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.

The purpose of this study was to examine how the needs of social assistance for people with substance abuse are assessed in accordance to The Swedish Social Services Act 4th chapter 1§. The purpose was also to examine how substance abuse is assessed as a social problem by social workers, how the municipal guidelines concerning social assistance for substance abuser were constructed in relation to the Social Service Act and finally how social workers made their assessments of the need of social assistance to people with substance abuse in relation to the legislation. The sample was made among the municipalities in the county of Stockholm. Municipal guidelines were studied in 18 municipalities by content analysis. A sample of 11 social workers was chosen from 5 municipalities.

Syftet med denna studie var att undersöka sambandet mellan några lärares bedömning och olika pedagogiska grundteoriers kunskapssyn samt hur de tillsammans med lärarens egen kunskapssyn påverkar bedömningen. Utifrån uttalanden från 5 stycken utvalda lärare, tillsammans med den litteratur som vi läst har vi försökt att hitta samband. Den metod som användes var enskilda intervjuer, ur vilka uttalanden kopplades till den litteratur och de pedagogiska grundteoriernas kunskapssyn. Vi ställde frågor om hur dessa personer konstruerade sina prov samt hur de bedömer och dokumenterar sina elevers lärande. Hur lärarnas bedömning påverkats av de olika teoriernas kunskapssyn och hur skolväsendet har påverkats av dessa teorier försökte sedan knytas till behaviorism, kognitivism, konstruktivism och sociokulturell teoris olika kunskapssyner.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

Child sex tourism is a growing problem in todays globalized world.This paper is conserned with the problems of those who isn't sexually drawn to children when they are in their own community but who, on their travels, sexually abuse them.The aim of the study is to analyze what makes people commiting sex crime abroad, and breake those laws which, usually, are in line with the persons own values and normsystems.What impact has travelling and tourism on the behaviour of the individual? And which social factors makes people into sudden offenders? By comparing the litterature on child sex turismwith theories in sociology and criminology you could se some factors of and structures in society contributing to the issue..

Background: Examinations with the intent to assess neurological functions and level of conciousness are common in neurocritical care, but the effect on the patient is not entirely researched.Aim: The purpose of this study was to describe the patient?s situation at the neurological wake-up test concerning the environment, nursing interventions and the possibility given the patient to become awake, and if these conditions affect the outcome of the wake-up test.Methods: A quantitative observational study took place at a neurocritical care unit, where 20 patients were observed from interruption of sedation to the neurological assessment, which was performed by a neurosurgeon or a specialized critical care registered nurse. Nursing interventions, environmental factors and physiological parameters were documented.Result: Twelve intervention varieties to control patients? physiological parameters were used. CPP > 80 mmHg was found in 90 % of observations.

Research about social support and social networks has mostly concerned the impact on a person?s wellbeing and health. However an aspect largely neglected is how social support within the social networks can affect the process of giving up a drug abuse. The purpose of this paper is to contribute to a better understanding of what role the social support within different relationships can have on the process of giving up drug abuse. Furthermore the aim is to examine how a self-help group can provide social support in the transitional period after leaving a drug abuse.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

The highly toxic man-made substance referred to as dioxin (polychlorinated dibenzo-para-dioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs)) causes severe health damages both to humans and other organisms, with lethality as its worst. Because of the toxicity several risk assessments has been performed on dioxins trying to determine at what concentration there are no risk of exposure. Resent years of research has discovered that these substances are not only anthropogenically but also producedin natural processes, like volcanoes and forest fires. To investigate if there is a need to take these naturally formed dioxins into account in the risk assessment processes, interviews with persons at relevant institutions in Sweden has been made. Analyses of existing risk assessment methods and political documents were also made to complete the picture.

Genomförda undersökningar visar att formativ bedömning förbättrar elevers inlärning och förståelse. Den svenska läroplanen från 2011 ger tydliga indikationer på att formativ bedömning ska inkluderas i undervisningen. Vår diskussion i denna uppsats är därför aktuell och den visar hur forskare artikulerar fenomenet formativ bedömning. Litteraturstudien inkluderar information om vad formativ bedömning innebär och förslag på hur man kan arbeta utifrån ett sådant arbetssätt. Vår studie visar att de viktigaste komponenterna inom formativ bedömning är att tydliggöra målen, återkoppling samt själv- och kamratbedömning.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

Personal trainer is a profession that has grown strongly in recent decades, and has become increasingly common in the labor market within the health sector due to the widespread and growing interest in health and self- improvement. Further more, personal training is a great example of occupations with a close interaction between producer and consumer. The purpose of this study was to examine whether and if so how, personal trainers experience that the relationship with the clients affects their own personal development. This by finding out what impact the profession has had on the personality, what impact the relationship with the clients has affected the leadership, and last what impact the relationship with the clients have had on the personality based on social and mental aspects. Based on the purpose of the study qualitative method was chosen and data was collected with qualitative interviews.

Our purpose was to investigate if Swedish University educated social workers, living as active Christians, in any way might be influenced by Christian values. The main questions; Can Christian values be a factor in the choice of career to become a social worker? How does a personal belief in Christ impact the relationship towards the clients? Is Christian belief a support in the work? In this paper we used a qualitative method and interviewed eight persons, with a background as above, four of them employed by a church organisation and the other four working in the social sector. The result we present is that the eight Christian social workers Christian belief influenced their work very individually. How much this supported them was a choice about how official and open they wanted Christian values to be.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area. The results show that use of locally installed renewable energy sources can reduce the total climate impact when life cycle perspective is applied.

The aim is to describe the factors that influence nurses' assessment and measurement of pain in patients. Literature study based on 13 reviewed articles, searched in the Cinahl. Qualitative and quantitative articles were analyzed. Six themes were identified that can be seen as the factors that influence nurses' assessment and measurement. The themes were   pain education, nurses´ experience in the profession, nurses´ level of knowledge about pain relief, documentation about pain, nurse´s perspective on the patient, and pain measurement.