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 aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.

This thesis treats the information the insurance company is going to give the policyholders just before the insurance is to be concluded and soon thereafter. The purpose for the essay is to investigate whether the mentioned information can be considered to meet the purpose referred to its establishment. The investigation will also show if the penalty for not upholding this obligation is reasonable in relation to the aim the duty to inform the policyholders is meant to uphold.Information to be provided before the contract is concluded should facilitate the choice of insurance. The information to be given to the policyholders as soon as possible after the contract is concluded should be given as a form of confirmation and information on conditions that has not been stated before. The purposes that have been mentioned is for both the information to consumers and companies.The conclusion that can be made after the analysis is that the information is of great importance for the policyholder, both for consumers and companies.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

This report is regarding an electrical installation of an alarm system on a post fishingboat called Andromeda. The background of the installation was an earlier andinadequate alarm system that led to a motor failure. The ship was taken out of serviceand was sold to Björn Magndahl who rebuilt it to a yacht.The project was conducted partly by developing the existing systems, partly bydocumenting the work by means of electrical blue prints. Except the alarm systems, aninstallation of the frequency control unit for the bow thruster was installed.The installation was working fine and the outcome of the documentation was handedover in a form of a binder during the test drive of the systems and the assignment wasapproved..

White- and blue collar workers traditionally belong to different unions and, therefore, are covered by different collective agreements. Collective agreements for different employee categories create internal divisions, which mean that white collar workers are not obliged to do work that falls under a blue collar agreement and reversed. Historically the difference between white- and blue collar work has been fairly sharp and so has the difference between collective agreements. Due to the continuous development of technology white- and blue collar work within production has become less clear. This has resulted in an increasing amount of disagreements regarding what collective agreement should apply and whether the employee is obliged to perform different work tasks.

This essay examines the strategies adopted by the Swedish parliamentary parties against the Pirate Party (Piratpartiet). The study uses the PSO-theory, which attempt to explain the success of niche parties as a consequence of the established parties? strategies against the new competitor. A qualitative analysis and a comparison of the parties? manifestos from the 2002, 2006 and 2010 national elections is used to determine which strategies are adopted.

In many European countries there is an increasing concern about the occasionally high concentrations of nitrate and pesticides in drinking water. The advent of the EU Water Framework Directive particularly highlights this. The directive states that all large drinking water sources should be identified and protected from pollution before 2009 and that by 2015 all water bodies should reach a 'good status'. In Sweden about 60 percent of the drinking water sources have protection areas. This means that about 700 new water protection areas need to be designated before 2009. This will affect many farmers, restricting their farming practices. The purpose of this study was to investigate which methods are used in other countries concerning nitrate and pesticide pollution from agriculture. From this, the expectation was to generate ideas on what could be undertaken in Sweden when designating new protection areas.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

In the Darfur region, located in the West of Sudan, there is a conflict between rebel groups and the government-supported Janjaweed militia. The fighting?s, which started in 2003, has caused the loss of at least 200 000 human life and more than 2 million people have fled their homes. The conflict has been described as a? prolonged Rwanda?.

Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

The EU's Water Framework Directive aims to a long-term and sustainable use of our water resources and wants to ensure good water quality in Europe's water bodies. Discharge of polluted stormwater into receiving waters can be a threat to their ecological and chemical status. Municipalities are responsible for supervision of the environmental quality standards (EQS) and therefore need to gain knowledge of current stormwater management, the expected level of pollution emissions and possible appropriate purification steps to ensure that the goal of good water quality is achieved.This master thesis aims to provide this knowledge in the example case of Vallentunas urban area and wants to prepare future oversight so that it can be assessed how much the discharge of polluted stormwater into the local receiving water is a threat to its status. With the help of maps, aerial photographs, site observations and individual discussions those areas are mapped where appearance of moderate to highly polluted stormwater could be suspected. The degree of pollution at the discharge points is determined based on land use upstream and uses standard values according to the administrators assistance "Tillsyn av dagvatten" (MSL 2014).The study identifies 100 areas in need of supervision regarding their stormwater management.

Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.

Since 1983 all Swedish companies are legally obliged to allow themselves to be audited. Recently the question of whether small companies should be subject to this or not has frequently been discussed. Many find it superfluous and think it ought to be abolished. In England small companies no longer have to be audited. However, in a study by Jill Collis it has been shown that a large number of companies choose to be audited although there is no obligation for them to do so.