According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

A possible treatment for patients with lymphoma and myeloma is stem cell transplantation (SCT). SCT is preceded with cytostatic treatment. There are several side effects related to this treatment, for example fatigue, nausea, constipation/diarrhoea, pain, mucositis and loss of appetite. Aim: Investigate which side effects related to the treatment where most troubling after SCT and if nurse assessment and patient assessment differ. Methods: A quantitative empirical study with repeated measuring.

Background: Pressure ulcer is a complication that arises often due to a lowered general condition. Pressure ulcer arise because of long term compressive load application. That?s why it?s of utmost importance as a nurse to work in preventive ways, as the pressure ulcer lead to physical, psychological and social consequences for the patient. Purpose: The purpose was to describe the patients experiences of living with pressure ulcer.

Background: Fall injuries are a costly problem for society, with costs ranging up to 14 billion a year. In addition to economic loss accidental falls also creates human value losses and reduced quality of life for its victims. In order to prevent the occurrence of injury related to accidental falls healthcare providers utilize various scientifically developed risk assessment tools, one of them being Downton Fall Risk Index. Method: Empirical, quantitative cross-sectional study. Objective: The purpose of the extended essay was to describe the categories in Downton Fall Risk Index that have a bearing on patients' risk of falling while in hospital and in municipal care, and to illustrate how nurses can use the fall risk assessment tool.

This thesis treats the development of the European Union asylum- and migration politics and the EU member states transfer of authority to the European Union. The main purpose has been to look closer with the use of the application of theory of neofunctionalism and liberal intergovernmentalism on the European Union case. The focus will be to answer the following questions: How has the political development within EU asylum and migration policy developed through the period of The Single European Act to the ratification of the Stockholm program? And how can the chosen theory explain European countries transfer of national decision regarding asylum policy in favor of a supranational European asylum policy? Based on the available material of European Union programs and harmonization measures for this area I have attempted to understand to what extent the European Union?s development in the area of the asylum and migration politics can be explained through the theories of neofunctionalism and liberal intergovernmentalism. The result of my analysis is confirmation of the European Union development of the area of the asylum and migration policy and also a series of explanations according to the theories regarding the member states transfer of authority to the EU.

Abstract          Background: End of life is difficult to establish in patients with dementia and many patients die due to complications related to the disease. To document that care are palliative in this group of patients is not common among nurses and physicians. This may depend on that the palliative course is extended and not similar to the palliative course common among patients with cancer. Aim: To describe how the registered staff in nursing homes document the care of persons with dementia in a late palliative phase. Method: A retrospective record study with a deductive approach.

Background:Chronic heart failure (CHF) is a complex clinical condition. The higher survival rate after heart attack and other heart diseases, plus aging population, has led to more CHF patients. Symptoms can have negative impact on exercise capacity, ability to perform activities of daily living and quality of life. Heart failure clinics have been established to help better quality of life. Helping to stabilize and maintain patients´ health can reduce the need of hospital admission.

Aim: The aim of this study was to describe intensive care nurses? experiences communicating with patients during mechanical ventilation.Methods/design: A qualitative interview study. Interviews where analyzed using descriptive content analysisSetting: Nine intensive care nurses from two different intensive care units were interviewed using a semi structured interview guide.Background: Past research has shown that patients during mechanical ventilation in the intensive care unit, feel very vulnerable and the helplessness of being unable to speak. These patients feels that they are completely dependent on the nurses and their competence. It has been shown to be very important that the patient feels included, acknowledged and respected.Results: The analyzed data resulted in a theme; through communication strive to preserve patients´ dignity and three main categories; create relationship to the patient, minimize patients´ vulnerability and don´t give up.

Our society is based on a heterosexual norm. This may lead to the fact that LGBT-persons have a poorer health status than the heterosexual population. The nurse education lacks information and courses that highlights sexual identity. This is defective since healthcare staff needs knowledge on the subject to be able to treat patients in a professional and respectful manner. The purpose of this study was to illustrate how heteronormativity influences the treatment of patients within a healthcare context.

This report tested the possibility of using induction as a mean for transferring data and power so that it can be implemented as a communication medium between a terminal and measuring head mounted in a measuring frame. This would eliminate the need for the cable bunches that are used today. For testing, signal generators were used to generateFSK-signals and were transferred with the help of inductors to the oscilloscope for signal detection, this to see how the coils used in the tests behaved. Simulations of a PLL were performed to see how good it could handle FSK-demodulation. With the help of a PLL IC and the simulations a working FSK-demodulator could be assembled.

Background: Examinations with the intent to assess neurological functions and level of conciousness are common in neurocritical care, but the effect on the patient is not entirely researched.Aim: The purpose of this study was to describe the patient?s situation at the neurological wake-up test concerning the environment, nursing interventions and the possibility given the patient to become awake, and if these conditions affect the outcome of the wake-up test.Methods: A quantitative observational study took place at a neurocritical care unit, where 20 patients were observed from interruption of sedation to the neurological assessment, which was performed by a neurosurgeon or a specialized critical care registered nurse. Nursing interventions, environmental factors and physiological parameters were documented.Result: Twelve intervention varieties to control patients? physiological parameters were used. CPP > 80 mmHg was found in 90 % of observations.

Background: Earlier research describes patients with blood-bourne pathogens experiences from the healthcare system. Aim: The aim of this study was to describe how registered nurses experience taking care of patients with blood-bourne pathogens. Method: This study had a descriptive design with a qualitative method. Eight interviews where performed and analyzed with manifest content analyze. Three categories ?Comfort in their profession?, ?Support from the organization?and ?Fear of being contaminated?, and five subcategories ?Support from hygiene guidelines?, ? Thoughtfulness?, ?The own responsibility?, ?Feelings of fear and concern?and ?To meet preconceptions?, emerged.

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.