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.

Bonusen på vårt fallföretag har inte bara konstruerats för måluppfyllelse och styrhjälpmedel av företagsledningen, utan har även införts för ett strategiskt tänkande på företaget. Bonusen har medverkat till att de anställdas motivation att utbilda och förnya sin kunskapsbank har ökat. Vi kan säga att företagets bonussystem direkt är kopplat till företagets strategiska målsättning.

Tillväxt och ekonomistyrning förstärker varandra simultant då en växande företagsstorlek har en positiv inverkan på utvecklingen av ekonomistyrning. Samtidigt möjliggör en välanpassad ekonomistyrning en fortsatt hög tillväxttakt via dess förmåga att hantera tillväxthämmande faktorer. Utvecklingen av ekonomistyrning påverkas av en kombination av interna och externa drivare..

Syfte: Syftet är att se om de verksamheter som säger att de tillämpar individuell lönesättning, verkligen gör det? Metod: Vi har valt att göra en uppsats med både kvantitativ och kvalitativ inriktning. Underlaget för undersökningen har varit intervjuer med 19 respondenter i fyra olika verksamheter. Slutsatser: I tre av de fyra fall vi undersökt kan vi konstatera att den individuella lönesättningen inte fungerar.

Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

För att ett företag ska kunna tillämpa lokal ekonomi, det vill säga ekonomistyrning på produktionsavdelningsnivå, är det viktigt att produktionsledaren har ett lokalt informationsstöd. Denna uppsats belyser design och användning av ett sådant stöd. Det som har undersökts är hur ett högteknologiskt tillverkningsföretag i lastbilsindustrin arbetar vid design av ett lokalt informationsstöd. Undersökningen har även belyst vad det lokala informationsstödet består av samt vad som uppnås vid användning av ett sådant stöd. Genom en kvalitativ fallstudie på Ferruform i Luleå undersöktes detta.

Arbetet har utförts på Saab Bofors Dynamics AB i Linköping och dess syfte är att undersöka möjligheten att applicera teorin för prediktionsreglering, Model Predictive Control (MPC), på guidance systemet i en missil av typen Medium Range Air-to-Air Missiles (MRAAM). Även implementering via Explicit MPC har undersökts. I tidigare studier har det visat sig att den moderna slutfasstyrningsalgoritmen Linear Quadratic Augmented Proportional Navigation (LQAPN), som återkopplar missilens acceleration och rotation, uppvisar en bättre prestanda än de mer klassiska styrlagarna. Det främsta intresset med denna studie är därför att undersöka hur tillvida en styrlag baserad på MPC kan mäata sig med dessa resultat. Fördelen med att använda MPC är framförallt att man kan ta hänsyn till styrsignalbegränsningar på ett direkt och intuitivt sätt.

Successful broiler production in hot climates requires knowledge of how birds are affected by heat stress. It is important with access to water and good ventilation to facilitate coping with the heat. It may be useful to reduce the consumption of feed during the hottest hours of the days, which together with a few hours of extra light available could improve both productivity and animal welfare. The vision in birds is superior to that of humans and most other mammals. Continuous light and light with low intensity can cause eye injuries, affect the eye development in young chicken negatively, as well as provide increased incidence of foot pad lesions. Access to light affects the production but also the welfare of birds.

This study was conducted in the red-light area of Pune city, India. The target group of the study is sex workers that are victims of human trafficking for the purpose of sexual exploitation. The purpose of this study was to examine the initial and continuing trauma and its effects, and the coping strategies that these women develop in order to survive. The initial trauma occurs during the trafficking and seasoning process in the brothel. The term continuing trauma refers to violence and psychological trauma that are part of sex workers lives.

The transition from having been under another country?s Control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

Slutsatserna är att investeringar i sociala medier ger abstrakta för- delaren som kan påverka en organisations kassaflöde. Dessa förde- lar kan vara svåra att mäta ur ett ekonomiskt perspektiv. Det är viktigt för organisationerna är att de tar reda på vilka fördelar som påverkar kassaflödet och när dem påverkar och hur mycket de kan påverka. Detta behöver göras för att kunna beräkna investeringar i sociala medier..

This rapport aims to examine the difficulties in presenting a complex game in a way that will invite new players by making the game more accessible. We discuss and present our process on how to create an application named ?Digi?-war that is easy and fast to, both, learn and use. Our solution to this issue includes RFID-tags and readers together with four buttons, as input devices. This simple input device, placed in a gun-type Control unit, aims to provide an intuitive interaction..

The aim of my ?two years master thesis? was to examine school administrators perceptions about important information literacy skills that the students should be able to Control, perceptions about what role the teachers and the librarians have in teaching students information literacy and perceptions about the collaboration between these groups. My questions have been: Have the school administrators reflected upon the conception of information literacy? What conceptions do school administrators have about important information literacy skills that the students should be able to Control? What role do they consider the teachers and the librarians to have in making all students information literate? How do they consider the collaboration between the teachers and the librarians work? What role do they consider themselves to have on a management level to make all students? information literate? I used a phenomenographical method and carried out six qualitative interviews with school administrators from five senior high schools in the municipality of Gävle. Both public schools and independent schools were included in the study. Most of the school administrators considered information literacy to be the same as criticism of sources, which they also considered as one of the most important information literacy skills.

Scholarly publishing has since the introduction of electronically distributed periodicals seen a time of change, mainly in the STM-business (Science Technology and Medicine). The roles of the three main participants in the publication process; researcher, publisher and library are developing into new directions. Researchers themselves are taking a more active part in the discussion, with the boycott list from the Public Library of Science organization as an illustrating example. Reforms are being launched partly as an economical and efficiency issue, partly as an increasing desire from researchers to maintain the Control of scientific end result. This Master s thesis examines how the partly conflicting goals of the participants affect the conditions for scholarly publication in an electronic environment.