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.

This paper's purpose is to examine the mandate and the role of the UN as an administrative actor. Today, we often see post-conflict territories in the need of governance. In the absence of local supported government the UN has the ability to fill that void. The paper will look at two actual examples where the UN has assumed the role as administrator; West Papua and East Timor. I will conduct the research by using books and scientific articles from journals..

In many of the world's countries, there is a national organization responsible for marketingthat country as a tourist destination. Through their offices, these organizations work towardsthe creation of effective strategies and a deeper understanding of local markets. Usingqualitative methods such as interviews, observations, and thematic analysis, we managed toinvestigate how the Czech and the German national tourist offices operate, and whatstrategies they are implementing to increase the volume of tourism. The study focused on theanalysis and comparison of the organizations' goals and communication channels.The results show that the investigated tourist boards operate in a similar manner with smalldifferences concerning choice of strategies and communication channels. These discrepanciescan be partly explained by differences in the organization's ownership forms and theconsequences that follow that fact.

This thesis has identified and studied measures to allow for reduced use of electricity in a waste incineration plant in western Sweden. The energy extracted from the waste at the powerplant is utilized and sold in form of electricity and heat. Technical and environmentally the combined heat and power plant is by today's standards among the leading waste incineration plants in the world. The owners are constantly striving to improve the efficiency of the waste incineration plant. They have seen the opportunities for savings in reducing internal usage of electricity.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

Background: Various follow-up studies show that there are deficiencies in the care of patients affected by stroke. In order to provide good care according to the National Board of health and welfare and national guidelines for stroke care systematic quality audits need to be carried out.Purpose: To investigate if the local guidelines for stroke care in Örebro County are followed and to explore how people with stroke experience care and rehabilitation in hospital, primary care and community.Method: Primary health care records were reviewed using quality indicators in the local stroke guidelines. Samples of patients were obtained from the County´s three hospitals. Differences between men and women, younger and older, were analysed with chi-squared test. Eleven people were interviewed about their experiences of care, rehabilitation, support and participation.

Södertörn University was built in the suburb of Stockholm to bring hope for students that aren?t used to study. Ever since the university was built there has been a debate on internet message boards such as Flashback and a discourse has developed in the recent five years. The public discourse has had a negative influence on how the university is perceived by the public. The purpose of this study is to analyze how this discourse has developed the image of the university and how it has evolved.

This study focuses on the influence a user may have over his or her welfare service, personal assistance. A county, an assistance firm and a user cooperative are compared with the thesis that the organisation that surrounds the users shapes the possibilities the user have to influence his or her personal assistance. There are questions that try to answer if there are outspoken social goals within each organisation. Questions regarding influence of the user when she or he is choosing the assistance provider and the users possibility to influence and his or her power to decide who and when anyone works as an assistant are asked..

The company Pilotfish has developed the system MIVEO which is used by car-sharing to wirelessly monitor, book or otherwise manage a fleet of cars. In a car pool the system has three different types of users with varying degrees of eligibility. These are end users, administrative and service personnel. We have chosen to focus on opportunities to streamline the administrator and service personnel work with a mobile service, as these users of MIVEO often are movable and mobile. From this position we have in the study attempted to answer the following question: How can mobile services used to streamline administrative tasks? This study is about developing a mobile application that will contain the same features as the existing system, but must be mobile suit.

To study and laborate at distance, its necessary that the coursematerial is accessible via internet. Teaching at more languages than swedish bocomes more common, why the information of courses needs to exist at several languages. As teacher, you need a way to publish and edit material of a course. It also has to be easy for the students to find the information. The distance laboratory have developed an administrative websystem that handles programme, courses and students, but misses the possibility for teachers to change content at the webpages and publish new coursematerial on a way..

The first part of this essay focuses on how we relate to the landscape at the international and the national level today. The landscape convention is presented and compared to actual current Swedish policies. Different definitions of landscape are discussed. The second part renders the landscape in different archaeological contexts. The central theme is the attempt to investigate if and how we can approach prehistoric man by looking at the landscape as a socially constructed concept.

The aim of the study is to investigate how pedagogues working with gesticulation and facial expressions to communicate with children aged 3-5 years. The methods used are observations as well as interviews of educators. My empricial evidence was collected on two different preschools in Värmland County. The pedagogues are dealing with body language in a conscious way by collections as they sing and they reinforce feelings of characters support. In my conclusion I have come come to the conclusion that there is no difference on how male and female educators use gesticulation and facial expressions without its personality traits and body language often are unconsciously in conversations with children..

This master thesis project will describe and evaluate the interfaces between applications and Controller Area Network, CAN, interface boards from different manufacturers. The interfaces have corresponding functions but the usage of parameters is different. The simply communication of sending and receiving messages is more alike than the supplementary functions between the different interfaces. The CAN communication is more controlled by the CAN protocol and is therefore more alike. The evaluation shows differences and similarities between different interfaces and also difficulties and options to translate them.

The well-being of employees has become a key concept in the rhetoric of the company boards and business literature of today. There is however not much statistic evidence of a connection between economic results and the perceived working climate. This thesis sets out to investigate whether there is a positive correlation between economic results and working climate on a work group level. It also aims to study which specific working climate factors influence the results. In order to meet its purpose this thesis analyzes employee satisfaction questionnaire data and economic results from more than 300 work groups.

Abstract D Level Essay in Political Science, Spring Semester 2010 by Sangrid von Zedtwitz-Liebenstein. Tutor: Malin Stegmann McCallion. ?Democratic Accountability in Networks? The aim of this study is to highlight the problem of the democratic deficit in the private-public partnerships in Sweden. This is a comparative case study with four ideal types.