The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Syfte Studiens syfte är att utvärdera internprissystemet på Blekingesjukhuset i Karlskrona. Metod Uppsatsen är en fallstudie av internprissystemet på Blekingesjukhuset i Karlskrona. För att tillföra en viss bredd till utvärderingen utgörs vårt empiriska material av intervjuer med såväl verksamhetschefer, planeringsstrateg, controllers samt sjukhusets ekonomidirektör. Med avsikt att underlätta presentationen av studiens resultat och utvärderingen, som sådan, har vi utformat en utvärderingsmall baserad på den information som samlats in under våra intervjuer. Slutsatser Studien pekar på att sjukhuset använder internprissystemet i syfte att skapa kostnadsmedvetenhet bland de anställda, för att på så sätt förhindra överkonsumtion av tjänster som utförs internt.

Bakgrund: Multiresistenta bakterier (MRB) utg?r ett v?xande globalt problem vilket beror p? att de har f?rv?rvat resistens mot ett flertal antibiotikasorter. Resistensutvecklingen kan f?rklaras av felaktig anv?ndning av antibiotika och ?kar i takt med globalisering och v?sterl?ndskt resande. MRB ?r en utmaning f?r sjukv?rden och det kr?vs s?rskilda rutiner f?r att minska smittspridningen och bevara patients?kerheten.

The purpose of this study was to find knowledge about ostomy patients experience with a focus on overall life situation and the care they receive from the nurse. The method used was a systematic literature review according to Polit, Beck & Hungler. Six scientific research reports have been used as foundation of the result in this study. The articles have been reviewed according to Antonovsky's Sense of Coherence (SOC).The result shows that experiences of having ostomy are individual. Adapting to their new life situation varies depending on the reason for having an ostomy.

AbstractBackground: After a while the usage of urinary catheters leads to UTI which for the patient means inconvenience, suffering and pain. Aim: The aim of this study was to illuminate how to prevent UTI from patients with indwelling catheter. Method: This study was a literature review in which the articles have been searched for in PubMed, Cinahl and ELIN@Kristianstad. Results: It is important for the nurse to clean the periutheral area before inserting the catheter, and has the knowledge of different cathetermaterials. Silver alloy-coated catheters reduces the rate of UTI.

Att flyttas från intensivvårdsavdelning (IVA) till vårdavdelningen kan ur patientens perspektiv leda till olika upplevelser, båda positiva och negativa. Själva överflyttningen kan ge ångest, oro och otrygghet till patienterna men kan också upplevas som positivt och oproblematiskt. Överflyttningen till vårdavdelningen kan vara abrupt eller välplanerat och detta kan påverka patienternas upplevelse och känsla. Studiens syfte var att beskriva patienters upplevelse av överflyttning från IVA till vårdavdelning. Kvalitativ metod användes med intervjuer som datainsamlingsmetod där nio patienter intervjuades.

The diegetic game world places high demands on how it is designed. It is common that game developers wants to create a deeper player immersion and some developers believe to achieve this by integrating HUD elements into the game world. To find out how digital games can rely on the design of the game world, we performed user studies on beginners who have very limited experience of playing digital games. By observing the beginners, we could discern the visual aspects in the diegesis that helps players understand the game rules and objectives because the beginners won`t make their choices based on previous gaming experiences. If players encounter a variety of difficulties to understand the rules of a game, then it will less likely be a successful game.

Ambulatory surgery is common and develops alongside surgery and anesthetic methods. Time admitted is short and aftercare takes place in the home environment.Objective: The aim of the study was to investigate which symptoms patients experience after ambulatory surgery related to anesthesia. Furthermore how strongly symptoms affect the patient. Symptoms appear as a result of anesthesia and surgery and can therefore be interpreted as nursing induced suffering.Method: Participants were recruited at ambulatory clinics at a Swedish university hospital spring, 2015.  Prior to the study permission was granted from the clinic managers. The study is a quantitative descriptive longitudinal study.  Data collection forms were administered and data collection was performed by phone.

The purpose of this litterature review is to illustrate the nursing care to patient with chronic pain. As a theoretic frame for this study we choose Aron Antonowsky. The results of this study are based on 8 scientific articles. The findings are presented in main categories and ideas. The findings show that chronic pain is a multidimensional phenomenon that influences peoples quality of life in a physical, psychological as well as social way.

Vilka erfarenheter har lärare av att barns musicerande leder till effekter på andra områden i livet än det musikaliska? Vad säger forskning om sådana samband? Vi har tittat på bl. a. transferbegreppet, som innebär att övande inom ett område får verkningar på helt andra områden. Om det existerar transfereffekter skulle det kunna vara en anledning till att se över synen på musikämnet.

Bakgrund: Robot-assisterad kirurgi har blivit alltmer popul?rt och effektivt som en alternativ teknik till traditionell ?ppen kirurgi. Detta tillv?gag?ngss?tt som anv?nder ett avancerat system f?r att genomf?ra kirurgiska ingrepp har utvecklats ?ver tid och inneb?r flera f?rdelar som ?kad precision och kontroll samt minskad risk f?r komplikationer. Trots framstegen st?r kirurgiska team inf?r utmaningar med anpassning till den nya tekniken och behovet av att utveckla strategier f?r att uppn? optimalt resultat.

Syfte Studiens syfte är att utvärdera internprissystemet på Blekingesjukhuset i Karlskrona. Metod Uppsatsen är en fallstudie av internprissystemet på Blekingesjukhuset i Karlskrona. För att tillföra en viss bredd till utvärderingen utgörs vårt empiriska material av intervjuer med såväl verksamhetschefer, planeringsstrateg, controllers samt sjukhusets ekonomidirektör. Med avsikt att underlätta presentationen av studiens resultat och utvärderingen, som sådan, har vi utformat en utvärderingsmall baserad på den information som samlats in under våra intervjuer. Slutsatser Studien pekar på att sjukhuset använder internprissystemet i syfte att skapa kostnadsmedvetenhet bland de anställda, för att på så sätt förhindra överkonsumtion av tjänster som utförs internt.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

This is a study of the importance of culture for persons who are in their terminal stage of life. The purpose of my study is to find out if culture, particularly literature, can be a comfort for persons who are about to die. The study is based on interviews with people who are working in the palliative team at Norra Älvsborgs Länssjukhus (NÄL) in Trollhättan. It is also based on study of literature. It is literature about hospital library, culture in hospital treatment, palliative care, bibliotherapy and ?own stories? from dying persons.

Amalie Skram (1846-1905) was born in Norway but lived in Denmark. She published several books about gender relations and built up a reputation as a naturalistic writer. In 1894, a nervous breakdown made her seek help from the famous psychiatrist Knud Pontoppidan. He sent her to an asylum, but she returned home after spending two months in psychiatric care. In 1895, Skram published two novels about the painter Else Kant, based on her own experiences but not written as autobiographies.