Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The tick-borne disease bovine anaplasmosis is primarily caused by Anaplasma marginale. A variety of wild animals act as reservoirs for A. marginale, but the understanding of their role in the epidemiology of A. marginale is yet poor. This cross-sectional study was conducted to establish if proximity of wildlife affect the prevalence of bovine anaplasmosis in cattle.

Nipahvirus is most likely spread from bats to other species and causes lethal encephalitis in humans and respiratory illness in pigs. Different species are affected with varying severity but it seems to have an unprecedented zoonotic capacity and the humans affected either die or receive permanent brain damage. Full recovery is possible but very uncommon. Pigs that live and are bread in the areas that these bats frequent are constantly in danger of contracting pneumonias and meningitis and they can spread the virus further on to the people who work with the pigs and process their carcasses. These workers could then infect other humans in their immediate surroundings, their families for instance.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

Background: Infectious Diseases Institute points out that the potential of various viraldiseases possibly can block each other. It is said that the virus that causes common cold,Rhinovirus, may have saved many people from the flu. If this assumption proves true, itwould explain why some viral diseases in some countries have been slow to take off and pointto a new way to struggle influenza. Objective: The main purpose of this study, based onreported cases of RSV and influenza type A, type B and H1N1, investigate whether viraldiseases can block each other, i.e. difficult season of flu may delay and / or mitigate thespread of RSV in Sweden.

Bakgrunden till denna rapport är att det sportvarumärke jag samarbetat med ville utveckla en modell av längdskidåkningsjacka som fanns i deras sortiment. Undersökningen gällde att identifiera förbättringspunkter på en dam- och herrvariant av denna jacka. Avsikten var att bevara plaggens design och genom förändringar i mönstrens konstruktion förbättra passform och rörelsefrihet, och därigenom plaggets funktion. Genom att konstruera, sy toiler och prova av dessa på provmodeller, har rörelsefrihet och passform kunnat utvärderas. Resultatet visade att viktiga punkter var raglanärmens konstruktion, böjningen av ärmen, kragens form, ärmhålsdjup och placering av skärlinjer.

The purpose of this essay is to give the reader an insight in the subject of torture. This is done through both an historical perspective and by showing how torture methods are used today, even though torture is prohibited by law. Many refugees who come to Sweden today have survived torture, and the trauma can cause multiple illnesses related to the tragic memories. In addition to physical damage many also suffer from depression and post traumatic stress, due to the experiences of torture.Together with the Swedish Red Cross we designed a questionnaire which was sent to politicians and elected officials. In the questionnaire we asked questions concerning knowledge of injuries due to torture and what treatment options these people have in Sweden.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

Bakgrund: Ventrikeldränage används inom neurokirurgisk vård för medicinsk behandling, dränering av likvor samt mätning av intrakraniellt tryck. En infektion relaterat till ett ventrikeldränage kan vara livshotande och ge permanenta skador hos patienten. Syfte: Att analysera dokumenterade skillnader i ventrikeldränagerelaterade infektioner, vårdtid och mortalitet, före och efter införande av nya hygienrutiner - ett åtgärdspaket. Metod: Ett åtgärdspaket med medicinska- och omvårdnadsåtgärder har med hjälp av genombrottsmetoden tagits fram för att minska de ventrikeldränagerelaterade infektionerna. Studien är kvantitativ med empirisk ansats.

What affects Hiv in South Africa's different provinces? This thesis examines if education, unemployment rate, GDP per capita, and the literacy rate has any relationship with the Hiv prevalence. This is analyzed using theory and data in the form of a simple microeconomic model and an econometric regression analysis based on cross sectional data of the provinces of South Africa. The regression analysis shows that unemployment rate and education have significant effects of the Hiv prevalence in South Africa. The microeconomic model in the thesis indicates that when education is higher, individuals are more aware that the probability of being infected by Hiv is higher when the Hiv prevalence is high.

I barnmorskans profession ingår det att möta ungdomar genom samtal och rådgivning för att främja deras sexuella hälsa. Barnmorskan kan arbeta hälsofrämjande genom att identifiera hälsorisker samt informera om sex- och samlevnad och STI (Sexually Transmitted Infections). Klamydia är den mest förekommande bland alla STI och antal smittade av klamydia ses högst bland ungdomar. Kondom är det enda preventivmedlet som skyddar mot STI. Forskning visar på att kondomanvändningen minskar och att ungdomar fokuserar mer på oönskad graviditet än risken att bli smittad av någon form av STI.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

Blodtrycksmätning är en viktig del i en sjuksköterskas arbetsuppgifter och då både manuell och digital blodtrycksmätning idag förekommer parallellt inom svensk sjukvård syftar denna studie till att undersöka om det finns någon skillnad mellan de uppmätta resultaten i dessa mätmetoder och beskriva denna eventuella skillnad. Undersökningen genomfördes på en kärlkirurgisk avdelning på ett sjukhus i södra Sverige under hösten 2009. Populationen bestod av 38 inneliggande patienter som följdes upp med totalt 65 blodtrycksmätningar. För att utföra undersökningen tillämpades cross-over design med kvantitativ ansats. Resultaten visade skillnader mellan de två mätmetoderna då den digitala metoden uppmätte högre blodtryck än den manuella. Digital blodtrycksmätning visade genomgående högre mätresultat jämfört med manuell metod.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.