Den nya kassaregisterlagen

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ”Krav på kassaregister - Effektivare utredning av skattebrott” (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010. Earlier great opportunities for tax cheating has been available by various methods so as to simply not punch in a sale at the checkout, use the training function type, use receipt copies, manipulate register functions on its program level, using alternative programming etc. These opportunities are eliminated in the certified cash registers. Respondent traders believed the most part has not changed the competition or that the change will be relatively small. They also thought it was too early to see any change at this time. A tendency among traders we have asked is that they feel negatively for the costs it imposes, with the new registry and that they are skeptical about the expected impact of the law, among others due to the scarce resources spent on follow-up. The Swedish tax agency is responsible for control and the new systems make it easier for Tax control, but actual physical on-scene control must be performed to detect irregularities.

Understanding Foreign Masters : the examples of Rabindranath Tagore and Fyodor Dostoyevskiy

The Indian author Rabindranath Tagore was received like royalty during his visits to the West after winning the Nobel Prize in 1913. Dreams of foreign cultures offered a retreat from a complicated age. In a time when the West appeared to be living under threat of disintegration and when industrialism seemed like a cul-de-sac, he appeared to offer the promise of a return to a lost paradise, a spiritual abode that is superior to the restless Western culture. However, Tagore’s popularity faded rapidly, most notably in England, the main target of his criticism. Soon after Tagore had won the Nobel Prize, the English became indignant at Tagore’s anti-colonial attitude.Tagore visited Sweden in 1921 and 1926 and was given a warm reception. His visits to Sweden can be seen as an episode in a longer chain of events. It brought to life old conceptions of India as the abode of spirituality on earth. Nevertheless, interest in him was a relatively short-lived phenomenon in Sweden. Only a few of his admirers in Sweden appreciated the complexity of Tagore’s achievements. His “anathema of mammonism”, as a Swedish newspaper called it, was not properly received. After a steady stream of translations his popularity flagged towards the end of the 1920s and then almost disappeared entirely. Tagores visits in Sweden gave an indication that India was on the way to liberate itself from its colonial legacy, which consequently contributed to the waning of his popularity in the West. In the long run, his criticism of the drawbacks in the western world became too obvious to maintain permanent interest. The Russian author Fyodor Dostoyevskiy’s Crime and Punishment (1866) has enticed numerous interpretations such as the purely biographical approach. In the nervous main character of the novel, the young student Raskolnikov, one easily recognizes Dostoyevskiy himself. The novel can also be seen as a masterpiece of realistic fiction. It gives a broad picture of Saint Petersburg, a metropolis in decay. Crime and Punishment can also be seen as one of the first examples of a modern psychological novel, since it is focused on the inner drama of its main character, the young student Raskolnikov. His actions seem to be governed by mere coincidences, dreams and the spur of the moment. it seems fruitful to study the novel from a psychoanalytical approach. In his book Raskolnikov: the way of the divided towards unity in Crime and Punishment (1982), a Swedish scholar, Owe Wikström, has followed this line of interpretation all the way to Freud’s disciple C G Jung. In addition to this, the novel functions as an exciting crime story. To a large extent it is Viktor Sjklovskij and other Russian formalists from the 1920s and onwards who have taught the western audience to understand the specific nature of the crime story. The novel could be seen as a story about religious conversion. Like Lasarus in the Bible (whose story attracts a lot of attention in the novel) Raskolnikov is awakened from the dead, and together with Sonja he starts a completely new life. The theme of conversion has a special meaning for Dostoyevskiy. For him the conversion meant an acknowledgement of the specific nature of Russia itself. Crime and punishment mirrors the conflict between traditional Russian values and western influences that has been obvious in Russia throughout the history of the country. The novel reflects a dialogue that still continues in Russian society. The Russian literary historian Mikhail Bakhtin, who is probably the most famous interpreter of the works of Dostoyevskiy, has become famous precisely by emphasizing the importance of dialogues in novels like Crime and Punishment. According to Bakhtin, this novel is characterized by its multitude of voices. Various ideas are confronted with each other, and each one of them is personified by one of the characters in the novel. The author has resigned from his position as the superior monitor of the text, and he leaves it to the reader to decide what interpretation is the correct one..The aim of the present study is thus to analyze the complex reactions in the west to Tagore’s visits in Sweden and to Fyodor Dostoyevskiys novel Crime and Punishment.. This leads to more general conclusions on communication between cultures.

Lokal utveckling och företagssamverkan i träbranschen : Dokumentation och preliminär analys av ett 30-tal fall

Networks and cooperatives have become very common in the woodworking industry during the1990’s. As part of a research project on small enterprise development in the woodworking industry within the Target 6 area (in Sweden) of the European Community, this study follows the development of a dozen cooperative projects during the period 1997-2000. In order to broaden the knowledge base of the study, in 1998 we carried out a survey of cooperative ventures in the woodworking industry in the rest of the country, and collected information about their history, present situation and future strategy. Together with our own material we achieved a body of material consisting of some 30 cases which were subjected to exploratory analysis. We identified the following categories of projects and cooperative ventures; ”Local development projects”, ”Development networks”, ”Producer networks” and ”Development supporting networks”. Most of the producer networks were horizontally integrated but some of them were vertically integrated, along the processing chain from the forest to the customer. Nearly all the local development projects and the networks had been initiated within the last four years. It is, therefore, too early to make any conclusions about their success. Our main finding, so far, is that local development and the establishment of networks requires ”driving forces” in the form of committed individuals, time, money and project organisation. Most of the projects and networks were supported by public funds.

Use of Photovoltaic on an E-bike? : A Feasibility Study

In recent years the number of bicycles with e-motors has been increased steadily. Within the pedelec – bikes where an e-motor supports the pedaling – a special group of transportation bikes has developed. These bikes have storage boxes in addition to the basic parts of a bike. Due to the space available on top of those boxes it is possible to install a PV system to generate electricity which could be used to recharge the battery of the pedelec. Such a system would lead to grid independent charging of the battery and to the possibility of an increased range of motor support. The feasibility of such a PV system is investigated for a three wheeled pedelec delivered by the company BABBOE NORDIC.The measured data of the electricity generation of this mobile system is compared to the possible electricity generation of a stationary system.To measure the consumption of the pedelec different tracks are covered, and the energy which is necessary to recharge the bike battery is measured using an energy logger. This recharge energy is used as an indirect measure of the electricity consumption. A PV prototype system is installed on the bike. It is a simple PV stand alone system consisting of PV panel, charge controller with MPP tracker and a solar battery. This system has the task to generate as much electricity as possible. The produced PV current and voltage aremeasured and documented using a data logger. Afterwards the average PV power is calculated. To compare the produced electricity of the on-bike system to that of a stationary system, the irradiance on the latter is measured simultaneously. Due to partial shadings on the on-bike PV panel, which are caused by the driver and some other bike parts, the average power output during riding the bike is very low. It is too low to support the motor directly. In case of a similar installation as the PV prototype system and the intention always to park the bike on a sunny spot an on-bike system could generate electricity to at least partly recharge a bike battery during one day. The stationary PV system using the same PV panel could have produced between 1.25 and 8.1 times as much as the on-bike PV system. Even though the investigation is done for a very specific case it can be concluded that anon-bike PV system, using similar components as in the investigation, is not feasible to recharge the battery of a pedelec in an appropriate manner. The biggest barrier is that partial shadings on the PV panel, which can be hardly avoided during operation and parking, result in a significant reduction of generated electricity. Also the installation of the on-bike PV system would lead to increased weight of the whole bike and the need for space which is reducing the storage capacity. To use solar energy for recharging a bike battery an indirect way is giving better results. In this case a stationary PV stand alone system is used which is located in a sunny spot without shadings and adjusted to use the maximum available solar energy. The battery of the bike is charged using the corresponding charger and an inverter which provides AC power using the captured solar energy.

Essentialism i religionsundervisningen : Ett religionsdidaktiskt problem

Essentialist concepts of religion are common in the teaching of religion in schools and to a certain extent also in the academic discipline of religious studies. In this article, a number of problems with essentialist perceptions of religion are discussed. In the first part of the article a thesis is maintained, according to which essentialist conceptions of religion or specific religions are too limited to be of value in the teaching of religion. This is done through examples of essentialist expressions about religion. The examples are grouped according to a typology of different kinds of essentialism. Two main categories, each with two sub-categories are identified. Thus, the category of essentialism regarding the substance of religion is divided into transcendental or theological essentialism (which presupposes the existence of a sacred power of some kind, the experience of which is the basis for religion), and core essentialism (where it is presupposed that certain ideas or concepts constitute religion as a general category or specific religions). Likewise, the category of essentialism regarding the function of religion has two sub-categories: positive and negative essentialism. These kinds of essentialism presuppose that religion or specific religions are inherently good or harmful respectively to human beings. Examples from each of these categories are given and discussed. In the second part of the article, Benson Saler’s open concept of religion is presented as an alternative to essentialist or bounded perceptions. It is based on Ludwig Wittgenstein’s idea of family resemblances and on prototype theory. In connection with this, it is argued that a certain kind of conscious ethnocentrism is needed as a point of departure in the study and teaching of religion. The metaphor of education as a journey from the familiar out into the unfamiliar and back again is suggested as a possible pattern for such teaching. Finally,some examples of non-essentialist ways to introduce religions are offered.

Kvalitetsuppföljningar och sjuksköterskans omvårdnadsprioriteringar i särskilt boende : En kvalitativ intervjustudie

Syfte: Att undersöka hur sjuksköterskor inom särskilt boende resonerar kring kvalitetsuppföljningar och dess eventuella konsekvenser för omvårdnaden. Metod: Semistrukturerade intervjuer efter öppen intervjuguide med sex sjuksköterskor. Kvalitativ innehållsanalys enligt Graneheim och Lundmans metod. Huvudresultat: I vilken grad kvalitetsregistren och kvalitetsuppföljningarna integreras i omvårdnadsarbetet och dess utveckling är centralt för om dessa uppfattas som stöd eller hinder för god kvalité i omvårdnaden. Dubbel dokumentation bidrar till att sjuksköterskorna omprioriterar arbetstiden och arbetar mer konsultativt och administrativt. Detta minskar tiden för omvårdnadsobservationer och handleding av omvårdnadspersonal samt gör att kvalitetsregistreringar snarast uppfattas som ett hinder. Sjuksköterskorna använde sin professionella kunskap och kliniska erfarenhet i högre grad än registerdata vid omvårdnadsbedömningar. Dessa sågs som alltför komplexa för att kunna fångas i kryssfrågeformulär. Mer kliniska observationer efterfrågas i kvalitetsuppföljningarna för ökad medvetenhet om hög arbetsbelastning och dess eventuella konsekvenser samt för att garantera de boende god omvårdnadskvalité. Konklusion: Sjuksköterskorna upplever att de arbetar under svår tidspress. Tiden anges som essentiell för vilken omvårdnadskvalité som erbjuds. Vid beslut om registreringar av kvalitetsindikatorer bör sjuksköterskornas totala arbetsbörda beaktas. Registreringarna bör integreras i befintliga journalsystem så att sjuksköterskornas omprioriteringar inte får negativa konsekvenser för omvårdnadskvaliten.