The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Koloni is a concert promoter that put up shows in lots of different locationswith a wide variety of music styles and artistic expressions. In this work I havecollected material from Koloni?s nine years of existence to form a volume. Thevolume tells the story of Koloni?s work, but also shed some light and understandingon the alternative cultural scene of today.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

This study deals with pedagogical documentation. With a revised preschool curriculum,where this is a crucial aid for illustrating the learning process of children and educators, aswell as demonstrating the activities of the school, it is of the utmost relevance to further explorethis notion. The study focuses on a single municipality and explores the various ways inwhich its preschools do in reality deal with this issue in correlation with the actual visions andgoals set by that municipality. Through a series of qualitative interviews with educators aswell as with the municipality Head of Education, this study outlines how educational documentationis in fact applied in the schools in question. The gathered data has been interpretedwith a power perspective as well as with a sociocultural perspective in mind.

The purpose of this qualitative study is to investigate how the welfare officer who works in the child and youth- habilitation is documenting in boys and girls journals. We also want to see if there are any differences or similarities in the journals on the basis of a gender perspective? The investigation is made from ten journals, five boys and five girls in the ages from 13 -18 years. The analysis which proceeds from prior research made on this area and from a number of gender theories and gender perspectives is based on a hermeneutic nature. The results show that the welfare officers make more documentation about the boys´ school situation than the girls´.

Background: High demands are today placed upon Swedish elderly care nurses as more elderly live with multimorbidity while the hospital bed capacity is becoming lower. Aim: The aim of the study was to explore nurses? perception of decision-making in situations with acutely ill patients in nursing homes and which factors may influence the decision about transferring patients to the emergency department or not. Method: This is a qualitative study with a phenomenographic approach. Semi-structured interviews have been conducted with 11 nurses working in nursing homes. The data analysis was based on Dahlgren and Fallsberg (1991) data analysis. Result: Three different description categories were presented, which describes variations of the nurses? perceptions.Feeling comfortable in making the decision; which involved the nurses feeling confident in the decision-making about transferring patients to the emergency department or not.Hesitant in making the decision; which described how nurses perceived the decision-making as problematic, with regard to transferring patients to the emergency department.Many wishes to consider in taking the decision; which explained how nurses? decision-making was influenced by requests from the patients or from people close to them.Conclusion:  The study reflected how  supporting and aggravating factors could influence how nurses in nursing homes perceived the decision-making and how nurses have to take in consideration different opinions concerning the decision making process of transferring patients to the emergency department or not.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2015:09.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bygghantverk, 22,5 hp, 2013.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Bakgrund: Patienter som vårdas inom intensivvården befinner sig ofta i en situation som präglas av snabba fysiologiska förändringar där patientens vitala funktioner kontinuerligt måste övervakas och registreras. I intensivvårdens komplexa miljö utgör dokumentationen en viktig del för att upprätthålla en hög patientsäkerhet. Syfte: Att undersöka intensivvårdssjuksköterskors uppfattning om dokumentation. Metod: En empirisk deskriptiv studie har genomförts. Fokusgruppintervjuer användes för att inhämta data.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

ABSTRACTIn an intermediate section at a large university hospital are patients with subarachnoid hemorrhage (SAH) cared for. There are international, national and local guidelines how nutrition therapy should be implemented and how much energy each patient should be given when hospitalized. The purpose of this study was to examine the documentation and actions on nutrition in patients with SAH and to see if guidelines on nutrition were followed. The study was a quantitative, retrospective record review that was analyzed statistically and descriptive. 26 patients were included.

Introduction: Parental involvement is becoming increasingly common in the paediatric health care. Parental participation at home means that parents receive instruction by nursing staff in order to perform a caregiving procedure at home.Aim: To explore parents' feelings about performing caregiving procedures on their child at home, and their experience of instruction about these, and to explore nurses? experiences of their instruction to parents.Method: A descriptive quantitative and qualitative design using questionnaires with statements to be responded by nurses and parents according to scales graded 1-10. The study was carried out during the autumn of 2009 at a pediatric unit in the University Hospital in Uppsala.Results: Ten completed questionnaires from the nursing staff and ten from parents were obtained. The mean assessment of parents' perceived safety and security, and their perception that their questions had been answered ranged between 8,6 and 9,2.

The purpose of this study was to illustrate the effects of music in pre-, peri-, and postoperative care. This study is a systematic literature study based on 22 scientific articles with quantitative methods. Music is an alternative treatment used in nursing care. Nurses could as a complement to routine pre-, peri-, and postoperative nursing have music interventions in mind, because an operation involves anxiety, fear and pain for many patients. The result of the study shows that music can reduce patients? anxiety, pain and improving their wellbeing and recovery.

Venous leg ulcers are a chronic disease mostly among elderly individuals. The leg ulcers are often painful and interfere with the individual?s daily life. The aim of this literature review was to describe individuals? experiences of living with venous leg ulcers.