Bakgrund: Demens beskrivs som en sjukdom som berör hela familjen, varav närstående utgör en betydande del av vården av den sjuke i hemmet. Som en konsekvens av detta kan närstående uppleva negativ inverkan på fysisk och psykisk hälsa med nedsatt livskvalitet som följd. Distriktssköterskans förmåga att vara lyhörd för närståendes behov likaväl som patientens är därför av stor betydelse, för att kunna stödja närstående efter bästa förmåga med den hjälp de behöver. Dock föreligger svårigheter i distriktssköterskans arbete att tillgodose närståendes behov liksom att vara ett optimalt stöd. Syfte: Syftet med studien var att beskriva distriktssköterskans arbetssätt och förmågor liksom svårigheter att stödja närstående som vårdar en person som insjuknat i demens. Metod: Studien genomfördes som en intervjustudie med semistrukturerade intervjuer. Metoden var kvalitativ med induktiv ansats. Ändamålsenligt urval tillämpades vid rekrytering av deltagare. Inklusionskriterierna var distriktssköterskor inom hemsjukvården i två olika kommuner i södra Sverige, med måttlig till mycket erfarenhet inom området. Innehållet i intervjuerna analyserades med kvalitativ latent innehållsanalys enligt Graneheim och Lundman (2004). Resultat: Resultatet omfattade nio kategorier med tillhörande underkategorier. Kategorierna som skapades blev följande; “Distriktssköterskan vill utgå ifrån ett helhetsperspektiv”, “Distriktssköterskan vill arbeta preventivt genom varaktig kontakt med närstående”, “Att bli inkopplad sent är ett hinder i det hälsofrämjande arbetet”, “Teamsamarbete skapar förutsättningar för distriktssköterskan att ge stöd till närstående”,“En ömsesidig relation kan stödja närstående i den vårdande processen”, “Att uppmärksamma och vara lyhörd inför närståendes behov av stöd”, “Möjligheter att tillgodose behov av stöd försvåras av närståendes oförmåga att ta emot hjälp” samt “Att främja distriktssköterskans förmåga att uppmärksamma närståendes behov av stöd”. Dessa kategorier föll under två teman; “Att ligga steget före för att möta hela människan” och “Att finnas till hands och vara mottaglig för önskningar”. Slutsats: Det förekom skillnader mellan kommunerna huruvida distriktssköterskan i sitt sätt att arbeta använde rutiner eller inte. Distriktssköterskorna använder flera metoder för att stödja närstående som vårdar en person som insjuknat i demens, men upplever att de ibland blir inkopplade sent, något som hindrar dem i sitt hälsofrämjande arbete liksom möjligheterna att tillgodose ett optimalt omhändertagande. De önskade rutiner, mer utbildning inom området samt hjälpmedel som kunde underlättade deras arbete att uppmärksamma och identifiera närståendes mående och behov av stöd. / Background: Dementia is described as a disease that affects the whole family, whereof relatives are taking a considerable part of the caring in the home. As a consequence the related person can experience a negative impact on the physical as well as the psychological health. To be able to give good support the district nurse’s ability to read the related’s and the patient’s needs is of great importance. However, there are difficulties in the district nurse's work to meet the needs of related parties as well as to be an optimum support. Purpose: The purpose of the study was to describe the district nurse’s way of working and abilities as well as problems in supporting relatives who’s taking care of individuals with dementia. Method: The study was conducted as an interview study with semi-structured interviews. The method was qualitative with an inductive approach. Expedient selection was applied in the recruitment of participants. The inclusion requirement were district nurses in home care from two municipalities in southern Sweden, with intermediate or greater experience in the field. The content of the interviews were analysed using qualitative latent content analysis, as described by Graneheim och Lundman (2004). Result: The result includes nine categories with associated subcategories. The following categories were created; “The district nurse wants to originate from a holistic perspective”, ”The district nurse wants to work preventively through sustained contact with related parties”, “Becoming engaged late is a barrier in health promotion”, “Team collaboration creates conditions for the district nurse to provide support to related parties”, ”A mutual relationship can support related in the care process”, “Paying attention to and be responsive to related parties need of support”, “Opportunities to meet the needs of support is complicated by related parties' inability to accept help” and “Promoting the district nurse's ability to pay attention to related parties’ need off support”. These categories fell under two themes; “Staying ahead to meet the whole human” and “To be available and  responsive to the desires of patients and related”. Conclusion: There were differences in using or not using procedures between the municipalities. The district nurses use several methods to support related who’s taking care of individuals with dementia, but feel that they are sometimes engaged late, which prevents them from providing health promotion and optimal care. The district nurses wished for routines, more education in the area as well as tools that could facilitate their work to highlight and identify related persons support needs and wellbeing.

ISSUES OF TRANSFER PRICING Transfer pricing is a very discussed topic of recent years, both by tax subjects, tax advisors as well as by tax administrations. This is due to activities of OECD and the European Union in this area, as well as due to increase in number of tax audits focusing on transfer pricing. The key documents are rules issued by OECD in the form of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, which is being constantly revised and supplemented, the latest revision being issued in 2017. In the narrower terms, transfer pricing may be defined as prices for transactions between connected (related) parties. In broad terms, transfer pricing may be defined as any and all transactions between connected (related) parties including in particular transfer of goods, providing of services, transfer and other transactions concerning intangibles, cost contribution arrangements and business restructurings, as well as related tax administrations procedures when deciding on tax duty in connection with the transactions performed between the related parties and the transfer pricing documentation. In the first and second part of this thesis I am outlining the historical progress in activities of OECD in the area of transfer pricing since the first report issued...

Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.