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.

The Angolan black and white colobus monkey (Colobus angolensis palliatus) is an arboreal primate that inhabits coastal forest fragments on the south cost of Kenya and is consequently vulnerable to forest fragmentations. The study was carried out in March and April 2011 in Diani Beach in Kenya where two of the largest populations of the species are distributed. This study is a pilot study to test methods for a Master?s thesis. The aim was to investigate any variations in use of two habitats of C.a.

Have you ever had problems sorting your cables, are the winders you use too big and crude then the EC-winder is the product for you. The EC-winder concept is a compact and intelligent winder for home application. Its simple design and subtle looks enables it to blend in with the surrounding environment. Its function is designed so that it with ease can be handled by any one after only a couple of instructions. You simply thread the cable trough the opening on the winder and then you rotate the upper part until the cable reaches the desired length. After use the winder can be opened to enable easy extraction of the cable..

Elderly couples have a right to live together. On June 1st 2006 the Swedish government extended couples? rights, granting special consideration to elderly partners to enable them to receive care in the same home. But what happens if only one of them is eligible for care? This paper has studied how elderly couples were affected in situations where one partner was unable to continue living at home, and what measures could be taken to improve their situation.

Digital artefacts such as smartphones have become an intricate part of our daily lives both private and professionally. They have evolved from doing simple tasks to become a form of expression, as well as acting as a gateway to the digital world of connections. We rely on various technology such as Wi-Fi networks to connect with others. They in turn have become more available and today, many establishments offer free network to their customers. With these developments comes different kind of risks for the user.

Otitis externa is a disease regularly encountered in veterinary practice. It is estimated to be the most common disease in the external ear canal of dogs and treatment is often delayed due to unfortunate pet owner ignorance. Owners tend to assume that scratching of the ears and head shaking are natural behaviours in their dog and may be neglecting the problem unknowing of how severe it actually is. A literature study has been carried out to examine the causes of otitis externa in order to present a collection of measures that can be used in the treatment and prevention of the disease. In turn these measures can be advised to the dog owner and used in the home environment to make the best qualifications for healthy ears in the dog. The causes of otitis externa have been divided into predisposing, primary, secondary and perperuating causes.

The purpose of this study is to examine how teachers and parents are communicating with each other in a foreign area. In case of obstacles in the communication, this study will examine how the preschools create opportunities to solve the problem. This study will also look closely at this relationship from an intercultural communication.This study is based on interviews. My informants are four teachers and four parents, one of the parents is Swedish and the other three have different ethnic and culture backgrounds.This study has reached to several results. The interviews with the teachers have shown that they are unsatisfied with their relationship with the parents because there are two factors that result to their communication difficulties.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

Due to progresses constantly being made in veterinary medicine combined with increasing knowledge in pet owners, the dogs of today gets older than before. The population of geriatric dogs is there for constantly growing, which makes them an important group of patients on small animal clinics and hospitals. As dogs age, so do their interior organs. Geriatric dogs are prone to several diseases and in this text the author has decided to focus on three of the most common: Cognitive Dysfunction Syndrome (CDS), cancer and osteoarthritis (AO). All of these illnesses are incurable in dogs, but it is important to remember that they are still treatable.

This essay is a qualitative study whose aim is to see how to find a good balance between family life and managership. The result could give concrete proposals on how help can be designed to prospective female managers. The study is based on interviews with eight female managers. The interviews have been inspired by the narrative approach with the focus on how these women have tried to find a balance between management and family life and which obstacles they faced and the support they have had. The results of the study has shown that the support that the woman has been given by their spouse / partner has been one of the best and most important support for her to full fill her mission as being a manager as well as a mother.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The paper describes a study on reading aloud to a group of four women with mild or moderate dementia living in a nursing home. The purpose of the study was to examine what reactions the reading aloud creates and if the reactions are different if the literature is written in common Swedish or in easy-to-read Swedish. Original and easy-to-read version of the book "The Lady with the Camelias" by Alexandre Dumas was chosen for reading aloud. The study was conducted in two separate parts with four reading sessions in each part. All sessions were filmed with two cameras, one of them focusing the group and the other focusing one individual.

Purpose/aim: My purpose is to illustrate the significance of the language in communication with immigrants having a different native language, who suffers from dementia. The three main questions have been:How important is the native language in the communication with immigrant who suffers from dementia?What consequences can happen for the immigrant who does not understand Swedish? How can we use the salutogenesis point of view to create satisfactory care for immigrants who has difficulties to make them self understood in the Swedish language? Material/method: I made qualitative interviews with staff working in nursing homes with dementia care. I also searched scientific articles and other findings in this area of science. Main results: The best care for immigrants with dementia is nursing homes where the staff speaks the immigrant?s native language.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.