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.

Bakgrund: Palliativ hemsjukvård är en växande vårdform i Sverige som ställer höga krav på involveringen av anhöriga. De anhöriga inom palliativ hemsjukvård befinner sig i en utsatt och omvälvande situation där vårdbördan kan upplevas mycket stor. Stödet från vården har en stor del i hur de anhöriga upplever situationen och ifall den sjuke kan erhålla vård i sitt hem. För att vården ska kunna stödja de anhöriga på ett lämpligt sätt krävs insyn i hur de anhöriga upplever sin situation.Syfte: Att beskriva anhörigas upplevelse av att ha en svårt sjuk närstående som vårdas med palliativ hemsjukvård.Metod: En litteraturstudie baserad på åtta kvalitativa studier publicerade mellan år 2002-2010. Använda databaser är CINAHL, PubMed, Academic Search Premier samt Nursing & Allied Health Source.

The number of elderly continues to increase in Sweden which puts pressure on the elderly care. Aproposed solution is to increase the use of information and communication technologies (ICT) inhome care to both streamline care and enable older people to manage on their own to a greaterextent. So far Västerås is the only municipality that has made a decision on an ICT solution, whichthey have chosen to call ?eHemtjänst? (eHomecare). The purpose of this paper was to investigatethe specific prerequisites and requirements for Gothenburg city regarding the potentialimplementation of eHemtjänst.

Background: To be a parent to a child dying of cancer affect not just the parents themselves, but the whole family. Experiences of fear, powerlessness and anxiety surrounds them. Nurses need knowledge about parents? experiences to help and support these parents adequately. Aim: The aim of the study was to describe parents? experiences of losing a child to cancer, from diagnosis to the child?s death.

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

Aim: To describe nurses' experiences providing end of life care to patients. Method Descriptive literature study, 15 articles were included. The search was made in PubMed, CINAHL and by manual search. The articles were reviewed, analyzed and summarized. Results: For newly graduated nurses? experience in end of life care proved to be something new, developing, difficult to manage and frightening, but expected in the profession.

The purpose of our research was to explore the social situation of unaccompanied children. We also aimed to reveal the relation between their social situation and their identity development. The overall purpose were to describe their social situation, the value of significant others, how different languages influence their identity development and finally how their origin affects their future dreams.In order to achieve the best result in our research a qualitative method was used. This was based on qualitative interviews and was disposed around a very loose set of questions in order to let the interviewees lead the way. The analysis of the result was conducted on the basis of a set of theories and concepts in order to understand the identity development.

Numerous dogs are stressed during a stay at a veterinary clinic. Stress has an impact physically as well as mentally, and may influence animal care. There are different ways to prevent and handle animal stress. Dog Appeasing Pheromones (DAP) is sometimes used to reduce stress. The aim of this study was to investigate the potential need for stressreducers, explore the use of DAP and evaluate pheromonatherapy for dogs as a potential stressreducer within veterinary health care.

The aim of thie literature review was to study the advantages and disadventages of the intranasal medication, treating children with acute pain in  prehsopital settings and in emergency care. Searches were performed in databases PubMed and Cinahl. The intranasal method of administrating drugs could be a acceptable compliment to todays's traditional metods. Unnecessary pain is avoided as there is no need for skin penetration. Further studies are necessary in order to integrate this metod both in prehospital settings and in emeregncy care..

Different institutional and culture contexts are argued to create differences in fathers practices and attitudes toward fatherhood. By in-depth interviews with swedish and spanish fathers, this Bachelor thesis aims to describe fathers experiences and attitudes toward fatherhood and how they relate to the institutional and culture context. The selection of swedish and spanish fathers aims to illustrate differences and similarities in two welfaremodels that differ. The main difference was how social policy provoces differences in the distribution between paid and non-paid work, where the spanish fathers remain as the main breadwinner. Differences also appeared in attitudes toward formal care.

Sammanfattning Bakgrund: Palliativ v?rd syftar till att fr?mja livskvaliteten hos patienter med obotlig sjukdom och deras n?rst?ende genom symtomlindring, teamarbete och st?d. V?rd i hemmet kan skapa trygghet och n?rhet, d?r n?rst?ende ofta f?r en betydande roll och beh?ver professionellt st?d vid praktiska, emotionella och existentiella utmaningar. Sjuksk?terskan har en samordnande funktion och m?ter n?rst?endes behov utifr?n ett etiskt och personcentrerat f?rh?llningss?tt.

Background: Delirium is a common condition among elderly patients who are being treated in a hospital environment. However, a large number of patients are wrongly diagnosed. The highest risk categories to develop delirium are elderly people and postoperative patients. By understanding the patients´ experiences the nurse can formulate the care to make it easier for the patient. Aim: The aim of the literature review was to illuminate elderly patients´ experiences of delirium in connection with a hospital visit.

"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.

The purpose of this study is to examine some after-school teachers? perceptions about the outdoor stay at the after-school care centre in the schoolyard and in the leisure- environment.Five semi-structured interviews were conducted with the after-school teachers at five after-school care centres in the Stockholm area.In the theoretical part presents the leisure- governance and ongoing research on outdoor learning, research on the school playground and kindergarten local environment affects children in their development and learning, and after-school teachers? professional identity.The theoretical foundation is based on the phenomenographic approach.The questions are:? What is outdoor education according to the after-school teachers?? According to after-school teachers, what educational opportunities are provided by the schoolyard and the local environment?? How do the after-school teachers use the schoolyard and local environment?The result shows that outdoor education can be a knowledge invigorating complement to the indoor teaching and a way for the after-school centre to supplement the compulsory schoolday. The play outdoors can help to increase children's social development, creativity and imagination. The after-school teachers used the schoolyard and local environment for various purposes which may be due to different circumstances, knowledge and experience to carry out educational activities outdoors. But it may also depend on whether the after-school teacher focuses on the regular school day or in the afternoon at the after-school care centre..

Background: Encounters between patient and health care have been shortened and fragmented. Times when the patient is in the continuum of care is related to how well the patient feels confirmed in the meeting with his/her carers. Aim : The aim of this study is to highlight skills that nurses use to provide good care relationships with patients in the ambulance and emergency room. Method: A literature review was done. Search for articles was conducted in the databases Cinahl and Pubmed.