Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

Livstillfredsställelse är vår kognitiva bedömning av vårt liv. Studier har visat att affekter påverkar vår kognition, samtidigt ses livstillfredsställelse som en stabil disposition. Syftet med denna studie var att undersöka om vår bedömning av vår livstillfredsställelse tillfälligt förändras efter att ha exponerats för negativ respektive positiv information. Hypotesen var att vi uppskattar vår livstillfredsställelse olika högt beroende på om vi exponeras för negativ eller positiv infomation.Satisfaction With Life Scale delades ut till 50 studenter på en högskola efter exponering av negativ respektive positiv information under en föreläsning. Resultatet visade att det inte fanns någon statistiskt signifikant skillnad mellan negativ och positiv information med avseende på livstillfredsställelse.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

Freshwater environments are threatened worldwide, of which many of the species associatedwith freshwater. In 2014, 243 freshwater mussels were on the international Red List. One ofthem is the freshwater pearl mussel, Margaritifera margaritifera, which because of itscomplex life cycle can be counted as an indicator of whether a stream is worth protecting. It's since the early 1900's in decline throughout their range. Sweden is counted as a core area which is why we have not only a national but an international responsibility to conserve the species.

In today´s forestry, assessments of needs for thinning are based on basal area measurements. This is an indirect measurement. The approach and the developed assessment tables are based on an assumed production forest, which implies that management proposals in stands that deviate from the basic model may be misleading. Since Walter Bitterlich in 1948 launched the idea of the relascope, several modifications have been developed for different purposes. In common is that all are based on a certain angle measurement principle.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

Syftet med denna uppsats var att söka en förståelse om varför vissa människor ansluter sig till kriminella gängverksamheter och nätverk och hur detta påverkar de enskilda individerna, grupperingen i sig samt det övriga samhället.I denna studie har jag använt mig utav två typexempel av aktiva kriminella gängverksamheter, Hells Angels och Fucked for Life. Detta för att undersöka hur dessa är uppbyggda samt studera dess normer och värderingar..

Background: Multiple myeloma is a malignant incurable cancer disease associated with severe chronic pain. The nurse has several important roles in the management of patients with multiple myeloma. This study focuses on nurse´s roles including the caring of pain relief.Aim: The aim of this study was to elucidate the nurse?s role in giving care to patients with multiple myeloma and associated chronic pain.Method: This literature study was based on scientific articles.Results: The nurse is in a key position to facilitate ongoing adequate pain and psychosocial assessment of patients with multiple myeloma. The study presents ways of relieving pain and suffering via different ways of caring management.

Lepidosaphes ulmi ? kommasköldlusen har dykt upp som skadegörare i svenska äppelodlingar de senaste åren. Svenska äppelodlare har efterfrågat mer information kring kommasköldlusen och dess naturliga fiender, och därför gjordes denna litteraturstudie. Kommasköldlusen är en pansarsköldlus med ett hårt skyddande skal. Även äggen läggs under skalet och de är därför svåra att bekämpa.

Chemotherapy is one of the most important methods of treatment available today for the treatment of neoplastic diseases and gives many patients an increased quality of life and a prolonged survival time (McKnight, 2003). The object of this study was to find out more about owners? views on and experiences of chemotherapy of dogs when it comes to for example quality of life, side effects and if they would make the same decision and treats their dog again in the future. A questionnaire was in the spring of 2009 sent out to the owners of 100 dogs that had been treated with chemotherapy for neoplastic diseases at Universitetsdjursjukhuset, Sveriges Lantbruksuniversitet (SLU) in Uppsala between 2002 and 2008. The response rate was 67 %.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

The development for Skanska Commercial Development (SCD) during the last years has been positive on all markets and Skanska therefore plans on expanding their activity. Central and Eastern Europe has had a considerable economic development, what is assessed to continue during the next following years. Bucharest is one possible alternative in the CEE for a new establishment by SCD. However, the investigation before an entry is a process with many factors that need to be taken into consideration. There are today no models on how and what a developer as SCD should evaluate in terms of opportunities and risks on a possible new market.

 Aim. To describe patients who have got a recommendation by a telenurse to visit the emergency department and how many of these patients could have received care in the primary health care instead. Further on, the aim was to describe if there are patients not following the recommendations.Methods. Quantitative, descriptive study, with an examination of medical records of the patients, which the telenurses recommended to visit the emergency department, during one week. Assessments whether the patient could seek medical care at the primary health care was made, firstly based on the telenurses documentation and secondly on both the telenurses and the emergency department´s documentation.Results.

No previous studies have been conducted on elementary school in Sweden about children`s thoughts about the first animals on earth. The work takes up the children`s ideas of the first animals and the difference between girls and boys knowledge. The purpose of this work was to determine if student`s views are consistent with the science know today. In the interview, five girls and five boys participated. Mankind is asking where it all began, today we know that the first life arose for 4 billion years ago and it was from the water.

The aim of this study is to investigate the components of religion and spirituality in the specific context of "Fryshuset" ? a multicultural and glocal arena. Against the backdrop of contemporary researchers such as Heelas and Woodhead and their hypothesis about the "spiritual revolution" and a "new spirituality", as well as the postmodern discussion about "the return of God", this study discusses how religious change can be understood in the context of Fryshuset.The theoretical point of departure is taken in a hermeneutical method where Fleck´s theory about "thought-collective" and Gidden´s theory about the "duality of structure" are used in order to understand and describe the dialectical relationship between individual and social structure.The method used in this study is qualitative. The interviews are made of six individuals representing different social projects at Fryshuset.By analyzing the material from the field study through theories on religious change, three areas are identified:"The subjective turn"Religion and spiritualityA Cosmopolitan interpretation of life The result of this study is that the religiosity among the interviewed can be described through Taylor?s understanding of the "subjective turn".