The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

This essay examines the differences and similarities, weaknesses and strengths of the two Cognitive Semantic theories Conceptual Metaphor Theory and Principled Polysemy Approach to Meaning Analysis. To illustrate the two theories, the Swedish verb-particle construction "gå upp" is examined and analyzed accordingly. The results showed differences in the number of polysemous meaning found. The methodological evaluation showed that the differences in the underlying ideas concerning meaning-construction behind these two theories make them incompatible..

This thesis in social anthropology is based on a field study on the Internet exploring Tibetan identity. With a post-modern approach the thesis explores the possibility fora non-tibetan to create a Tibetan Internet identity and become a part of the Tibetan community that exist on the Internet..

Bakgrund Det finns stora risker att personer med autism och utvecklingsstörning har ett problemskapande beteende. Omgivningen behöver tydliga rutiner och ett genomtänkt bemötande i kritiska och våldsamma situationer. Personalen spelar en avgörande roll för händelseutvecklingen. Ett lågaffektivt bemötande erbjuder metoder att förebygga och hantera problemskapande beteende på ett icke-kränkande och icke-våldsamt sätt genom flexibel kravanpassning.Metod Tre fokusgruppsamtal med sammanlagt 12 pedagoger på tre olika särskolor för elever med autism. Samtliga pedagoger har det senaste året gått en tredagarskurs i lågaffektivt bemötande.

Denna studie undersöker om dold språkförståelse i ett andraspråk kan synliggöras vid återberättande på förstaspråket. Det kan vara svårt att skilja språkutvecklingen hos barn med typisk språkutveckling med svenska som andraspråk från språkutvecklingen hos flerspråkiga språkstörda barn om man testar dem på andraspråket. Därför behövs det referensdata för normalspråkiga barn. Sexton barn i femårsåldern med normal språkutveckling, åtta enspråkiga barn med svenska som första språk och åtta flerspråkiga barn med arabiska som första språk och svenska som andraspråk, testades med Buss-sagan (Buss Story Test, BST) och TROG (Test for Reception of Grammar). De flerspråkiga barnen fick sagan uppläst på svenska och återberättade först på svenska och sedan på arabiska.

The purpose of this paper is to survey the textile based proto-industrialism in Sweden in the middle of the 19th century. This case study is founded upon Anders Hansson?s pre-industrial textile production at the estate of Mölneby, Östra Frölunda in the rural district of Kind in the province of Västra Götaland.Account books from the year 1853 related to Anders Hansson?s wool fabric manufacturing have been looked into and categorized using a quantitative research method. The research has also been supplemented with a number of interviews.The result of the survey shows that Anders Hansson?s business activities fit into Mendel?s theory of proto-industrialists at a practice level.By collaborating with a merchant in Gothenburg the fabrics were traded in unknown markets, as well as in more familiar neighbouring districts.

Title: Register now and stay in touch ? a study about the relationship between CRM-system and business performance.Purpose: The purpose with the study is to identify if there is a positive relationship between CRM-system and business performance in Swedish multinational companies in the industrial sector.Audience: This essay is addressed to the Swedish multinational companies in the industrial sector.Methodology/ Approach / Design: We have applied a qualitative method, with a deductive approach. Through an in-depth interview with the case company Benzlers AB, which provided the empirical basis, supplemented with the CSI-values.Conclusion: The study has presented evidence, that there is a positive relationship between CRM-system and business performance which has been confirmed by the positive increase in the CSI-value after the implementation of the CRM-system.Originality/ Value/ Contribution to knowledge The study contributes with its own results that fill in the knowledge gap about the subject in Sweden. The study finds that the CRM-system effectives the interaction with the customer and thereby business performance increase, with the CSI-value as unit. This therefore increases the value and importance of investigation of Swedish multinational companies, whose purpose is to satisfy the customer and at the same time, increase the business performance.Future research: For future research we suggest publishers to base the empirical basis through additional in-depth interviews with added case companies. In order to confirm the relationship between its validity in the industry, and also indentify what happens between inputs and outputs, which leads to increased business performance.Keywords: Customer Relation Management (CRM), CRM-system, customer satisfaction, business performance, Customer-Satisfied-Index.Thesis type: Business economy 61-91, Bachelor essay, Marketing (15 credits), spring 2010th..

This paper aims to discover if the customers meeting with a company?s website can be described through theories derived from both web usability and theories concerning physical meetings between customers and salespersons in a traditional way. The conducted research involves five interviews as well as participating observations witch where analyzed with a hermeneutical approach. The most prominent results are that the web based customer meeting can be described through both of the theoretical perspectives witch results in a broader and more colorful portrayal of the individuals encounter with a commercial website..

This study has been conducted with the purpose to examine the marketing effects of waiting lines on the customer- and brand experience. Our ambition has been to describe how the waiting line can be used to heighten the positive experiences. The study has had a qualitative, as well as an inductive approach towards the subject. The study is mainly based on nine interviews with a total of ten respondents employed at nine different companies relevant to the subject. In the final chapter of this study we present our results and conclusions..

A patient simulator for testing anaesthesia machines has been developed at Maquet Critical Care AB, to reduce costly and time-consuming experiments on animals. The device simulates human lungs regarding lung dynamics and volume, uptake of anaesthetic agents and the production of carbon dioxide, heat and moisture. Further demands on the simulator are durability and size; the device shall be compact enough to be moveable.The resulting simulator fulfils the requirements and enables better repeatability and ability to test extreme cases than experiments on animals do.Uptake of the anaesthetic agent is achieved in a active carbon filter and controlled by regulating the flow. The flow is created by a regenerative blower and controlled using a proportional valve. The uptake can be set by the user or by a simple uptake model modified to recursively handle changes in the concentration of anaesthetic agent.Carbon dioxide is fed into the system from a tank by a mass flow regulator.

In this essay, I investigate Swedish possibilities to influence the Common Agricultural Policy of the European Union (CAP). After having summarized my findings, I try to explain the structure of influence by using Multi-level governance theory.Ten years have passed since Sweden joined the Union, and many changes have followed in the agricultural sector. By investigating the small country of Sweden's possibilities to influence CAP, I hope to be able to get a notion of the possibilities to influence the EU in general. The essay examines four possible paths for agricultural interests to influence the policy process in Brussels:* Through elected representatives of Sweden in the European Parliament, the Council of Ministers and in the Swedish Parliament* Through subnational institutions, such as the local authorities and regional representatives.* Through the Swedish Agricultural Office* Through the Swedish pressure group within the agricultural area, LRFThese four groups all have very different channels to the policy process on agricultural issues. The differences are mostly in terms of decisive power or advisory power and institutional contacts or lobby contacts.

Så mycket som 83 % av alla företagsförvärv misslyckas med att öka aktieägarvärde och hela 53 % minskar till och med i aktieägarvärde (Daniel & Metcalf, 2001). Det är mycket lättare att göra själva affären, än att få den att fungera menar Nguyen & Kleiner (2003). Misslyckade företagsförvärv beror oftast på kulturella skillnader mellan företag och implementering av företagskultur är en nyckelfaktor för ett framgångsrikt företagsförvärv (Lodofors & Boateng, 2006).Syftet är att undersöka implementering av företagskultur efter ett företagsförvärv och att kartlägga ledningens och mellanchefernas egna upplevelser av framgångsfaktorer och svårigheter under processen.I den teoretiska referensramen definieras företagskultur och beskrivs utifrån ett flertal kulturella nivåer där värderingar får särskild uppmärksamhet då studien fokuserar på värdegrundsarbete. Det görs även en beskrivning av olika sätt att utveckla kulturer på. Vidare beskrivs faktorer som ledning och chefer bör ta hänsyn till vid implementering av företagskultur.

AbstractTitle:Lean Production in The Public SectorsLevel:Final assignment for Master of Science in Business Administration.Authors:Simon Mårtensson and Ramnpreet Kaur MaanSupervisor:Stig Sörling and Tomas Källquist.Examiner:Lars-Johan ÅgeDate:2015 ? June.Aim:The use of Lean Production in the public sector is increasing and there are still opportunities for improvement that contributes to a higher customer value. According to previous research that has been done, there is a lack of research in the field of Lean production in the public sector. Thus, the aim of this study is to create an understanding of how Lean production as a concept can help to influence employees to work with continuous improvements and customer value in the public sector.Method:The study has a hermeneutic perspective as a starting point where the substance is studied from an operator approach. We have chosen to build our study with the help of deduction starting with a theoretical framework and then go into the empirical framework.

In this text I will work on three situations from my daily work as a pedagogue at preschool. The situations are about how pedagogues at preschool relate to children in difficult situations, e.g. when they pee in their pants or long for their pacifier. Those are situations which occur frequently at preschool, but they are still rarely coming up for discussions. The problem in the situations is difficult to describe which makes the essay a suitable form for me to explore and discuss it.