The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

The aim of this master?s thesis is to examine libraries which combine the functions of school- and public library and to evaluate the staff?s experience and attitude towards a library profile with the emphasis on children and youth. The purpose of the study is also to examine how the libraries work with several tasks and functions within different target groups with different needs.With new institutionalism and Scandinavian institutional theory the thesis examine the library as an organization and what influences the construction. With a model that describes how the library constitutes four different rooms in the society I investigate the different functions.The methodology is qualitative with interviews of five persons of the staff, four librarians and one library assistant. The study examines how the staff that works at two libraries under similar conditions experiences their tasks.

The Swedish energy system will be influenced by many future changes, such as energy and climate policy objectives. The installation of more renewable electricity could increase by using solar energy. Over the recent years, grid-connected photovoltaic (PV) systems have increased dramatically in Sweden, partly due to various support systems and compensation models. These support systems have been designed to make it easy for individuals and businesses to invest in self-generated electricity and thus contribute to the transformation of the energy system.The introduction of a higher proportion of solar energy may in turn affect the Swedish electricity system. This could mean that the electricity companies will be facing a number of changes in the near future.

In Sweden, many children in compulsory school attend after-school recreation centres. All children are offered local after-school recreation centre attendance in the age 6-12 during their parents? work hours. Our aim with this Master thesis is to investigate how after-school recreation centres can use libraries to stimulate children?s own interest to read.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Arbetsförmedlingen is the Swedish national authority responsible for the work politics, and its main purpose is to create and build a solid and sustainable job market.Economic crises together with changes in the society and in the organization over the past few years mean that the unemployed individuals that come in contact with Arbetsförmedlingen are no longer a homogenous group. A lot of effort is put into helping those who may find it difficult to enter the work environment, such as youths (19 ? 26 years old), people who have been unemployed or on sick leave for a long period of time, people with disabilities or immigrants who are newly arrived in Sweden.A harder social and economic climate can lead to frustration among the unemployed which mean that security measures at the offices has had to become adjusted. Local offices now have a public area where they have meetings with their clients and a locked open plan office space to which the public have no access. Working within an open plan office environment can cause health problems, mostly due to the constant background noise that comes from people having conversations on the phone, or with each other.

The dependency of fossil fuels has to decrease in order to reduce emissions of green house gases. Wind turbines generate electricity with low environmental impact, but the local opinion in Sweden is sometimes an obstacle to new developments. The acceptance of nuclear power increases at the same time. Mining uranium is once again on the agenda and prospectors are currently drilling for uranium. This cross-sectional study deals with acceptance of wind farms and uranium drilling.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

This study examines how the local rescue services relate to the brand of the rescue service and the concept of brand management. To understand the attitudes against the brand and brand management, empirical data, theoretical modelling of brand and current laws have been discussed together in a try to get an overview how the rescue services practically works with the brand. The study results are based on a questionnaire survey and qualitative semi-structured interviews. The survey was sent to employees working with the communication of the rescue service. The interviews were held with two employees working with the communication of the rescue service and two fire chiefs.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

Uppsatsen är en komparativ studie om försvarsbeslut 1925 och försvarsbeslut 2004. Jag testar två teorier mot dessa två försvarsbeslut, det är realismen och liberalismen. Det jag vill få fram genom uppsatsen är att se likheterna och skillnaderna i de båda besluten inom ett säkerhetspolitiskt perspektiv..

This essay points at the importance of public libraries as arenas of meetings between refugees and the local population, and by this - creating social kapital in the society as a whole. The researchers Aabø, Audunson and Vårheim have created theories about low-intensive meeting places, that means ? neutral, public places where accidential meetings with different strangers can happen, which can create social capital and trust among each other. To complement these theories I also use Vårheim who have implementet social capital-theories to the sphere of public libraries. These two theories complement each other and can help me investigate two public libraries in a rural area in Sweden.

The aim of this Master?s thesis is to examine how the introducing of municipal library plans has influenced some compulsory schools in Malmö. I wanted to know if the library plan is a possible way to improve the quality of the school library. Through qualitative interviews with four school librarians and four headmasters, I investigate their knowledge of the library plan and their opinion of the possibilities to realize the directions of the plan. The theoretical framework is based on a model of organizational culture by Bakka, Fivelsdal and Lindkvist.

Today`s society requires that municipalities focus must be more on effectivity and quality. Because of this it is important for municipalities to look after the controlling systems. Many municipalities choose to adopt models that reflect the efficacy. The municipality of Vellinge has chosen to implement balanced scorecard in all their efficacies. We found it interesting when it was exposed that 70 % of all implementations of balanced scorecard fails.

The world is in a stage of climate crisis where the average temperature is rising, with consequences such as, melting ice sheets, increasing sea levels, and floods. The climate panel of the UN, IPCC, has stated that this is a reaction of anthropogenic emissions of greenhouse gases. The most important gas is carbon dioxide, which contributes with 80 per cent to the on going climate crisis.The increasing emissions of carbon dioxide are connected to human consumption patterns. This puts pressure on the earth, as humans demand more and more resources. Today the earth needs one and a half year to regenerate the resources humans? demand of it, by the year 2030 we will need two planets in order to cope with this increasing demand of resources.At a global level it is established that richer countries have a stronger consumption pattern than poorer, and thus generate higher levels of carbon dioxide emissions.