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.

Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.

In today´s forestry, assessments of needs for thinning are based on basal area measurements. This is an indirect measurement. The approach and the developed assessment tables are based on an assumed production forest, which implies that management proposals in stands that deviate from the basic model may be misleading. Since Walter Bitterlich in 1948 launched the idea of the relascope, several modifications have been developed for different purposes. In common is that all are based on a certain angle measurement principle.

Background: Multiple myeloma is a malignant incurable cancer disease associated with severe chronic pain. The nurse has several important roles in the management of patients with multiple myeloma. This study focuses on nurse´s roles including the caring of pain relief.Aim: The aim of this study was to elucidate the nurse?s role in giving care to patients with multiple myeloma and associated chronic pain.Method: This literature study was based on scientific articles.Results: The nurse is in a key position to facilitate ongoing adequate pain and psychosocial assessment of patients with multiple myeloma. The study presents ways of relieving pain and suffering via different ways of caring management.

This research outlines studies about the relationship between social integration process of Japanese immigrants in Sweden and how social media assists in this process. The purpose of this research includes: To find out the reasons of migration to Sweden for six Japanese immigrants, any difficulties that they faced at the beginning of their immigration process and/or any positive qualities that they found in living in Sweden, whether they have accessed social media since they have moved in, if they do so, how the social media has been used and also, whether the social media has had a role to play in contributing to help their social integration process. In addition, it has been considered whether the participants have plans to return to Japan. In Sweden, there is relatively small Japanese migrant population. This social science research paper is the first in Sweden which explores the immigration process of Japanese migrants into Sweden.

The purpose of this essay is to analyse how the leadership and the structure of the organization affect the process of changes within a specific department in Lunds kommun socialdepartment, from the director of social work to the co-workers at Utredningsenheten för ungdom och familj. We aim to answer the following questions;How does the structure of organisation affect the process of change?What do the co-workers and the leaders believe is the best way to engage the co-workers in the change?How does the leaders view their own leadership in the process of change?How does the co-workers view the leadership in the process of change?How does the leadership affect the process of change?To develop an organisation and to make it a functional, change is a necessity. The leaders are they who create the change but the co-workers are they who make it happen. In the process of change, leadership and the leaders capacity to create motivation for the co-workers, is therefore a matter that is decisive to its success.This is a study based on a qualitative method, where the interview is the main source of empirical material.

This thesis at the Institute for Language and Folklore has as its purpose to lay a foundation for a continuinginventory work. The tasks I have performed during my time there was to create an archival description, anintroduction to the material and a process map showing the process of incoming delivery of documents. The aimwas never to finish the list of work, but to structure the material to get an insight into the material and to theproblems that existed within. The documents are of a very unique nature and require that the archivist is familiarwith and have knowledge of sign language. One of the problems I encountered was how fragmented the materialwas.

The aim of this project was for me to write two complete songs and to get to know my creative process better. I wrote two songs, made musical arrangements for them, transcribed the music in Sibelius, rehearsed the material with two musicians and at last recorded it in a studio. Throughout this I kept track of my own creative process. The project resulted in two complete songs with arrangement. I learned that I have some difficulty handling adversities in my songwriting, and that it was not so easy to get to know my own creative process as I thought.

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

 Aim. To describe patients who have got a recommendation by a telenurse to visit the emergency department and how many of these patients could have received care in the primary health care instead. Further on, the aim was to describe if there are patients not following the recommendations.Methods. Quantitative, descriptive study, with an examination of medical records of the patients, which the telenurses recommended to visit the emergency department, during one week. Assessments whether the patient could seek medical care at the primary health care was made, firstly based on the telenurses documentation and secondly on both the telenurses and the emergency department´s documentation.Results.

Purpose: We wish to gain a deep knowledge about product development processes in relation to the aspect of time in companies in highly technological and rapidly changing markets. The purpose is to establish how organizations better can employ time as a resource to make the product development process more efficient. Conclusions: Information we gathered from theory and primary data show that information flow, synchronization and time profit when seeing time in three dimensions are factors which should be reflected in the architecture of a product development process. To illustrate our findings, we decided to create a model..

This study is aimed to increase the knowledge about the Swedish immigration authorities? assessment of the asylum applications based on particularly distressing circumstances, submitted by disabled undocumented migrants. Making an attempt to explain the reasons of asylum-seekers? health deterioration during the asylum process, this study determines the factors in migration authorities proceedings affecting such deterioration. Documents in five personal files concerning six disabled asylum-seekers, whose applications were declined, were studied by applying two observational methods: content analysis of the documents in the personal files and non-participant observations made during receptions of undocumented migrants at the Swedish Asylum Committee.

Denna uppsats handlar om homosexuellas ?komma ut? process och hur samhällets normer påverkar denna. Vi ville ta reda på om och hur en ny identitet skapas när någon kommer ut som homosexuell och hur samhällets syn på normbrytare är samt hur normbrytarna upplever det.Denna studie är gjord med hjälp av kvalitativ metod, vi har intervjuat elva öppet homosexuella män och kvinnor för att få reda på deras upplevelser och känslor kring sin ?komma ut? process.I analysen kommer vi bland annat fram till, med hjälp av tre teorier: identitet, heteronormativitet och biografiska vändpunkter att ?komma ut? processen inte behöver vara en vändpunkt i alla homosexuellas liv..

The Swedish welfare organisation is built on the fact that the legislation gives the municipalities and social workers guidance and direction how to assess cases. Through out this the clients have right to be assessed both equally and individually. How is this done? The purpose of this paper was to examine the effect of the organisation referred to the social workers ability to discretion and the evaluation of the assessment in first time applications of social assistant cases. The purpose was also to look for variations in decisions and if these could be explained out of organisational and assessment effects.

Transformation of inorganic mercury (Hg) to methyl mercury (MeHg) is a biotic process that is proposed to be conducted primarily by sulphate reducing bacteria (SRB). The formation of MeHg is of great interest because it is the mercury species that biomagnifies to the greatest extent in the aquatic food webs; about 90 % of all Hg in fish is MeHg. Our understanding of factors involved in the production of MeHg is very important for making a reliable risk assessment. The purposes of this study were to investigate the different factors that control the solubility of Hg and the production of MeHg in a contaminated lake sediment. The lake Ala-Lombolo, Kiruna municipality, is well-known to be contaminated by mercury from different sources. Sediment cores were sampled at three different locations (N, SW and SE) in the lake and divided in three different layers; 0-5, 5-10 and 10-15 cm.