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 purpose of this thesis is to investigate whether placement, using a special display, of ecological products, will have an effect on consumer buying behaviour and thereby sales of these products. When talking about sales we refer to the amount of ecological products that are being bought, habitual and unplanned, as a response due to the placement of the products in-store. To further elucidate the purpose, the thesis will focus on if the placement of the products itself will have an impact on the customers? attitude towards buying ecological products. A deductive approach was applied where we did a quantitative study using triangulation to receive data to reveal if the placement of ecological products had any effect on the sales of these products.

AbstractThe main objective of this essay is to come to an understanding as to why girls, together in groups, walk against the conventional image of women and take on more violent and aggressive behaviour against their surroundings. In this essay I hope to gain an understanding of how ?girl gangs? work as a social phenomenon as well as identify the characteristics of these gangs. Furthermore, this essay aims to understand what role the violence and aggression plays in the lives of these girl?s.The following questions are the focus of the essay:? Why have girls in groups become more aggressive and violent?? What is characteristic for ?the girl gangs? as a social phenomenon?? What role does the girls? aggressive behaviour play in their life?The essay touches on an escalating problem within society, which has received considerable attention in the media lately.

Today therapy dogs (Canis lupus familiaris) service people more than ever and different categories of work places use therapy dogs to help their caretakers. Many studies have been made on the positive effects in patients when they are given contact with a dog, but very little have been done on how the dog experience its situation and what kind of behaviour a therapy dog shows during its working days. This work was made to investigate the behaviours that educated therapy dogs in Sweden showed when they were in contact with a caretaker and to find out if the dogs showed any signs of stress or some other kind of discomfort. To do this a survey was sent out to 17 educated therapy dog handlers in Sweden that together had 18 educated therapy dogs. The survey contained 39 questions about the daily work of the therapy dogs when they were together with caretakers and some questions about the therapy dogs spare time. A question about what kind of dog breed the therapy dog handlers had were also in the survey to investigate if some breeds were more usual as therapy dogs.

There are many theories why animals play but none have jet been proven. During observation on Canids, play seems to be important when they learn to control the intensity of the bite and to facilitate the social structure within a group. When dogs play they perform behaviours that otherwise are used during hunting, reproduction and aggression that in another context would be for example hostile. The dog is one of the species that we humans have domesticated and they have been exposed to an intense and concentrated breeding so they can function in different areas, for example herding and hunting. This breeding has resulted in that the pure bred dogs can be very different between the breeds.

SUMMARY This pilot study tried to answer the question however the present animal welfare regulations for horses regarding lying hall area requirements are adequate for horses older than 24 months. The study was carried out at one of the largest stud farms for standard bred horses in Sweden. Mares in late pregnancy with an initial mean age of 10 years was used in a behaviour study. The influence of varying space per animal in a loose-housing system on behaviours like the horses' lying hall use, standing, resting, moving behaviour and threats was studied. The behaviour at three different horse densities ? 18 mares, 13 mares and 8 mares (7.4 m2, 10.3 m2 and 16.7 m2 per mare, respectively) ? was recorded by use of video.

During pre-slaughter handling of pigs the animals are often subjected to methods that induces stress and are a threat to the wellbeing of the animals, such as mixing of groups, loud noise and transportation. A new law will be implemented in 2006 in Sweden that prohibits mechanical noise exceeding 65 dB in abattoirs. The purpose of the research presented in this paper was to examine the effects of noise and transportation on pig behaviour. The activity and aggressiveness of the pigs were examined with behavioural studies during transportation and during three different noise levels: 55, 75 and 95 dB. Before the noise treatments took place the groups were mixed and half of them were transported for approximately 2 hours. In the study 432 pigs were used.

A range of public health and animal welfare problems has been shown to be associated with free-roaming dogs. With a high density of free-roaming dogs and with a major tourism industry, Samoan tourists are likely to be influenced by the presence of the dogs. The tourists are mainly from the Oceanic region; with New Zealand and Australia as the biggest contributors. The aim of this study was to examine the potential impacts of dogs on visitors to Samoa. A questionnaire was handed out to 281 visitors all over Samoa, collecting opinions and information on visitors? experiences and behaviour regarding the Samoan dogs.

This master?s thesis looks at discourses that use the pronoun ?hen?. The media debate in Sweden over this pronoun in 2012 started in connection with the publishing of a children?s picture book: Kivi och monsterhund, by Jesper Lundqvist and Bettina Jansson. The essay investigates how eight librarians, who take an interest in and work with gender issues, talk about the pronoun hen and about this picture book and other books that have characters which are not named as a sex/gender.The essay takes a discursive perspective on reality and on the construction of knowledge and carries out a discourse analysis of the librarians? talk in the qualitative interviews that were made for this study.

This literature review describes organic pig production in Sweden, its advantages and disadvantages, but also how its problems can be reduced or solved. Organic pigs have the possibility to a more natural behaviour than conventional pigs. With outdoor pigs comes problems, especially during wintertime, concerning water and feed supply, thermal environment and supervision. Parasites and leakage of plant nutrients are other difficulties that comes with outdoor pigs. All problems and difficulties can be reduced or put right through correct management.

This masters thesis is a gender study of the role of the artist in childrens literature of art. The study comprises forty-three childrens books presenting the life of a historic, contemporary or fictional artist. The books are published from the 1960s to the present day. They are written or translated into Swedish and available in Swedish libraries. The representation of the artist is examined separately in the text and in the illustrations.

This thesis investigates whether it is accordance between the different profit measures in the financial market. The first aim of the thesis is to examine if it exists a difference between the profit measures that companies publish in their fourth quarter interim report and the measures that they state in their annual report, issued some months later. The second aim is to examine whether there is a divergence in definitions and the assumption regarding the risk of bankruptcy between profit measures published by companies and analysts. The study focuses on Swedish companies listed on the OMX Stockholm Large Cap and concerns the years of 2006 and 2007. The analysts interviewed are working in Sweden with listed Swedish companies.

This paper aims to describe and elaborate on a recent discursive change within the new-age movement. Since the seventies and the publishing of speculative popular science books like The Tao of Physics by Fritjof Capra and The self-aware universe by Amit Goswami, the idea that quantum physics resonates with spirituality has become the topic of hundreds of books and movies.The quantum-spiritual discourse has three distinct ways to approach quantum physics in its discussion on spirituality: The parallelistic approach which emphasizes the similarities between eastern philosophies and modern physics, the monistic-idealistic approach which tells us that mind is the foundation of matter and the scientific spiritual approach which tries to explain spiritual claims scientifically. In the quantum-spiritual discourse, quantum physical phenomena (e.g. non-locality and entanglement) are being called upon to validate metaphysical statements. The primary assumption of the discourse is that the shift of paradigm due to the establishment of modern physics also is a shift of paradigm of spirituality.With the object to examine the common claims made in the discourse, cross-references between spiritual arguments and facts of quantum physics are being made.

The Internet has become a communication system that includes a direct and personal communication as well as traditional mass communication. For example, the Internet has become a channel for self-publishing. It provides opportunities for discussion and blogs can be woven together into a dialogue between network users. The conversation is both personalised and addressed to the wider community. Our study is based on how fashion bloggers perceive their role as a fashion blogger, and how young women, 18 to 30 years old, in Sundsvall, perceive fashion blogs.We chose to conduct qualitative research and held qualitative interviews and focus groups. Since fashion blogs are a relatively new phenomenon, we chose to do interviews with the active fashion bloggers, Nina Johansson and Karolina Skande, to use them as informants.

This essay is intended for veterinary nurses and its purpose is to contribute to an increased knowledge about the ferret and there by a better nursing care at clinics. The essay discuss in briefness origin and earlier use of the ferret but also anatomy, physiology and reproduction. The senses of the ferret, as vision and hearing, are described in connection with behaviour. The part of the essay where nursing care is described bring up procedures as handling when collecting blood, medical techniques and how the clinic best should be suited for these animals. The main part of the essay is based on literature studies but it also contains a study visit at Blå Stjärnans animal hospital in Göteborg. 23.