Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

Husums plant has a selection of different pulp pumps at bleaching plant 4 and 5. The displacement- (HC-pump, Sund Defibrator PTD-60) and centrifugalpumps (MC-pump, MCA 42-200, MCP 30/20) are of interest in this report. The centrifugal pumps are controlled by throttle valves, which result in an energy loss. Chemical mixers are used to mix ClO2 into the pulp before proceeding into a holding tower where the bleaching process occurs.The energy demand of the different positions has been measured or calculated to be used in comparisons against new equipment. Quotations were requested and delivered from Valmet and Sulzer.

This paper discusses how four people in the Swedish Radio station P3, together interact to account therapy trends towards a third party. The focus is on whether, and if so, how they collaborate to make the conversation intelligible for radio listeners. This is done by means of conversation analysis and methods developed by the CA. The result is interesting when the conversation participants do not follow their expected roles as broadcasters and experts while they disagree about the communicative projects to be carried out..

Background: Children are different and they live under different conditions, but one they have in common - the desire to play. Children's play is important for their health and wellbeing. The aim: was to highlight the knowledge and issues that preschool children's parents have about young children's health and wellbeing, with a focus on physical activity and play, to promote health. A further aim was to highlight the obstacles and opportunities that parents experience regarding physical activity for young children. Material and Methods: The main study two focus group interviews were used with eight parents of children of preschool age.

Hemuppgiften är ett viktigt moment inom såväl Funktionell familjeterapi (FFT) som Dialektisk beteendeterapi (DBT). Målsättningen med denna uppsats var att utröna om, och i sådana fall på vilket sätt, hemuppgifter ges inom den familjeterapeutiska kontext som utgör ramen för FFT. En hypotes vid arbetets ingång var att de interaktionistiska hemuppgifterna kommit att ersättas av de mer beteendeorienterade som ingår i DBT.De personer som utgjort underlag för undersökningen arbetar alla på en öppenvårdsmottagning inom Barn- och ungdomspsykiatrin (BUP) i Uppsala, med antingen ovan nämnda Funktionella familjeterapi (n=3) eller med Dialektisk beteendeterapi (n=2).Syftet med studien var att, dels via en enkätundersökning dels via en intervju i fokusgruppform, försöka förstå mer av det psykoterapeutiska redskap som utgörs av hemuppgiften. Fokus låg på den relationella hemuppgift som familjeterapeuterna tillhörande nämnda team förväntas konstruera utifrån tillhandahållen FFT-manual.Resultatet visade på en relativt stor bredd när det gällde terapeuternas syn på och tillämpning av hemuppgiften, men det generella mönstret pekade på att terapeuterna i sitt praktiska arbete konstruerade såväl relationella som beteendeorienterade hemuppgifter. Vad som framkom är dock ett behov av och en önskan från familjeterapeuternas sida om en större tydlighet kring hur man går tillväga då man fastställer och ger en familj en relationellt orienterad hemuppgift.

Introduction: Good hand hygiene practice is the single most important measure to reduce the spread of bacteria and viruses in healthcare. For nurses, this has become more important as the spread of multidrug-resistant bacteria in hospitals is increasingObjective: To identify factors that are important for adherence to hand hygiene among health care workers with patient contact.Method: Systematic literature review. Original articles were searched in PubMed and Cinahl.Results: Factors of importance for compliance was profession, lack of time, knowledge/education, physical work environment, attitudes toward hand hygiene, and dry hands.Conclusion: More education, less workload and more visible placement of hand disinfectant containers are examples of actions that could lead to the improvement of staff hand hygiene and reduce the incidence of healthcare associated infections. Due to the fact that health care workers around the world have different training and approaches, the result of this study may be difficult to use. To increase adherence to hand hygiene, a similar study limited to a specific country, such as Sweden, would therefore be interesting to carry through.Keywords: hand hygiene, Infection Control, Compliance..

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

The development in photogrammetry has created possibilities for new methods in aerial images acquisition. Remotely-controlled imaging from an unmanned helium zeppelin is a new and relatively unexplored acquisition. The purpose with this degree project is to evaluate the accuracy of this kind of low-height photographing system, a task given from the consultant company WSP, in Sweden. Landbadet in Uddevalla municipality was chosen as a test field for the zeppelin. Seventeen images distributed over three strips were acquired from the flying height of 80 m.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Hybrid working solutions have become increasingly common following the outbreak of the Covid-19 pandemic. This new way of working introduces organisational challenges regarding how the culture within an organisation is created and maintained in an environment that combines both a physical and digital presence. This study aims to explore how hybrid work affects an organisation?s ability to develop and maintain its culture, as well as the digital tools and strategies used in the process. This will be studied through an employer?s perspective.