Den ekonomiska brottsligheten är ett allvarligt och växande samhällsproblem som drabbarsåväl stat och kommun som enskilda medborgare. Ekobrottsmyndigheten inrättades år 1998och är en specialistmyndighet som ligger under Åklagarmyndigheten. Ekobrottsmyndighetenhar ett stort ansvar och spelar en viktig roll när det gäller att bekämpa den ekonomiskabrottsligheten i vårt samhälle. Syftet med vår uppsats är att undersöka hurekobrottsbekämpningen i Sverige bedrivs idag samt vilka brottsförebyggande faktorer somfinns. Studien begränsas till att omfatta den ekonomiska brottsligheten i eller med anknytningtill en i huvudsak legal näringsverksamhet.För att besvara vår problemformulering genomförde vi fem personliga intervjuer.

ABSTRACT. Mastitis is one of the most common diseases affecting dairy cows worldwide. In Sweden annu-ally about 60% of the dairy cows get infected and Staphylococcus aureus cause approximately 30% of these infections. Mastitis causes enormous economic losses. In Sweden, the costs to cure mastitis are estimated to be 192 million SEK per year, excluding the costs for mastitis prevention.

This paper is a critique of an article in the Swedish magazine Filosofisk Tidskrift (Philosophical Magazine), in which professor Per Bauhn maintains that there is something wrong with having a group perspective in moral and political matters. In this article Bauhn makes three conclusions. The first one is that you violate Hume's law if you draw the conclusion that something is an oppression only from descriptive premises, which for example communitarians does according to Bauhn. He argues that ?oppression? is a normative term, and therefore it requires at least one normative premise.

ÖREBRO UNIVERSITYDepartment of Behavioural, Social and Legal SciencesC-essay in Social work, Advanced course2006To give up a criminal life styleA study of motivation and protectional factors of juveniles after a sentence of institutional care or community workEmma Henriksson & Karin TengnäsABSTRACTThe purpose of the study was to investigate the factors that juveniles sentenced to institutional care or community work perceive as important for their decision to give up a criminal life style. The study approach was based on a few specific questions: (1) What aspects of the treatment have contributed to a motivation to abandon the criminal life style? (2) What have motivated the juveniles to make a decision to leave the criminal life style? (3) Are there any specific internal or external protectional factors that have been decisive for the rehabilitation process and, if so, are they linked to intrinsic or extrinsic motivation? The study rests on the theoretical foundation created by earlier research on institutional care, motivation and protectional factors. Interviews were chosen as a method to secure qualitative data and the interview manual was designed on the basis of themes that reflect the questions of the study. Six young people?s perception of their treatment is documented in the study, as well as their opinion on the effectiveness of the treatment.

This examination work is the final work in our education to become a Bachelor of Science inMechanical Engineering by the University of Lund.The main purpose with this work has been to develop a new effective material handling system for TPPM AB in Lund since the existing system starts to become out of date. The future system that is going to be installed shall have the capacity to support all machines with unit-, semi- and finished goods during full production. The work has also included studying the possibilities to change the material flow in a positive way between the storage and the production when one is using existing buildings.During our work we have been used a simulation program called AutoMod, performing company visits, interviews and reviewed internal and external information to create a picture of what the best conclusion can be. During the work we have contacted five suppliers to receive system solutions and quotatioris. The suppliers, which have been contacted, are Swisslog, Moving, Rocia, Christensen & Hansen and ABB.

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

Sedan den 1 januari 2009 begränsas avdragsrätten för ränteutgifter vid internt finansierade förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap. Syftet med lagstiftningen är att förhindra skatteplanering med ränteupplägg. För att bestämmelserna inte skall träffa affärsmässigt bedriven verksamhet medges undantag från begränsningar i avdragsrätten för ränteutgifter om ränteintäkten beskattas med minst 10 procent enligt lagstiftningen i den stat där det företag inom intressegemenskapen som faktiskt har rätt till inkomsten hör hemma eller om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Om undantag medges beviljas det företag som betalar ränta avdrag för ränteutgifterna.Författarna anser att utformningen av den undantagsregel som medger avdrag för ränteutgifter om såväl förvärvet som skulden som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade är tämligen vag. Uppsatsen syftar därför till att utreda i vilka situationer ett internt förvärv av delägarrätter från ett företag som ingår i samma intressegemenskap kan anses affärsmässigt motiverat för att undantag från lagstiftningen om begränsningar i avdragsrätten för ränteutgifter skall medges.I uppsatsen klargörs att det vid ett internt förvärv av delägarrätter skall ligga sunda företagsekonomiska och affärsmässiga överväganden - utöver eventuella skatteeffekter - bakom den interna skulden och det interna förvärvet.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

SUMMARY Several studies have shown that weaning pigs are in great need of heat. The reason for this is mainly because the pigs are given very little feed just after weaning. Some of the pig producers of today have tried to get along with these problems by building some kind of hut for the pigs. Some of these pig houses have been included in this study.The study has shown shortcoming functions for the pig cottage. The expected heat increase has not occurred.

This study investigates how nutrients from source-separated human urine from Gothenburg properties can be used as fertiliser in agriculture or for parks or sports fields. The initiator is the Department of Sustainable Water and Waste Management at the City of Gothenburg. Today urine-diverting systems are installed in two apartment buildings and two public-use buildings. Urine recycling is expected to lead to less exploitation of natural resources and less eutrophicating discharges into water recipients. In the study the urine?s market potential is investigated, for which practical handling issues, business aspects and acceptance of customers, employees and visitors have proved to be important.

HSB Göteborg owns and manages the property Masthugget 11:13 also called the Corvette in Gothenburg. The Corvette contains mostly office space but also shops, homes and garages. HSB Göteborg utilizes approximately 5000 square meters to its headquarters but in December 2014 they will move operations to Johanneberg Science Park. The risk of an increased proportion of vacancies in combination with relatively low rents and other tenant terminations allows HSB to ask for a future plan for how the real estate should be developed in order to remain profitable.Through studies of the area, urban office prospects, property current status and legal and economic conditions have different potential types of businesses been evaluated. City Planning Office program proposal forms the basis for the analysis of future plans for the area.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

Arbetsmarknaden är idag ansträngd. Faktorer såsom effektivisering av organisationer, skepsis mot att nyanställa samt hög arbetslöshet medför att konkurrensen om arbetena har ökat. Därtill är sjukskrivningstalet högt. Långvarig sjukskrivning kan medföra mänskligt lidande bland annat på grund av att individen kan uppleva känslor av utanförskap samt otrygghet som ett resultat av att denne går miste om den gemenskap som vanligtvis återfinns på arbetsplatsen. Hög sjukfrånvaro genererar samtidigt höga kostnader för den statliga kassan.

Open pit mining creates huge amounts of tailings and waste rock deposits. Due to it's content of sulphide minerals, predominantly pyrite (FeS2), there is a risk of oxidation and formation of acid water containing heavy metals, known as Acid Rock Drainage (ARD). To prevent the process of oxidation, the tailings and waste rock have to be reclaimed. The most commonly used methods of reclamation are a coverage of water or soil. Mining also results in a large-scale interference in the landscape that will make an eternal change of its appearance.

Bakgrund: Globalt ses en ökad internationell migration där Sverige varje år tar emottiotusentals asylsökande. De asylsökandes rättigheter skyddas av internationelladeklarationer och konventioner om mänskliga rättigheter, där rätten till hälsa ärcentral. Ändå lider asylsökande av hög grad av ohälsa, mycket till följd av derasstatus som asylsökande och den utsatthet som det medför. Att dessutom vara gravidgör dem extra utsatta trots att de har rätt till mödrahälsovård på samma villkor somicke-asylsökande i Sverige, då de inte har rätt till övrig sjukvård. Barnmorskor inommödrahälsovården arbetar för vård på lika villkor utifrån kompetensbeskrivningen ochden etiska koden, men utifrån lagstiftningens begränsningar riskerar barnmorskornaställas inför professionsetiska dilemman i vården av asylsökande gravida kvinnor.Syfte: Att förstå hur barnmorskor upplever det är att vårda asylsökande gravidakvinnor inom mödrahälsovården i Sverige.