Rättssäkerheten blir idag allt viktigare och mer framträdande. I vår uppsats har vi valt att se hur rättssäkerheten efterföljs vid revision. Vi har också valt att titta på vilka skyldigheter den reviderade samt Skatteverket har vid en revision. Ett problem för Skatteverket är de långa handläggningstiderna. Detta är något som kritiserats både av de skattskyldiga samt av sakkunniga på området.När ett företag blir taxeringsreviderat kan det ifrågasättas om detta sker på ett rättssäkert sätt.

Difficult calvings and stillbirths are problems in Swedish dairy production that result in large expenses for the farmers and welfare issues concerning the animals. A common opinion is that the live weight of SRB and SLB is increasing, and whether increased weights have caused the increase in calving problems has been discussed. The aim of this study was to investigate the relationship between the relative birth weight (calf/cow) and calving difficulty and stillbirth, respectively. The importance of breed and parity for the relative weight has been investigated, and comparisons with previous studies have been made to evaluate whether the relative weight has changed over the last decades or not. The study was based on 807 calvings, registered during the period 1993-2003 in the experimental dairy herd of the Swedish University of Agricultural Sciences (Jälla).

According to the Swedish strategy for forest protection, additionally 40 000 ha productive forestland will be protected in the county of Västerbotten, between 1999 and 2010. A national project was carried out to distinguish the proportion of forest with a high biological value, in all counties. The project resulted in demarcation of small landscape areas or small ?biological value regions? (bvr), with higher concentrations of forests with conservation values and red listed species than the surroundings. In Västerbotten, 26 such bvr?s were identified and the Counties Agency and Forest Agency in Västerbotten developed a regional strategy for forest conservation to standardize the forest protection process.

AbstractThe use of standard agreements can hardly be overestimated in the society of today. The amount of standard agreements should barely decrease. One of the standard agreement?s main purposes, to make the concluding of the contract more effective, strongly agrees with the companies will to accomplish fast concluding of agreements using as small resources as possible A dispute that can arise in these contexts is that dissimilar standard agreements collide. Between nations this is called Battle of Forms.

Att sluta eller inte sluta? En litteraturstudie om tobaksavvänjningsmetoder Bjellman, K. Tobaksbruket har en lång historia, och de tobaksrelaterade sjukdomarna kostar samhället miljarder i sjukvårdskostnader och produktionsbortfall varje år. Andelen rökare minskar stadigt i Sverige, idag röker ca 15 procent av befolkningen. Resultaten från olika metoder för tobaksavvänjning är tämligen blygsamma, och ugefär nittio procent av de som slutar röka gör det på egen hand.

?Architecture has always required representation. Architects have ideas, and ideas must be visualized and communicated. Models are one of the architect's tools.? (Moon 2005) Detta konstaterande får inleda mitt arbete som genom att tillverka modeller syftar till att undersöka modellen som verktyg, för arkitekter och planerare, samt dess plats inom planeringsprocessen.

Den hårdnande konkurrensen på dagens marknader, har medfört att företagen insett betydelsen av personalens beteende och dess avgörande inverkan på verksamhetens effektivitet. För att företag ska kunna hävda sig i den hårda rivaliteten om marknadens kunder krävs en medveten samordning av resurser och handlingar mot bestämda mål. Ett styrmedel som kan användas för att skapa samstämmighet mellan ett företags mål och de anställdas handlingar är belöningssystem. Belöningssystemets uppgift är främst att motivera personalen att utföra sina arbetsuppgifter effektivt men även behålla nyckelpersoner kvar i företaget. Att utforma ett effektivt belöningssystem kan av företagsledningar betraktas som en komplicerad och tidskrävande uppgift.

The purpose of this retrospective study was to investigate the prescription of antibiotics to dogs at the small animal clinic at Ecole Nationale Vétérinaire, Nantes, France. The purpose was also to compare the possible prescription patterns in France with those seen in a similar study by Petersson (2003) at the small animal clinic at the Swedish University of Agricultural Sciences, Uppsala. Antibiotics are very important in veterinary medicine and are used both to treat infections and to prevent them. The use of antibiotics however is not without complications and the risk of developing antimicrobial resistance is of most concern. Resistance has been shown to exist against all currently known antibiotics and potentially all pathogenic bacteria could develop resistance to one or more antibiotics. This study analysed the case records for all dogs presented to the small animal clinic at Ecole Nationale Vétérinaire, Nantes, France during October 2001 and March 2002 to identify patients which were treated with systemic antibiotics. For these cases the antibiotic used, classified according to the ATCvet system, and the indication for use was noted. A total of 292 cases (146 per month) resulted in administration of systemic antibiotics.

Griskött är det kött som konsumeras mest i Sverige, och en allt större del av köttet som konsumeras täcks av import. Utomhusproduktion av grisar skiljer sig mellan olika länder vad gäller både förekomst och utformning. Produktion utomhus likställs ofta med ekologisk produktion, vilket inte alltid är fallet eftersom det även finns konventionell utegrisproduktion. Det finns utomhushållna flockar som bidrar till det konventionellt producerade grisköttet i vissa europeiska länder, framförallt i Storbritannien och Frankrike. Moderna framsteg som elektriska stängsel, terrängfordon, öronbrickor i plast och förbättrade hyddor där suggorna kan grisa har bidragit till en mer konkurrenskraftig och lätthanterlig utomhusproduktion. Syftet med denna litteraturstudie var att få en ökad kunskap om konventionell produktion inomhus och utomhus genom att jämföra de två produktionssystemen med avseende på reproduktivitet och produktivitet.

ABSTRACTCan Danish experience explain why Sverigedemokraterna had a higher support among voters in Skåne, than among other Swedish voters?Essay in Political Science, C-levelAuthor: Jenny WoodTutor: Gregg Bucken-KnappAutumn 2006/ Spring 2007The key question of this essay concerns the outcome of Sweden?s latest election. When all the votes where counted, the county of Skåne showed an exceptionally high support for the right wing nationalist party Sverigedemokraterna. Why then, did Sverigedemokraterna have a higher support among voters in Skåne (as part of the larger and transnational Öresund region), than among other Swedish voters? My hypothesis is the following: the regional interaction within Öresund has not only had positive effects concerning the values that the people of Skåne hold.

To achieve the goal of fossil independency in the Swedish vehicle fleet in 2030, it would be important to substantially increase the proportion of electric vehicles, both BEV:s (Battery Electric Vehicles) and PHEV:s (Plug-in Hybrid Electric Vehicles). The Swedish Energy Agency has funded numerous research and development projects about electric vehicles in recent years. An important task for the Swedish Energy Agency is to allocate state funds to those projects with the greatest potential to contribute to increased establishment of electric vehicles in society. The purpose of this work is mainly to understand the efforts and measures that can make the market for electric vehicles to grow. The report can contribute to a better understanding of how far the research on electric vehicles has come and what has to be done in the future to promote the establishment of electric vehicles. Another aim for this report is that it should serve as a basis for future decisions by the Swedish Energy Agency on which projects that will be funded with state funds.

As the environmental requirements on businesses increase from various stakeholders, the incentives for businesses to work more with environmental issues also increase. Historically, the requirements were focusing on companies with direct emissions from operations. Lately, the environmental impacts that occur indirectly as results of corporate activities have become more topical. Companies and organizations that mainly offer services often have a greater indirect than direct environmental impact. This is because they are affecting third parties, which in turn have a direct environmental impact.

Renal dysplasia is a developmental anomaly of the kidneys which is considered to be the primary lesion in juvenile progressive nephropathy, a condition leading to chronic renal failure in young dogs. It is defined as disorganised development of the renal parenchyma due to abnormal differentiation, and pathological lesions include persistent foetal structures, dysplastic tubules and cartilaginous and osseus metaplasia. The aetiology of renal dysplasia in dogs is still unknown, but possible causes are infection with canine herpesvirus, teratogenic substances or intrauterine ureteral obstruction. In some breeds renal dysplasia is a familial or inherited disease. Clinical signs of chronic renal failure, such as polyuria, polydipsia, vomiting, weight loss, anorexia, lethargy and anemia, usually appear before the age of 2 years.

Dairy farms have during a long time been under pressure and this situation was aggravated during the spring and summer of 2009, when profitability declined to historically low levels. Lower milk price and relatively high input prices have caused Swedish dairy farms great liquidity concerns and profitability problems. For a long time, Denmark has been identified as a leading country for the agrarian development with a leading structural rationalization and willingness to grow. In 2009, it was shown that the Danish agriculture, which is generally more leveraged, has difficulties in maintaining profitability and when market price of land started to fall, the proportion of technically insolvent agricultural enterprises rose dramatically. In light of this prevailing situation, this study highlights differences between Denmark and Sweden with the hope to learn from each other.

This study concerns congenital defects in pigs; umbilical and scrotal hernia, cryptorchidism, kyphosis, splay legs, anal atresia, intersexuality and congenital tremor. The aim was to describe and estimate the prevalence of these defects and estimate the heritability for the most frequent defects, scrotal hernia and cryptorchidism in purebred Swedish Hampshire, Landrace and Yorkshire populations. Furthermore, information and opinions from herdsmen in commercial herds was collected and analysed. A low proportion of congenital defect pigs is of importance both from animal welfare and economic point of view. The accuracy of registration of the presence of defects in the litters has a decisive role for the ability to select against these defects.