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.

Title: GMO Food ProductsThe issue of marketing and selling them in Europe - A Business and Legal Perspective.Author: Shane KingSupervisors: Anneli Carlsson and Ewa RabinowiczProblemThe European Unions regulations in regard to GMO?s and the approval process for both release into the environment, and onto the market, has been under fire by the USA along with Canada and Argentina. The WTO has ruled on this issue in favour of USA et al.The problem that was identified was in regard to consumer opinion in the EU. How could the EU meet its numerous international trade obligations while at the same time meetingthe needs of the citizens of the Union? Added to that was the issue of whether or not the?EU? perspective was indeed an EU perspective or rather the perspective of a fewMember States.

The purpose of this thesis is to describe property definition and special boundary demarcation and to analyze the differences between the two cadastral procedures. Property boundaries, especially unlawfully determined boundaries created through unofficial parcelling, can create conflicts between landowners and make it diffi-cult to know which land that a property contains of. It is possible to clarify the boundary conditions through a property definition or through a special boundary demarcation re-establish boundary marks.The methods used are: (1) A literature review to collect background information, (2) A case study to summarize court cases and (3) A questionnaire study to collect opinions from cadastral surveyors.The result is summarized in two comparisons. Firstly between restoration of landmark and special boundary demarcation (which replaced restoration of landmark in a legislative change in 2010), which demonstrated that the change in the law is considered positive because special boundary demarcation gives a legal effect on the boundaries. Secondly between property definition and special boundary demarcation which demonstrated that the two procedures are similar to each other.

The purpose of this thesis was to design an electrical system for use in a ballistic test at the Swedish National laboratory of forensic science (SKL). The detector unit would use four main parts: coilsystem, transmitter, reciever and indicator. The coilsystem would be based on a balanced system using three coils. One that creates a magneticfield and the other two will sense the differences when a metallobject is in the coilsystem. This report starts out by investigating possible solutions for this specific task followed by a description of the physics that the metaldetector use.

This paper studies, from a client perspective, how three Swedish municipalities work with information about a voucher system in homecare. The paper is a qualitative study using structured informant interviews and analysis of documents. The interviewees are responsible of information about the voucher system in the municipalities. The studied documents describe and clarify the voucher system of the municipality. Neo-institutional organization theory is used to analyse the result.

In this Master we have studied classification system and alternative arrangements of books in a public library. The public libraries in Sweden use the SAB classification system. This system was created nearly a hundred years ago in order to suit the librarians and the Swedish society at the time. Today many library users find the system difficult to understand. This and other factors have inspired a number of libraries to arrange books in an alternative and more user-friendly way.

One of the main objectives of all food production is to produce foods that can safely beconsumed without fear of being sick. Despite this hundreds of people are affected in Sweden offood poisoning almost every day. Most cases are caused by a small group of so-called pathogenicmicroorganisms. The most frequently affected are the small children, the elderly, persons withreduced resistance and pregnant. The reasons behind the food poisoning are often ignorance andlack of food hygiene.

In January of 2014 a newly founded company held a press conference in central Stockholm. The purpose of the conference was to inform about Lexbase, the largest database on the Internet with legal information about the Swedish general public. The aim of this particular paper is to use news reports about Lexbase as material to identify the theses and their types presented in Swedish newspapers, and to examine the ideology constructed and presented by the theses in the said news reports. The questions asked in the paper are 1. What the distribution of different theses looks like and is there a type of thesis that more often invokes an implicit argumentation? 2.

This thesis aims to examine the possibility of understanding social change by using new institutionalism approaches on a specific case, The case, which describes the implementation of new public management reform in the Swedish health care system, is analysed from two separate new institutionalismperspectives; the tool perspective and the symbol perspective. These approaches differ from one another in the sense that the first relies on a rational choice ontology, while the latter rather refers to a sociological tradition. In the analysis, causal explanations as well as aim related explanations are presented. Formative moments such as economic stagnation, non-socialist governments and ideological isomorfism are presented as important factors behind the reformation. By using the tool perspective, the motives of the idea spreading and reformation of the Swedish health care system, are connected to a strictly rationalbasis such as cost efficiency and quality improvements.

The first Debt Relief Act was introduced in 1994 into Swedish law. The old Debt Relief Act was replaced on 1 January 2007 by the current Debt Relief Act. The current law is in many ways similar to the older law. The main change is the debt settlement process.The Debt settlement Act's main purpose is to financially rehabilitate over-indebted individuals. This aim should be balanced against the creditors' interest in getting paid for their claims.

In this thesis a transport system is sought after thatif realised in the city of Uppsala could provide bothwell-being to all its inhabitants and sustainability,here jointly refered to as liveability. It is found thatthe car dominated transport system that is inoperation today provides two fundamental values,namely accessibility in both time and space, whichsets it apart from other transport solutions. Thesetwo values are of immense importance for theliveability in our modern world. On the other handthe car dominated system decreases the liveabilityof Uppsala in several different ways. Some of theseproblems, it is argued, could be solved within thecar system, through the adoption of moreenvironmentally friendly cars etc., but otherproblems are inherent in the car system and willremain no matter what changes are made.

The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the liability legislation is limited. The main problem this study evolves around, is how a different liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent liability rule.

Starting point to this Paper is the idea and wish to adapt the society and its different activities to a recycle society. A building area in Göteborg is planned and investigated for such adaptation. In the district named Skogaberg, about 130 households totally are planned from what 20 are blocks of flats. The idea with this project is to constitute an alternative sewage system, a Blackwater system, were the fractions of most nutrients and least pollution are separated, taken care of and utilised. The aim is to get a market and use the nutrients of the organic waste from the household in agriculture use.

The purpose of this study is to research into the role of the citizen and the educational system in Sweden throughout periods of time based on previous theoretic works, and also to deepen the understanding of students with special needs in Swedish education focusing on the primary school years. This shall be carried out by illustrating the different points of view and choices within the educational system that are at hand for students with concentration difficulties and social difficulties.I will analyze these points through a cultural and social perspective on contemporary society in order to contribute towards today?s discourse on the norm. The result of this empirical investigation presents a dilemma existing in the democratic educational system of today. Nationally and internationally, the educational system has been structured around a normative system containing both rights and duties that effect everyone working within it.

Because of increasing demand of power on Malmbanan the capacity of the existing wires which supply the trains must be increased. This increases the stress on the existing poles and for this reason the system for supplying the loads along the railway is to be removed from the poles and be replaced by some other system. This thesis is a study on a two-level low voltage (1 kV and 0.4 kV) electrical system with the aim to investigate if it can be an alternative to the system used today taking into account the voltages, fault currents and costs.In this thesis the following tasks have been performed:? Gathering of data? Description of basic theory? Loadow and fault current calculations of the system with MATLAB? Life Cycle Cost estimate of the system? Analysis and conclusions from the resultsThe results show that the new system can be an alternative to replace today's system. The simulations and calculations show that the voltage drop is at an acceptable level and that the fault currents are large enough to supply a safe disconnection if a fault occurs at the far end of the system..