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Det är inget ovanligt med inkomstöverföringar mellan företag i en internationell företagsgrupp, d.v.s. att medel som inte utgör en marknadsmässig ersättning för en motprestation överförs mellan företag i intressegemenskap. Motiven för detta kan vara att minska inkomstskatten i ett högskatteland genom att överföra vinster till ett mer skatteförmånligt land, eller att minska den totala skattebelastnThis thesis aims to analyze the elements of transfer pricing with emphasis on the peculiarities that the nature of intellectual property involve and the difficulties that enterprises may face when implementing transfer pricing. The concept of transfer pricing relates to the system of assessing the price for the transfer of goods, services and intangibles between member entities of a multinational

Abstract Author: Lisa Avenius Title: Suspicion that a child is being maltreated - a study of preschool teachers views on mandatory reporting The aim of this study was to get preschool-teachers views and experiences on previously researched areas surrounding the notification tendency regarding mandatory reporting. The mandatory report contains an obligation to immediately report suspected child mal

Background: Health care reforms introducing patient choice have been gaining popularity during the last decades and several countries have implemented patient choice. The underlying principle of patient choice is anchored in the concept of the well-informed patient, an individual that knows what he or she is choosing between. Several information sources, related to choice of caregiver and treatmen

In today’s housing market, open house plans are requested increasingly. This puts a demand on the beams being used to manage longer spans and is therefore exposed to larger loads. To manage these larger loads, one solution is to increase the beam dimensions. Because of demands to fulfill standardized measurements for doors, ceiling heights and roofing heights, there is not always room for the beam

Background: To target specific neuronal populations by gene transfer is challenging. A complicating fact is that populations of neurons may have opposing roles despite being found adjacent to each other. One example is the medium spiny neurons of the striatum. These cells have different projection patterns, a trait used in this study to specifically target one population. New Method: Here we prese

Our purpose with this essay was to examine and compare the help, that children with Asperger’s syndrome and their parents receive and have received from the Swedish welfarestate. The question we asked were: · From the parents point of view, what do they and their children need help with? · Which help have they received? We decided to divide our study into two time-periods, the time before and the

The purpose of this study was to investigate how immigrant mothers in Sweden view their social network and how they think their social network affects their parenthood. The study is based on a qualitative method. We interviewed eight immigrant women with children under the age of 18. During the interviews we used maps of networks in order to get a clearer picture of the size and the structure of t

Background: The awareness concerning adequate sedation in mechanical ventilated patients has increased in recent years. The use of a sedation scale, to continually evaluate the patientfs response to sedation, may promote earlier extubation and subsequently have a positive effect on the intensive care unit (ICU) length of stay. The Richmond Agitation-Sedation Scale (RASS) provides ten well-defined

In this thesis we study the width of the Higgs boson in the process pp → t ̄t 4l at LO using MadGraph5_aMC@NLO to generate the events. The contributions including the Higgs signal, continuum background and interference were considered in order to calculate the expected number of events in a broad range of four-lepton invariant masses. Due to strongly enhanced off-shell contributions an upper bound

Examensarbetet fokuserar på utvärdering samt testning av FLEXNET, ett Unattended Ground Sensor (UGS) system utvecklat av Bertin Exensor. FLEXNET:s grund-läggande syfte är att övervaka stora områden utan att kräva omfattande resurser i form av personal som aktivt övervakar och underhåller systemet på plats. Vid utvecklandet av större system kan det ofta vara besvärligt att utföra fullskaliga testThe thesis focuses on the evaluation and testing of FLEXNET, an Unattended Ground Sensor (UGS) system developed by Bertin Exensor. The primary purpose of FLEXNET is to monitor large areas without requiring extensive resources in the form of personnel actively monitoring and maintaining the system on site. In the development of comprehensive systems it can often be challenging to carry out full-sc

Internet and smartphones have made pornography easily accessible to young people. This study aimed to examine in which ways adolescents, teachers, and counselors think that watching pornography can have an impact on adolescents. The study also investigated whether viewing frequency and discussions about pornography during sex education lessons at school can influence youths' attitudes toward p

Purpose: The purpose of the project is to create a standardized assessment tool for evaluating an organization’s maturity and performance in efforts concerning of sustainability work. Method: The work process of creating the assessment tool has gone from being explorative in the initial phase of creating a theoretical framework to abductive when creating the tool. The theoretical data was collecte

Beyond interactions with parents, young children’s development is influenced by attachment-related interactions with close caregivers in different contexts, such as with teachers at professional childcare centres (“preschool”). The child’s transition from the home environment to being cared for at preschool for the very first time is essential in this respect, providing a natural “window of opport

Introduction: Some children may witness their grandparents or great-grandparents spending their final days in a nursing home, while others have peers with older relatives living in nursing homes. Children learn about ageing through experience and exposure, where picture books can also shape their perceptions and attitudes toward older adults residing in nursing homes.Aim: To explore the underlying

Combustion properties and combustion chemistry of ammonia (NH₃) are significantly different from those of hydrocarbons and thus require further investigation. NH₃ combustion with oxidizers different from the ambient air can reveal distinct chemistry of NOx formation, which, together with low reactivity, is one of the major obstacles in the direct deployment of ammonia as a practical fuel. In the p

Background: Inhaled nanomaterials can translocate from the lungs into systemic circulation and reach the liver, which is the main secondary organ for nanomaterial uptake, potentially causing adverse effects. Understanding how inhaled nanomaterials localize within liver tissue is important for understanding their clearance mechanisms and potential toxicity. Previous in vivo studies have primarily f

PowerPoint-presentation 2015-01-21 1 Planning a post-doc 20 January 2015 A SEMINAR WITH FOCUS ON HOW AND WHERE TO APPLY FOR FUNDING TO GO ON A POST-DOC! WELCOME! Program 9.30 Welcome by Erik Swietlicki (Professor in Aerosol Physics, Lund University/LTH, CEC responsible for research initiation) and Anna Ekberg (ClimBEco-coordinator at CEC) 9.40 Applying for Post-doc money from FORMAS – Mobility gra

https://www.cec.lu.se/sites/cec.lu.se/files/seminar_20jan_planning_a_postdoc_program_and_cec_information.pdf - 2026-07-18

Studenthandbok 2020 svenska.indd 1 Studenthandbok 2020/21 INSTITUTIONEN FÖR STRATEGISK KOMMUNIKATION 2 Välkommen! Strategisk kommunikation är ett flervetenskap- ligt ämne som hjälper oss att förstå, analysera och granska verksamhetskommunikation inom företag, offentliga organisationer och myndigheter utifrån ett holistiskt perspektiv. Kommunikation är grund- läggande i alla typer av arbeten. Förmå

https://www.isk.lu.se/sites/isk.lu.se/files/studenthandbok_2020_svenska.pdf - 2026-07-18

Microsoft Word - LBIC Condensed Progress Report 100607.doc 1 Lund University Bioimaging Center (LBIC) http://www.med.lu.se/bioimaging_center LBIC is a major trans-faculty bio-imaging center at Lund University (LU), combining knowledge in the fields of medical physics, preclinical and clinical medicine, chemistry, technology and applied mathematics in order to develop imaging methods for the advanc

https://www.lbic.lu.se/sites/lbic.lu.se/files/progress_report_lbic_june_2010.pdf - 2026-07-18