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.

In the urban planning debate of today, two strategies for city development stand out as each other's opposites, urban sprawl and smart growth. This thesis concerns a development project of the latter kind and aims to give an alternative proposal to new buildings and a park in a Swedish city block. The term sprawl is used for new developments on virgin soil on the outskirts of cities leading to a city spreading, while smart growth stand for increased city density through development on re-used land within the city boundaries. The latter are often seen as more sustainable in many levels and are also shown to have positive effects on a number of city functions. At the same time smart growth has negative consequences on other aspects of the city such as public open spaces.

This study aims to map out the degree of mediatization present in the communication between Swedishpublic service journalists and politicians in the 2014 election campaign. In doing so we chose to look at thepresence of media logic in their communication with each other. Specifically, we have used the pre-electioninterviews with the party leaders from Sweden?s two biggest parties. Furthermore, we have chosen to focuson Sveriges Radio, the Swedish public service radio company.Sveriges Radio concists of four different radio channels, of which we have chosen to focus on the channelsP1 and P3, the first having a somewhat more ?serious? profile, focused on producing quality news and otherjournalistic products, while P3 is leaning towards a younger audience and describes its own work as ?soft,humorous and important radio?, mixed with music and other forms of entertainment.

With growing economies and better living standards in many parts of the world today, there is a need of expanding the capacity of generating electricity. The alternatives for renewable energy technologies are not fully developed and have still some problems to conquer.The company Minesto has developed a technology that is called Deep Green. It is designed to gain electricity from tidal currents. Deep Green works in a similar way as a kite that is attached to the seafloor with a moving wire. It contains of a wing that moves due to the water current.

The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

Abstract The purpose of this study is to identify how Swedish clothing companies strategically communicate CSR ? the issue being that CSR communication is frequently scrutinized and criticized. This is examined using semi-structured interviews with six company representatives. The result is presented thematically, dealing with (1) conditions for CSR and CSR communication, (2) how to manage the issue with criticism and (3) which communication strategies companies use. Following conclusions are drawn: the companies can be divided into Mirvis and Googins phases integrated or engaged/innovative, with conditions characterizing these phases.

Den 26 maj 1982 påbörjas anfallet mot samhällena Darwin och Goose Green. Anfallande styrka är brittiska, 2 Paras, på plats och försvarsgrupperade är Taskforce Mercedes. Britterna vinner slutligen över en numerärt överlägsen och försvarsgrupperad argentinsk styrka. Hur kommer det sig att detta kan ske? Jag kommer, för att kunna besvara mina frågeställningar, i det här självständiga arbetet att med utgång i de grundläggande förmågorna, ledning, verkan, skydd, rörlighet, uthållighet och und/info, analysera slaget.

This thesis aims to examine when democratic consolidation took place in Costa Rica from a maximalistic perspective. The hypothesis is that it?s likely that the democracy was not consolidated as early as 1953 which would be the case if applying a minimalistic perspective. Linz and Stepan?s theory about democratic consolidation has been chosen as the theoretical framework of the thesis and the research has been conducted by using a qualitative text analysis.

The purpose of this paper has been to follow how a decision made has developed within anorganization. We have intended to find underlying causes for the development in order to contribute to the understanding of the lifecycle of decisions.The decision we have chosen is Gröna Skolgårdar (Green School Yards) within the city of Västerås. This project has aimed to make the school yards in Västerås more green, more beautiful and more useful for teaching.We have used Grounded Theory Method as our foundation, complemented with decisionmaking theory.The work with this paper has led to the conclusion that Gröna Skolgårdar changed over time, and did not turn out as first intended. This has had several couses such as how resources wasdistributed, political changes, and different views of the project.We have learned that over time a decision can take unexpected paths, and we have contributed with an example of how this can happen..

The aim with this paper is to investigate how the Social Democratic Party (SAP) deals with the question of economic migrants, or more specifically how the problem is represented by the Social Democratic Party, and how this representation has developed over time. The SAP's theory became recently contested by a competing theory that was caused by the predicted future demographic development in Sweden, combined with the EU's eastern expansion. The first factor contributed to the re-write of the theory, to a theory that saw economic migrants as a solution instead of a problem, in direct contrast to SAP's theory. The second factor was a direct threat to SAP's labour immigration policy. This leads to my second question, how did SAP respond to this pressure?The answers to these questions are achieved by using discourse analysis by applying a problem oriented theory on empirical material, constituting propositions, articles in mass media and parliamentary debates.

Communication between parties in an important process in their relationship can be based on a contract. This communication can for exemple be composed by a handwritten contract or an electronic contract. Contract law makes no difference between these two forms. to create more favourable requirements for commencing a contract or an ongoing contract there are possibilities to use standard agreements. Therefore a contract can be based on the will of the parties or on a standard agreement.An electronic signature shall secure that electronic transferred information has not been altered and also to identify the sender of the information.

AbstractThe aim of this thesis is to analyse a proposition that was made by the Swedish liberal party in the election campaign in 2002. The proposition was part of an integration program and the main point was that to become a Swedish citizen you should do a test to prove your ability in Swedish. In this paper, I?ve been investigating the way that this proposition was presented and the reactions that it met among the Swedish people. In my work I have noticed that there are some specific arguments that were very powerful and which were the ones that attracted most people.

The aim with this essay has been to see how students use drinking-songs and what function they have. I have also wanted to see how the traditions are carried on between the students. In order to do this, I have been observing three parties organised by three different student associations at Växjö University: Västkustens nation, Föreningarnas Festeri and Isterbandet. I have interviewed five people that have been attending the dinners. I have used Alan Merriam?s theory of use/function and made interpretations of his theory.

ABSTRACTThis pilot study examines the knowledge about tree root systems amongst five treeplanting professionals. The aim is to find out the professionals? collective knowledge ofthe nature of root systems of various trees used in green areas. Furthermore; to explorehow the professionals adapt landscaped green areas to the tree root properties in asustainable manner. Questions: Which tree species have special root properties toconsider and how do the professionals utilize this knowledge? And: How do theprofessionals in general adjust planting according to the root systems of trees in areas tocreate sustainable green environments?Interviews with the professionals were performed.

The purpose of this study is to analyze what criminological theory explanations the Sweden Democrats use in their criminal politics. The three main questions from which we assume are: How do the Sweden Democrats approach crime? On which criminological theory is the Sweden Democrat?s policy of crime based upon? And which measures and preventive methods do the Sweden Democrats find appropriate to fight criminality? Our hypothesis is that the Sweden Democrat?s reuse/reproduce the Labeling Theory and that the party with its standpoints in this area and the rhetoric used, create a risk for individuals and/or groups of people to be labeled. The labeling can then contribute to increasing crime, in the form of the self-fulfilling prophecy. Our study is a qualitative study, based on literature studies.