As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Landskapsvårdens hantverk, 15 hp, 2013.

The cause of fibromyalgia has long been unknown but recent studies has shown that disturbance in the central pain modulation may be the cause. The aim of the study was to examine what kind of physiotherapy and close related treatment methods in the treatment of fibromyalgia there are and to determine their evidence. Articles were obtained by searching through the databases PubMed, Academic Search, AMED/Webspirs, CINAHL/webspirs and PEDro for articles published from 1994 and ten years forward. The study was based on thirty articles that met the criteria for inclusion. To assess the quality of the clinical studies the SBU?s evaluation model was used.

The overall purpose of this essay is to come to a deeper understanding about videos in the Youtube beauty community by using a mixture of qualitative and quantitative methods. By answering the main questions of the essay which are; What quantitatively measurable components are there in the videos that can be seen as contributing factors leading to the fact that some generate more views that others?; Is there a set mold for success containing certain aspects that a video must have to stand out?; What correlations can be found between the two categories of analysis and how do these potential correlations affect the popularity of the video? and What effects do specific components on the level of popularity of the video?, we?ve been able to distinguish differences as well as similarities on both qualitative and quantitative levels. We have also seen that using the two methods together have enabled us to reach more profound results. The main result that we have found on a quantitative level is that there are obvious correlations between a high level of popularity and a good visual quality.

Abstract på svenska: Bakgrund: Vid en förlossning upplever kvinnan oftast svår eller extrem smärta. På senare år har efterfrågan på alternativ till traditionella smärtlindringsmetoder ökat och akupunktur har visat sig kunna ge både smärtlindring och avslappning. Syfte: Att belysa erfarenheter och upplevelser av akupunktur vid förlossningssmärta. Metod: En litteraturstudie genomfördes genom granskning och analys av åtta vetenskapliga artiklar. Resultat: Analysen resulterade i fyra kategorier: Erfarenheter av smärtlindring, erfarenheter av avslappning, minskat behov av traditionell smärtlindring och akupunkturens inverkan vid förlossningens samtliga skeden.

This report contains results of our study at CTC in Ljungby. CTC produces heating products such as boilers, heat pumps and additional products to their heating systems.The purpose of the report is to make a proposal how CTC will supply their new production line for heat pumps with materials. The proposal includes a production layout and a scheme for how to place the material in the production storage.The new production line will produce two different products and both of them have several variants. The line will also have a mixed flow, so the products can be produced in a random order. These conditions demand that the production line has great flexibility and that the material to all the variants can be stored in the production storage.With these conditions as input we made a layout proposal to the company.

Habitat mapping was conducted in the main stem of River Vindelälven in the autumn of 2009 along the salmon distribution area. The aim was to estimate the quantity of potential reproduction areas, including spawning and juvenile rearing habitats. The mapping included 61 km of various stream sections along the river length of 269 km. The total area of stream habitats was estimated to 647 ha of which 396 ha (61%) were considered as either potential or optimal juvenile nursery habitats. The area of these two habitat classes were used to estimate the smolt production in the river by using electro fishing densities of juveniles (0+ per 100 m2).

During pre-slaughter handling of pigs the animals are often subjected to methods that induces stress and are a threat to the wellbeing of the animals, such as mixing of groups, loud noise and transportation. A new law will be implemented in 2006 in Sweden that prohibits mechanical noise exceeding 65 dB in abattoirs. The purpose of the research presented in this paper was to examine the effects of noise and transportation on pig behaviour. The activity and aggressiveness of the pigs were examined with behavioural studies during transportation and during three different noise levels: 55, 75 and 95 dB. Before the noise treatments took place the groups were mixed and half of them were transported for approximately 2 hours. In the study 432 pigs were used.

This essay discusses the subjective observations and opinions on the Swedish concept of stegintegrering, a form of mixed grade education in the subject modern languages at upper secondary level. I interviewed two headmasters, four teachers and conducted an online survey with 39 pupils in order to find out what effects the concept of stegintegrering has on teaching and learning from a teacher and pupil perspective. Due to the extent of this essay no general conclusions can be made but certain connections could be found. For once there was a connection between group size and the possibility of teaching each group separately during one lesson per week and the attitude of the concerned teachers and pupils towards stegintegrering. While both headmasters and teachers claimed that the cooperation between pupils across all levels was the main purpose of stegintegrering as it helps their learning and understanding, my study showed that many pupils did not really want to cooperate and that teachers often find it hard to construct tasks that stimulate every group.

The purpose with this paper is to get an idea about the interaction between persons sitting in a wheelchair and the society. We have carried through some literary studies to complement the methods we have chosen. We have interviewed a person who is sitting in a wheelchair to get that persons perspective. We have also carried through a participated observation with ourselves sitting in wheelchairs. Our purpose with these methods was to examine how a person sitting in a wheelchair interacts, verbally, non-verbally as well as how the physical environment is adapted.

Today's young people find themselves in an intense media traffic where many messages have a commercial nature. Some such messages are for example different types of advertising in various media and advertising often plays on the uncertainty that may be common in adoles-cence. New interactive media like blogs on the Internet has been established in recent years. Mixed types of media content, advertising with different messages, appear in blogs. Therefore, I am interested in how blogs on the Internet can influence young people's creation of their identity.

In schools, misconceptions about genetics can arise due to several factors, and the consequences of these misunderstandings can be significant. Lack of education can play a central role in the spread of misinformation about genetics. When teachers lack sufficient knowledge or do not have access to up-to-date resources, they risk inadvertently conveying inaccuracies to students. Additionally, students own preconceived notions and misinterpretations can be reinforced through interaction with their peers, creating a vicious cycle of misinformation. In this study, various misconceptions within genetics education have been identified and analyzed, while different strategies to prevent these misconceptions have been examined. The study revealed that the two most common misconceptions are the confusion between "genes" and "DNA" and the simplified perception of genetic determinism.

In my composition, I have choosen to examine the question: What value does the diagnoses have for the teacher when it comes to organizing the work with children troubled by apprehensive disabilities?The method I used to examine my question was qualitative interview.The teachers? I have interviewed are either pre-schoolteachers or schoolteachers.Most of the teachers speak highly of using methods like Komet or SET in the work with the pupils troubled by deficits in their ability to concentrate.During my investigation, I have learned that the teachers think that methods like the above mentioned may help preventing some of the problems at school.Former research as well as the interviewed teachers are saying that rules and structure are very important when you are teaching children troubled by deficits in their ability to concentrate.The teachers are feeling just like me, a little bit insecure when it comes to the diagnoses and most of the time the diagnoses just confirm what the teacher already knows.My intention with this study was to aquire a deeper understanding of what it means to have concentration disabilities and to broaden my knowledge of what the teacher can do to ease the years at school for these children.Keywords: Concentration disabilities, teachers, diagnose, educational planning.

This paper examines and summarizes rules, guidelines and methods for how an e-commerce site should be designed, which elements it should contain and where these should be placed. Our approach consists of two phases. First we comprise relevant research within the target area. This is then divided into logical themes and is used as a foundation for an interview guide, which will be used in the second phase. After this, in the second phase, we conduct qualitative interviews with designers that are actively working with design of e--?commerce  sites.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.