In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

In agricultural educations you learn to use different economic planning tools, as basis for decision. The purpose and goal of this work has been to find out if economic planning tools are used by the farmers in Sweden. We choose to do an investigation through personal interviews, and used an inquiry to get as equivalent answers as possible from the farmers. This work contains a literature study with relevant facts about the questions that is brought up in the inquiry. This study of literature explains shortly some different calculation methods and bases for decision. It also contains useable information that is important to know before an investment. The questions that are asked to the farmers have focused on the use of calculation methods and economical planning tools.

Root rot causes large economical losses for Swedish forestry. The spread of root rot can partly be prevented by treating the spruce stumps in thinnings. Late pre-commercial thinning (PCT) is one of the forestry measures where stump treatment is not used. Late PCT can be defined as: The act of cleaning the stand with the aim of improving accessibility and sight within the stand, and so to increase the mean stem´s volume during the first conventional thinning. The aim of this study was to examine how late PCT is performed, its spatial extent and if it aids the spreading of root rot. The study was limited to encompass late PCT before first conventional thinnings in spruce stands in southern Sweden. Samples of spruce stumps were taken from four stands where late PTC had been carried out.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.

The aim of this study was to examine mental illness among adolescents in the age group 13- 18 in the municipality of Lund. We studied the topic based on counselors experiences. There have been several reports in media concerning an increase of mental illness among youth. Therefore we considered this as an interesting issue to examine. This study consists of seven qualitative interviews and one telephone interview with counselors.

Title: Globalization ? Meeting a new market Author: Anna Nubäck Supervisor: Anders Nilsson Institution: School of Management, Blekinge Tekniska Högskola Course: Master in business administration, 15 credits (FED006) Purpose: The purpose of this essay is partly to create an understanding of the decision to establish a branch in Japan and especially to look at if and how the Swedish company in this study has adjusted its corporate culture to suit the Japanese market. Method: Data is collected thru a number of semi constructed interviews. A first telephone interview was followed by an interview made face to face that was also followed up by interviews performed over telephone. E-mails have been used to clear and correct collected data. I have also studied company reports, closely related literature, articles and papers on the Internet. Conclusion: My conclusion is that the company in this study based the decision to open a branch in Japan on the demand from one big customer and the potential to grow globally.

AimThe aim of the study was to develop a method for the survey of play movement demands and temporal patterns in order to enable a descriptive study of the defensive players in American Football. The overall aim was to  improve the understanding of how American Football is played to create opportunities for enhancement of current or developing new training methods to better suit football.MethodFifty plays from a Division 3 college football game on video from 2005 was divided into sequences of action for one player each from the defensive line, linebackers and defensive backs and analyzed with the video analyzing software cSwing. Every players sequence of action was recorded in a spreadsheet and noted on a scaled football field where distances were measured and together with time stamps from cSwing velocity was calculated.ResultsUsing this method it was possible to describe the play movement demands and temporal patterns which was the main task of the study. The defensive end worked on an average 4.61 seconds per play, the distance was 12.4 meters and average speed 2.5 m×s-1. The linebacker worked on an average 4.35 s per play, 13.7 m and at a mean speed of 3.0 m×s-1.

Leisure boats of today have a lot of electronics that needs battery power to work. In additionto that electric propulsion systems have gotten more popular lately, which further increasesthe demand for high battery capacity. The batteries used are mostly lead-acid batteries and toget the most out of the batteries it is important to treat them right. To optimize the electricsystem it is important to have knowledge of how the batteries and the electric motor are usedand which factors affect e.g. efficiency and recharging.A new electric drive that can replace old diesel engines is being developed and needs testingand evaluation.

The purpose of this master thesis is to investigate issues concerning lifelong learning and the role of the public librarian. This is done by examining LärForum Forum for Learning, a project initiated at a public library located outside of Stockholm, with the aim of supporting adults lifelong learning. The major questions raised in this study are: How do the seven librarians interviewed define lifelong learning and how do they perceive their own role in relation to lifelong learning in the public library? Do they work with adult learners in a different way than they do with "ordinary" users of the library? Has their conception of their own role as a public librarian changed as a result of LärForum, and do they find it necessary to acquire new skills because of the project? Data was collected through interviews and observation, and the study is a qualitative case study. The main results are that the librarians see their role in lifelong learning in the public library as self-evident, and they see lifelong learning mostly as learning for an individuals personal development.

The tourism industry is a young industry in Sweden but important for the economy and a large part of the field is mountain tourism. Marketing a place is called destination marketing, which has become a huge phenomenon and an important part of efforts for promotion in the tourism industry. The entrepreneurs in the tourism industry are an important part, as these are a big part of the destination. Their marketing and communication becomes a force to reckon with in order to attract tourists to the area. The purpose of this study is to examine how entrepreneurs through destination marketing reach their target market and with the intention to identify marketing channels that the entrepreneur uses.

The case study investigates study association representatives? perspectives on the activities of the popular education within the social sector in Örebro and why they are organized. It further investigates the cooperation and dialogue between the study associations and the municipality of Örebro regarding this activity. The study is based on critical realism. A questionnaire survey was conducted among all ten study associations in Örebro, combined with qualitative interviews with representatives from six of the active associations.

Due to the wide usage of different databases administrated by the Swedish government to keep control over its citizen?s the issue has arisen concerning if this information is subject for other purposes then originally acknowledged. Executives induced in recruitment for labour has over the years extended their need for information accumulated by these systems. Especially data from the criminal records registry are now being used as a normal step in the employment process among a vastly growing spectrum of enterprises and businesses all over the country. This thesis aims to illuminate the subject by grasp to what extent the described behaviour can be considered legally accepted according to the law or if these actions are inflicting with the foundational juridical principles that has to be ensured by the Swedish government due to our constitutional law.A strict jurisprudential method has been applied throughout the entire thesis to ensure the reliability of the results. The diversity of sources has gently been put together to assure the overall quality.

More often consumers demand instant dry soup that can be prepared with a water temperature below 100o C, which is currently not possible, because the dry soup becomes too thin when using water with a lower temperature. In this study, various kinds of starch studies were made to optimize the starch used in the existing product to make it more viscous at both high and low temperatures. The result was that one of the two starches present in the existing product was retained by change in quantity as it contributed to important flavor parameters. The second was removed and replaced with a starch that made the product more viscous at lower temperatures. To find out if the new product differed from the existing product a viscosity measurement and a sensory paired preference test were made.

The ferry traffic to Gotland is essential for the island?s ability to live and develop. Yearly, it transports 1,6 million passengers, 500 000 personal vehicles and 750 000 lane meters of freight with four Ro-Pax ferries. The traffic is controlled and subsidized by the Swedish government since 1971 in order to guarantee the inhabitants and industry of Gotland a satisfactory transportation service. As a consequence of the past decades increased traffic quality, mainly due to a decrease in crossing times, the traffic?s environmental impact and costs has also increased.The Master Thesis proposes a new energy efficient traffic arrangement that satisfies the users? preferences in the same extent as today.

This thesis concerns the control of outsourced interorganizational buyer-supplier relationships in the low-price fashion industry. A qualitative case study has been performed on two supplier relationships of a low-price fashion company. By identifying specificities of the industry and relating them to control problems and their implications on control solutions, the thesis has established a relation between industry specific characteristics and the way companies in the industry control their supplier relationships. The analysis is based on a theoretical framework created by Dekker (2004). Amongst other factors, the difficulty to define, quantify and measure the design variables of a fashion good, the high heterogeneity between individual products and the difficulty to predict the trend based demand, create high coordination requirements as well as appropriation concerns solved through extensive formal control.