AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

ABSTRACTThis project thesis has been written at the request of Mälardalens University, Västerås.The aeronautical engineering students at Mälardalens University and the pupils of Hässlö upper secondary school, all gets the opportunity to perform a computation lab with a real turbojet engine during their study. The goal of the lab from the University is that it should give the students applied experience from the theory part of which has been tought in the course ?Aircraft Engine Technology?.                      The pupils of the Hässlö upper secondary school are performing simpler calculations from the measured values of the equipment. This turbojet engine is located at Hässlö airport in the premises of Hässlö upper seconday school.Since the installation 1989, the engine has lost both thrust and reliability. This makes the theoretical computations made by the students inaccurate.

Upper secondary schools programme - a qualitative study about the collaboration of the Youth- and family team, the upper secondary schools and the police to prevent drugsAuthor: Åsa GöranssonSupervisor: Björn JohanssonThis essay discuss drug preventative work performed by the members of the ?Upper secondary schools programme?, which is a part of the Youth- and family team of the Social Services. They perform this work in collaboration with the police and upper secondary schools in Örebro.The purpose of this essay is to investigate and describe this collaboration. More specifically, the purpose is to study the contents of documents of the municipality of Örebro concerning drug prevention aimed at youths through collaboration and compare with the actual work that is carried out by the Youth- and family team through collaboration. Further issues dealt with are possible improvements and if the parties concerned feel a need for a documented structure concerning their way of working.I have used a qualitative method and I have interviewed members of parties concerned.

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

Det här arbetet handlar om flow och hur begreppet samverkar med olika aktiviteter i våra liv. Bakgrunden till flow förklaras inledningsvis i kapitlet om teoretisk bakgrund och sätts senare i relation till inre förändring, socialt samspel, fysisk aktivitet, kommunikation, samt pedagogik. Syftet med arbetet är att ge svar på hur flow kan användas i undervisning. Som metod för datainsamling har jag gjort en gruppintervju med fyra lärare aktiva vid Musikhögskolan i Malmö. Gruppintervjun fungerade som ett vardagligt samtal mellan fyra personer och resultatkapitlet är sammanställt i sex rubriker: Introduktion; Personernas uppfattning om flow; Vägar till flow och hinder på vägen; Gruppflow; Flow, kvalitet och kommunikation; samt flow och undervisning.

Wood has always been an important material for people, and it is used for many applications. As for example, fuel for cooking and heating houses, construction materials and for constructing means of transport. Since wood also is a material that with time biologically degrades due to activity by micro organisms and wood fungi it is important to find ways to protect and further lengthen the life span of the material when in service. One method is to decrease the amount of water in the material by impregnation with an hydrophobic oil. The Linotech method which uses only pure linseed oil is one such possible method. The aim of this study was to investigate the possibility to at the same time impregnate and stain/colour wood samples of pine and spruce by using the Linotech method.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Grief research generally demonstrates that children and teenagers who have lost a parent in suiciderisk developing severe psychological and physical morbidity, as well as social disabilities, in adultlife as a result of traumatic aspects of the death and complicated grief reactions. The youngbereaved also run a highly increased risk of developing suicidal behaviour or to commit suicidethemselves. Despite these alarming reports, the research field is poorly explored and studies thattake an interest in the long-term consequences and the subjective experiences of the bereavedyoungsters are lacking. A qualitative study using narrative methods has been carried out toexamine the experiences of four young women, who during adolescence lost a father in suicide.The study specifically focuses on the grief process, the short- and long-term consequences, and theneed for social support in relation to family, extended network and society. The study reveals thatthe women?s traumatic loss has shattered their basic assumptions about the world as a safe andmeaningful place.

The aim of the study is to examine factors influencing students? feelings of pleasure or pain associated with school mathematics. Own experience of students? frustration about mathematics and concern about students not reaching desired goals is the driving force in this study. It contributes with knowledge from the students' perspective.

Title: Music-esthetical productions in the educational work - a case study of the Allvar Gullstrand highschool.Problem: A problem associated with working with project- and thematic studies which result in esthetical productions is that it often demands extra effort and time beyond the schedule to carry the production through. There are no instructions saying that schools are to work with this kind of arrangements, but nevertheless it occurs in most schools, however in a different extent, quality and form. Purpose: The purpose of my study is to elucidate possibilities and limitations in different methods of work and structures, and also examine what motives the teachers and the school management have for working with a music-esthetical production as a goal. Method: I have done a qualitative case study of a Swedish upper secondary school where I interviewed four teachers and one principal, to get a view of reality and examine how teachers with different background look at, and in reality behave in, the work with music-esthetical productions in the education. Conclusions: What I have concluded in this case study is the importance of having a clear goal and that the project works are considered to create meaning and personal growth.

Sammanfattning Titel: Riskanalys i Utvecklingsprojekt Författare: Marina Mattsson, Johanna Olofsson, Louise Larsson Handledare: Eva Lövstål Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Med utgångspunkt från problemdiskussionen är vårt syfte att ta fram dimensioner som är lämpliga för att beskriva hur utvecklingsprojekt gör riskanalyser och vad dessa innehåller. Metod: Vi har i vår uppsats använt oss av en kvalitativ metod. Vi har genom muntliga intervjuer försökt reda ut hur man i produktutvecklingsprojekt gör riskanalyser. Vi har läst forskningsartiklar och litteratur för att sedan gå ut och göra vår empiriska undersökning. Detta för att göra jämförelser mellan författarna och projekten.

The intention of this final thesis is to examine how to create a schoolyard that inspires children at the age of 6 ? 12 years to play and give them possibility to develop. To get a lot of knowledge in this subject, I have combined studies of literature with practical studies at Hosjöskolan in Falun. During my practical studies I have done interviews, walks in the area with the children and visited other schoolyards. I have based a design proposal for the schoolyard of Hosjöskolan on these studies.

Agricultural soils constitute the base in human food production and soil content of organic matter and plant nutrients together with soil microbial activity are all important parameters for high crop yield of good quality. These parameters are dependant on proper fertilization.Anaerobic digestion of organic wastes for biogas production generates a liquid residue called biogas residue (BR). It contains organic material and plant nutrients which makes ita potential fertilizer for arable cropping. However, it also contains heavy metals and toxic organic compounds and it is therefore in need of evaluation before usage.Microbial tests were performed aiming to evaluate the agronomic traits of four different BR and to find a viable procedure for evaluating slurry fertilizers. Two experiments where soil respiration and soil potential denitrification activity (PDA) was measured at fertilizer addition were performed.

Sammanfattning Titel: Riskanalys i Utvecklingsprojekt Författare: Marina Mattsson, Johanna Olofsson, Louise Larsson Handledare: Eva Lövstål Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Med utgångspunkt från problemdiskussionen är vårt syfte att ta fram dimensioner som är lämpliga för att beskriva hur utvecklingsprojekt gör riskanalyser och vad dessa innehåller. Metod: Vi har i vår uppsats använt oss av en kvalitativ metod. Vi har genom muntliga intervjuer försökt reda ut hur man i produktutvecklingsprojekt gör riskanalyser. Vi har läst forskningsartiklar och litteratur för att sedan gå ut och göra vår empiriska undersökning. Detta för att göra jämförelser mellan författarna och projekten. Slutsatser: I de produktutvecklingsprojekt som vi har haft tillfälle att studera gör alla riskanalys.