As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..

Syftet med vår studie är att undersöka hur pedagoger resonerar kring pedagogisk dokumentation ute i verksamheten. Vad och varför dokumenterar pedagogerna? Vad ser pedagogerna för möjligheter respektive hinder med pedagogisk dokumentation som verktyg? och även hur barnen involveras i detta arbete. Vi har valt att använda oss av kvalitativa intervjuer och enkätundersökningar. Svaren har sedan analyserats med hjälp av relevant litteratur.

This bachelor thesis aims to draw attention to sound in the heritage sector in Sweden. In particular, to thesoundscapes that can be identified in our cultural heritage environments. Sounds in an environment, here calledsoundscapes, affect our perception of the environment and how we remember it.To find out how the heritage sector uses and would be able to use sounds, I have firstly studied if audio recording iscomparable with the visual photographic image. I then present examples of sound documentation concerning theconservation of built environment. In addition, I have interviewed five key informants who all have a centralresponsibility for five cultural heritage environments.

Is there such a thing as unadulterated nature? All that surrounds us is culturally modified by man somewhere along our past. But culture is only a fictitious conception itself, created in an attempt to break the world into controllable objects.So in what do we find culture? In everything? In the objects or the stories they embrace? Who chooses what?s worth saving and how to save? Choosing what is culture is made from personal, ingrained dichotomies of what?s important and what is not. A selective eye creates a distorted truth, which could have unintentional long-term effects.This thesis will give a historical account of the archaeological discipline?s development in tending to our cultural heritage.

This bachelor thesis summarises the history of ?Jämtgården? based on literature research andempirical documentation. Jämtgården is a typical 1800th century duplex timber buildingoriginating from the province of Jämtland. However, it was moved to Västernorrlandslänsmuseum in Härnösand in the year of 1918. During the 1920's the museum decided tofocus on the region of Västernorrland and therefore Jämtgården was somewhat left behind.The building's interior walls are decorated with distemper paintings but the current conditionis poor.The aim of this thesis is primarily to compile knowledge about the building and its interiordecorations as well as finding out whether primary distemper paintings, from the periodbefore the relocation, remain on the walls.

The purpose of the study was to determine the attitudes of the teachers of Reggio Emilia inspired preschools concerning the science work with children between the ages of one and three, as well as their opinions on how the physical preschool environment and the choice of materials influence their scientific work. The study was conducted in three departments of two different kindergartens. Although both kindergartens called themselves Reggio Emilia inspired, their working methods and their environments differed largely. None of them were originally built as Reggio Emilia inspired preschools. One of the kindergartens strived to design their indoor environment the same way as the preschools of Reggio Emilia are constructed, there for they were setting up different stations where the children themselves have the opportunity to explore various scientific areas.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

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.

Stenebergs sockerbruk is a large log-timber construction, purpose built as a sugar refinery in 1739 and is one of Sweden's oldest industrial buildings constructed entirely out of wood. Despite receiving the status of a listed building (in Swedish: Byggnadsminne) in 1977, there exists today a surprisingly low amount of documentation of the building itself. In order to enhance the existing and lacking building documentation, this case study aims to shed light on the building's log-timber built frame, focusing on how it was constructed, how the long lengths of its walls were handled and what type of joinery and tools were used. A thorough investigation of the building is conducted on site, followed by gathering of information which is then presented through text and illustrations. The findings indicate the orientation of timbers, location of joints and scarfs as well as tool marks which together contribute to the forming of a basis of understanding of the building's construction..

Patienter som står inför ett operativt ingrepp upplever ofta oro och stress i den perioperativa miljön. Oro förbrukar stora mängder energi som kan ge sig uttryck i huvudvärk, irritabilitet, olust och vanmaktskänsla. Tidigare studier har dock visat att anestesisjuksköterskan har genom det goda mötet möjlighet att lindra patientens lidande i dessa situationer. Syftet med denna studie var att beskriva anestesisjuksköterskans lugnande förhållningssätt i mötet med vaken patient som visar tecken på oro. Åtta kvalitativa intervjuer genomfördes med anestesisjuksköterskor som har minst fem års erfarenhet av perioperativt vårdande.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Background: Insufficient nutritional support is associated with prolonged hospitalisation, impaired wound healing and impaired survival for patients in intensive care. In severe sepsis and septic chock, calculation of nutritional need is complicated since the metabolism is affected by decease. Aim: The aim of the study was to investigate nutritional support and to examine the quality of nursing documentation of nutritional status and nutritional support in patient records in severe sepsis and septic chock.  Method: The study was conducted as a retrospective investigation where 64 patient records were studied. The quality of documentation was examined in 10 patient records using an examinational model.Findings: Calculation of average nutritional support showed insufficient supply particularly in the two first days of intensive care. During the next five days nutritional supply was higher but individual variation was seen, why a clear picture of nutritional support is hard to detect.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.