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.

The aim of this essay is to examine how parents to children with large undiagnosed behaviour problems experience the parent role and the support they can obtain in their role as parents.To get a deeper description of the parent?s situation a qualitative method is used for the study. The interview carried out through a personal meeting and a question schedule with opened questions where used.The answers of the interview show that parents experience lot of problems. The children don?t get the support in school that the parent think they need because the child don?t have diagnose.

Each year over 3000 children in Sweden lose a parent. The loss of a parent may cause some grave changes in a child?s life, leading to both mental and physical consequences. The purpose of this literature study is to examine the different ways in which health care personnel can better receive and relate to children whose parents are dying or have passed away.Data was collected through such sources as Pubmed, Academic Search Elite and Cinahl, which resulted in the inclusion of sixteen subsequent articles, ten of which were quantitative and six of which were qualitative. Thirteen of the said articles illustrate how children act in response to a dying or deceased parent and what measures were needed for them to move on with their lives.

The aim of this thesis is to study the effects of self-service on professional qualifications of library assistants in three public libraries in Sweden. The research questions are: - How do the library assistants experience that their professional qualifications have changed since self-service was introduced at the library? - Does the view on library assistants? professional qualifications and future differ between library managers and library assistants? - Does the view on library assistants? professional qualifications and future differ between the three different libraries? The method used is qualitative interviews with six library assistants and three head of libraries from three different public libraries. The theoretical framework for this study is constructed by theoretical ideas about professional qualifications and technology's impact on professionalism. The results indicate that the cognitive qualifications of library assistants have increased and social qualifications both increased and decreased.

The purpose of this essay is to examine how same-sex couples experience the second-parent adoption process. To assist us, we have used our questions: how do the couples describe their experiences of the adoption process? Which are the couples? stories about the experience of contact with the involved professionals? What are the opportunities and barriers for same-sex couples to start a family? How do the couples describe their experience of reactions from the community and society, and how do they think the future will look like for same-sex couples? This study has been achieved through a qualitative approach. The empirical data is based on seven semi-structured interviews with same-sex couples or pair members that want to or have had a second-parent adoption. The theory we have used for analyzing the results is phenomenology with focus on queer theory, heteronormativity, and power.

 Becoming an adoptive parent is not always easy. There are positive and negative factors affecting the parent?s experience. The aim of this study is to examine being an adoptive parent to an internationally adopted child based on association, parenthood and ethnic belonging. Frame of interpretation consists of attachment and separations, parenthood and family and ethnic origin and belonging.

The purpose of this study is to extend the understanding of how professionals in modern organisations want to be managed. We especially investigate professionals changing industries to describe if, and how, aprofessional in this situation is becoming a professional again after the change. This to find connections between intrinsic motivation and attitudes towards professionalism on one side, and applicable managerial methodson the other. Best practice in managing professionals is traditionally considered to be non-invasive methodologies such as indoctrination and training. Beyond that, operational-level management is usually considered to be bound to fail.The analysis suggests the following:? A professional changing industry will become professional again.? The driving force for becoming professional again is the strive for horisontal specialization, induced by higher education.? Management of professionals needs to account for the integrity of the horizontal specialization of the professional.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

Swedish Development Cooperation emphasizes the need for collaboration among actors on a national level. In that context, the purpose of the thesis is to investigate how Public Private Partnership (PPP) on Corporate Social Responsibility (CSR) may influence the changing role of the state. The thesis is informed by Critical Discourse Analysis. In order to investigate the social constructions of reality, the thesis is a critical study of language related to ?Globalt Ansvar: Swedish Partnership for Global Responsibility? to identify through what discourses Collaboration on Corporate Social Responsibility is produced; and the implications in relation to Public Private Partnership.

The overarching aim of this paper is to study the professional encounter in its complexity. The requirements for receiving welfare is set by the professional and it's the professionals decision if they are met in the proper manner. This makes the assessment of the clients conditions and the correctness of the assessment hence important. There are several levels which is necessary for the social worker to take into consideration.We have therefore made a socio-analysis by using a theoretical model of Johansson (2006) where he uses the Social Psychology of the encounter to create a model with four levels, which is always present in the professional encounter: structural, positional, relational, and experience level.  Our base was that the one responsible for handling these levels was the professional which led us to search for literature concerning the professional approach.Our study is formed as a qualitative case-study. Our empirical data consist of qualitative interviews with four social workers handling social allowance.The results shows that the complexity of the professional encounter requires a professional approach.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

AbstractThe purpose of this paper is to analyze TPL companies, and their collaboration with their customers from a TPL perspective. The paper intends to get a bigger understanding of their collaboration, advantages/disadvantages and how the collaboration can be improved. The foundation for the paper is obtained through questions that have been created from the chosen theories about supply chain, third part logistic (TPL) and lean production. We have had open interviews with five different conveyers where we have had our questions prepared and during the interviews asked new questions to get more distinct answers. When we subsequently analyzed the empirical material and by chosen theories we have been able to confirm that the collaboration between the TPL companies and their customers is more of a partnership character.

The purpose of this study was to examine parenthood of young mothers from a professional point of view. The professionals work in a medium-sized city in Sweden and they represent different professions to give a broad perspective of the subject. The questions in the study were: What were the advantages of being a young mother of today and were there any problems with being a young mother, from the professionals perspective? What role did young mothers network and family play, from a professional point of view? From a professional point of view, how well did society handle young parenthood? How do the professionals handle the young mothers they met? Studies with reference to professionals' thoughts and expectations of young mothers were few, therefore the professionals were given a central position in this study. A qualitative method was chosen, for this study.

AN EVALUATION OF EFFA-VÄSTERS PARENT PROGRAMME FOR PARENTS WITH CHILDREN 2-4 YEARS- A qualitative and quantitative research focused on content, effects and implementationAuthors: Fritz, Jesper & Johansson, LinaSupervisor: Koutakis, NikolausÖrebro UniversityAcademy of Law, psychology and social workSocial Work ProgramSocial Work 41-60 pointsC-essay, 15 pointsAutumn term 2008AbstractThis study is written on commission by The Unit for prevention which is a part of the Social welfare Services in the district of Örebro. The social work practice carried out by the unit is based on universal prevention, which includes providing parent programmes. The aim in this study is to describe and evaluate the EFFA-Väster parent programme, which has been compiled by social workers working at the unit, with regard to the content, effects and implementation of the program. The study is based on a non-experimental inquiry of an experimental group which has been subjected to a pre- and post test. Further, observations has been made of every program session to examine whether the program is implemented in accordance with the intention and how the program is received by the participants.

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.