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.

Hunger is a problem in some parts of the world (www, FAO 1, 2012). The lack of food is often a result of insufficient knowledge in soil fertility management (Röing de Nowina, 2012). Ongoing hunger and malnourishment are quite prevalent in Sub-Saharan Africa and are often combined with poverty (www, FAO 1, 2012). Farming is the most common occupation in this area and the farms are often small-scale farms with subsistence crops and a few cattle. The farmers who operate these small-scale farms are economically a weak group.

In some postmodern philosophy and theology, the view of God has returned to the centre of the discussion. God is seen as a living reality beyond human conception. Some of the contemporary philosophers even Relate to the negative or apofatic theology. They often do this as a contrast to the positive theology. The view of God in postmodern theology and philosophy is beyond our rational knowledge.

Bakgrunden till studien är mina egna tankar om hur de lönesättande samtalen inom arbetslivet egentligen fungerar nu när de har blivit alltmer vanliga på arbetsplatserna. Syftet med studien är dels att undersöka hur kommunikationen hanteras och upplevs under ett lönesättande samtal av medarbetare respektive ledare dels att utveckla kunskapen om vilken betydelse kommunikationens påverkan har för samspelet under det lönesättande samtalet. Studiens forskningsfråga har varit hur medarbetarna och ledarna upplever samspelet under samtalet, varför den sociokulturella teorin har använts tillsammans med andra kommunikativa begrepp och teorier. Studien har av den anledningen haft en fenomenologisk ansats för att få fram respondenternas subjektiva upplevelser av samspelet under det lönesättande samtalet. Som metod användes en öppen intervju med en frågeguide som innehåll ett antal olika teman som de olika respondenterna själva fick resonera kring.

Syftet med arbetet är att undersöka hur musiklärare tolkar målen i kursplanen i musik och hur de applicerar dessa tolkningar på sin undervisning. Syftet är även att ta reda på hur musiklärare använder sig av läromedel för att nå dessa mål. Bakgrunden till ämnet är tankar som jag har haft angående musikundervisningen på grundskolans lägre stadier och huruvida denna undervisning är likvärdig över hela landet. Skulle det vara möjligt att ett läromedel i musik, skapat utifrån de nationella målen i kursplanen, åstadkommer en sådan likvärd utbildning? Mina forskningsfrågor syftar till att kartlägga användandet och behovet av läromedel i musik och dessutom till att förstå hur målen i kursplanen för musik kan tolkas av olika lärare.

The crucial factor for successful municipal climate work is that there are driving forces. Most importantly is that the senior officials and politicians in the municipality are dedicated to the cause considering that they have the power to influence and make a change. Besides proactive and committed individuals, it is necessary that the work is organized and anchored by clear and concrete documents and control systems. It is also important that the work is continuously monitored and evaluated. To collaborate with other municipalities, authorities or participate in various networks is another factor contributing to the improved climate work in the form of exchange of information, knowledge and experience.A major driving force for municipalities to improve themselves is the distribution of state aid and grants.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

The purpose of this Master thesis is to examine whether the term elasticity is relevant and functional to apply to public library organisations. Another aim of the thesis is to Relate the term elasticity to public library organisations in a network society. Sociologist Manuel Castells provide the theoretical framework on the network society. Three investigations (meant to complement each other) in two Swedish public libraries seek to give answers to these questions.To be able to examine which areas of public library activity are elastic, I make a rough definition of what public library organisations consist of ? nine activity fields are identified using IFLA?s guidelines in combination with Swedish law of public libraries.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Att eleverna får lära sig att skriva är ett av grundskolans viktigaste uppdrag. Under vår verksamhetsförlagda utbildning under tiden på Lärarhögskolan har vi sett att mycket av undervisningen under de första åren i grundskolan ägnas åt att läsa, samtala och skriva. Det har fått oss att fundera kring hur lärare fortsätter att arbeta med skrivandet. Vårt syfte med den här studien är att fördjupa förståelsen för och utveckla kunskaper om hur lärare ser på den fortsatta skrivutvecklingen i skolår 4-6. Syftet är också att utveckla förståelse för vad lärare anser vara viktig kunskap i ämnet.

Introduction: Men who have sex with men (MSM) is a vulnerable group with regard to HIVbecause of biological factors, lifestyle, discrimination and, in some parts of the world,criminalization. From a public health perspective it is important to include MSM in order to securea high-quality HIV prevention but also to safeguard human rights (HR) for this group. However, itis only recently that the Swedish development cooperation agencies have begun to integrate MSMin HIV prevention. Objective: To examine how employees of Swedish institutions responsible fordevelopment cooperation manage the vulnerable group MSM when providing support for HIVprevention programs and human rights programs. Topics Relate to challenges and strategies tointegrate MSM in HIV prevention, which achievements have been obtained, and how to practicallydeal with the criminalization of the group.

ABSTRACTBjelkenbrant, Pernilla, 2006: ANC-galan i Göteborg 1985: en analys av sången Soweto som politisk mobilisering (The ANC gala in Gothenburg in 1985: an analysis of the song Soweto as a means of political mobilisation)The political scientists Abdul Karim Bangura, Ove Nordenmark and Tor Sellström, all believe that there, during the 1980s, existed a strong and unified ?Swedish? attitude against the South African apartheid system, and Sellström points out that this position had a strong anchorage in the ANC gala in Gothenburg in 1985. Over the past few years, singing has been identified as playing a crucial role in the struggle against apartheid. The aim of this study is twofold: firstly it presents a comprehensive discussion on how song is generally considered a tool of political mobilisation, secondly it discusses how that process can be applied to the ANC-gala. Consequently, the theoretical discussion constitutes the initial part of the study.

Den samhällsRelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsRelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalRelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalRelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

This thesis examines the way that subversivity is produced in relation to the name of the author, as understood by Foucault, and what potential for ressistance that can be glimpsed there. This from the reading of three text that in different ways Relate to that theme.Firstly, throught the reading of "Isis mamma a?r genusvetare, skribent och konstna?r, min mamma a?r f.d. sta?derska, kokerska och dagisfro?ken, numera fo?rtidspensiona?r med diagnosen fibromyalgi" by Lidija Praizovic?, a text that actively work with the internal production of different exteriorities.

AbstractThis essay begins with a presentation of the complex set of problems which Relate to the interaction between freedom of speech and the ban against discrimination based on a person's race, the colour of their skin or ethnic origin, confession of faith or sexual preference (BrB 16:8, incitement to racial hatred). Can conflicts arise between freedom of speech and the ban against discrimination? To shed light on this question, we have chosen to look at the issue from a new perspective. This perspective is based on the new challenges faced by Swedish society as a result of the changed composition of our population, our membership in the EU and our acknowledgment of certain international conventions concerning human rights.Fifty years ago our population almost solely comprised of ?native Swedes?.