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.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

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.

 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.

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.

The aim of the study was to examine experiences and attitudes to dental hygienist treatment in a group of patients by using the assessment tools Corah Dental Anxiety Scale (DAS) and Dental Hygienist Beliefs Survey (DHBS) at the dental hygienist clinic, the university of Kristianstad. Another aim of the study was to test the reliability of the assessment tools. Methods: Fifteen respondents answered the two questionnaires at two different occasions before dental hygienist treatment. The results showed that nine respondents reported that they are absolutely calm when their dental hygienist is going to remove tartar, while six are a little bit worried or tensed. The categories ethics, communication, trust and control in DHBS had a positive agreement (mean value 1.1 and 1.2).

The purpose of this study was to describe how adolescents aged 12-18 years with inflammatory bowel disease experience their illness and what coping strategies they use to manage their illness and improve their wellbeing. The method used was a descriptive literature study, and the result of the study included 15 scientific articles. Our results showed that IBD affected the adolescent?s everyday life and social life with friends, family and activities. The adolescents also reported that they experienced a feeling of vulnerability, altered body image and that they saw themselves as different from healthy subjects.

The aim of this research is to find out what environmental impact a wave power park has on the Swedish west coast by creating a consultation paper (?Samrådsunderlag?) for the Lysekilproject at Uppsala University. To highlight the complexity of the problem a system analytic approach was used and illustrated by a Causal Loop Diagram.The overall assessment of the Lysekilprojects wave power park at the Swedish west coast is that it will have a low impact on the environment. This is due to the relative small size of the wave power park and some technical solutions made with the environmental aspect in mind. Artificial reefs and a sanctuary for marine species are effects created by the wave power park and in the longer term the impact will give access to an untapped source of renewable energy, wave energy.

This thesis aimed to, with the help of a case study, investigate and discuss state responsibility towards climate refugees. The state of Tuvalu was selected because of their vulnerability as a low-lying island state. This was fulfilled by on-site study how the state Tuvalu acted to climate threats, determine if the future migrants from Tuvalu can be counted as climate refugees and find out if they are by that definition included by the UN Refugee Convention. The result indicated that the state of Tuvalu is adapting to climate threats, that in the future the population can be seen as climate refugees, if they are forced from their homes due to climate change, and that they, despite that definition, can not be included by the UN Refugee Convention. The study also indicates a need for greater international protection of climate refugees by, for example, an expansion of the UN Refugee Convention so that these vulnerable people do not fall into oblivion due to a question of definition..

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

This master thesis investigates how the county administrative boards communicate the regional risk and vulnerability analyses to municipalities in Sweden. Information has been gathered through a survey and through a case study involving three county administrative boards. The results revealed that there are possibilities to improve or develop the communication in all the county administrative boards. The information channels are often written or web based, these channels promote one way communication rather than a dialog. The thesis gives suggestion on how to work out a strategy for a more effective communication, the case study also gives ideas on how a county administrative board can work with communication..

AbstractThe aim of the studie was to investigate if the Pediatric Early Warning Score system, PEWS, is an useful instrument on a children's inpatient ward, regarding the detecting of deterioration in children's vital signs. For this, a quantitative descriptive design with qualitative elements was used. Method: Study specific questionnaires were distributed to 86 persons (helpnurses, nurses and doctors). Of these, 36 answered and sent back the surveys. Results: Of 36 responses 25 felt experienced a faster detection of deterioration of vital signs in the child.

To sort, is the meaning of the word ?triage?. Triage is used at emergency departments to facilitate prioritization of patients according to the urgency of the chief complaint. The aim of this study was to investigate how the nurses experience the triage model at the emergency department at Uppsala university hospital.Twelve nurses were interviewed. The mean age was 40 years and the mean work experience was three years and four months.

Background:Malnutrition is a nursing issue that causes both physical and psychological suffering of those who are affected. In order to achieve care that is safe and has a good quality, it must be based on the assessment and actions of the state. District nurses play a central role in this work. Aim: The aim of this study was to describe the district nurses' work with identifying and addressing malnutrition in older people in nursing Home Care of the Community. Method: Six interviews with district nurses were conducted.