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.

Forskningen om lobbyism i Sverige har hittills i huvudsak fokuserat på riksdagen. I den här uppsatsen undersöks lobbyism på kommunal nivå utifrån ett mottagarperspektiv med fokus på beslutsfattare och deras erfarenheter av lobbyism. Syftet är att belysa hur beslutsfattare i svenska kommunfullmäktige uppfattar att lobbyism går till i sina egna kommuner. Studiens utgångspunkt utgörs av lobbyismens relation till demokrati och i den kvalitativt genomförda undersökningen används en analysram baserad på tre värden för demokratisk lobbyism, benämnda transparens, jämlikhet och etik. Empirin har samlats in genom intervjuer med åtta kommunala fullmäktigeledamöter.

The essay is about how immigrant pupils are integrated into the Swedish school and society. I have studied how teachers work with integrating these pupils and if there is a plan of act used in their work. The essay is also about how social relations can be used as a pedagogical resource by the teachers when the institutional framework and support is failing..

Today we can create digital 3D models which can be realised almost instantly through production methods such as 3D printing and computer controlled milling.What if this same technology could be applied to the development and construction of terrain parks?With snow as the material tools could be developed using similar principles to design and sculpt the surface, only on a larger scale.How would terrain park designers adapt their process to use this new technology? In this Industrial design thesis I explore how the ideas of the terrain park designer can be expressed through such a system with focus on the designers knowledge and skill without the need to learn complicated 3D programs.Sketch, create, ride. .

This two years master?s thesis takes interest in the concept of marketing related to the Children?s Library. The purposes have been to investigate the perception of marketing among a few librarians working at the Children?s Library in the Swedish region of Halland and further to analyse their perception of marketing in the daily work at the library. Eventually to analyse the consequences of these librarians approach to marketing related to their perception of the library?s mission.

The driving forces from the forest owners point-of-view was studied on a market where several buyers attend to procure round-wood. It was concluded that forest owners prefer personal contacts to other means of communication, but that it is essential that the initial contact is a personal letter on paper. Furthermore, although price is always important, long standing relations is asked for. The buying companies need skillful experienced buyers that can provide more than just quick closures of deals..

The way you address people is depending on the existing culture, to be on familiar terms with people you don?t know or elderly people is totally unacceptable in some cultures. Some behaviour might be acceptable in one culture, and unacceptable in another. Culture exists on different levels in the society, and what combines people within a culture are that they share the same norms and values.This study identifies and deals with the resemblances and the differences in the customer relationship within one specific organization with activity in several different countries. Two of these countries, which can be seen as each others cultural contrasts, were chosen for the study, Sweden and Spain.

This thesis is basically an attempt to discuss the intrinsic intersubjective nature of the so-called ideal sciences, i.e. geometry or arithmetic. Based upon a thorough analysis of Husserls The Origin of Geometry and Derridas Edmund Husserl's Origin of Geometry: an Introduction this thesis takes geometry as an example of an ideal science. The main question of the thesis is how an ideal science or object is constituted. The thesis consist of two main chapters - ?Geometry and Historicity? and ?Language?- and a concluding discussion.

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

PR appears to be an indistinct division and a complicated resource for companies to value. The current circumstances are negative to the credibility and reliability of PR. This study emphasizes how an application of return on investment contributes to a more strategic use of PR and increases the status and credibility for the division.We experience that measuring the economic value of PR is of great importance and of current interest with few prior studies made. The purpose of this study is to find out how a PR-agency and one of its clients relates to and works with evaluation of PR-activities and to which extent the economic contribution of the activity is measured.The foundation which the theoretical reference grounds on is theories of Delusions of PR and the use of benefit-cost analyzes, Stages and Levels for Evaluating Public Relations Programs, Marketing Return on Investment and PR Return on Investment. The theoretical reference serves as a base during the analyze of the study.The conclusion, based on the empirical body of information, is that an application of return on investment could contribute with a higher status and credibility for the PR-division.

The purpose of our study is to examine what risk factors can contribute to a child/youth with neuropsychiatric disorders developing an addiction to drugs. We also wanted to find out what protective factors can contribute not to develop an addiction. In order to find out these two different aspects we interviewed twelve professionals to get their view upon the matter. The professionals work within different sectors such as school, healthcare, social services and one of the interviewed is a member of an organization that specialises in neuropsychiatric disorders.When analysing our result of the interviews we used Bronnfenbrenner´s theory on the ecology of human development. What we found was that there are significant risk factors and protective factors on different levels of the child's environment.On the first level, the microsystem, interpersonal relations have an impact on the child's development.

Syfte: Vårt syfte med föreliggande arbete är att undersöka, såväl teoretiskt som praktiskt vilken roll IR spelar på den svenska aktiemarknaden. Vi vill öka förståelsen för dess roll på aktiemarknaden och vi bör kunna dra slutsatser om hur informationen används och vilket värde den tillmäts av mottagare och av givare. Metod: Uppsatsen är en kvalitativ studie som framför allt bygger på information från en enkät skickad till investerare samt djupintervjuer med företagsledare. Vi använder också data från IR-symposium 2002. Utifrån teorier analyseras sedan det empiriska materialet.

The work describes the development of an adjustment algorithm that will replace today?s manual adjustment of Lead- and Lag-filters at ABB Robotics industrial robots. The adjustment is mainly for the filter parameters in the control system.Three different algorithms have been created to replace the manual adjustment. One of them is based on the criterion from the manual adjustment and another one on optimization of the sensitivity function. The last one is a combination of the two.The report describe the development of the algorithms and how they behave during simulations and tests on real robots.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.