BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

Under 2013 och 2014 har det skett en ökning av antalet EU-medborgare som tigger i Sverige. Det har varit ett hett ämne för offentlig debatt och åsikterna har varit många och delade. Det finns flera obesvarade frågor och situationen är komplex. Behovet av kunskap i ämnet ses därför som stort. Syftet med denna uppsats var att studera medias framställning av tiggeri och romer, samt att genom intervjuer ge en bild av den verklighet som romerna i Umeå upplever.

In Sweden we have the highest rate of nontraditional students among Europe. Coincidently, we also have the highest rates of drop outs among OECD. In this particular field, drop out from higher education, there is a need fore more qualitative studies that can support the "statistics". Studies about experiences of drop outs are significant for society, university and individual. The aim of this study is to describe and understand how nontraditional student experiences drop out from higher education.

This essay deals with the political upheavals which occurred in Japan with the Meiji Restoration of 1868 and its impact on the Samurai Class. This transitional period in Japanese history is portrayed in the film The Last Samurai from 2003, and it's the comparison between this Hollywood production and the current research on the subject on which this essay focuses. Two key figures who are portrayed in the film are Nathan Algren (Tom Cruise), an American soldier from the Indian Wars of the 1860/70s who travels to Japan to quell the Samurai rebellion but ends up in captivity; only to learn their codex of honor and way of life and eventually become a Samurai himself. The other character calls himself Katsumoto (Ken Watanabe) and becomes the representative of the Samurai's struggle for their existence. Their friendship and cultural exchanges will remain a cornerstone throughout the film.

This thesis discusses how a historic woman is represented on stage today. The woman in mind is Sabina Spielrein, and she is portrayed in a play called: Name: Spielrein Sabina. She was born in the late 19th century and made a significant impact on the development in psycho-analysis. Since her letters, diaries and fragments was found 1977, and later on in 1982, nu-merous of people have been fascinated regarding her life, especially with her relation to Jung and Freud. One of my arguments is that there could be another story to tell, as she is living in a context when women were organized and struggled for their rights on many levels.

Trioplanex International AB is a part of the group Trioplast Industrier AB, which produces packaging materials for the film and hygiene industry. The group is active throughout Europe, where most of the production is located in Sweden, with head office in Smålandsstenar. Operations in Landskrona consist of Trioplanex International AB and Trioplast Landskrona.Semi-finished articles consisting of paper cores, so called bobbins, give rise to a high amount of core waste in any form of core cutting. The objective of the report is to map out all core waste and illustrate the material flow with regard to present layout and equipment.In the beginning of the project an analysis of the current process was carried out with focus on the cutting equipment. A case study in the form of an improvement work took place in order to reduce the causes which had the biggest impact on existing machinery.Improvement proposals were discussed by the author together with supervisor, assigner and other parties involved.

Tylö AB is the leading manufactor of sauna cabins in Europe, but there is a lackof a sauna lightning produced by Tylö. The project of developing a new saunalightning series was assigned two students at the developmentengineeringprogram at Halmstad University. The main problem with lightning in the saunais the heat and security aspect. The selection fell on LED technology as thelightning source, thanks to its small measures and low heat emission.The work of constructing of a lightning armature which the capability of coolingdown the LED lightning was carried out during autumn ?06 and spring ?07.

Tylö AB is the leading manufactor of sauna cabins in Europe, but there is a lack of a sauna lightning produced by Tylö. The project of developing a new sauna lightning series was assigned two students at the developmentengineering program at Halmstad University. The main problem with lightning in the sauna is the heat and security aspect. The selection fell on LED technology as the lightning source, thanks to its small measures and low heat emission. The work of constructing of a lightning armature which the capability of cooling down the LED lightning was carried out during autumn ?06 and spring ?07.

Different reports imply that the Roma are an excluded group in numerous areas of both Sweden and Europe. Efforts have been done through the centuries without given intentional results. The past 12 years as a Swedish national minority have not diminished the gap between the Roma and the majority society. How does Sweden create and operate its minority policy especially towards the Roma? We have studied international and national minority policy to see how it is described and implemented in the municipality work.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

In light of the recent scandals in Europe involving food labelling, this study will be focusing on food labelling. This study?s purpose is to investigate the extent of knowledge concerning labeling and presentation of food in the different food stores in Halmstad.The study was conducted out of our own interests with the guidance from the environmental health office. The study included nine different food stores of different size. The focus in this study was to verify how well five selected products follow the labeling rules.

When you talk with the municipal housing companies today there is a general view that theyare doing all the work when it comes to social responsibilities in the municipalities, theprivate landlords only have a focus on profit. The private landlords doesn't agree but says thatthey take a social responsibility, at the same time there is a difference in what socialresponsibility is. By looking at how the picture of CSR and its use is seen today we analyzewhy the opinions and definitions about social responsibility differ. We also look at CSR in itslocal adaptation in Sweden's special conditions at the same time as we compare it to CSR inEurope and the world. We thereby create an analysis of how CSR is perceived, prioritized anddeveloped in Sweden to see the root of the disagreements.In our study we show how different views and roles in the community influence the picture ofCSR in Sweden.

The most common form of female cancer in Sweden is breast cancer and the primary choice of treatment is surgery. Removing a woman's breasts is not just removing a body part but is also strongly linked to the emotional life. This has psychosocial consequences and the reactions will be different depending on how people perceive health and illness. Factors that matter are both personal experiences and cultural factors such as religion, family, and the own standards and values. It is important that a nurse is aware of cultural factors that may influence the perception of care.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

By the year of 2007, 97 % of all listed companies in Europe had a CSR strategy described on their website. As the concept of CSR during the last decades has increased rapidly in popularity, a need to understand how such a strategy can be implemented has followed. While working with CSR in an integrated manner shows similarities to other popular management ideas, such as Lean and TQM, companies applying to a CSR strategy has been shown to be under higher scrutiny from media and NGO:s. Through a case study this thesis examines how these special circumstances of a CSR strategy makes The Body Shop use organizational control to avoid being subject to scandals due to not fulfilling the promises made to its customers. The results show that The Body Shop's commitment to CSR creates a need for a stringent bureaucratic control system that highly restricts the freedom of action for its employees.