<p><strong>Purpose:</strong> The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations.</p><p><strong>Background:</strong> In 2007, new regulations concerning the documentation of transfer pricing was enacted in Swedish law based on OECD guidelines. This change has led to new internal guidelines for companies regarding their transfer pricing work since the requirements apply to both Swedish owned companies and foreign owned companies. Furthermore, with this change, a great uncertainty about the requirements is shared by companies.</p><p><strong>Method:</strong> This thesis has been conducted as a qualitative case study with Superfos as the case company. A deductive approach has been used and the collection of data consists of both primary and secondary data. Primary in the form of an interview with the finance manager at Superfos and secondary through the use of the Swedish tax authority's stated guidelines concerning transfer pricing as well as books, journals and databases.</p><p><strong>Conclusion: </strong>In the conclusion we present a clarifying model of the documentation in transfer pricing based on the data collected for this thesis. In six steps, a clarifying picture of the overview, company structure, transactions identification, functional analysis, comparability analysis and results is provided.</p>

Enligt Patientdatalagen (SFS 2008:355), 3 kap, 1 § har fastställts att sjuksköterskan är skyldig att föra journal. I varje patientjournal ska upprättas en omvårdnadsplan vilken ska vara utformad enligt omvårdnadsprocessens fem faser: bedömning, diagnos, mål, planering, genomförande och utvärdering. Omvårdnadsdokumentationen har som syfte att beskriva den vård som patienten erhållit genom att den beskriver vilka beslut som tagits, vilka åtgärder som gjorts samt vilka resultat som uppnåtts. Patienter som genomgår allogen stamcellstransplantation (SCT) upplever ofta en hög psykologisk påfrestning och själva transplantationstillfället är i sig komplext med många behandlingsrelaterade biverkningar som påverkar hela den transplanterades tillvaro både fysiskt och psykiskt. Syftet med uppsatsen var att undersöka sjuksköterskans  omvårdnadsdokumentation avseende omvårdnadsprocessen gällande patienters emotionella hälsa (EH) från utskrivningsdatum för SCT och ett år framåt. Totalt granskades 40 patientjournaler på en hematologmottagning, vilket är en mottagning som har ansvar för uppföljning och eftervård av de patienter som genomgått allogen SCT. Av dessa 40 patienter hade 73% minst en journalanteckning dokumenterad av en sjuksköterska som handlade om EH. 81% av det som var dokumenterat handlade om negativa upplevelser. Ingen patient hade upprättad omvårdnadsplan byggd enligt omvårdnadsprocessen gällande sin EH och patientens EH beskrevs i 86% under sökordet välbefinnande. Utifrån dessa resultat är författarens upplevelse att sjuksköterskorna på den här mottagningen i stor utsträckning dokumenterar patienters EH någonstans i omvårdnadsjournalen men att det saknas en planering av patientens EH som följer omvårdnadsprocessen i dess helhet. Med utgångspunkt av detta anser författaren till uppsatsen att alla sjuksköterskor borde ges möjlighet till kontinuerlig utbildning i omvårdnadsdokumentation för att upprätthålla och bättra på sin kunskap. / According to the Patient Act (SFS 2008:355), Chapter 3, § 1 has been determined that the nurse is required to keep records. Each health record shall contain a care plan which will be designed according to nursing process, five phases: assessment, diagnosis, goals, planning, implementation and evaluation. Nursing documentation is intended to describe the given care, what decisions and actions that have been taken and the results achieved. Patients undergoing allogeneic stem cell transplantation (SCT) often experience a high psychological distress and the time of transplantation is in itself complex, with many treatment- related side effects, both physically and mentally. The aim of the study was to investigate the nurse´s nursing documentation on nursing process to patient emotional health (EH) from the discharge date for SCT and one year ahead. 40 patient records were reviewed at a haematological reception, which is the reception which has responsibility for monitoring and follow-up care of patients undergoing allogeneic SCT. 73% of these 40 patients had at least one entry recorded in the journal about EH. 81% of documented records is about negative experiences. No patient had an established care plan, built according to nursing process known their EH and EH patients were described in 86% over the keyword welfare. Based on these results the author´s experience that the nurses at this clinic extensively documenting patients´ EH somewhere in the nursing journal, but that there is no planning of patient EH arising nursing process as a whole. Based on the result in the study, the author´s view is that all nurses should be given the opportunity to get training in nursing documentation in order to maintain and improve their knowledge.

The overall aim of the thesis was to gain a deeper understanding of nutritional nursing care in municipal care and county council care, with specific focus on enteral nutrition (EN) in intensive care. Quantitative and qualitative methods were used. Telephone interviews regarding assessment of the nutritional status of patients were carried out with special medical nurses (CNs) (n = 14) in municipalities in one county and first line managers (CNs) (n = 27) in one county council. Registered nurses (RNs) in municipalities (n = 74) and county councils (n = 57) answered a questionnaire about nutritional assessment and documentation (I). RNs (n = 44) at three different intensive care units answered a questionnaire about responsibility, knowledge, documentation and nursing interventions regarding EN. Observations (n = 40) on nursing care interventions for patients with EN were carried out (II). RNs (n = 8), enrolled nurses (n = 4) (III) and patients (n = 14) (IV) were interviewed and nutritional nursing care was observed (III-IV) at an intensive care unit. The results showed that assessment of nutritional status was not performed on all patients, according to RNs/CNs. Malnourished patients were estimated to occur to a varied extent. Sixty-six percent of RNs/CNs answered that there were no guidelines for nutritional care and 13% that they did not know if there were any. RNs saw the VIPS model as a guide in nursing care, but also as an obstacle to information exchange (I). A majority of RNs answered that there were guidelines for EN. There were differences between the RNs’ opinions about their responsibility, knowledge and documentation. Deviations from recommended nursing care interventions occurred (II). The developed substantive theory of nurses (RNs and enrolled nurses) concerns and strategies of nutritional nursing care for patients with EN, includes the core category ”to have and to hold nutritional control – balancing between individual care and routine care” and the categories ”knowing the patient”, ”facilitating the patients’ involvement”, ”being a nurse in the team”, ”having professional confidence” and ”having a supportive organization”. In order for RNs and enrolled nurses to have a sense of control over the patients’ care in relation to nutrition, a balance between routine care and individual care was required (III). The developed substantive theory regarding the patients’ experiences of nutritional care includes the core category ”grasping nutrition during the recovery process”.  The core category is reflected in, and dependent on, the categories ”facing nutritional changes”, ”making sense of the nutritional situation” and ”being involved with nutritional care”. The patients alternated emotionally between worry, fear and failure, and relief and hope. The patients experienced a turning point and felt an improvement in their condition when their appetite returned, when the stomach and gut were functioning and when the feeding tube was removed (IV). The conclusion is that quality and safety in relation to nutritional nursing care is dependent on the interactions between the nurse and patient, between the nurse and the team, and the nurse and the organization.

Einsatzmöglichkeiten, Neuheiten und Ausblick auf kommende Releases von Mathcad Prime

The purpose of this research is to assess the function, form and content of knowledge sharing in communities of practice, social networks and the use of collaborative technologies in Third Sector community networks in the North East of England. This is a significant area worthy of detailed examination due to the acknowledged relationship between communities of practice, social networks and the use of collaborative technologies. These three domains have been examined separately by others and suggestions have been made as to relationships between them but few, if any, studies appear to have used case-based evidence to explore how these relationships add value to knowledge sharing. The research addresses the following research question: To what extent does the use of collaborative technologies in communities of practice and social networks, in the Third Sector of the North East region, add value to face- to-face knowledge sharing and how may this be measured? In order to answer the research question a qualitative holistic case study approach based upon three case studies in Newcastle upon Tyne, South Tyneside and Sunderland has been utilised and grounded theory is used to formulate theory from the observed and analysed practice of the case studies under investigation. The conclusion is drawn that when value is added to knowledge sharing it is relative to the strength of several key variables, including, reciprocity, trust, the strength of network ties and the ability to integrate the use of collaborative technologies into ongoing activities. To aid analysis of the presence and strength of these variables a working paradigm has been designed and developed. Case studies are analysed through this paradigm leading to the development of a theory of knowledge sharing in the Third Sector.

Studiens syfte är att bidra med kunskap om barns inflytande i förskolan utifrån förskollärarens perspektiv. Jag strävar efter att göra detta genom två frågeställningar: Vad innebär inflytande för förskollärare? Och, hur anser förskollärare att de skapar möjligheter för barns inflytande? För att besvara frågeställningarna skickades fyra frågeformulär ut och fyra telefonintervjuer genomfördes, samtliga riktade mot förskollärare. Materialet transkriberades sedan för att sammanställas. Studiens resultat visar att barn får inflytande i olika utsträckning beroende på situation och förutsättningar. Samtliga förskollärare strävar efter att barn ska få inflytande men det framgår även att verksamhetens rutiner, förskollärares förhållningssätt och barns åldrar kan vara hinder för detta. Den slutsats jag dragit av min studie är att samtliga förskollärare arbetar för att ge barn inflytande utifrån de förutsättningar som finns i verksamheten. Förskollärarna är medvetna om de hinder som finns och det framgår genom min studie att de använder olika arbetssätt för att försöka kringgå dessa. / The study aims to contribute knowledge about children's influence in preschool from preschool teacher’s perspective. I aim to do this through two issues: What does influence mean to preschool teachers? And, how do preschool teachers consider themselves creating opportunities for children's influence? In order to examine the issues, four questionnaires were sent out and four telephone interviews were conducted, all directed to preschool teachers. The material was then transcribed to be summarized. The results show that children receive influence in varying degrees depending on the situation and circumstances. All preschool teachers strive for children to have influence, but it is apparent that the preschool practices, preschool teachers' attitudes and children's ages may be obstacles. The conclusion I drew from my study is that all preschool teachers work to give children influence on the conditions that exist in the preschool. The preschool teachers are aware of the obstacles and I reveal through my study that they use different approaches to try to circumvent them.

This case study of the use of hospital accident and emergency records to safeguard children was triggered by Lord Laming’s inquiry into the care of Victoria Climbié, his follow up report, and government legislation since 1948. Research on the use of documentation for safeguarding children is limited, although serious case reviews consistently indicate, that across agencies, record keeping, and the sharing of pertinent information to identify patterns of maltreatment is poor. The social constructed meaning people place on hospital documentation relating to children’s safety and the perceived intentions of conveying that information within and between social environments are the focus of this research. A hermeneutic framework was used to identify how staff in A&E and other agencies perceive the use of A&E child records (birth -16 years). The investigation was in three stages (a) analysis of a purposive sample of 378 A&E children’s records, (b) a focus group with twelve A&E staff on the case study site and (c) another group with twelve members of the Local Operational Child Protection group. Colaizzi’s approach and the hermeneutic circle were the methods utilised to provide a rich description of the essential structure of the phenomenon. The results reveal that although written records are good tools for communication, records are not sufficiently child focused and risks factors are not always recognised. Consequently, the ability of the professional to provide information to safeguard children is limited. The data also highlights professional communication as the central theme, because this seemed to describe and unify the participants’ practices in a way that made sense. The findings of this study indicate that the behaviour of staff plays a crucial role in recording information. They are influenced by factors that are multi-faceted with the complexities of meanings that include social, economic, emotional, cultural, political and technical elements. A new theoretical framework to understand the complex interaction of professional perspectives within the varied situations that occur in clinical practice is proposed. This is underpinned by a constructivist epistemology. This provides an efficient method for evaluating the overall behaviour of the major components that affect documentation and communication, and highlights the recurring problems that arise from these areas when safeguarding children. Hence, this study provides an original contribution to knowledge concerning information sharing in the field of child protection. As a result of the findings of this study A&E records have been redesigned locally.

Stroke is one of the major causes of eating difficulties (EDs). It is one of the leading causes of death and disability and one of the most important factors contributing to health-care costs. There is a clear association between EDs after stroke and undernutrition, where studies have shown that structured screening of eating function among stroke patients can predict nutritional problems as well as need for subsequent institutional care. Reliable and valid instruments that can identify EDs exist, but there is lack of knowledge on how persons experience living with EDs after stroke. Stroke unit care is evidence-based and grounded in multidisciplinary collaboration and continuity of care. The overall aim of this thesis is to explore and describe EDs after stroke as represented by health care professionals in patient records (PRs) and transferred information, and as described by persons living with EDs after stroke. An additional aim is to explore methodological aspects related to the inclusion of persons with EDs and communication impairment in research studies. Both quantitative and qualitative methods were used. Two studies used descriptive designs (I, II), one an explorative design (III) and one applied a methodological discussion (IV). In one of the studies PR data were used (I), in another study data were derived from three sources: PRs, screening of patients and interviews with nurses (II). Persons with EDs after stroke participated in Study III while literature, empirical data and researchers' experiences served as the data in study IV. Data were analysed by categorisation of phrases (I), content analysis (II) and descriptive statistics (I, II), by qualitative analysis (III) and by processing of literature and empirical findings in two research groups (IV). The main findings from the studies on representation of stroke care in PRs (I, II) showed that, despite that &gt;50% of patients in Study I and all patients in Study II had EDs, there were few signs of multidisciplinary collaboration dealing with this problem. Unsystematic screening for swallowing difficulties was routine, whereas screening for nutritional risk and EDs was lacking (I, II). Multidisciplinary discharge summaries proved to have low quality and entailed little information on patients' eating ability (I). The two EDs most frequently documented were swallowing and lack of energy to complete a meal (I,II). EDs were described in vague terms (I, II). In Study II, all patients had swallowing difficulties and most patients had lack of energy to complete a meal. The electronic information transfer tool held information on eating ability for most patients (II), but the nursing staff in residential home care perceived deficiencies in that information, even identifying several EDs not reported at discharge (II). Experiences from persons living with EDs after stroke were presented in one main theme: Striving to live a normal life, including three sub-themes: Abandoned to learn on one's own (little support from health care professionals to learn to handle eating), Experiencing losses (loss of eating functions and loss of valued activities) and Feeling dependent in mealtime situations (III). One major finding from the methodological exploration (IV) is that creative approaches and suitable methods for inclusion of participants with EDs and communication impairment into qualitative studies can be found in the fields of aphasiology and learning disabilities. Another major finding from Study IV is that researchers need good communication skills as well as knowledge in neuropsychology. A general conclusion is that screening for EDs should be routine in stroke care and that a multidisciplinary terminology to express EDs must be developed to provide accurate information transfer. Health care professionals need to enhance their knowledge in nutrition and provide support to stroke patients with EDs with the goal that they can eat and perform meal-related activities in accordance with their habits before the stroke. To gain access to the experiences of persons with EDs and communication impairment researchers need to test participatory approaches when planning for inclusion of those persons.

The majority of losses that take place in a day are not large, or sad, they are built almost entirely on behaviors and systems that have nothing to do with loss. Most of these, I discovered, are the result of deliberate carelessness. The word loss is as difficult to define as truth, but its variation is what makes it so interesting and evocative. It is not, and never has been, a definition of loss that I seek: it is not enough to simply say I lost this person or that place, we must consider what is left and what can still be lost. I am interested in the moments of transition that surround loss, when something is in danger of disappearing yet is not quite gone; this work focuses not on past losses, but future moments to be preserved. There is beauty and humanity that can be revealed in fugitive moments and events, and value in their documentation.

Creating a preschool environment for learning and interaction. The purpose of this study was to investigate how preschool teachers describe the practical work that they do to design the preschool environments and how the children's learning and interaction come to be part of that process. The questions addressed in the study were: How do the preschool teachers describe their workplace learning environments? How do the preschool teachers reason about their way of developing their workplace learning environments? How does your preschool environment promote children's interests, learning, and interaction? The study is of qualitative nature and both interviews and observations have been carried out at two Reggio Emilia-inspired preschools in the southern part of Stockholm. The analysis has been examined from a design-oriented perspective. The results show that the preschool teacher's thoughts about children are important for how they shape the preschool learning environment. By continually observing how the children use the environment to interact and what they are interested in, they can, together with the children reflect and start up new projects and further develop the learning environment. The preschool teachers seek to create an inspiring, accessible and transparent environment but also one that can change long-term or short-term at any time. The preschool teachers' perceptions of children as competent and unique individuals who can be helped to reach their own special potential allows for the children to explore and become co-creators of their learning environment.