SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

The purpose of this study was to examine work related stressors and related coping strategies among case managers at a domestic violence shelter in the United States. We further wanted to examine whether locus of control among the participants could be related to work related stress and coping strategies. Qualitative interviews were performed with eight case managers to gain knowledge about the stressors and coping strategies they used by examining their thoughts, feelings and experiences. The result showed that the case managers experience a number of stressors in their work environment such as system problems (e.g., lack of re¬sources and time pressure) and emotional stress. Coping responses among the case managers included efforts to alter the problem, so called problem focused coping, efforts to control emo¬tions, so called emotions focused coping and social support from colleagues.

Mechanical relays are more and more being replaced with semiconductortechnology. In this thesis it is investigated if and how the larger loads couldbe controlled by transistors. The main part of this work aims to create andverify a solution that can control the starter motor, as well as protect it incase of any failure. The different malfunctions that the solution protectsagainst is high current, too high peak current, low current, maximum cranktime and minimum cool off time. The timers also protect indirectly againstoverheating of the starter engine.The transistors used are BTS555, from Infineon.

Ambulanspersonal skall i sitt dagliga arbete lyfta och behandla patienter. I varje ambulans finns två ambulanssjukvårdare (kan även vara sjuksköterskor med eller utan specialistutbildningar) som har genomgått ett lyftprov som bekräftar att de på två man klarar att lyfta en patient som väger 90kg. Då en patient väger 150kg (gravt obes patient) eller mer blir det problematiskt, både ergonomiskt och medicintekniskt. Antalet överviktiga ökar, även de som räknas som gravt obesa. Syftet med denna uppsats vara att beskriva ambulanspersonalens erfarenheter då det gäller ambulanstransport av gravt obesa patienter.Enkäter besvarades anonymt av personal på en ambulansstation i södra Sverige.

In cooperation with Hälsoteamet Halmstad a pilot study was made to see if whole body vibration exercise has any effect on muscle strength, movement and experience of pain in people with knee osteoarthritis. Today whole body vibration exercise is a revolutionary exercise method that needs more studies to show the positive and negative effects. Osteoarthritis is a degenerative disease where more cartilage is destroyed than replaced. The most common symptoms are pain, stiffness, restricted movement, muscularly atrophy, tenderness and instability. The cartilage needs pressure to rebuild, it is therefore important that the patient exercise.

Camelids, especially alpacas, have increased in popularity during the last decade, with the result that they are more frequently encountered by field practicing veterinarians and pathologists. Knowledge regarding their health care and their diseases under Swedish conditions is, however, limited. This became clear in a postal survey among Swedish alpaca owners conducted in 2008. To improve knowledge about camelids in Sweden, this study has examined 107 necropsies, including 93 alpacas and 14 camels, conducted at the National Veterinary Institute (SVA) in Uppsala and at Eurofins in Kristianstad and Skara during the period 2001-2013. The study has shown that camelids in Sweden suffer from diseases similar to those previously reported in other countries in Europe and North America.

This report describes the nutritional requirements of the dog and cat. You are also able to learn about the most common diseases in the dog and cat where food has an important role in both prevention and recovery of these diseases. We describe FLUTD, canine urolithiasis, heart- and kidney disease, gastrointestinal diseases and obesity. You have to know the right balance between different nutrients to decrease the stress on the body and to prevent the advancement of the diseases. Finally we discuss the differences between three manufacturers of veterinary prescribed diets and two commercial pet foods..

The aim of the present study was to investigate the effect of strategy for grouping calves into group pens with automatic milk-feeding systems on the calves' health and growth rate. The usefulness of changes in feeding behavior recorded by the computerized milk-feeder during periods of illness to identify calves with clinical diease was also studied. In the first experiment, 64 calves were moved in and out of group pens in a continuous way, while 46 calves were transferred into group pens until the the pen was considered "full". The calves in the latter groups were then held together until weaning. It was found that calves in the fixed groups grew approximately 100 g / day more compared to the calves in the dynamic groups. Signs of clinical respiratory disease were less frequent in this group, while the incidence of diarrhoea was slightly higher. In the second experiment health parameters, milk consumption and feeding behaviour was recorded daily for 46 calves.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

Företag idag söker ständigt nya och förbättrade konkurrensfördelar, som är en konsekvens av den snabba och ökande globaliseringstrenden. Ett viktigt grundincitament för att skapa dessa fördelar samt bemöta omvärldens föränderlighet och krav har bidragit till att allt större fokus riktats mot behovet av en bred kompetens, det vill säga ett utvecklat humankapital, inom företag. Humankapitalet är en av de mest betydelsefulla grundpelarna i ett företag då företaget är beroende av de anställdas kompetens och innovationsförmåga. Det är således viktigt att ett företag styr humankapitalet på ett sådant sätt att det når en stärkande eller förädlande effekt. Ett sätt för att strategiskt styra förädlingsprocessen av humankapitalet är att nyttja Simons Levers of Control, vilken även går under benämningen Simons styrmodell.

Active headsets have been on the market for years and now it is time for something else to enter the stage. The technology of active noise reduction can for exmple also be used in ventilation systems for reducing ventilation noise. An active control system principally consists of four important components, namely the downstream error microphone, the upstream detection or reference microphone, the digital signal processor (DSP) and a loudspeaker. The upstream reference microphone listen to the primary ventilation noise and sends it to the DSP which makes a phase shift to the signal and sends it to the loudspeaker. The loudspeaker sends out the opposite waveform of the incoming one and reduce the primary ventilation noise.

Background: Each year approximately 30 000 people suffer from stroke in Sweden, often with substantial mental and physical consequences. Those who suffered from stroke handled the situation by mourning what they had lost and by accepting their changed body and life situation. For those who provide care for people who has suffered a stroke help and support was required. The caring science perspective was based upon caring and suffering. Aim: The purpose of this study was to describe family caregivers? experiences of caring for persons who had suffered a stroke.

This report is a description of a developed educational simulator over rail vehicles and its components. The simulator is a hardware-based prototype over a door system on rail vehi- cles. System specialists and technicians will use the prototype. The Simulator should give the user a technical demonstration on how components work in a door system. The proto- type consists of motor, switch, relay and sensor.

Ett arbete om hur man utformar externt informationsmaterial.

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.