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.

The purpose of this study is to gain insight of four preschool teacher?s perspectives and reasoning in two different local if they working to counteract exclusion. The questions this study assumes are: How does the teachers in preschool reason about how they working against exclusion of children with diagnosis in the free game, if there are? How does the teachers reasoning about their methods and personal strategies they uses to include children with diagnosis in the free game, if they are excluded? How does the teachers reasoning about the diagnosis effect of these children?s social interaction with other children if the diagnosis became their identity? The method in this study to collect material about the teacher´s perspective on the subject is semi-structured interviews. The collected material has been analyzed and interpreted from a socio-cultural perspective.

My essay is written from a basis of one of my own experiences were a child is perceived by us pedagogues as lonely and introverted, as well as having trouble socialising because of, what we can see, difficulties making himself understood verbally. I want to highlight how I as a pedagogue can respond to and strengthen children who are outside but still with the group, in a certain sense. I want to reflect on how we can deepen our understanding of these children and how we can facilitate for children who do not follow the norms of society when it comes to communication. I will analyse and draw conclusions with the help of theorists such as Jean Piaget and Lev Vygotskij and interpretations of these, but also look at it from a sociopsychological perspective as the interactions between people and environments play a large and distinctive role in preschool. The purpose of this essay is to enlighten how different we can see and experience situations in preschool.

Uppsala universitet The aim of this master?s thesis is to investigate, through text analysis, the role of copyright in development, with particular interest of how the concepts knowledge and access to knowledge are used in Access to Knowledge Draft Treaty and WIPO Development Agenda. The definition of the concept knowledge, as it is used in copyright, is based in a Western historical and philosophical context and therefore excludes knowledge created in another type of society. The consequences of this exclusion have effects on development. Further it is stated that knowledge according to the global copyright scheme will be reduced to a commodity, which will have consequences not only in societies in the global South.

Differences between groups or individuals in a society with regards to access to information and communication technologies (ICTs) are known as the digital divide. The digital divide pertains to differences in physical access to computers and the Internet as well as knowledgein using technology. Important factors affecting the digital divide are disabilities, age, gender, socioeconomical background, ethnicity and geography. The digital divide appears on several levels: internationally, nationally, regionally and locally. Individuals who, for some reason, have limited or no access to information and communication technologies risk, among other things, to experience social exclusion.

ADHD has for a long time been perceived as something that affects children and grows away with time. American psychiatric association state that ADHD may appear differently with adolescences and adults than with children. That could lead to misunderstandings and exclusion by adults and adolescences with ADHD at work life amongst other situations. This report investigates that exclusion and tries to find what information that needs to reach certain target groups to prevent it from happen.The works focus is text design, a part of information design, and looks firstly at the factors that make good information material. Then I investigate if there is a need for more information about ADHD within working life and if so what it would contain.

The purpose of this case study is to demonstrate how societal mechanisms can impact on asylum seekers and influence their individual identity. The information for this case study was collected through comprehensive interviews with a group of asylum seekers from Söderhamn whereby the individuals expressed their perception of their current situation. From the gathered material we could see a pattern emerge which gave us the framework and the foundation for our theoretical approach. The similarity we discovered when analyzing the material was the powerlessness the individuals experienced e.g. the individuals had no possibility to influence their current situation and worse, it was impossible for the individuals to enter society even when they had the willpower to do so.

The aim of this study was to explore refugees experiences of an introduction program in a small Swedish municipality. The study was based on semi-structured interviews with six refugees and was conducted to explore how the introduction program contributed or has not contributed to feelings of being integrated. Our informants have got different backgrounds but have all been forced to flee their home country to Sweden. The interview data was interpreted through earlier research, theories about social exclusion and concepts which were relevant for our study. Our study showed that the informants felt kindly received in the small municipality.

Following essay examines the social and cultural patterns of southern rural Sweden between the years 1838-1845. The study is based on records from trials held by the district court of the district Norra Möre, which provides an insight to the everyday life in rural local community. Emphasis is put on exclusion and inclusion: the basis for community, codes for inclusion and exclusion, meaningful attributes, social and cultural capital etc. Questions concerning gender are raised as well as intents to discover whether modern ideas contrast early-modern, especially considering the process of individualization. Results show that concepts of confidence and trust were extremely valuable and possessed significant meanings.  Confidence, which established itself on virtuous and honest life, created the framework for most aspects of social society: for example credibility inside and outside of court, maintenance of friendship and company, capacity of upholding a working life. Forfeit of trust, through extensive dissolute, mischievous and ill-considered way of life meant exclusion from the community and great vulnerability.

The purpose of this thesis is to examine whether parents that obtain long-term maintenance support in Enköping, consider the support as adequate when trying to meet their children's basic needs. The thesis also intends to investigate whether parents experience that their children, because they receive income support, have been socially excluded or stigmatized in their daily lives because of the family?s maintenance support. Further, the thesis aims to examine if there are any discrepancies in the above mentioned issue in relation to how long the parents have received maintenance support. Theoretical starting points used in this thesis mainly consist of the child perspective, social exclusion and the stigmatization theory.

The social dimension in the EU, explored through the document texts of the Treaty of Rome, the Lisbon Strategy, the Social Policy Agenda and the Swedish Strategy ReportThis paper explores the social dimension of EU social policy, except the aspects of the economic and labour market. The EU documents reveal an underlying line of thought stemming from the alignment of the six founding countries, spearheaded by France, with the conservative corporatist welfare model. As one of four European welfare models, the conservative corporatist model emphasises labour market issues, corporate social responsibility and the subsidiarity principle in EU social policy. It also influences how the texts define the terms social, social policy and social exclusion. The definitions determine how policymakers combat problems such as social exclusion and identify the policy issues to be included in EU social policy.The Swedish Strategy shows how the country is responding to the objectives that it has been assigned by the EU and how it plans to attain them.

Through a discourse theoretical apparatus, this study examines Sweden's national curriculum, which is constructed for primary schools, pre-school class and leisure time classes. The study also examines the syllabus in physical education and the supplied comment material to the syllabus, the above mentioned material all valid from 1 July 2011. Using cultural researcher Marianne Winther Jørgensen's and communication researcher Louise Phillips interpretation of the political theorists Ernest Laclau and Chantal Mouffe's discourse theory, the study identifies several discourses in the new curriculums. The analysis shows that the curriculums writers construct their expectations through a rhetoric that is perceived as instructional and descriptive. The analysis identified eight discourses, woven into three "orders of discourse", the body, health and physical education.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

The focus of this essay is on the mechanisms of inclusion and exclusion in different feminism rooms. Seven activists taking part in several forms of feminism projects, organisations, networks and demonstrations are interviewed and the essay analyzes whether the participants themselves feel included or excluded in feminism rooms. If they have motives to include or exclude different groups of people are something that is also looked into. Intersectionality and phenomenology are used as an analytical and methodological approach throughout this essay. The results have shown that the participants feel included and excluded due to different intersections of power.

With an estimated 250 ethnic groups, Nigeria, no doubt, has been grappling with the problem of pluralism of ethnic nationalities. It is not news in Nigeria that extreme ethnic consciousness of its citizens has led to the victimization of one ethnic group by another. This victimization has come in the form of exclusions in the distribution of both wealth and power in the country.Amidst all the exclusions, the unity of the country has been ironically regarded as sacrosanct, and should not be negotiated. It is often said that fate brought all the ethnic nationalities in order to form one great country. I subscribe to this belief that fate brought us together for the above purpose, especially now that several countries around the world are merging in one way or the other to form a formidable force to reckon with both politically and economically.