BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

Bakgrund: Stigmatisering kring människor som har psykiatriska diagnoser är vitt spridd. Det finns forskning som visar att detta också förekommer inom vården och att detta kan påverka den vård patienter med psykiatriska diagnoser får. Dessutom blir olika psykiatriska diagnoser allt mer vanligt förekommande i samhället, därför kommer även patienter med dessa diagnoser bli vanligare. Syfte: Studiens syfte var att belysa hur sjuksköterskor inom den somatiska vården uppfattar bemötandet och omvårdnaden av patienter med en psykiatrisk diagnos. Metod: Studien var en empirisk studie genomförd med en deskriptiv kvalitativ ansats.

That air pollutants of different kind has impact on our climate can hardly haveavoided anyone during the past years environment explosion in the media. But howis it actually with the reverse, i. e. the climate's impact on air pollutants? The aimwith our degree thesis is to try to find out if different weather factors, statisticallyseen, promotes atmospheric pollutants and particles in the air and vice versa.We got access to data on air pollutants and weather factors that was registeredduring year 2007 at Femmanhusets air pollutant and weather station in Gothenburg.In order to do a statistical investigation of these data, and to be able to analyze if itoccurs relations of various kind, we used the statistics program SPSS.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Title: Mountain birds ? a comparative study from valley to mountaintop in a northern and southern Swedish fjeld  Author: Kristian Zackrisson Abstract Main aim in this study was to increase the knowledge about birds in the Swedish mountain area. Three questions were asked: 1) Which bird species can be found during the breeding season along a low mountain slope from a forested valley to a mountaintop with bare mountain environment? 2) Do the number of species and individuals differ in different elevation zones? 3) Is the composition of bird species along a low mountain slope the same in the Kebnekaise mountains inLaplandand the Grövelsjön mountains in Dalarna? Bird census in two study sites located in the Kebnekaise mountains and the Grövelsjön mountains and subsequent analysis of the results from the bird census was the main parts in this study. Totally 20 bird species were found along a low mountain slope in the Kebnekaise mountains.

Heart failure is an illness that requires life-long treatment and often affects everyday aspects of a person?s life. Self-care is a significant part of the treatment. Good self-care resources make it possible for people with heart failure to make the lifestyle changes they often need to maintain or improve their level of health. Self-care means having knowledge of and being able to recognize the symptoms and signs of deterioration that can occur with heart failure, so that the person can take appropriate measures ? and it also means knowing when it is time to seek professional help.

Manual signs are an augmentative and alternative communication mode which enables and facilitates communication for persons with impairments in speech, language and hearing. There are different ways of teaching signs to persons with intellectual disabilities. One of them is milieu teaching, which is a method where the teaching takes place in natural settings. This method has proven to give good results in generalization and maintenance. Teaching signs to staff in groups has been shown to be effective.

Roughly 130 000 dwellings have been officially registered since Norway as of summer 2009 passed their bill ?Energimerkeforskriften? on energy performance certificates in buildings. The main objective is to decrease the total amount of national energy consumption by producing a methodology of calculation of the integrated energy performance of buildings as well as proposing cost effective measures to lower each building?s energy consumption. As the measures should not contravene nor be incompatible with the intended quality and character of the building, the ?Energimerkeforskriften? exempts buildings that due to their historical and cultural values are protected cultural heritage legislation. The current system offers a couple of professional certification alternatives, but when two online semi-automatic methods developed specifically for non-professionals are by far the most used, and since the methods of calculation primarily have focused on modern building materials and construction, the rest of the historical building stock stands literally unprotected by incorrect performance certificates and high-risk energy efficient measures. The objective of this thesis is to identify if the current Norwegian energy certificate system poses a threat to older buildings.

Heart failure is an illness that requires life-long treatment and often affects everyday aspects of a person?s life. Self-care is a significant part of the treatment. Good self-care resources make it possible for people with heart failure to make the lifestyle changes they often need to maintain or improve their level of health. Self-care means having knowledge of and being able to recognize the symptoms and signs of deterioration that can occur with heart failure, so that the person can take appropriate measures ? and it also means knowing when it is time to seek professional help.

It is a well known fact today that suffering due to skin disorders is one of the most common causes to veterinary calls. For the Doberman breed included in the group of working dogs, the frequency and distribution of the different skinrelated diagnoses that causes visits to the veterinary clinics remains undocumented. The purpose of this study was to evaluate the frequency of skinrelated problems causing veterinary visits of Doberman at four different veterinaryclinics in Sweden retrospectively, and compare these results with dogs in general and three other working dog breeds with the help of information collected from Agria - a Swedish animal insurance company. The total amount of veterinary calls that were registered at the clinics in question during the time of the study was 2460 visits. From these, 658 visits were due to skinrelated disorders, which amount to 27%. The most frequent cause to skinsuffering was injury caused by trauma, 15,7% of the Dobermans that were included in the study were affected, the second most frequent cause was inflammatory and infectious skin problems with 12,3% followed by neoplastic changes in the skin with 7% of the Dobermans affected.

Lichens are adapted to bright and sparse forests on oligotrophic ground. Due to a slow growth rate and high light demand lichens will suffer from competition in eutrophic environments. Therefore, lichens have disappeared from managed forests where the forest industry has increased the productivity. A reduced abundance of lichens will affect both biodiversity of the forest and the reindeer winter graze lands. It is important to understand how and for how long fertilization affects the abundance and diversity of lichens in order to protect lichen rich ecosystems. We have registered the biomass and number of lichen species in eight plots (four nitrogen rich and four nitrogen deficient) and compared fertilized Sami settlements with their oligotrophic surroundings in the nature reserves of Tjeggelvas.

This report is presenting an approach that can be used to measure water surfaces in difficult conditions caused by dense vegetation and lack of nearby known points. The objective was to make a contribution to necessary measures for adaptation against floods in Grums Municipality along the stream Karlbergsån, which may occur when persistent rain raises the level of the stream. Along the river there are low-lying areas prone to flooding. According to Grums Municipality, the stream may widen where the water level differences are large, to create a better flow path and to counteract flooding. Grums Municipality was also interested in survey stormwater discharges which may affect the water level in the stream.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

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.