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Sammanfattning Skatteverket kan företa revisioner hos i huvudsak bokföringsskyldiga skattskyldiga, i regel näringsidkare, för att granska riktigheten av de uppgifter som lämnats till Skatteverket i deklarationer och kontrolluppgifter. Vid dessa revisioner granskas den skattskyldiges bokföring och andra underlag för att stämmas av mot de uppgifter som lämnats till Skatteverket. Skatteverket kan äSummary The Swedish Tax Agency is authorized to carry out audits, mainly with accountable taxable’s, normally corporations, in order to scrutinize the accuracy of the information that has been submitted to the Swedish Tax Agency through income tax returns and statements of earnings. In such audits the taxable’s accounting and other materials are compared against the information that has been submi

Background Transparency of a supply chain is the extent to which all its stakeholders have a shared understanding of, and access to, the product-related information that they request, without loss, noise, delay, and distortion. Having access to accurate and timely information is a challenging issue in global supply chains. Therefore, this research aimed at identifying barriers that could act as

Abstract: A central debate within the field of Economic History and Growth studies is the effect trade liberalization has on the long-term growth of an economy. One radical switch in the foundation of an economy is from Import Substitution Industrialization (ISI) to Trade Liberalization. Mexico is one of the economies that have undergone this transformation since the early 1980s. This paper makes

Den nuvarande svenska arbetsrätten kan vara på kollisionskurs med EU-rätten avseende tidsbegränsade anställningar när det gäller implementeringen av direktiv 99/70/EG. EU-kommissionen anser att det finns en kollision mellan direktivet och sättet det införlivats i nationell rätt. Det finns bärkraftiga argument att samma skyddsnivå som avses i direktivet uppfylls indirekt genom de svenska arbetsrättCurrent Swedish labor rules may be on a collision with the European legal rules concerning time-limited employments arising from the EU directive 99/70/EC. The view of the European commission is that the directive has not been fulfilled and properly incorporated in the national rules. There are valid arguments that the level of protection as intended in the directive is achieved, regardless of the

This master thesis was commissioned for the company IAC Group AB in Gothenburg. The factory assembles and delivers instrument panels in sequence to Volvo Car Corporation. The task was to create and implement a maintenance system where all maintenance processes such as preventive maintenance and corrective maintenance can be registered. The purpose was to give the company a deeper knowledge of the

Overweight and obesity among children has gained increased attention as one of the most unequally distributed health problems. This article draws on interviews with school nurses, who in their daily work handle this problem. Their responses articulate a discrepancy between the general view on overweight and obesity as a “disaster” for the afflicted children and the practice of turning "a blind eye

This chapter analyzes how Lundin Oil responded publicly and legally to accusations of complicity in human rights violations connected to its operations in southern Sudan. Since receiving a concession in Block 5A in 1997, the company has faced persistent accusations from civil society organizations. In 2010, the Swedish Prosecution Authority launched a preliminary investigation, and in 2023, two fo

Denna rapport bygger på fem års samarbete med lokalprojekt och campusutveckling vid Samhällsvetenskapliga fakulteten vid Lunds universitet. Medutgångspunkt i konkreta projekt, gemensamma reflektioner och relevantforskning belyser författarna hur organisatoriska, kulturella och strukturellaförutsättningar påverkar arbetet med lokaler i universitetsmiljöer. Texten vändersig till beslutsfattare, chef

Education reform in the Muslim Middle East is the crossroad of globalization, rapid economic development, socio-political changes and religious ideologies. The diverse pattern of the reforms is the reflection of the complexity across the region; affected by domestic factors and the nature and extent of the linkage to the global forces. Despite differences, reforms share four common interlinked fea

Asset integrity and management is an important part of the oil and gas industry especially for existing offshore structures. With declining oil price, the production rate is an important factor to be maintained that makes integrity of the structures one of the main concerns. Reliability based and risk- based inspection (RRBI) constitutes an efficient method to optimize inspection planning. Basing

This paper focuses on a reliability analysis of an offshore wind turbine support structure which is part of an assessment and monitoring framework for wind turbines in operation. The reliability analysis builds upon structural, loading, limit state and uncertainty models comprising design, production and erection data. This model basis facilitates the reliability analysis of the ultimate, the fati

The paper present a parallel implementation of an image processing algorithm for the on-line, non-destructive quality assurance of the non-woven, fibrous web materials. The task of the algorithm is to compute the material microstructure descriptors. The premise underlying this work is that the microstructure determines the performance of the material and characterization of the microstructure may

För att förbättra övergången från skola till arbetsliv har utbildningssystemet ändrats flera gånger sedan 1990-talet. Den senaste omfattande gymnasiereformen (Gy11) ämnade göra yrkesutbildningarna relevanta för etablering mendenna ambition har inte infriats. Allt färre har sökt sig till yrkesutbildningar och utbildningsinnehållet har inte blivit mer avnämarstyrt.Arbetsmarknadsparterna letar efter

OBJECTIVES: To investigate hip dysplasia as a risk factor for clinically relevant and incident radiographic hip OA.METHODS: From a prospective cohort (CHECK) of 1002 middle-aged, new consulters for hip and/or knee pain, 468 hips (251 individuals) were selected based on hip pain, available lateral center edge angle (LCEA) and absence of definite radiographic hip OA (Kellgren and Lawrence [KL] grade

Between 2014 and 2022 Sweden operated the world’s first feminist foreign policy (FFP), which has drawn strong reactions from academics and activists alike. The overarching aim of this article is to analyze how economic objectives within Sweden’s deployment of FFP were framed and rationalized in policy programming, which has to this point received little scholarly attention. Drawing from empirical

This book considers the potential solutions that the sharing economy offers to tackle the increasing challenges of urbanisation and sustainability facing cities. It emphasises the need for robust policies to ensure that the sharing economy supports urban sustainability and resilience by promoting more efficient and circular use of urban resources through practices like car-sharing, accommodation r