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.

Storm water management has become a more important matter as urban areas are expanding and natural areas are being exploited. As nature landscapes are being converted into hard surface areas storm water flow is affected both in terms of velocity and size. A flow increase can easily result in a flooding if the dimensions of the pipeline system are inadequate. Considering predicted upcoming climate changes, flooding?s may become more common in urban areas in the future.

This essay derives from the concern that horses ridden with a bit in their mouth can be subjected to strong pressure from the bit if the horse and rider do not understand each other. The horse's mucosa membrane and the tongue are very sensitive tissues (Cook, 1999; Manfredi, 2005; Oliveira, 2005; Terada, 2006) and the bit can then be a source of pain and discomfort. The training of the horse should therefore always be a step by step process and as the horse develops difficulties are increased. Oliveira (2005) suggested that high demands can be placed on the horse but to be successful in the training it is essential to be content with small progress and reward the slightest desired response from the horse. This corresponds with the principles of operant conditioning with negative reinforcement.

Contemporary plant design can be examined by how it relates to two extremes - Nature and Art. This idea is explained by Noel Kingsbury in the book The Dynamic Landscape where he places designers and their projects on a gradient (Kingsbury, 2004). Nature, one of the extremes can be represented by a dynamic, species-rich plant design with native species and with nature as the ideal. The other extreme - Art implies a more static view on plant design. Here, the designs consist of colourful flowers, exotic species and cultivars with double flowers.

The Swedish forest have about 100 000 km of watercourses and it?s an important structure in Swedish landscapes and catchments. In some of the watercourses lives spieces like the freshwater pearl mussel (Margaritifera margaritifera) and brown trout (Salmo trutta) which both are sensitive for inteference from the forestry. The new EU water framework directive has a goal that all surface water will have high or good ecological- and good chemical status at latest by the 22nd December of 2015. The study has been made in the catchment of Håltjärnsbäcken and it is from a national perspective one of the most valuable streams in Sweden and which also have been included in a LIFE-project. The catchment is situated within the Eco-park of Malingsbo-Kloten and managed by Sveaskog AB.

The most suitable method to answer the issues of this study was to do a combined literature- and questionnaire study. The literature part of the study was based on Original Research articles, Review Articles and books with a list of reference literature after each chapter and the purpose was to answer the questions ?What feed items should be given to rabbits in different life stages? and ?Which problems may develop from an inadequate diet?? Two questionnaires were constructed. One was sent by e-mail to small animal veterinary hospitals to be answered anonymously by veterinary nurses. The other was linked to from two internet forums, that with rabbits as their focus.

People who invest capital in promising projects as a profession are called venture capitalists. They are constantly looking for new investment opportunities. Recently, media have observed a growing interest in forest land as capital investment. This is because several fund and investment company market the possibility of safe return through investment in woodland, both in Sweden and abroad. When an investment in forests is seen as an acceptable investment option, focus turns to nearby areas, namely agricultural land.

SyfteSyftet med uppsatsen är att vi ska identifiera nya potentiella utvecklingsmöjligheter med direktreklam.Vilken betydelse har DR för företagen?MetodDen här uppsatsen har vi valt att genomföra utifrån en deduktiv ansats med en kvalitativ karaktär. Det här valet gjorde vi därför att vår strävan har varit att kunna besvara vårt forskningsproblem. Vi har genomfört sex intervjuer, för att ha kunnat samla in våra empiriska data, med personer i ledande positioner på företag som arbetar eller är i kontakt med direktreklam. Tre av dessa har varit personliga intervjuer, två telefonintervjuer och en via e-post.SlutsatserVi har kommit fram till att direktreklam är en mycket stark och fortfarande mycket aktuell marknadsföringskanal.

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.

With the prospect of future construction on the Skutskär Pulp Mill property, Stora Enso Fine Paper has initiated an investigation of soil contaminants and a risk assessment of these contaminants. A soil and groundwater investigation has therefore been conducted on an open area of about 16 000 square meters, situated between the current wood room and digester house. To be able to integrate this study into an investigation for the whole industrial property, the study has been carried out as a phase 2 study according to the Swedish Environmental Protection Agency?s Methods of Inventories of Contaminated sites (MIFO).The site investigation has involved soil and groundwater sampling, together with the analysis of heavy metals and organic contaminants. The degree of hazard posed by the contaminants, the level of contamination, the potential for migration of the contaminants, as well as the degree to which protection of human health and the environment is required in the area, have been weighed together for an overall risk assessment of the area with regard to human health and the environment.The investigated area was built up by filling in the coastal waters.

During the 20th century a significant proportion (about 15 %) of the peat-covered wetlands in Sweden were drained to improve forest productivity. Area wise, most of the forest drainage was done in northern Sweden, but relatively speaking a larger part of the wetlands have been drained in the southern parts of the country. Most often, the forest drainage resulted in increased forest growth, but failures were not unusual, and harmful effects, e.g. on species richness, have been a common cause for draining. Ditch cleaning is necessary for maintaining the ditches in good condition.

Injuries and sick-leave is a common feature for reinforcement workers today. This is mainlydue to the fact that reinforcement work is done in an exposed environment with many stressfactors and highly repetitive work. These operations are often carried out in unsuitableworking positions, these positions creates a major burden on the bones and joints and causesmicro- damages on muscles. With repetitive work these injuries are not given time to healproperly and will gradually become worse.The body will not be able to handle the stress of working in a work environment such as thisand musculoskeletal disorders can be a result of this. The injury will make itself known aspain in the musculoskeletal system and causes reduced movability; the injured worker willtherefore not be able to perform the same work tasks as before.

ABSTRACTInternet use in Sweden is among the highest in Europe. The increased availability and use of the Internet has changed people's behavior patterns. This, in turn, has made many companies choose to offer their products and services online. This means that there is less personal contact and that customer relations can be described as having gone from face-to-face to face-to-screen. Swedish banks have come a long way in terms of adapting its operations to customers? demand in a global environment that is digitizing at a rapid pace.

In the farrowing pens the amount of bedding material and the quality of the concrete floor has a huge impact on both the sow and the piglets. In this study imbedding of rubber flooring on the solid area in the farrowing pen was used to see if it had any effects on the sows lying behaviour when compared to concrete. Another important aspect was to evaluate if the rubber floorings had a high enough durability to resist the normal wear in a farrowing pen. Concrete flooring is assumed to have a higher thermally conductive effect then rubber which can affect the sow?s chance to cool down.

AbstractMycotoxins are secondary metabolites produced by filamentous fungi. Moulds producing mycotoxins grow on various crops that are used as horse feeds. Since the treatments of mycotoxin poisoned horses are limited it is important to prevent production of mycotoxins in feed. The major mycotoxin producing moulds in horse feeds are Fusarium spp., Penicillium spp. and Aspergillus spp.