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.

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 design regulations of Boverket (BKR) have long been the mandatory standard for construction design in Sweden. However from the end of the year 2010, the BKR will be replaced by the European standard Eurocode (EC). The transition to EC has been delayed and it is not until the second of May 2011 that the use of EC will be mandatory. Because EC and BKR differ from each other it is highly interesting to investigate and explain these differences.The purpose of the thesis is to compare the two standards and investigate how they give different results or not for the dimensioning of structures of steel with associated loads. The current project HVC (Pets Science Center) in Uppsala is used as a model for the design of the steel structure used in this study.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

This surveys hypothesis is based on the notion that all citizens have the right to access information of the municipality they live in. The aim of the study is to examine how residents of Vilhelmina municipality take note of the current information, and also how they would proceed to access information in the future. In order to conceptualise the results these following theories were used: digital divide, digital immigrants, digital native, uses and gratification theory, social capital, communications strategies and two-way communication. The survey is conducted with four focus group interviews and one separate interview with a person working at the municipal office. The focus groups were divided into age categories in order to see the similarities and differences between the groups' media habits and preferences of future communications.

I have, with a point of departure in two case studies; the artist, curator and scientist Andreas Gedin and Maria Lind, curator and director of Tensta konsthall, contextualized with a couple of respondents; the freelance curator, writer and editor Power Ekroth and the freelance curator and artist Carl Michael von Hausswolff, conducted a field analysis on curatorial and artistic practices. I have applied key concepts in order to conduct the analysis.Furthermore, the case studies and the respondents have been placed in a contemporary artworld. These components have been related to a contemporary historical segment of the artworld. This in turn, has been related to older, international cicumstances of change and various conditions in the two subfields. I have suggested certain a proximity in the artistic and curatorial practices.

Det pågår stora förändringar i världen gällande begreppet design och rapporter har kommit både iSverige och Europa om hur design kan lösa samhällsproblem. Design kan användas som ettverktyg för problemlösning i en arbetsprocess eller som konkurrensfördel i en strategi för attutveckla produkter och tjänster utifrån användarens behov.Forskning finns om hur privata vinstdrivna företag använder design som konkurrensmedel.Syftet med vår studie är att undersöka hur vi med hjälp av design kan skapa en strategi för enorganisation i den offentliga sektorn som kan lösa kommunikationsproblem med fokus påkundtillfredsställelse. Undersökningen syftar till att svara på hur den offentliga sektorn arbetarmed design och hur en designstrategi inom den offentliga sektorn kan se ut, samt om det finnsnågra hinder vid implementering av design.Studien baseras på en kvalitativ metod i form av djupintervjuer, samt en kvantitativenkätundersökning utifrån en fallstudie på Arbetsförmedlingen. Datainsamling av det empiriskamaterialet har gjorts på fallföretaget samt på tre ytterligare tjänsteorienterade organisationer somär finansierade av staten och ett produktorienterat företag. Empirin har analyserats utifrånföretagsekonomiska teorier samt designteorier och den privata sektorn har ställts mot denoffentliga sektorn för att hitta likheter och skillnader dem emellan.Resultatet av studien visar på att design används inom den offentliga sektorn och resultatet visaratt det inte finns några hinder för den offentliga sektorn att jobba med design, men att det iblandkan vara mer svårimplementerat på grund av komplexa organisationer och en målgrupp som ärhela den svenska befolkningen.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Between 1965 and 1975 a major housing project was carried out in Sweden to resolve a major housing crisis, the so-called one million housing program (Swedish: miljonprogrammet). To raise the standards and create a more attractive housing in these areas is currently a very relevant topic in Sweden.Evidence-based design is the process of basing decisions of the built environment on credible research and studies to achieve the best possible outcome. This method is primarily used in the healthcare sector to improve quality of care and reduce costs by creating healthy environments.The possibility of refurbish apartment buildings from miljonprogrammet using evidence-based design has been studied by means of an extensive literature review and a closer examination of the residential area, Husby in Stockholm, which has been chosen to represent the miljonprogrammet in its entirety. Furthermore, the evidence-based research has been limited to seven fields; nature, noise, color, wayfinding, safe environment, daylight and thermal comfort which has been assessed to be applicable on housing. In order to obtain a comprehensive overview of the different fields, four different subjects were chosen to investigate further within each field; research and studies, laws and regulations, constructional aspect and Husby.

Purpose: The purpose of this study is to examine different organizations' views on their communicative crisis work. The study will analyze organizations' crisis prevention efforts, its views on the crisis of accountability in relation to stakeholders and to work for a crisis to be elucidated. In order to delineate the study focuses the investigation on various train organizations. Then the concept of crisis is something that circulated widely in the train sector in recent years.Theory: This examination has chosen to use the theory Situational Crisis Communication Theory. It is an empirically tested theory of a collection of different strategies.

Within the Swedish school and the public library communities it is generally held as a truth that reading of fiction develops the empathic ability of the reader. This opinion is also expressed in political guiding documents for the school system and cultural sector. This paper's main hypothesis is that there is no assembled theoretic ground for the statement that reading of fiction develops the empathic ability. The investigation consists of two parts, the first being theoretical and the second empirical. Definitions of what empathy and reading is, are reviewed in the first part.

The aim of this thesis is to investigate in what way Swedish universities regulates its internal and external communication by the use of policy documents. The purpose has led to three research questions: what scope of communication is given to the documents user, if the document is challenging or redefining the current means of power, and how questions regarding trademark is taken into consideration. In order to achieve the purpose a discourse analysis is used as both underlining theory and comprehensive method. The underlining theory is based around social constructionism, structuralism, poststructuralism and critical discourse analysis. The analysis have taken emphasis from Norman Faircloughs three-dimensional model in which the documents have been studied on three separate levels.

The worldwide industrial demand of energy, often in form of fossil fuel, is continuously growing and at the same time these resources are coming to an end (Hamamre, 2013). The interest and focus in renewable sources are then more important than ever and plants are suggested to be a good alternative for production of raw material for industrial purposes (Nilsson et al., 1998). But the world is also facing an increasing world population which also increase the nutritional needs, plants therefore need to be suitable for both industrial and nutritional purposes. To achieve this, common plants need to be improved but it also need new potential crops to be developed and introduced (Carlsson et al., 2009). Modern technology like gene engineering is an important tool to achieve these challenges (Carlsson et al., 2011). This work focused on analyzes and evaluation of different transgenic lines of field pepperweed (Lepidium campestre L.).

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.