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.

Purpose: Corporations today see a greater responsibility towards society regarding the environmental impact of their actions, using available transportation options that are more eco-friendly can reduce this impact significantly. Martinsen and Björklund (2012) identifies a set of gaps between supply and demand of green logistics services. This paper aims to address what it is that affects the demand for these alternative solutions and what could be done to increase the usage of them, thereby decreasing this gap.Design/methodology/approach: A quantitative study with six Logistics Service Providers (LSP) and 24 companies that purchase transportation services, all operating in Sweden. Data is collected through semi-structured telephone interviews with people responsible for the purchasing of transports as well as key account managers within the service providing companies.Findings: Just as the LSP?s interviewed in this paper thought, the main focus of the transport buying companies are the costs.

?Sjuksköterskor har en nära relation till patienter och anhöriga och bör efter bästa förmåga möjliggöra deras delaktighet i vården. Trots att riktlinjer om hjärt-lungräddning (HLR) menar att beslutskompetenta patienter ska vara delaktiga i beslutet om ej-HLR, fungerar det inte alltid så i praktiken. I och med detta kan sjuksköterskor få svårt att hantera situationer som uppstår kring beslutet om ej-HLR. Syftet var att belysa patienters respektive anhörigas delaktighet i beslutet om ej-HLR.

Background   The patient's rights to self-determine their own health care is described in Swedish legislation and guidelines. However, due to infancy, unconsciousness, severe brain damage or certain diseases, some patients might be unable to make such decisions. Ethically difficult situations do occur, not infrequently associated with culture. Since the patient is vulnerable, there is a risk that the patient in the treatment and care can not be bothered to maintain right to autonomy and that the nurse violates patient integrity.Aim                 The aim of this study was to illustrate the nurse's dilemma when the patient refuses vital caring efforts.Method           A literature review of eight scientific articles with a qualitative approach was performed.Results           The results revealed the following domains to describe the nurse's dilemma when the patient refuses vital care interventions: patients? reasons for treatment refusal, the nurse's understanding of the patient's refusal of care and contradictory legislationConclusion     More knowledge and discussion of the patient's decision-making competence is needed for both the nursing profession and those who make decisions on legislation..

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

This report describes a Bachelor thesis work in which a robotised laser welding cell has been modelled and simulated for the purpose of making a presentation movie. The report shows that the work has been concentrated on making the movie from the modelling phase through the recording of the movie and ending up with the editing of the final presentation movie. A pre-study was made prior the Bachelor thesis work. In the pre-study a literature study was conducted about measurement and calibration of a welding cell. Measurement of almost all equipment in the entire cell was also conducted in the pre-study.

Syfte med denna uppsats är att kritiskt granska och analysera Irving Janis begrepp groupthink samt bedöma om det är en hållbar teori.De frågeställningar jag valt att behandla är:? Vilken kritik har och kan riktas mot Irving L Janis groupthink teori?? På vilket sätt har groupthink teorin utvecklats sedan uppkomsten?För att besvara frågorna och uppfylla mitt syfte så genomförde jag en litteraturstudie där jag utgick från en kvalitativ ansats.Resultatet visade att sedan Janis myntade begreppet 1972 har kritiken främst riktats mot det bristfälliga stöd teorin fått, dess negativa utformning samt Janis snäva inriktning på när groupthink leder till fiaskon. Utifrån denna kritik och min egna analytiska förmåga kommer jag fram till groupthink teorin inte är att ses som en hållbar teori. Det sätt groupthink teorin utvecklats på är att den gett upphov till flera andra förklaringsmodeller när det gäller beslutsfattande i grupp samt att den verkat som en katalysator för detta område inom smågruppsforskningen..

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Alltför många organisationer har datalager innehållande stora mängder sovande data, det vill säga data som sällan eller aldrig används. Sovande data påverkar en organisations datalager negativt eftersom den försämrar datalagrets prestanda, kostar pengar i onödan och påverkar datalagrets infrastruktur negativt. Enligt Inmon, Glassey och Welch (1997) är det en mycket svår och komplex process att rensa ut sovande data ur sitt datalager. Administratören måste ha kunskap om vilka datatabeller i datalagret som används och vilka rader utav data som används för att kunna ta bort data från datalagret. Enligt Inmon m.fl.

This thesis describes a tool for data mining used to optimize ambulance preparedness. The goal with the tool was that it should be able to retract the information necessary to be able to analyze and calibrate the preparedness model used in the software ResQMap. ResQMap is used by SOS Alarm, who are responsible for the Swedish emergency number 112, as a decision support tool for ambulance operators. It is developed by Carmenta AB, who are the supervisors of the thesis work. Also, a minor study of the preparedness models variables has been performed in order to be able to evaluate the function of the tool.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

In this paper five different commonly used methods of making a mount for a costume in along term display was investigated: The shaping of a mannequin and a polystyrene dressstand, the making of a gypsum torso, support made out of plexiglas and polycarbonte and athree dimensional mount on a board. The materials of the mounts were thoroughly takeninto consideration and described in the paper. One of the methods was put into practice in acase study of a Russian uniform dress coat. A gypsum torso was considered to be the mostappropriate mount in this case. The dress coat was to be displayed at the Garnisons- ochluftvärns museum in Halmstad.

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.