The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

The purpose of this study was to examine pedagogues? experience working with shy children and their opportunities for participation in preschool. An increasing number of children are registered in preschools today; this leading to larger groups of children and the chance for the individual child to practice its rights of having its voice heard are therefore becoming more difficult.The literature review will start with what the UNCRC and the pre-school curriculum, Lpfö 98, say about children?s participation and their right to have their voices heard. After that, shortly about the shy child, and then moving on to what is important in the work with children?s participation.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

Introduction: Child maltreatment, perpetrated by a caregiver, is a major health problem. The child suffers not only at the instance the abuse or maltreatment occurs, the consequences may persist into adulthood. The specialist nurse in child health (CHN), who works at a child health care unit, comes across almost every child growing up in Sweden. The CHN has an opportunity to implement primary prevention with the family during the child's first years. Aim: The aim of this study is to describe the CHN experiences regarding primary prevention to avoid domestic child maltreatment.

The research done in the field of product completeness/incompleteness is limited. The lack of research causes a knowledge gap in the retailing industry, concerning the actual effects on consumer choice, as well as on the overall store evaluation. This report tests the current theories of the subject, and also further aim to explore the effects of completeness/incompleteness on consumer's product choice. The results display an inconsistent effect on consumer's product choice when the completeness/incompleteness in a grocery store is tested. Some products benefit by being incomplete, while others show no such effect.

Bakgrund Inom dialyssjukvården möts dialyssjuksköterskor och patienter regelbundet flera gånger varje vecka, kanske under flera år. Detta medför många möten där relationer uppstår.Syfte Att beskriva dialyssjuksköterskors upplevelser och erfarenheter av långvariga vårdrelationer med personer med kronisk njursjukdom som kräver hemodialysbehandling.Metod Tolv dialyssjuksköterskor i Mellansverige intervjuades. Kvalitativ innehållsanalys genomfördes.Resultat Tillfredsställelsen av långa vårdrelationer med dialyspatienter berikar dialyssjuksköterskan både professionellt och som person. Möten med patienter under lång tid ger många positiva känslor och det är roligt att få följa patienternas utveckling. Upplevelsen av Komplexiteten i långa vårdrelationer, att möta och nötas mot samma patienter över lång tid, ibland över flera år kunde upplevas utmanande att i professionen hantera dessa på ett bra sätt.

Mental health problems among young people - causes and actions Results from several studies indicate that the prevalence of mental illness among young people has increased recently. This paper has a qualitative approach where three counselors and a school nurse was interviewed. The purpose of this study is to try to get an idea of how these staff are working with young people suffering from mental illness at school. The aim is also to examine whether there is an opportunity for the staff to work proactively to promote mental health..

The calf extrator?s function has been studied, through measuring traction and how this varies in different situations, in comparison with corresponding manual traction situations. This was done against the background that excessive force at assisted calvings at dystocia can mean life threatening damages on the calf such as grave acidosis, vertebral fractures, femur fractures and rib fractures. The calf extractor has earlier been measured to pull with greater force than the established maximum force of ?two strong men?.

Bakgrund: Sjuksköterskeprogrammet  vid Uppsala universitet innefattar 49,5 högskolepoäng verksamhetsförlagd utbildning (VFU). I termin 2 har studenterna fyra veckor VFU inom basal omvårdnad och handledes då av undersköterska. Handledning är ett sätt att lära ut och utveckla kompetens och innefattar både teoretiskt och praktiskt kunnande. Syfte: Syftet med denna studie var att undersöka undersköterskornas upplevelser av att handleda sjuksköterskestudenter under deras verksamhetsförlagda utbildning i termin 2 på sjuksköterskeprogrammet. Metod: Kvalitativ intervjustudie med deskriptiv design.

Bakgrund: Sverige blir alltmer mångkulturellt, vilket präglar hälso- och sjukvården idag. Sjuksköterskans profession handlar om att ge en god omvårdnad till alla och sjuksköterskan förväntas inneha en allt större kulturkompetens. Trots detta visar studier på att det finns brister i kommunikation och bemötande i den transkulturella omvårdnaden. Syfte: Att beskriva sjuksköterskans upplevelser av den transkulturella vårdrelationen. Metod: En litteraturstudie där materialet från tio kvalitativa studier användes.

Many companies do not register all the stops that occur in a production plant, it often takes longer to report than to fix the problem. If no problems are registered, you cannot trace where the problems arise.This master thesis was performed at AcobiaFLUX and they have noticed an increased demand from their customers to trace problems raised in their processes. The aim of the thesis was to find out how a tool to monitor a process best could be developed. Then the most essential from the theoretical base was developed into a useful tool for operators. For the operators to know if the process utilizes the full capacity of a process, the tool presents a measure of the Overall Equipment Efficiency, OEE.

During one week (9-13 May, 2005) the use of veterinary diets for the hospitalised patients att the University clinic was registered. The animal owners were interviewed by telephone six months later about the feeding after coming home. Four out of ten animal owners answered yes to the question if the veterinarian had asked what food their animal normally consumed. Out of 35 animals, 15 (43%) were prescribed to a veterinary diet. Among cats it was 8 out of 14 (57%) and among dogs it was 7 out of 21 (33%). Four animals out of ten were recommended a veterinary diet when going home, but 20% did not follow the recommendation all the way through and stopped feeding their animal the veterinary diet. Reasons that were given was that the diet didn't last the entire period, that the animal didn't need the diet anymore according to the owner and one dog that became to lean when fed the diet. The diagnosis for these three dogs was vomiting, foreign body in the digestive system and bloody diarrhoea.

Particular to the cat among our pets is its´ unique nutritional needs and metabolism. The cat cannot produce some nutrients by themselves and must get them through their diet. This means that the cat quickly can suffer from various diseases unless the nutritional needs are covered. In those cases where man is completely in control of the cat?s diet, the right knowledge is crucial for the cat?s wellbeing.

In this thesis, the TEI (Text Encoding Initiative) encoding scheme is investigated as a system for storing metadata about manuscript material and 18th century first prints in the Swedenborg Archives at the Swedish Royal Academy of Sciences. The aim of the study is to test the functionality of TEI as a metadata system in cataloguing a special collection. Some criteria of functionality are formulated, and examples of encoded catalogue entries are described and analysed. It is demonstrated how descriptive metadata have been registered within the TEI header, while structural metadata have been recorded within the text element of the TEI file. On the whole, TEI is considered to be a functional tool that matches the present purposes.

Titel: Våld i nära relationer ? Sjuksköterskors erfarenheter av att möta våldsutsatta kvinnor, en systematisk litteraturstudie.Bakgrund: År 2011 anmälde 12 471 kvinnor att de blivit utsatta för våld i en nära relation. Skador som våldsutsatta kvinnor drabbas av är allt från psykiska besvär till svåra fysiska skador. Många av dessa kvinnor behöver komma i kontakt med sjukvården och sjuksköterskor i olika organisationer.Syfte: Syftet med litteraturstudien är att beskriva sjuksköterskans erfarenheter av att möta kvinnor som utsätts för våld i nära relationer.Metod: En systematisk litteraturstudie där inkluderade studier granskades och kvalitetsbedömdes. Resultaten analyserades och tematiserades utifrån likheter och skillnader.Resultat: Huvudresultatet påvisade sjuksköterskornas känslomässiga svårigheter att möta kvinnor som utsätts för våld i nära relationer, då det bland annat påverkade sjuksköterskans privatliv.