Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:6.

ABSTRACT Introduction: During the past 40 years the ambulance service in Sweden has evolved from mainly being a source of transport to today?s high-tech caring facilities that enable qualified care to start already in the patient?s home. This first level of care is now provided by registered nurses and registered nurses with specialist training in pre hospital care.At the same time as the care provided is becoming more advanced, results from studies demonstrate that the amount of dispatches to patients that lack the need for ambulance care and transport is increasing. Nurses in pre-hospital care possess the knowledge, training and authority to perform an initial assessment of patients and also treat patients according to local and national guidelines. After the treatment it would sometimes be possible for the patients to remain at home without having to use ambulance transport to an emergency department or in other cases find other means of transport to hospital.

"One life in two worlds" is a qualitative study of Syriac boys constructs ethnic and religious identity in different social contexts.Based on these three questions: how do the boys describe the importance of the parents' cultural and religious background in relation to their own identity? How do the boys describe their experiences of being categorized in school? Which significance is given to religion and ethnicity when the boys describe their experiences in relation to home and school context?I did reach the aim of this essay which was to investigate by interviewing the Syrian boys how they construct or reconstruct ethnic and / or religious identity in relation to different social contexts with a focus on the home and the school.In this study, I assumed the qualitative method in which I interviewed six Syriac boys who attend grade nine. The starting point of the study was social constructivism. Therefore, knowledge in this study is seen as something that is constructed in language, social and cultural interactions. The reality and perspective of reality is socially constructed, meaning that knowledge is created through the interplay of common action.The results of this study show that all the informants are agreed that their parents' ethnic background has had and has great significance for their identity formation.

Who is integrating school-holiday home? It is for the teachers, recreational pedagogue or the students? How do the students think and act to keep the different activities apart?My purpose was to study how children sort the day between school and recreational home interactions. The issues were: How do they distinguish between the different activities during the day?  See the students their stay after school program as part of the school day? Who decides whether you have to go to school, and whether you have to go to after school program? And do you really have to?I have interviewed six students at an elementary school, based from a phenomenographic perspective, I've used myself of issues that students have been able to respond from a school perspective and after-school perspective. My interview questions have been comparative in nature, where the same question have given different answers depending on whether the question focused on school or the afterschool program.

This qualitative study examines the participation that older people have in their own home care by exploring experiences of care workers. We will investigate to see if there are limitations due to financial implications in the sector. Modern day care of the elderly in Sweden is facing increasing pressures to both show cost savings whilst maintaining the same levels of service within the community. It is becoming more essential for older people to participate in their own care for the sake of their health and well-being. The method that we used for data collection was qualitative interviews.

SecRePac is a household appliance that simplifies sorting of packaging such as milk, juice and yogurt containers. By shredding the packages SecRePac reduces its volume uptake both in the home and at the recycling station. This leads to minimization of both transports to the recycling stations and truck transport for emptying the containers at the recycling station.The greenhouse effect deteriorates and becomes worse and worse leading to extreme climate changes and natural disasters such as floods as an example. Carbon dioxide emissions are the major reason for this and at least 30 percent of all these emissions come directly from transports. In the EU carbon emissions has decreased in the past few years.

The purpose of this study was to depict some elderly people?s experiences of personal safety alarms. Furthermore, the aim was to look into whether there is any difference in experience between men and women and depending on their level of care. Using a qualitative method, semi-structured interviews were carried out with eight elderly people; six women and two men. The main questions of the study were: How do the elderly people experience the practical use of personal safety alarms? In what ways, if any, do the elderly people experience that the personal safety alarm has changed their daily life? In what ways do the elderly people experience that the personal safety alarm effects their ability to stay in their own home? A cognitive perspective was mainly used to analyze the results.

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

The thesis that follows is performed in collaboration with Nitator in Oskarström.The factory in Oskarström focuses on laser cutting, robotic welding and surfacetreatment of steel for the automotive industry.The project aims to streamline the flow of materials in production by automatingthe movements of the forklifts, running to and from the interlayer, and betweenworkstations.The project started with a systematic literature search. The literature searchshowed the research position around the AGV-system. Also a review of studentliterature was made, so that a suitable method for practical implementation couldbe developed and applied. Selected method uses both quantitative and qualitativeapproaches, which is analyzed by using triangulation.The work has resulted in a modified layout of the current facility in Oskarströmthat can be used for the implementation of the AGV-system. It has also resulted inthe tender documents and profitability calculation from several of AGV-suppliers..

Hemsjukvårdscentralen began its work from Tunåsens Hospital in Uppsala in 1962, with the purpose to give conomic support to people who nursed their chronic sick relatives in home. Hemsjukvårdscentralen ended its work in 1987, and delivered its archive to the County council of Uppsala in 1988. About half of the archive consisted of medical records of the patients who had received economical support, and many of the archival records was considered as ?work papers?, non-archival records that could be discarded. Two obvious problems emerge from the organizing of the records.

 AbstractMy curiosity of students' use of images for reading led me to seek knowledge of the students view on the text illustrations in the literature and through interviews. This study is about how pupils in the school year 2 experience reading, especially with images. The purpose is to investigate the significance of illustrations in reading for students in school year 2. I also want to find out how students see themselves as readers and how the survey material believes that the students comprehend reading. Eight children, both girls and boys have participated in the interview.

To be in a society or not. The movement or the stagnation. Observations in the present. .

The aim of the study has been to gain an increased understanding of the sense of participation and influence that the enrolled nurses, working with home-help services within the purchaser ? provider model, feel and how this participation and influence affect them. Five enrolled nurses in three of Stockholm's districts related their experiences of participation and influence at work in the qualitative interviews that were conducted. The result was then analyzed with the help of two theories, Karasek's and Theorell´s Demand- Control Model and Antonovsky's theory regarding ?a Sense of Coherence (SOC)?.

The purpose of our thesis has been to study Social Workers view of children?s needs and how they work with children?s needs when they are orphaned because of HIV/Aids in South Africa. The question formulations we used to answer our purpose are:? What needs do the Social Workers consider the children to have?? How do the Social Workers work with children?s needs?We have a qualitative methodological approach in the thesis, where we have performed four interviews with four Social Workers on different organizations in and around Cape Town, South Africa. The presentation of the empirics is made as a summary with representative quotations, which we have interweaved with earlier research and theoretical conceptions.