SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

Vid deltagande i internationella insatser kan Flygvapnet komma att möta nya typer av hot som Flygvapnet tidigare inte stött på, vilket medför att en anpassning eller förändring av flygtaktiken är en förutsättning för att undvika flygplansskador. 2000-talets lättviktflygplan medför en skyddsnivå på flygplanen som är låg och motståndaren kan påverka materialet samt konstruktionen i flygplanen genom beskjutning med finkalibriga projektiler.Syftet med uppsatsen är att analysera hur den nya hotbilden skiljer sig från vad Flygvapnet ställs inför nationellt samt analysera hur finkalibrig eld påverkar kompositmaterial och hur det i sig påverkar flygtaktiken.Inledningsvis utgår jag i uppsatsen från en beskrivande metod av empirin i syfte att läsaren skall få förståelse samt bakgrund inom de belysta ämnena för att förstå det som senare diskuteras i uppsatsen. Därefter övergå uppsatsen till en hotbildsanalys i syfte att senare diskutera och dra slutsatser om hur flygtaktiken bör anpassas för internationella insatser.I slutsatsen har jag kommit fram till att finkalibrig elds påverkan på kompositmaterial är mycket effektiv vilket innebär att projektilen slår igenom och deformerar materialet. Vidare diskuteras alternativ till genomförande av start och landning för att minska exponeringstiden och undvika att motståndaren kan påverka flygplanen..

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

The attacks of September 11, 2001 have done more to focus attention on the conjunction of religion and conflict than any other event in recent history. Although much international research has focused since then on the role of Islam, religiously inspired violence is also found in countries as diverse as Thailand, Burma, or Sri Lanka, where Buddhism plays a central role. This paper addresses how these realities are reflected in two Swedish high school textbooks on religion. The thesis calls into question the manner in which Buddhism is presented in schoolbooks as the most probable candidate to be a conflict-free religion.Using Fairclough?s discourse analysis theoretical framework and Hellspong?s structural analysis, the thesis critically examines the relationship between text, the discourse practice in which text is produced and the wider social practices.

The purpose of this essay was to study whether the UN convention on the Rights of the child is implemented in the Swedish executory authority, in cases that include compulsory auction of property belonging to families with children, in the southern area of Sweden. I have especially focused on questions concerning whether civil servants work with child consequence analyses, whether they have been offered education in child competence at work, to what extent they have listened to and taken into account the child's own voice in the execution process, and finally to what extent civil servants have had contact with the social welfare committee.The study was based on qualitative telephone interviews with seven civil servants working with cases that comprise compulsory auction of property belonging to families with children.The conclusions of my study are that there exists no specific child perspective regarding the UN convention on the Rights of the child in the civil servants work regarding compulsory auction of property belonging to families with children. Neither do they work with child consequence analyses nor do they listen to what the child has to say in the execution process. The civil servants have not been offered any kind of education concerning child competence. Regarding contacts with the social welfare committee, the result shows that this is, in general, not based on systematic procedures..

Det har länge varit känt att patientens perioperativa position kan orsaka symtom som förmodas uppstå genom tryck och sträckningar. Positionen vid laparosko-piska operationer anses öka risken för symtom och därför är perioperativ om-vårdnad av betydelse. Syftet var därför att undersöka hur frekvent positions- relaterade symtom förekommer vid laparoskopiska ingrepp och vilken betydelse de har för patienten. Studien genomfördes som en deskriptiv tvärsnittstudie och datainsamlingen gjordes med hjälp av symtomskattning och semistrukturerade intervjuer. Totalt 60 respondenter i åldern 19 till 75 år deltog i studien som pågick under åtta månader.

Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

The pace of product development is increasing. It is important to keep high quality in theproducts even though the time for product development decreases. Those companies whichcan utilize previous experiences are positioned with a significant competitive advantage. ToABB Robotics it has become evident that the knowledge transfer process within the productdevelopment department is inadequate. This study was a result and an attempt to address thisunsatisfactory insight.

African Swine Fever (ASF) is one of the most serious transboundary swine diseases because of its high lethality for pigs, socioeconomic consequences, rapid and international spread and the absence of either treatment or vaccine. This Sida Minor Field Study (MFS) was carried out during fall 2010, as part of a larger collaborative research project called ASFUganda, focusing on the epidemiology of the disease in Uganda. The aim with this study was to get more knowledge about the pathology in cases of ASF in Uganda, by studying macroscopic and microscopic lesions in pigs with acute and chronic ASF and to detect the ASF virus (ASFV) in tissues by immunohistochemistry. The pigs were selected from the two different geographical locations in Uganda, Mityana and Gulu district, both with on going confirmed outbreaks of ASF. Necropsies were performed in the field, and the laboratory procedures at the JICA (Japan International Cooperation Agency) Veterinary Pathology Laboratory, Entebbe, Uganda, and at the Department of BVF, SLU, Uppsala, Sweden. Three pigs from an outbreak of ASF in Mityana district showed both the history and the clinical symptoms typical for ASF.

The purpose of this bachelor's thesis is to examine how public libraries in Sweden handles their weeding procedures. A series of questions are asked: How does libraries in Sweden motivate weeding? What principles constitutes the procedure of weeding? Which aspects are given most importance when weeding is decided. How does views on weeding differ between libraries of different sizes? How does longer or shorter professional experience influence the view on weeding? The study was done through an online questionnaire which was sent to a number of staff members on different libraries via e-mail.

Composers? and choreographers? world of ideas. Aspects of the art process. This inquiry is about the artistic process when composing contemporary music and choreographing modern dance. I have studied three composers? and three choreographers? thoughts about the artistic process and the work that leads to a piece of music or a dance.

Developed model for easier animal welfare assessment- with examples from dairy cows in loose housingAnimals in captivity are completely dependent on human care. If captive animals are prevented from exhibiting their natural behavior, they may suffer. Animal welfare inspectors, who insure that the animal welfare legislation is followed, use a checklist to assess the situation in the husbandry. This checklist contains only two levels of assessment, which may result in a lack of detail in the assessment of the husbandry. The objective of this report was to develop a more detailed model that provides an overview of the situation in husbandry.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".