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.

Thesis completed by Johan Arvidsson, Alex Rasooli and Pontus Winroth, students at master program Product development and Design at the School of Engineering in Jönköping Sweden. The project comprises 30 ECTS credits and was carried out during the semester in the autumn of 2007.It was carried out in cooperation with Eksjöverken AB, subcontractor within the truck industry with special knowledge within the area of complicated machinery construction work. Job initiators at Eksjöverken were Mats Svanberg and Kjell Nygard. Dag Holmgren was acting as a tutor from the university. The task was to develop tools for trucks, primary toolboxes but in case of time also under run protection.

ABSTRACTPurpose/Aim: This essay aims to investigate what picture (obvious and hidden) of men and womens equality in our society that is to be found on DN Debatt.Material/Method: The material consists of 175 articles from DN Debatt during 2004. A content analysis and a rethoric analysis has then been used as a method of analysing the material.Main results: Men are much more represented on DN Debatt then women. The underlying picture of men and women that is presented sees men as being the ones who are in charge of all the important and ?big? Decisions and questions in our society. Women on the other hand are pictured as, although they have reached higher positions in society, the ones who to a high degree focus on closer and more socially important issues.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed Decisions.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic Decisions.

The purpose of this paper has been to reach a greater understanding in how moral inflicts social workers way of handling everyday situations. In what way, if in any way, moral comes to play a part in the making of Decisions. In order to reach this understanding we have interviewed two different groups of social workers which we also later on came to compare . One of the groups contained six interviewees and the other group contained five interviewees. Both of these groups were in the ages between 27 ? 52.To shed some light over this phenomenon did we use two theoretical perspectives, first Kant?s morale theory and second, consequentialistic utilitarism theory.As a result from the interviews we?ve made, we came to an understanding that the meaning of morale and in what way it can be applied in the everyday work differs between these two professional groups.

This paper examines the concept of heritage and which factors that determines how we evaluate and select what should be considered cultural heritage. This has been examined using a qualitative study involving interviews with seven people working within different parts of the cultural heritage sector. The purpose was to get a picture of what the public sector?s cultural heritage consists of and why so. The research question was: What gives the status of cultural heritage? This was examined by looking at further questions: What defines the concept of cultural heritage? Who decides what should be considered cultural heritage? What is significant when discussing cultural heritage? One conclusion is that the concept itself is experienced as diffuse but that the meaning can be summarized as the traces we leave behind to be preserved by future generations.

När en person drabbas av en kronisksjukdom förändras hela livssituationen för den drabbade och deras familj. Syftetmed denna studie var att beskriva makars upplevelser i samband med beslut ompartners flytt till särskilt boende för personer med demenssjukdom. Studienbaseras på tretton intervjuer som analyserades med manifest kvalitativinnehållsanalys. Resultatet strukturerades i sju underkategorier och fyrakategorier. Dessa beskriver hur anhöriga, oberoende av kön, upplevde att tabeslutet om att flytta sin make/maka till särskilt boende för personer meddemenssjukdom som känslomässigt påfrestande.

The aim of this essay is to give the reader an idea of how the European agricultural policies have developed, in regard of sustainable development, since Sweden became a member in the union 1995. The main aspect that?s been investigated is the issues regarding sustainable development and how the issues regarding the ecological farming methods have been dealt with. My research questions are:- How has the European environment- and agricultural politics changed since Swedenjoined the union in 1995?- What consequences have the changes had for ecological farming?The answers to the stated questions are that there have been several treaties in the field of environmental development of the agricultural policy, starting with the Maastricht treaty and ends up with the European Action Plan for Organic Food and Farming.

This study focuses on carpooling and how carpools can be better integrated into today's society. The purpose of the study is to investigate what affects the motorist?s Decisions to become a member of a carpool. The study will highlight the barriers and drivers of membership in a carpool. It is important for the future to change the attitude of motorists and get more motorists to choose more sustainable modes, as is the concept of carpooling is a good solution.The study is based on a qualitative approach with six respondents from the Eskilstuna municipality.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing Decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed Decisions.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic Decisions.

A common goal in practical forest management is to maximize the yield, measured in economical terms. When a forest stand is thinned a so called inoptimality loss can arise due to non-optimal Decisions. This means that the selected management schedule results in a lower net present value than the optimal one which lowers the profitability for the forest owner. Holmen Skog uses the term tract which means an aggregation of stands made before a management action. A tract should be delineated in different tract parts in connection with pre-thinning planning if there is different bearing capacity within the tract, different thinning grades should be used or if the tract contains a weaker part that should not be thinned.

The purpose of this study is to find out teachers and students thoughts about sustainable development. Research shows that sustainable development should be a part of all education. When this is the case, the student´s will develop a competence to act in this matter. This is important so student´s encourages to act and make Decisions based on knowledge about sustainable development. This field investigation is based on four interviews with teachers and eleven interviews with student´s. The result shows that the teachers has learned a lot about the concept, and in different ways realizated this in their teaching.