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.

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.

Denna uppsats dokumenterar en fallstudie som gjordes hösten 2006 vid Linde Material Handling i Örebro. Företaget var på väg att expandera och planerade att utöka användningen av IT i verksamheten. I samband med detta gavs undertecknade i uppdrag att utforma en informationssäkerhetspolicy för verksamheten. I en litteraturstudie kunde det konstateras att det inte fanns några enklare riktlinjer för att utforma sådana policies, varmed syftet blev att göra detta. Genom en fallstudie på företaget där vi utformade en IS-policy för deras verksamhet, och även gjorde intervjuer med ledning och dokumentationsanalyser, utrönas vilka problem som kan uppstå och vilka överväganden som bör göras för att utforma en lyckad policy.

EU is an organization that has expanded really fast during the last years. When you read about different EU membership processes you notice that some processes have been much faster than others. Spontaneously you think that this depends om that some countries have not been fulfilling the Copenhagen criteria. However, during the last decennium some scientists have written articles about motives that have affected the membership processes. The basic problem in my essay is how we are supposed to understand a membership process? Since I was interested in if I could see the same inconsistent behavior pattern in other membership processes I chose to study Turkey and Croatia.

Most companies and organizations today depend on technology connected to the Internet. Schools and offices have therefore been providing computers, phones and other technology to the employees. The recent technological development and decline in prices for technology have contributed to making these products a part of everyday life for most people. This has made it very common for employees and students to bring their own devices into school and workplaces.The aim of this study is to define what "Bring your own device" means for Swedish companies and organizations and how it has been implemented in those. The aim is not mainly to generalize to all Swedish companies but create an understanding how the trend is used to provide a basis for continued research in this area.

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

The purpose of this essay is to illuminate in what aspects IKEA?s organizational culture in Ümraniye in Turkey differs alternatively resembles with IKEA?s organizational culture in Örebro in Sweden. The aim with organizational culture is to analyze the relationships between the leaders and co-workers and the relationships between the co-workers.The study is based on a combination of interviews and questionnaires. We have interviewed people in leading positions and made surveys among IKEA co-workers in two different stores located in two different countries. This combination of the methods gave us a better understanding for how the organizational culture is experienced from two different perspectives.

The first of the dual purposes of this work has been to describe the research that has been done regarding the root causes of terrorism and second, using a general causal theory and examining the political dimensions of it, to discuss whether or not general causal theories (grand-theories) are helpful for researchers and policy-makers when reacting to social developments in the form of terrorism. The essay is a qualitative literature analysis and I have based my studies on mostly new books treating root causes of terrorism. I have concentrated on discussing international terrorism and how political dimensions may impact the occurence of this form of political violence. The conclusions I have made is that there is no widespread consensus among researchers and scholars as to what really causes terrorism. Neither can the general model examined in chapter 5 be used to predict when and where terrorism will occur next.

?Sjuksköterskor har en nära relation till patienter och anhöriga och bör efter bästa förmåga möjliggöra deras delaktighet i vården. Trots att riktlinjer om hjärt-lungräddning (HLR) menar att beslutskompetenta patienter ska vara delaktiga i beslutet om ej-HLR, fungerar det inte alltid så i praktiken. I och med detta kan sjuksköterskor få svårt att hantera situationer som uppstår kring beslutet om ej-HLR. Syftet var att belysa patienters respektive anhörigas delaktighet i beslutet om ej-HLR.

The retail industry is complex and when it comes to the in-store environment conventional marketing tools seldom find their way. The impacts of in-store atmospherics on customers and the psychological impact the store environment has on their decision-making are rather remarkable. An in-store atmospheric that often is used in order to affect customers is music, in fact it is one of the in-store elements that has been investigated more carefully. Nevertheless, in spite several studies on music and its impact as an in-store atmospheric on customers, it is not yet obvious what applies. To bring some clarity on the subject this study is aspiring to explain what applies when it comes to playing music in grocery stores.

The aim of this report is to give a picture of how attitudes and behaviours of owners of environment cars look like and how they can be influenced. The alignment lies on environmental cars which run on biogas and ethanol which both are renewable fuels. The starting point is to sort out if it is environmental thinking that controls the choice and use of an environmental car. The feeling is that there are many other factors that can be more controlling, for example the price and the quality of the car. The result of the questionnaire survey which is the foundation of the report shows however that those who buy an environmental car do it mostly because of environmental reasons.

Turkey has recieved recurring criticism on their disrespect of women and their rights and The European Union Commission and CEDAW, the Convention on the Elimination of all forms of Discrimination Against Women, are two examples of critics. However, during the last years Turkey has shown a number of improvments and positive developments. Two flagrant examples of the extended debate of the above mentioned scarcity is within the area of legislation and the large number of womenNGO´s.The aim of my thesis is to investigate which strategies womenorganizations in Turkey are using to affect the political agenda from a genderperspective; do they choose an international or a national strategi? The analysis is based on four womenNGO´s and their efforts of influence and effects on the political agenda and how they experience the link between themselves and the Turkish government. My findings suggest that a national strategy is chosen before an international strategy, but the choice seems to depend on specific goals of the organization and the national climate.

Bachelor thesis in political science by Malin Bergkvist, autumn 12.Title:Political governance for increased digital inclusion.Subtitle: Aspects of "governance" and "government".Supervisor: Joachim Åström. While digital inclusion is a hot topic in both academia and in policy circles, little research is done when it comes to governance issues. To help filling this gap, this essay asks which mode of governance is dominant in the field of digital inclusion. What aspects of governance "governance" or "government" is the dominant in the field of digital inclusion, and is it possible to see any difference in how the state governance is described by the government and perceived by other actors? To answer this overarching question, two sub queries are formulated and analyzed. First, what aspect of "governance" or "government" dominate when state governance of the area are examined based on how the government describes it? Second, what aspect of "governance" or "government? dominate when state governance are studied based on how the perceived by other actors and stakeholders active in the field.

The aim of this essay is to analyze the relationship between the title and the music in a selec-tion of piano pieces by Torsten Petre. Based on the work list, a categorization of the piano titles has been made and the categories have been named ?emotions, moods and minds?, ?na-ture?, ?mankind?, ?dances and similar titles?, ?supernatural beings, fairy creatures and popu-lar belief?, ?foreign countries and foreign culture?, ?nationalism and tradition?, ?artifacts?, and ?miscellaneous?. Two pieces from the category ?emotions, moods and minds? Skizzer för piano, third series Op.