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.

April 28th 2010 the Swedish parliament decided that the combined teacher exam will be divided into four parts. This means that the education for preschool teachers and primary school teachers will have to be separated and future teachers will have to decide before their studies what ages they want to work with. To investigate if this could affect the quality of the choice I have interviewed 5 new teachers from the combined teachers program about what ages they wanted to teach before they began to study and what ages they wanted to teach after completed studies. I did this to see whether the choice was influenced by the educations or not. It turned out that all 5 had an idea of what ages they wanted to teach in before they began the educations and only one of my interviewees changed her mind during the studies.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The aim of this Masters thesis is to examine the librarian discourses that can be identified in the job advertisements of today, to examine how the discourses differ and also how these discourses might influence the librarian profession and its status. The method of investigation is a qualitative analysis of printed sources, using Ernesto Laclaus and Chantal Mouffes discourse theory as well as the theory of professions as a theoretical base. The thesis shows that two discourses can be identified in job advertisements for 2004, one public librarian discourse and one scientific librarian discourse. The major difference between the two discourses are work tasks where the public librarian discourse very often contains areas of responsibility and development work, whereas the scientific librarian discourse often contains administrative work tasks. Other differences include a great demand for driving licences and an interest in children and youth in the public librarian discourse, something which is not asked for at all in the scientific librarian discourse where there is a great demand for knowledge of languages instead.

The district nurses' duties with all organisational changes, above all during the last 20 years, have been changed. Economy and listing governs which visits that to be prioritized. The aim with this study was to examine what district nurses in the primary care in Uppsala län has for view about their occupational role. The method was qualitative and the selection comprized ten district nurses in Uppsala län that were interviewed individually on the basis of a semi structured interview guide that the authors the actual created. In the wide analysis of the results could a theme, As a rubber screw in a shrinking hole and three central categories be discerned, Occupational role, Diversity and Organisation.

This paper examines the professional role of the music journalist and how it has been affected by the expansion of the Internet. The study aims to examine  the profession's outlook and how professional music journalists are working to reach the public with interesting information, despite the fact that the audience of today often can be first to deliver the news. Through qualitative research interviews with three current music journalists the professional role and its development is examined. Based on theories and previous research on journalism, how the media communicates and its importance to society, what it is to be a music journalist and the spread of digitization and the impact of file sharing the results are analyzed. The conclusions of the study are that it isn?t a profession that is disappearing but rather a profession that is working towards a new future.

In recent years it has become more and more common with discussions concerning professionalization in professions such as archivists. Professionalization means that a profession strengthens, develops, innovates and monopolize their business. In order to strengthen the profession you can also use a variety of strategies and these strategies emphasises the process where a profession is being professionalized or is about to be professionalized. This development of an occupation could start within ABM-cooperation?s.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

This bachelor thesis explores how librarians are portrayed in fiction literature. The aim is to see how the librarian and their work tasks are described. Our material consists of 12 fiction novels from the years 2000 to 2012 (with an exception of a book from 1998). We have used discourse analysis in order to examine the picture of the librarian.We have used three major questions: How is the librarian portrayed in our selected fiction literature from year 2000 until today (the beginning of 2013)? How are the librarians profession portrayed in our selected fiction literature? Does our selection of the fiction literature give a positive or negative image of the librarianand how can that affect the view of the profession?Our analysis resulted in the discourses the librarian and literature and the librarian and the library.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Syftet med vår uppsats är att undersöka hur ledningen presenterar styrtekniken Regeringenoch vad som händer med Regeringen när den används av IT-konsulterna.Teori:För att undersöka hur IT-konsulter hanterar och uttalar sig om en styrteknik, Regeringen, harvi valt översättningsmodellen för att studera detta. Som en del i det har vi även använtforskning kring redigering, inskription, lösa kopplingar samt handlingsnät för att undersökahur Regeringen har gjorts stabil hos IT-konsulterna i organisationen. Vi har valt att se ITkonsulternasom en profession för att kunna använda isomorfism för att studera om det finnsen spänning mellan IT-konsulterna, som profession, och styrtekniken Regeringen.Metod:I vår studie har vi intervjuat fem stycken personer där vi fått ta del av deras uttalan och syn påRegeringen. Vidare har vi analyserat fem stycken textdokument som beskriver hur ledningenväljer att presentera Regeringen för IT-konsulterna. Vi har utifrån vårt empiriska materialurskiljt tre huvudrubriker som grundar sig i våra tre frågeställningar.

Forskning visar att många yrken kämpar för att få benämnas som professioner. För att kunna klassas som profession krävs det att yrkesutövningen uppfattas som professionell. Detta handlar om sociala konstruktioner som kontinuerligt utsätts för tvivel och omförhandling vilket tyder på att en professionell identitet skapas genom fortgående processer. Tidigare har fokus legat på just profession som ett statiskt begrepp men välfärdssamhällets utveckling har skapat ett behov av att revidera fenomenet till de mer dynamiska begreppen; professionalisering och professionalism.Vi kan se att det finns forskning kring olika yrkens professionaliseringsprocess såsom sjuksköterskor, socionomer, barnmorskor, bibliotekarier med flera men vi saknar en liknande studie över administratörsyrket. Administratörsprogrammet utgör en av utbildningarna på Högskolan i Borås.

Vårt syfte har varit att, med stöd av kvalitativa intervjuer samt litteraturstudier, undersöka hur förskollärare uppfattar professionalisering samt sina unika kompetenser. Begreppen profession o?ch k?ompetens utgör grunden för våra val av teoretiska utgångspunkter samt tidigare forskning. Studien har för oss synliggjort att även om förskollärare är positiva till professionalisering så förekommer det ingen djupgående relation till begreppet. Detta kan bero på att professionaliseringen främst har hanterats på en facklig samt statlig nivå och utan större förankring hos förskollärarna själva.

The main purpose of this masters thesis is to investigate how male public librarians experience working in a female-dominated area by interviewing eight male public librarians. We want to find if our informants have experienced, or are experiencing, that the library users react differently to the male librarians, as opposed to the female librarians, with focus on possible prejudices. Besides this we want to investigate if the male librarians have had any reactions from their colleagues based on the fact that they are men working in a female profession. We are using three theories in this thesis. The first theory is based on an article by Christine L.