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.

Det är idag vanligt förekommande att studera på högskola och en akademisk utbildning är ofta ett krav i en platsannons. Vi har valt att studera hur mycket vikt som läggs vid utbildning, kunskaper och egenskaper vid en rekrytering inom bankbranschen och även se till hur en rekryteringsprocess genomförs. Studiens fokus ligger således på hur rekryteringsarbetet sker. Rapporten utgår ifrån frågeställningen: Hur sker rekrytering i bankbranschen? Vilka kunskaper och erfarenheter värderas och varför är det så?För att undersöka huruvida den teoretiska referensramen inom ämnet stämmer överens med verkligheten har undersökningen genomförts med hjälp av en kvalitativ undersökningsmetod.

The product structure of the fuel tank installation is one of the most complex product areas at Scania. Caused by the number of parameters, which affect the fuel tank installation, a product structure is created which is very difficult to handle. Knowledge exist that the structure in a nearby future will be considerable more complex. The purpose of the study has been to understand in why this complexity exist and find ways to break the trend of a growing product structure. The goal was to achieve a more standardized fuel tank installation.A theoretical study was performed in order to bring knowledge in relevant areas both in general theory but also in documentation at Scania.

Handling materials and packaging, which is the focus of this study, requires efficient logistics, both internally and between companies. To achieve an efficient material flow, good information systems, whose role is to collect, store, process and distribute information, are required. The assumption that packagings are handled in an efficient manner is currently not a matter of course, when many companies do not prioritize the internal management of the package.The purpose of this report was to investigate how medium-sized businesses working with distribution and handling of spare parts packaging can improve their internal management of packaging. In order to answer the purpose, we have used an abductive process and a qualitative data collection. The study had Logistic Center Ljungby (LCL) at Electrolux Laundry Systems (ELS) as a case company and two other respondents, Nibe in Markaryd and Enertech in Ljungby.

In this report a system for Rapid Control Prototyping, RCP, is evaluated through animplementation of the motor control methods Field Oriented Control, FOC, and Space VectorPulse Width Modulation, SVPWM. The evaluation emphasizes on time-consumption andresource utilization on the used hardware and on usability for of software.A new mechatronic laboratory is under development at ABB Corporate Research in Västerås. Itwill be used for both mechanical and motion control design using existing and new hardware.The control structure in a traditional robot system will be interfaced to a rapid prototypingsystem which should allow easy changes to algorithms at different levels in the system.The system designated for this project comes from National Instruments and constitutesLabVIEW Real-time and FPGA module as the software tools. The hardware is a NI Single-Board RIO (Reconfigurable Input Output), sbRIO, development board including a Field-Programmable Gate Array, FPGA, from Xilinx and a microprocessor from FreescaleSemiconductor. Graphical programming is performed in the LabVIEW environment, andthrough Xilinx tools the LabVIEW FPGA code is compiled to VHDL code.A pre-study was carried out to clarify the concept of RCP and investigate different systems forRCP and their traits.

Syftet med denna forskningsöversikt var att med the Model of Human Occupation som analysredskap undersöka hur arbetsterapeuter tillvaratar aktivitetsmönster hos individer med Alzheimers sjukdom, för främjandet av aktivitet. Metoden som användes var kvalitativ innehållsanalys. Genom elektronisk och manuell sökning har nio vetenskapliga studier inkluderats i forskningsöversikten. Materialet har analyserats genom kvalitativ innehållsanalys. Analysen utgick från bärande begrepp inom the Model of Human Occupation och resulterade i fem kategorier: patientens delaktighet i valet av aktivitet, etablerade vanor guidar i aktivitet, miljön plockar fram färdigheter, en stödjande miljö, hjälp till självhjälp och stöd från andra.

Arbetsgivare som av olika anledningar ska skiljas från en nyckelperson, väljer allt oftare att erbjuda outplacement som en del i uppgörelsen. Antingen bakgrunden är omorganisation, neddragningar eller personliga skäl, måste situationen lösas på ett sätt som gagnar båda parter. Syftet med denna uppsats är att beskriva outplacement och undersöka de inblandade parternas attityder till det. De parter som direkt kommer i kontakt med outplacementprocessen är arbetsgivaren, arbetstagaren och konsulten. Vi undersöker deras attityder från anställningssituationen till hur de ser på den framtida utvecklingen.

Every human being has the right to the highest attainable standard of health. This is regulated by the UN in the Declaration of Human Rights. However, Swedish legislation discriminate the group of irregular immigrants, regarding the right to health care. Therefore, Paul Hunt, the UN's special rapporteur on the right to health, draws serious critique on Sweden which has caused extensive debate regarding the matter, both in the civil and political sphere of society.Thus, the aim of this essay is through an analysis of the political debate; make visible the norms of citizenship which are dominating the argumentation of the seven parties represented in the Swedish Parliament. An analytical framework, consisting of three dimensions, is therefore used in order to interpret the material which is relevant for the debate.The conclusion is that Moderaterna and Centerpartiet mainly base their arguments on communitarian values, while Kristdemokraterna and Folkpartiet rather show influences of liberal ideas.

According to the Swedish curriculum the education should establish respect for human rights and democratic values (Skolverket, 2011, s.7). The purpose of this study is to investigate how five first grade teachers understand the democracy education and how they practice it in reality. I have, based on the purpose of this study issued following questions:What is the teachers interpretation of the democracy education? How does the teachers work with democracy in practice?What difficulties does the teachers see with the democracy education?This study is made through a qualitative method based on interviews with five teachers. The results show that the teachers at both schools, despite the different definitions of the concept of democracy, yet interprets democracy education relatively equal.

The domain of this thesis is Personal Information Management (PIM) which is a sub-domain to human-computer interaction (HCI) that specifically concerns the interaction between human and information. The purpose of the study is to make an exploration of information management in a scientific research setting, to study which tools and strategies for information interaction that are used in the context and to suggest possible improvements of today's practices. Three in-depth interviews with scientific researchers have been conducted followed by a qualitative analysis of the results. The results show that there are great variations among the three respondents and that there can be distinguished as much as 15 different dimensions that when put together forms a unique PIM profile for each individual. The recommendation following this is that tools for PIM have to allow a high degree of individualisation.

This study aims to investigate how, in Montesquieu?s Persian Letters (1721), religion and religious structures are presented to influence women?s position in French society.In Persian Letters Montesquieu presents a dogmatic religious life, which proceed from a literal interpretation of the bible. Such a reading raises critical questions concerning the nature of women, and subsequently places man over woman. Persian Letters show how this male dominance gets institutionalized in marriage. The religious life depicted is also distinguished by a non-genuine religious conviction and by acts which take on a simulation form.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

In 2008 Fox first aired its hit show Sons of Anarchy, a drama series about a Californian motorcycle club. The main thrust is about the club?s vice-president and his struggle to find his place in a life of violence. According to creator Kurt Sutter the series is partly based on Shakespeare?s 16th century drama Hamlet - Prince of Denmark, which causes the show to often be referred to as ?Hamlet on Harleys?.Focusing on the first two seasons of the series, this essay looks into the relationship between the two works of art.

För att skapa en större konkurrenskraft och hantera det allt hårdare affärsklimatet väljer många företag idag att implementera Enterprise Resource Planning (ERP) system, dessa heltäckande affärssystem integrerar alla verksamhetens delar med en gemensam databas och skapar nya möjligheter. För att kunna utvärdera vilken nytta en organisation får av ett sådant system behövs det lämpliga analytiska ramverk. Trots att det finns ramverk för denna typ av utvärdering, råder brist på lämpliga utvärderingsverktyg. En ny utveckling på marknaden för dessa system är webbaserade ERP-system. Systemet köps istället som en tjänst, där systemet finns på en server hos tjänsteleverantören.