Syfte: Syftet är att studera skatterevisionsprocessen och förklara hur kunskap rörande denna process kan överföras till en yngre generation skatterevisorer. Metod: Vi har använt en kvalitativ metod för att uppfylla syftet med studien. Detta har gjorts via dokumentstudier, intervjuer och observation. Teoretiskt perspektiv: Studiens teoretiska ramverk innefattar en genomgång av begreppet kunskap s

Sammanfattning Endast svenska medborgare har en ovillkorlig rätt att vistas permanent i Sverige. Utländska och statslösa medborgare kan under vissa givna förutsättningar utvisas från Sverige av allmän domstol på grund av sin brottslighet. Utvisningen är dock inte att betrakta som ett straff enligt straffrättslig terminologi, utan som en särskild rättsverkan. Utvisningsfrågan kan åberopas av såväl

The report examines if the deregulation of the railway means increased complexity and obstructed crisis management. This is done by a total of eight interviews where railway companies, Transport Administration and maintenance contractors participated. A literature search in the area of complexity theory and systems thinking was conducted. With help from this literature the answers from the intervi

The paper examines whether and how the complementary principle in the Rome Statute entails deference to genuine exercise of concurrent jurisdiction over crimes within the International Criminal Court’s (ICC) jurisdiction. The ensuing discussion is focused on the proposed international criminal jurisdiction of the African Court of Human and People’s Rights as envisaged in the Draft protocol on Amen

The increasing flow of remittances to Bangladesh plays a significant role in balance of payments of the country. The study investigates the dynamic long run and short run impact of macroeconomic shocks on remittance inflows to Bangladesh. The empirical analysis uses Cointegration Technique and estimates Vector Error Correction Model (VECM) for the period 1976 to 2011. The study also estimates the

This study explores the concept of Food Sovereignty on a local level among Mayan peasant groups from three communities situated in the southern coast of Guatemala. Drawing on the analytical concepts of Social Exclusion and Unfavourable or Forced Inclusion, it inquires into how food sovereignty can help overcome challenges experienced by the peasants. In addition, it inquires into how the challenge

This report investigates how determination of safety distances during urbanisation in the proximity of major industrial hazards occurs as well as the factors and aspects that should be considered when doing so. An interview-study is carried out with relevant stakeholders with the following results being highlighted by the interviewees: - Today determination of safety distances are made by municipa

The purpose of this report is to investigate an appropriate minimum distance between windows opposite each other to gain adequate protection against external fire spread. Studies were conducted of how external fire spread between fire cells through window openings occur. Studies were also conducted of how ordinary window glass can protect against such spread and how they react to fire. A model to

The purpose of this study was to investigate how women working for different women’s organizations within civil society in Zimbabwe perceive and experience their own as well as other women’s ability and existing opportunities to influence and participate in politics and decision-making. Several research questions were elaborated that address the role of the women’s organizations, the opportunities

This paper revolves around exploring the underlying trends and relationships in socioeconomic vulnerability and resilience in Myanmar’s Dry Zone, with the overarching goal of identifying which are the most and least vulnerable types of households and why. This was done by applying Füssels 2007 conceptual framework for vulnerability to a quantitative data processing/interpretation approach termed U

Total resection of glioblastoma multiform (GBM), the most common and aggressive malignant brain tumor, continues to be a challenge. Achieving complete resection is limited by difficulty in intraoperative discrimination between normal and residual tumor cells. This project contributes to the development and evaluation of a fiber-optical based fluorescence/reflectance spectroscopy system as an intra

The thesis addresses adoption of conservation agriculture in the northern Mozambican province Nampula. In a situation of food insecurity and increasing pressure on land with soil erosion and reduced yields as a result, conservation agriculture is promoted as an agriculture approach which is environmentally sustainable and which also has potential to improve farmers’ livelihoods. The adoption of co

This study sought to explore the socio-economic impacts of stigmatization on young women (16-24) infected with HIV in Accra, Ghana (Ridge hospital). Qualitative study was performed with five young women 16-24 infected with HIV attending HIV clinic at Ridge hospital. Interviews were conducted to explore respondents’ perception of stigmatization and discrimination based on their HIV status and gende

The purpose of this study was to examine the relationship between local governments and community based waste management organisations and the sustainability of voluntary organisations providing basic services. Drawing on analytical concepts of participatory development it investigate factors contributing to a successful relationship. More specifically how cooperation, communication and collaborat

Research indicates that sexuality education may lower the rate of STIs and unplanned pregnancies among youth. Experts also agree that schools are the ideal place to implement sexuality education and that teachers should play a central role in school-based sexuality education. The purpose of this study is therefore to generate new perspectives on teachers’ implementation of sexuality education by e

Senegalese smallholders up to date face high constraints regarding their generation of livelihoods from agriculture. Restricted access to productive resources and participation in finance, input and output markets are root causes for these constraints. While the potential of collective action to address institutional constraints of smallholder agriculture has been widely acknowledged, success sto