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.

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.

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.

Background:It is estimated that one in ten children witness domestic violence. It is of importance that children grow up in a safe environment. When they grow up with domestic violence they can lose very important skills which can be hard to gain back. Children respond to domestic violence in different ways depending on their age. Aim: The aim of this study was to enlighten children's experiences of domestic violence in their home.

 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.

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.

The Swedish welfare organisation is built on the fact that the legislation gives the municipalities and social workers guidance and direction how to assess cases. Through out this the clients have right to be assessed both equally and individually. How is this done? The purpose of this paper was to examine the effect of the organisation referred to the social workers ability to discretion and the evaluation of the assessment in first time applications of social assistant cases. The purpose was also to look for variations in decisions and if these could be explained out of organisational and assessment effects.

The aim of the study was to examine experiences and attitudes to dental hygienist treatment in a group of patients by using the assessment tools Corah Dental Anxiety Scale (DAS) and Dental Hygienist Beliefs Survey (DHBS) at the dental hygienist clinic, the university of Kristianstad. Another aim of the study was to test the reliability of the assessment tools. Methods: Fifteen respondents answered the two questionnaires at two different occasions before dental hygienist treatment. The results showed that nine respondents reported that they are absolutely calm when their dental hygienist is going to remove tartar, while six are a little bit worried or tensed. The categories ethics, communication, trust and control in DHBS had a positive agreement (mean value 1.1 and 1.2).

The aim of this research is to find out what environmental impact a wave power park has on the Swedish west coast by creating a consultation paper (?Samrådsunderlag?) for the Lysekilproject at Uppsala University. To highlight the complexity of the problem a system analytic approach was used and illustrated by a Causal Loop Diagram.The overall assessment of the Lysekilprojects wave power park at the Swedish west coast is that it will have a low impact on the environment. This is due to the relative small size of the wave power park and some technical solutions made with the environmental aspect in mind. Artificial reefs and a sanctuary for marine species are effects created by the wave power park and in the longer term the impact will give access to an untapped source of renewable energy, wave energy.

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

AbstractThe aim of the studie was to investigate if the Pediatric Early Warning Score system, PEWS, is an useful instrument on a children's inpatient ward, regarding the detecting of deterioration in children's vital signs. For this, a quantitative descriptive design with qualitative elements was used. Method: Study specific questionnaires were distributed to 86 persons (helpnurses, nurses and doctors). Of these, 36 answered and sent back the surveys. Results: Of 36 responses 25 felt experienced a faster detection of deterioration of vital signs in the child.

Diabetes mellitus type 2 and chronic obstructive pulmonary diseases (COPD) are two of the most common diseases in the world and the amount are increasing. The treatments of these diseases are self care and a change of lifestyle. For this to be successful there is a need for the person to have knowledge about the diseases and a motivation for making changes in his or her lifestyle. Most of this information is given by the district nurse at the health centre. It is important to get a better knowledge of these persons experiences and how they used the information given to them.

Background:Malnutrition is a nursing issue that causes both physical and psychological suffering of those who are affected. In order to achieve care that is safe and has a good quality, it must be based on the assessment and actions of the state. District nurses play a central role in this work. Aim: The aim of this study was to describe the district nurses' work with identifying and addressing malnutrition in older people in nursing Home Care of the Community. Method: Six interviews with district nurses were conducted.

SAMMANFATTNING                                                                                             Syftet med interventionsstudien var att undersöka om ROAG (revised oral assessment guide) munbedömningsinstrument förbättrade sjuksköterskor bedömning av cancerpatienters munhälsa på en palliativ vårdenhet.Metoden hade en kvasiexperimentell design med en journalgranskning före och efter en intervention. Interventionen bestod av en kortare utbildning av munhälsa samt införandet av ROAG munbedömningsinstrumentet.Resultatet visade att både bedömningar och åtgärder av munhälsan har ökat statistiskt signifikant jämfört med före interventionen på den palliativa vårdenheten, resultatet visar också att det inte alltid finns rätt koppling mellan symtom och åtgärd.Slutsats ROAG munbedömningsinstrument är ett bra verktyg för sjuksköterskor att använda för att bedöma munhälsan på en palliativ vårdenhet, men det räcker inte bara med ROAG munbedömningsinstrument utan det behövs kontinuerlig utbildning för att förbättra bedömningar och åtgärder ..

It?s known that the drug information patients get at discharge from hospital is often insufficient. Patients? ignorance of which drug they use and how to take them can lead to drug related problems, can cause suffering and heavy expenses.The aim of this study was to shed light on the patients? understanding for drug information, which was given at discharge from hospital. The literature survey was used as a method and based upon a systematic choice of scientific articles, which were found in different databases during the period of April 1 to May 31, 2008.