced, therefore a new structure which can be matched with the new robot systems is needed. The work is limited to only concern structured programming on the new robots on Thermal Spray Centre (TC) with the programming language Rapid. The basic data for the program was retrieved from interviews with concerned personnel at TC, from studies on process parameters for thermal spray and from existing specifications at Volvo Aero Corporation (VAC). The thesis work briefly describes the process thermal spray and the four methods used at VAC.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from Close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

This dissertation was made since we wanted to investigate the conception called quality within the school sector. What it means and if there is something that can give an explanation of how they  at look at the conception within the school sector. This will be the benchmark through the dissertation, trying to find out the most important things which might be equal to quality within the school.To find the answers of our questions we will read literature according to the subject. To get an increased understanding we will interview some people within the school efficacy, and give students a survey to fill in.The most important results from our investigation is to look at everything in its entirety, not only look at what grades students get. Even though this the most narrated sign of quality.