BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

Begging as a phenomenon has again become a hot topic of debate both in the public and the media. Actions have been discussed and motions have been given to social authorities in the country. During the last two years people from other parts of Europe who engage in street begging have been seen on the streets of Kristianstad.The purpose of this paper is to find out the individuals, certain authorities and other participants experiences of people begging in public places in Kristianstad. We have used a combination of qualitative, quantitative and literature review method and we have a social constructionist perspective as a basis. The participants and authorities we have included in the study are the police, the social services, security guards, a shop owner and two other assistance agencies.

The purpose of this thesis was to study local bank offices work with customer satisfaction. A case study concerning two local bank offices was made, the cases were based on interviews with the managers at the bank offices. The research questions that we wanted this thesis to answer was how local bank offices create customer satisfaction among small business customers, and how local bank offices assess customer satisfaction among small business customers. The study showed that local bank offices find customer satisfaction among small business customers important and use complaints as the primary source in the process of creating customer satisfaction..

Light pollution in urban areas - How to prevent light pollution at construction Jakob Sjöling Light pollution is a relatively new but rapidly growing form of pollution. Society's increasing demand for light coupled with the pace at which lighting technology evolves is accelerating that growth. The purpose of this study was to analyse how the construction industry plan and design outdoor lighting when erecting new buildings, specifically with regards to the issue of light pollution. It also investigated how Local authorities work with these issues during urban planning. In both cases special interest was placed in ways to improve the planning and use of outdoor lighting in order to minimize light pollution.

This essay analyses how Swedish authorities implement the EU regulations on the application of social security schemes and, more specifically, when it comes to health care and sickness benefits. The research is based on a survey and several interviews and aims to answer how the lower echelons of the hierarchy work towards the implementation, what are their working conditions and how the authorities evaluate and optimize the implementation process.The general conclusion of the study is that there are several flaws in the implementation process. The results have shown that there is a lack of resources as well as of tutoring and education amongst the actors. The complexity of the regulations does also seem to have influenced the process. Finally the results have shown that the public instances do not proceed to a systematic evaluation of the implementation process which has led to a bad communication between the different actors as well as to difficulties in improving the flaws in the implementation process..

2 (45)AbstractAuthors: Gunnel Forssell Ehrlich & Alexandra WinbergTitle: Gender in local press ? a quantitative study of four local newspapers Level: BA Thesis in Media and Communication StudiesLocation: Linnaeus UniversityLanguage: SwedishNumber of pages: 50The report shows a quantitative study of balance in gender and position of power in the local press. The study aimed to shed light on the distribution of space in the newspaper between men and women, those within power and those without in Swedish local press. The study was conducted with four newspapers, during a month of time with local editorial news material. In our study, we have assumed Lippmann?s and Strömbäck?s theories of pseudo-reality and distribution of gender and position of power in Sahlstrand and Jarlbro.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

Political marketing has changed the way political parties internationally behave in relation to the voters. The purpose of this study was to investigate how political marketing is conducted on a local level in Swedish political parties, and how the local and national level of the political parties coordinate the message they send out to the voters. An explorative study was performed by interviewing experts in the field in the form of politicians on both a local and a national level. Initially the local parties' methods were investigated, followed by a second stage where we researched the link between parties on the local and the national level. Marketing of parties on a local level turned out to a large extent to follow traditional methods.

The aim of this study was to investigate how the authorities; Social Services, Police and the Office of public prosecutor co-operate with the voluntary organization; Unga KRIS in the matter of young offenders. The purpose was also to investigate the conditions, possibilities, vices and difficulties in the cooperation between the operators. This study was based on six semi-structured interviews with representative from all four operators. The empirical material has been analyzed through a new institutional theory which focuses on values and norms in an organization. The result of this study showed that there were a lot of conditions and possibilities too co-operate between the operators such as through personal contacts. Further the result illustrated a number of difficulties for example that the authorities? different laws don?t connect.

This study aims to gain greater knowledge about the use of framing in local sports journalism. We did this by doing a qualitative content analysis of the local Swedish newspaper Barometern/OT and it?s coverage of the largest local football team, Kalmar FF. We randomly selected six of the team?s games during 2014 and analysed all the texts that had to do with the games, except for shorter texts and texts that are supposed to be based on personal opinions, such as chronicles.

Torstensson, Niklas (2012): Anledningar till olikheter mellan Svenska kommuners skolkvalitet (Causes behind the differences in Swedish municipality´s quality of school) Örebro University.This essay is an explorative case study that will compare four Swedish municipalities quality of local school system against the municipality ´s backgrounddata and a governing document: Skolplan. This study begins in a previous benchmarking study made by one of Sweden?s teachers unions Lärarförbundet. This is a statistical study that ranked the Swedish municipalities against each other?s according to their accomplishments in a number of areas related to their school systems.

Civil-military relations ? conditions for cooperationAbstract: Civil-military cooperation is a branch of current interest, both in studies and research. The importance has also increased after the government´s demands in a more developed and efficient coordination of national contribution to international peace support operations. Several studies show that there is a lack of ability to cooperate between different levels of command and other actors. The Swedish tradition of state administration is strong and the responsibility to cooperate lies within the hands of the different authorities.

The purpose of this paper is to form an understanding of how to use the demand for usability and accessibility. Requirements for usability and accessibility are available from several agencies, an example is Myndigheten för delaktighet. Through literature studies, I get answer to what are usability and accessibility and the demands that can be set on a public website. In this study of three municipalities you get a glance how Local authorities have been working on their web pages and if they fulfill the requirements so that the disabled would consider that the page has good usability and accessibility. In the interviews conducted in one of the municipalities you will receive information how they plan, organize, implement, monitor and develop their websites.

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for Local authorities. To determine the IT competence within an organisation, this competence has to be measurable.