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.

Citizenship is fundamental for participation in a democracy. It gives us rights but also responsibilities in the state that we are citizens of. Citizenship provides us with the opportunity to vote in order to influence who should govern us. However, not all living in a state are citizens. Some individuals are not included in the political life of the state.In recent years, there has been a rise of nationalist political parties in Europe.

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.

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

In 2009 transgendered persons were included in the Swedish law against discrimination. Prior to the inclusion a commission made an investigation of the necessity of such change in the law and how it could be designed. This essay focuses on the discourses regarding gender that appear in the law and the report written by the commission. Using theories by Judith Butler and discourse analysis inspired by Norman Fairclough it identifies two main discourses regarding gender: a two gender discourse and a queer discourse. The two discourses meet in the studied material in an antagonistic way, a conflict that is solved by separating the two and making one part of the law focus on gender and one on transgender.

During the last 20 years a new category of schools, schools for children with special needs, has settled to be a growing part of the Swedish school system. This is despite the political aim in Sweden to achieve an educational inclusion. The aim of this study is to compare the school situation for children with special needs in regular schools with the situation in schools for children with special needs. To investigate the routines associated with the change of school and the role of a neuropsychological diagnosis in the process. The main research questions were if the school is adapted to the needs of the child from a neuro-didactic point of view, whether the special school provides something the public school doesn?t and if the diagnosis helps to take pedagogical measures.

According to the curriculum Sweden?s elementary school is to educate students in subjects such as "Listening, debating and argumentation". I ask myself if this is actually something that every student is being provided with. The purpose of this study is to gain additional information about children?s participation in the classroom.

The purpose of this master`s thesis is to examine how the contemporary changes in society display itself in the network Ecumenical Forum of European Christian Women EFECW and to increase the understanding of networks. My main questions are: What does the networks structure look like? What does the networks relationships look like? How is identity created in the network and what types of identities is created? The objectives are reached by using two methods, qualitative inquiries and document analysis. The inquiries were carried out to nine members in the network of different countries. The theoretical framework of the thesis is Manuel Castells theories of the network society, and the study is also placed in context by a presentation of previous research on the field.

AbstractThis study explores how well teachers think they succeed in their mission to include children with special needs into their ordinary groups of children. Interviews were carried out with five teachers in practice of the public school (year 2,3,5 and 6). The teachers were asked what support they have got from the schools manager, initially and ongoing, (information, necessary education, supportive expertise personnel, assistant teacher to the child and schoolmaterial.) The teachers were also asked how inclusion is arranged by three indicators of participation: physically, socially (interaction) and didactically -in educational situations of reading and writing. One finding of the study was that inclusion is difficult to arrange if  parents of included children demand secrecy of the diagnosis their child has. Three cases reveal severe problems of acceptance for the included child by the peers.

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.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

The purpose of this study is to find out what the educators idea of educational documentations in ratio to childrens inclusion and impact in pre-school are, together with the child's own perception of the concepts of documentation. We proceeded from the following issues: What are the significance of educational work according to the teachers? What is the teachers idea of a childs impact and inclusion in educational documentation? In what way do the children have influence over, and inclusion in educational documentation? What are the childrens feelings of the documentations? In order to find answers to our questions, we used qualitative examinations consisting of seven educators and seven children from various pre-schools in Stockholm, and thereby, we have analyzed our results. As our theoretical frame, we used ourselves of Vygotskijs and Säljö's sociocultural perspective that is about "progress and learning", which is achieved by interaction and cooperation in a social context. The result shows that the aim of educational documentation is to reveal the childs development and learning, and also to involve the parents by putting up documents on the wall.

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.

This study has examined how teachers in primary education with experience of inclusion look on inclusive education. The study was based on the concept of inclusion and how it is made possible in primary school. The study was conducted using semi-structured qualitative life-world interviews with three teachers in primary education with included pupils with learning disabilities in their class. The results show the complexity of having a pupil with learning disabilities in class. To interpret, follow and then assess under two syllabuses are seen as difficult.