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.

Forces of innovation alter the course of many industries. Currently there is a restructuring of the Swedish energy sector due to deregulation. This in combination with advanced technologies generates an innovative and a highly changeable environment. The result is differentiation of services and products. New actors are emerging and corporations grow larger.

Denna studie undersökte relationen mellan karaktärsdragen i The Big Five och Health Locus of Control (HLC). Testen NEO-FFI och MHLC användes för att mäta karaktärsdragen och dimensionerna i HLC. 130 studenter vid Växjö universitet deltog i studien. Resultatet visade en relation mellan Conscientiousness och dimensionen Intern HLC. Extraversion hade en något svagare relation till IHLC.

Vi har funnit att fyra faktorer tillsammans kan bidra till ett ökad CTR. Dessa är: design/utformning, målgruppsanpassning, involvement och varumärkeskännedom.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

Tillsammans med en muntlig presentation ingår den här rapporten som examination i kursen Examensarbete i ADB, 20p vid Högskolan i Skövde. Kursen är det sista momentet på det dataekonomiska programmet.Syftet med undersökningen, som genomfördes i samarbete med företaget Arthur Andersen i Stockholm, var att utvärdera om Change Management kan användas som stöd vid införandet av informationssäkerhet i olika organisationer. Dessutom skulle undersökningen visa lämpliga mått för att kunna mäta resultatet av införandeprocessen.Med hjälp av besöksintervjuer av personer med erfarenhet av arbete med informationssäkerhet, gjordes en kartläggning över hur införandet av informationssäkerhet går till idag. Kartläggningen låg sedan till grund för en jämförelse med metodstegen i Change Management. Resultatet av arbetet blev en utvärdering av om Change Management är lämpligt som stöd vid införandet av informationssäkerhet..

The main objective of this thesis is to study the brand manager?s role within a global business to business (B2B) company. In order to meet the main objective we have chosen to study and analyse one global B2B company, Alfa Laval AB, Alfa Laval DK, Alfa Laval PL and its co-partners such as an advertising agency. We have also studied three global business to customer (B2C) companies, Mars, Unilever and Nestlé, to get a picture of brand managers? role and responsibilities within the B2C environment which is already quite far ahead in the development of the brand management thinking..

Wastewater treatment is increasingly controlled by the Swedish environmental quality objectives, adopted by the Swedish parliament. There is a need for a sewage system that can fulfill stringent requirements concerning the environment, recycling and resource use and hygiene. Additional environmental aspects in recent years are the impact of climate change, new knowledge about the effects of pharmaceuticals in water, the need for improved wastewater treatment and increased recycling of nutrients to agriculture. This report has, from a future scenario of the year 2050, analyzed seven different systems for wastewater treatment and treatment of compostable biowaste from households in Eskilstuna. A future scenario was chosen based on that within a forty year period new challenges may arise which can result in higher demands on sewage treatment than those we see today. Another reason why the future scenario was established is that changes in wastewater treatment systems are slow to establish. The analysis is mainly focused on the economical aspects but environmental aspects such as emissions to receiving waters and potential recycling of plant nutrients has also been evaluated briefly.

Title: Locally Integrated Groups ? A special education alternative Author: Jennie Arvidsson Type of essay: Exam essay, second level (15 credits) Supervisor: Barbro Bruce, Examiner: Lisbeth Ohlsson Program: Special Education Program at Malmö Högskola, Sweden Date: 2012-01-12 Present study is an attempt to describe how staff perceive their working operations in seven locally integrated groups, for pupils in special educational needs. By submitting a questionnaire to all professions within the groups I have tried to find similarities and differences in their statements from both structured and unstructured questions. The study is an attempt to contribute knowledge about how these groups can be understood and developed, based on a special education perspective, systems theory and sense of coherence (KASAM). The results shows that there is a consensus among the majority of staff opinions of the systems? opportunities as well as dilemmas.

 Extra high requirements are made on all systems in health care that they are functional and usable,´something, however, that is not always the case. At Emergency Admissions at Sahlgrenska University´Hospital many systems are in use at the same time and it happens that much overhead is caused by having to fill in the same information in different places. In addition, data that is gathered is to a large extent saved in free text format, which means that it cannot be used in a larger context such as research, quality control or for decision support. Data is saved in the patient file only for the treatment process of the individual patient.A data collecting system with decision support functionality could be a first step towards reducing Emergency Admissions? costs and patients? waiting times by providing a structured method of data collection.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

Total mixed rations (TMR) and TMR complemented with individual grain feeding to dairy cows are a growing practice in Sweden. This is because the heard sizes of the farms are increasing. Some farmers and farm advisors in Sweden have great knowledge and practical experience of working with TMR. In the same time there are many advisors that do not know how to handle TMR and farms that have a group based feeding of their animals. In this MSc thesis, the knowledge of farmers that use TMR and advisors with lots of experience of TMR are gathered, with the aim to create a guide book for advisors that are about to start or just have started working with TMR.

Today we are living in a knowledge-society where knowledge sharing is of utmost importance for companies in order to keep their competitiveness. Therefore, it is a much debated issue - in both the academic and the corporate world - in what way one should handle the knowledge which continuously is created within companies. The aim of this study is to describe how practitioners share tacit knowledge within a large knowledge company. By that we aim to get an answer to how the chosen theoretical models regarding tacit knowledge relate to the empirical world. In this study we will focus on tacit knowledge in contrast to explicit one.

The aim of this thesis is to improve the control of urea injection at the combined power and heating plant Framtidens Gärstad (FTG). Tekniska Verken i Linköping AB is the owner of the plant.The FTG plant consists of a boiler where garbage combustion is done. From the combustion nitrogen oxides are emitted. These nitrogen oxides are hazardous to the environment. To reduce the nitrogen oxides, injection of urea into the boiler is used.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.