Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Latvia has been an independent state twice, the first time during the years 1918-1940 and the second time from the year 1991 and ahead. During these two periods Latvia has been a destination for tourists. The aim of this study is to describe how Latvia as a destination has developed during the years of independence. One further aim is to compare what Latvia?s tourism industry looked like during the same periods to descry similarities and differences.

In the school subject of the natural sciences it is imperative that the students are given opportunities to ?talk science?, since the dialogues that occur in the classroom have a significant importance for the students? abilities to engage in meaning-making in their learning process. Hence, the student and teacher interaction in the classroom and the feedback given there play a significant role in the students? learning process. The aim of this study is to contribute to the development of formative assessment tools that can mediate the students? meaning-making in natural sciences subjects in upper-secondary school.

People with Aspergers syndrome (AS) have proven difficulties maintaining jobs according to previous research. This is a quality study. Four women with AS were interviewed about their experience of employment. What difficulties and contributions have they experience at work? What is the self experienced need of support within the research group? The result has been analyzed with different types of ?support?.

Bakgrund: Svenska intensivvårdsregistret (SIR) sammanställer varje år fastställda kvalitetsmått där en av dem är ?Överflyttning till annan intensivvårdsavdelning på grund av egen resursbrist.? Flera studier har visat att de patienter som flyttas mellan intensivvårdsavdelningar har en högre mortalitet och längre vårdtid än de som inte flyttas. Enligt patientsäkerhetslagen ska vårdgivaren förebygga och utreda vårdskador. Ett sätt att mäta vårdrelaterade skador är Global Trigger Tool (GTT).Syfte: Att undersöka frekvensen av skador hos de patienter som överflyttats till annan intensivvårdsavdelning på grund av resursbrist jämfört med en matchad kontrollgrupp.Metod: En retrospektiv, deskriptiv och jämförande pilotstudie. Journaler från patienter som flyttats till annan intensivvårdsavdelning på grund av resursbristscannades efter skador med hjälp av GTT och jämfördes sedan med en kontrollgrupp som inte flyttats mellan intensivvårdsavdelningar.Resultat: I undersökningsgruppen (n=20) återfanns 67 skador med ett genomsnitt på 3,4 skador per patient.

Pets like dogs and cats have a considerable importance for humans and research demonstrate a variety of positive economic and social effects in society due to our pet companions. The presences of pets are increasing on a global scale with correlation to economic development in low- and middle income countries. For example dogs have doubled in India over a five year period. The feed industry for dogs and cats is also the fastest growing sector in the food industry and certain pets have a significant animal protein intake which, depending on the choice of resources may provide a high ecological footprint. Examples of environmental effects with distribution and manufacturing of pet food are increased greenhouse gas emissions, waste, use of water and energy.

This study is based on interviews with five unit managers working in the functional disabilities business. The purpose of this paper is to examine how these unit managers see their roles and their leadership, and to give the reader an insight into what it might entail to be a manager in social work. Theories applied are the role theory and three leadership theories. The previous research this study made ??use of affects ?leadership in social work" and "manager's role and leadership style."Being a unit manager of the functional disabilities business means having a so-called middle management position, which entails expectations being directed upon them from various avenues.

The purpose of this study is to find, understand and discuss the experiences of former employees at SAAB, and present how this can be understood according to my core theoretical concepts, which are participation and identity. The questions asked in the study are based on how the labor is described, characterized and what comes forth as valuable, which is compared to absence of labor work.First, labor is described in an historical and social context, and at the same time related to the core theoretical concept. Second, the methodology chapter is presented, which mainly consists of 11 observations and 10 interviews. Third, the chapter regarding former theory leads to an analysis model, which is used on the empirical material of the study.The result shows that labor work at SAAB primarily is described as important for socializing, security and the possibility to be independent. The tasks at SAAB are described as backbreaking and monotonous, while the lack of labor work influences the physical and mental wellbeing.

Most of the sea areas within the European Union are overfished and the catches are estimated to be up to five times lager then the amount to achieve a sustainable fishery. In doing so, the management of EU's marine resources comes to be questioned. The purpose of this study was to analyze EU's administration of marine fisheries and to explore which steps that can be undertaken to counteract the negative trend. The questions of the study were: How does the EU administrate today?s marine fishery recourses? And: How can the problem whit overfishing be discouraged? To answer these questions a comparative analyses were used to compare and evaluate administrative systems.

Local cultural environment planning in Sweden often comes to rely on municipal heritage plans. These plans are meant to facilitate management of local cultural values, work as a tool for local planning and increase awareness of cultural environments for the public. In the last decades public participation in planning has become more and more of the ideal strategy, challenging the idea of cultural environment planning as an expert-led field. The idea of the field as one that implicates public participation as a strategy has been fortified in Sweden through national goals, government bills and conventions. Nevertheless the implementation of public participation in municipal heritage plans remains quite uncharted. The aim of this study is to explore public participation in regards to how municipal heritage plans are developed and the perception of public participation in cultural environment planning amongst professionals, comparing bigger and smaller municipalities.

The aim of this Master thesis was to examine how libraries at Swedish colleges and universities make Open Access journals in physics available to users. We examined if, where, and how the 50 Open Access journals that are listed in the Directory of Open Access (DOAJ) under the heading Physics (General) were made available to the public at 19 Swedish colleges and universities. We also examined possible patterns regarding qualities in the Open Access journals and to what extent the libraries made them available. For this descriptive statistic was used. The selection of library portals that were included in the study were those Swedish colleges and universities that teach physics.

This report aims to suggest recommendations that will increase the efficien¬cy in theconstruction process of a construction project. Through interviews, studies of budgetcalculations and examples given by the project management at the construction sightsan understanding of some complications have been gained. These complications havebeen tracked back in an attempt to find the source of the problem, and at the end ofthe report some suggestions have been presented with the pur-pose of preventingthese complications. Through the interviews it is suggested that many complications re-late to lack ofcommunication and motivation due to poor planning be-fore and during theconstruction process, a suggestion that is supported by the study of the budgetcalculations. The examples from the project management also points out someshortages in planning, but also coordi-nation related complications due to lack ofcommunication. To prevent these problems the recommendations suggested at the end of thisreport aims to improve the planning process through a properly fulfilledwalkthrough-planning of all of the construction activi¬ties during the time needed todo so. It is also suggested that the company uses experience from previous projects inorder to reduce costs, and that the qualifications of the employees is being appliedwhere it is needed.

The purpose of this study was to investigate registered nurses experiences about the current model for triage at the emergency department at Uppsala University Hospital. The study is descriptive with qualitative approach. The data collection was made in the form of semi structured interviews. The interviews took place at the emergency department. The sample consisted of eight registered nurses with varying work experience of emergency care.

ABSTRACT Poverty, and in particular child poverty, is a serious social problem. Statistics show that the number of children living in poverty has increased over the last ten years. Earlier research shows that there are huge gaps in our knowledge of how the actors in civil society handle child poverty. With this study we hope to help fill this gap. The aim of our study is to look at how four different organisations working in the civil society in Uppsala perceive and handle child poverty.

The aim of this study was to highlighting social workers perceptions of women with disabilities and their vulnerability to domestic violence - and thereby problematize previous research on gender-based violence on the basis of category of functional ability. We designed this study by using a qualitative approach based on six semi-structed interviews with professionals from different professions. All of them have contact with women with disabilities in some way. The selection was based on gaining an understanding of the social worker?s perceptions regarding abused women with disabilities based on their different professional experiences.