AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

The digitization of patient data and medical records used by the healthcare-industry in Sweden is rapidly developing. However; developing and changing things in this field is not an easy task because of the circumstances surrounding it. Digital systems intended to process, and hold, sensitive personal data, such as medical journals, must be developed with laws, confidentiality, integrity and availability in mind to secure that none of this data gets compromised.A complicating factor in regards to this is the fast rate of development within IT in contrast to the much slower bureaucratic process of the justice system. This means that laws and regulations oftentimes aren?t up to date with the newest available technology.With the purpose of establishing set regulations on how patient data should be properly handled the Swedish government enacted the Patient Data Act (sv.

SUMMARYThis work consists of a review of the medical records of 142 horses that visited the Equine dermatology clinic, at the University Animal Hospital, UDS, at Ultuna, Uppsala, Sweden, between January 2007 and June 2010. The study answers certain main questions like clinical signs responsible for the visit, the most common diagnoses, their diagnostic procedures, treatment modalities and finally, the outcome of treatment.Among 50 diagnoses, four were predominant followed by additional 46 diagnoses, each presenting by few or, in many cases, only one horse. The most common dermatological problem diagnosed was Equine Sarcoid representing 18,3 % of the cases (26/142), which probably reflects the initiation of a Sarcoid treatment-trial in 2007, that resulted in an accumulation of sarcoid horses in the clinic .The second most common diagnosis was Atopy 12 % (17/142) followed by Allergy with skin affection 9,2 % (13/142) and Acute superficial pyodermia 4,9 % (7/142). If the horses were divided into diagnostic groups, the majority (34,5 %) belonged to HA5 group, (Immunological skin diseases), followed by group HA4, (Infectious and inflammatory conditions of the skin) (22,5 %) and HA6, (Neoplasia) (21,8 %). Traumatic skin injuries represented only 2,1 % of the cases, compared to 80 % of horses in the Agria insurance statistics for veterinary care.The most common clinical sign and reasons for veterinary consultation was pruritus (35,9 %), suspected sarcoids (17,6 %), alopecia (12,7 %), nodules (12 %), seborrea, scaling and crusts (9,2 %) and excoriations (5,6 %), respectively, followed by a scattered number of more uncommon symtoms.The diagnostic methods most frequently applied were cytology and biopsy, used in 41,5 % and 36,6 % of the cases, respectively.

Introduktion: Ett av de viktigaste målen inom förlossningsvården är att kvinnor får en positiv förlossningsupplevelse. En positiv förlossningsupplevelse utvecklar en positiv inställning till moderskapet och hjälper till att underlätta övergången till att bli föräldrar. Trots att det framkommer i ett flertal studier att ett gott stöd, bemötande och trygghet främjar en positiv förlossningsupplevelse, förekommer det att avsaknad av dessa tre faktorer som orsakar negativa upplevelser för nyblivna föräldrar.Syfte: Syftet var att beskriva orsaker till att föräldrar inte är nöjda med stöd och bemötandet och/eller inte kände sig trygga i samband med vård under förlossningen, samt att beskriva vad som kan förbättras i stöd och bemötandet.Metod: En webbaserad enkät som besvarades av nyblivna föräldrar efter förlossningen under 2011 på ett sjukhus i västra Sverige. Web-enkäten innefattar föräldrarnas upplevelser under hela vårdkedjan, mödrahälsovård, förlossning samt BB. Denna magisteruppsats består av en analys baserad på tre slutna frågor samt efterföljande tre öppna frågor där en lägre grad av nöjdhet alternativt missnöjdhet (5%) gällande upplevelser av stöd, bemötande och trygghet i samband med barnafödande.

En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs.

An increasing number of health problems in the population and an uneven distribution of health between different groups in the society, have been identified as a problems and has therefore been put on the political agenda in Sweden. Thus, the purpose of this thesis is to estimate and discuss the significance an individual?s behaviour, in a number of areas, has on his/her level of health.The empirical material for this thesis is taken from a nationwide inquiry conducted in 2004,which was called ?Hälsa på lika villkor?? (Health on equal terms?) The material used consists of the answers and records from individuals living in the administrative district of Kronoberg. 9972 individuals were included in the sample and the answering frequency was 63,2%. To map and analyse the material, which was done mainly through crosstabs, chi-square tests and logistic regressions, the statistics software SPSS 11.5 was used.The parameter used to measure the health level is the individual?s own perception of his or her general health.

SAMMANFATTNINGAmbulanssjuksköterskan har en komplex arbetssituation, hon ska självständigt bedöma och behandla akuta tillstånd hos patienten. Arbetet försvåras av flera faktorer, tiden med patienten är i regel kort, möjligheten till rådfrågning är liten, utrymmet och tillgången till hjälpmedel är begränsade. Trots det ställs höga krav på vården i ambulansen, många gånger samma krav som på vården på en akutmottagning. Ett av dessa krav är en god dokumentation, kraven på patientjournalen är desamma i ambulansen som i övriga vården. I journalen dokumenteras uppgifter om iakttagelser, omvårdnadsåtgärder, medicinska åtgärder och information rörande transporten.

The aim of this thesis is to describe and analyze the geographical distribution of everyday criminality in the town of Borlänge during the year 2002 and to analyze which measures to be taken in the physical social planning to decrease this everyday criminality there. The term everyday criminality is here to be understood as those categories of crime that appear most frequently in the records of reports to the police every year. Here two kinds of crime have been in focus, thefts from cars and office burglary.In fulfilling this aim two main questions have been answered. The first one is how the everyday criminality was distributed geographically in the town of Borlänge during the year 2002. The second one is which measures to be taken in the physical social planning to decrease this everyday criminality in the town of Borlänge.In order to answer the first question a spatial autocorrelation analysis, Local Moran LISA has been used.

Since 1993 the Swedish Forestry Administration conducts a nation-wide inventory of wood-land key habitats covering all forest land in Sweden. The inventory aims at mapping and describing habitats where redlisted species occur or can be expected to occur. According to the inventory stand history is crucial to the presence of red-listed species. However, the current knowledge of stand history in woodland key habitats is very limited. The purpose of this work is to describe stand history in woodland key habitats, i.e. fire history, human activities - mainly cuttings - and structural changes.

The aim of this thesis is to describe and analyze the geographical distribution of everyday criminality in the town of Borlänge during the year 2002 and to analyze which measures to be taken in the physical social planning to decrease this everyday criminality there. The term everyday criminality is here to be understood as those categories of crime that appear most frequently in the records of reports to the police every year. Here two kinds of crime have been in focus, thefts from cars and office burglary.In fulfilling this aim two main questions have been answered. The first one is how the everyday criminality was distributed geographically in the town of Borlänge during the year 2002. The second one is which measures to be taken in the physical social planning to decrease this everyday criminality in the town of Borlänge.In order to answer the first question a spatial autocorrelation analysis, Local Moran LISA has been used.

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.

There are records of lowering of the water level in a lot of the Swedish lakes from the middleof the 1700th century. The aim was gaining more areable land to meet the needs of more foodto support the expanding population. In areas with top soil which contents of clay or loam asin the southwest of Scania in southern Sweden this was proven to be a successful wayexpanding the total outcome of the harvest.The studied area in the northeast of Scania, though, consists of morain with a lot of mires -much less nutritious conditions. When the water level is lowered the atmosphere gets accessto the peat. The dissolving of the organic matter that has been suppressed by the lack ofoxygene below water level continues.

The ability of a dog to perform some kind of practical work, for example hunting or herding, depends among other things on its behavioural characteristics. In animal breeding it is not always easy though to select for behavioural traits. It may, for example, be difficult to identify traits that are not only heritable but also of importance for the dogs' ability to perform the practical work of interest. Moreover, it is often difficult to accomplish accurate measurements of behavioural traits. When selecting dogs for breeding, it is usually preferable to evaluate them using an objective and standardized bahavioural test, rather than results from field trials.

The aim of the present study was to estimate the correlation between Euro NCAP pedestrian rating scores and injury outcome in real-life car to pedestrian crashes, with special focus on long-term disability. The study also surveyed most frequently injured body regions and risk differences for specific elements of pedestrians hit by cars. Another aim was to determine whether Brake Assist systems affect the injury outcome in real-life car to pedestrian crashes and to estimate the effect in injury reduction of a high Euro NCAP ranking score combined with Brake Assist.In the current study, the Euro NCAP pedestrian scoring was compared with the real-life outcome in pedestrian crashes that occurred in Sweden 2003-2010. The real-life crash data was obtained from the data acquisition system STRADA, which combines police records and hospital admission data. The medical data consisted of International Statistical Classification of Diseases and Related Health Problems (ICD) diagnoses and Abbreviated Injury Scale (AIS) scoring.

The object of this two years master's thesis has been to study a specific genre of personal archives by examiningthe archives of nine parents who have lost one or several infants. Using internet-based methods, (e-mail, Skypeand digital photographs), I have conducted qualitative research using a general interview guide technique. Usingresearch from archival theory as well as other fields, my material has been arranged and analysed according tothemes and recurring thoughts picked up from my informants during the interviews.My main theoretical aid has been that the role of parent who has lost a child is the starting point for the creationof the personal archives. Another important theory is my definition of the term ?document? as not dependent onmedium and format, but on usage: if an object has been used as a part of an archive, it is a document.