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.

Inledning: Inom barn- och ungdomspsykiatrin (BUP) i Stockholms län finns fyra Mellanvårdsmottagningar. Dessa är en förstärkning till Öppenvården och kan arbeta intensivt med familjer i deras hem eller närmiljö.Frågeställningar: Syftet med denna studie är att få ökad förståelse och kunskap om hur familjer, som haft kontakt med BUP Mellanvård, upplever hembesök som arbetsmetod samt hur de upplevt den behandlingsinsats som de fått. Studiens frågeställningar är: Hur upplever familjer hembesök som arbetsmetod? Vilken betydelse har platsen för kontakten? Hur blev relationen mellan behandlare och familj? Hur blev utfallet av behandlingsinsatsen?Metod: Sex familjer deltog i studien som genomfördes med hjälp av semistrukturerade intervjuer. Svaren presenteras i komprimerad och sammanfattad form under respektive område; hemmet, behandlingen och relationerna.Resultat: Resultatet visar att föräldrarna såg främst praktiska fördelar med hembesök, de upplevde det heller inte besvärande att ta emot behandlare i det egna hemmet.

Feed intake in dairy cows is regulated by a variety of factors influencing hunger and satiety. One of the regulation systems includes the short chain fatty acids produced during feed degradation in the rumen. Starch can be digested either in the rumen where short chain fatty acids are produced or in the small intestine where glucose is the end product. Since glucose does not have the same effect on satiety that short chain fatty acids have, the site of starch digestion might be an important factor that affects feed intake and milk production. The aim of this study was to investigate the effects of site of starch digestion on feeding behaviour (feed intake, consumption time, and eating frequency) and milk production. Because feeding behaviour is closely connected to the cows? environment, the study also included observations of behaviour. Three different feed rations were compared.

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.

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

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.

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.

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.

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.

Sveriges befolkning blir allt äldre och år 2050 beräknas en fjärdedel av befolkningen vara över 65 år. Detta medför ett ökat behov av tillgänglighetsanpassade bostäder som till exempel mellanboende. Samtidigt håller sig Sveriges befolkning friskare och på grund av detta minskar vårdbehovet och efterfrågan av särskilda boenden. Trygghetsboende är en typ av mellanboende. Det är till för människor över 70 år som känner sig i behov av ett tillgängligt utformat boende och kanske känner sig ensamma men som av kommunen inte anses i behov av ett särskilt boende.

Introduction: Frequent attenders is a term used in health care services that define a person attending a health care setting more than four times during a 12 month period. Recently published research concerning frequent attenders in pediatric emergency departments describes their reasons for attending a health care service or characteristics of these individuals but lacks a qualitative approach exploring their experiences. There is a need of these experiences to be shared so that health care personnel caring for this group may gain a greater understanding of their needs and expectations.Aim: The aim of this study is to describe how parents of children defined as frequent attenders experience the care received at a pediatric emergency department.Method: Qualitative approach with semi-structured interviews. A pilot study of four interviews was conducted to test the method. Sampling consisted of parents of children defined as frequent attenders and that were not diagnosed with a chronic illness.