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.

The purpose of this study was to examine work related stressors and related coping strategies among case managers at a domestic violence shelter in the United States. We further wanted to examine whether locus of control among the participants could be related to work related stress and coping strategies. Qualitative interviews were performed with eight case managers to gain knowledge about the stressors and coping strategies they used by examining their thoughts, feelings and experiences. The result showed that the case managers experience a number of stressors in their work environment such as system problems (e.g., lack of reÂŹsources and time pressure) and emotional stress. Coping responses among the case managers included efforts to alter the problem, so called problem focused coping, efforts to control emoÂŹtions, so called emotions focused coping and social support from colleagues.

Primad information Àr lÀttare tillgÀngligt i minnet och kan sÄledes lÀttare bli igenkÀnt. FörutsÀttningar för priming Àr bland annat subliminal perception, mÄl, tillförlitlighet, icke vaksamt och icke vanemÀssigt. Studiens syfte Àr att fÄ bredare förstÄelse gÀllande subliminal primings pÄverkan. FrÄgestÀllningen var om kunder i en affÀr kan manipuleras, primas, till att ta en specifik kulör pÄ plastpÄse vid kassan samt om det finns nÄgon könsskillnad vid effekten av priming. Deltagarna var 490 kunder, varav 333 mÀn.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

SAMMANFATTNINGBakgrundHudcancer a?r en av Sveriges vanligaste cancerformer. Omkring 50 000 ma?nniskor insjuknar varje a?r i de tre olika hudcancerformerna basalcellscancer, skivepitelcancer och malignt melanom. Forskning har konstaterat att hudcancer a?r en av de mest o?kande cancerformerna i Sverige samt att tidig diagnos a?r viktigt fo?r o?verlevnadsmo?jligheterna.

Denna uppsats behandlar den va?rdeskapande fo?rma?gan hos finansiell riskhantering ro?rande svenska fo?retags valutarisker. Fo?rfattarna finner ej ett tydligt positivt samband mellan anva?ndning av finansiell riskhantering och fo?retagsva?rde ma?tt som Tobin?s Q. Detta tyder pa? att finansiella marknader inte va?rderar arbete i syfte att minska den fo?retagsspecifika risken vilket sta?rker fundamentala ide?er inom portfo?ljteori men sta?r samtidigt i konflikt med flertalet empiriska underso?kningar genomfo?rde under de senaste tjugo a?ren..

Företag idag söker stÀndigt nya och förbÀttrade konkurrensfördelar, som Àr en konsekvens av den snabba och ökande globaliseringstrenden. Ett viktigt grundincitament för att skapa dessa fördelar samt bemöta omvÀrldens förÀnderlighet och krav har bidragit till att allt större fokus riktats mot behovet av en bred kompetens, det vill sÀga ett utvecklat humankapital, inom företag. Humankapitalet Àr en av de mest betydelsefulla grundpelarna i ett företag dÄ företaget Àr beroende av de anstÀlldas kompetens och innovationsförmÄga. Det Àr sÄledes viktigt att ett företag styr humankapitalet pÄ ett sÄdant sÀtt att det nÄr en stÀrkande eller förÀdlande effekt. Ett sÀtt för att strategiskt styra förÀdlingsprocessen av humankapitalet Àr att nyttja Simons Levers of Control, vilken Àven gÄr under benÀmningen Simons styrmodell.

Den inga?ende merva?rdesskatten som a?r ha?nfo?rlig till fo?rva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieo?verla?telse a?r inte avdrags- gill. Till fo?ljd av EU-domstolens avgo?rande i X BV och HFD:s avgo?rande i HFD 2014 ref. 1 sta?r nu klart att kostnader ha?nfo?rliga till en fra?n merva?rdesskatt undantagen aktieo?verla?- telse ocksa? kan utgo?ra allma?nna omkostnader, vilket medfo?r att den inga?ende merva?r- desskatten a?r avdragsgill i den ma?n fo?rva?rven har ett direkt och omedelbart samband med den samlade ekonomiska verksamheten eller en avgra?nsad del da?rav.Avgo?randena i X BV och HFD 2014 ref.

Active headsets have been on the market for years and now it is time for something else to enter the stage. The technology of active noise reduction can for exmple also be used in ventilation systems for reducing ventilation noise. An active control system principally consists of four important components, namely the downstream error microphone, the upstream detection or reference microphone, the digital signal processor (DSP) and a loudspeaker. The upstream reference microphone listen to the primary ventilation noise and sends it to the DSP which makes a phase shift to the signal and sends it to the loudspeaker. The loudspeaker sends out the opposite waveform of the incoming one and reduce the primary ventilation noise.

Vi riktar detta arbete till mÀnniskor som i sin profession kommer i kontakt med individer som har neuropsykiatriskt funktionshinder. De som företrÀdesvis har hjÀlp av rapporten Àr de som jobbar inom omrÄden som berör samtal och vÀgledning. Vi har intervjuat sju personer som har neuropsykiatriska diagnoser och tvÄ personer som jobbar professionellt med samtal och vÀgledning av neuropsykiatriskt funktionshindrade. Vi har Àven anvÀnt egen relevant litteratur, obligatorisk kurslitteratur, manuell sökning av lÀmplig litteratur pÄ bibliotek i Vetlanda, TranÄs och Ydre samt sökt lÀmpligt materiel via Internet, vi har Àven talat med personer som Àr berörda av vÄrt Àmne. I vÄrt resultat kom vi fram till att personer med neuropsykiatriska funktionshinder behöver bestÀmda ramar, konkreta och tydliga mÄl som Àr nÄbara, samt relevant information som Àr förklarande i sitt sammanhang.

Background: Each year approximately 30 000 people suffer from stroke in Sweden, often with substantial mental and physical consequences. Those who suffered from stroke handled the situation by mourning what they had lost and by accepting their changed body and life situation. For those who provide care for people who has suffered a stroke help and support was required. The caring science perspective was based upon caring and suffering. Aim: The purpose of this study was to describe family caregivers? experiences of caring for persons who had suffered a stroke.

Ett arbete om hur man utformar externt informationsmaterial.

Earlier quantitative entrepreneurial studies with a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly affect the poverty rate among self-employed. In this study we aim the focus on material living standards instead of income differences, thus using a more representative approach while studying entrepreneurial poverty. The purpose of the study was to examine how personality traits (big five) affect the material living standards among the self-employed in Sweden, using a group of employed as a control group. Variables earlier known to affect the poverty risk among self-employed where used as control variables together with education and household income.

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.