The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the Consequences for the taxpayer can lead to huge financial losses.

In this essay different aspects of the motif of the criminal have been traced in Lotta Lotass?s Min röst ska nu komma från en annan plats i rummet and Vladimir Nabokov?s Lolita. By seeking its representation in the texts, the intention was to show how themes, stylistic patterns and narrative functions interrelate in the construction of the motif. The perpetrator?s position within the narrative structure and its Consequences have also been assessed.By discussing the meta-fictive aspects of the novels I stressed the importance of the reader?s function, arguing the reader?s participation in the construction of the motif..

Uppsatsen handlar om huruvida dagens styrdokument för grundskolan medger en disciplinmodell som grundar sig på fotbollens spelregler. Uppsatsen bygger på textanalys, då den undersöker vad läroplan, skollag och övriga styrdokument säger om upprätthållandet av regler och dess konsekvenser i skolan. För att kunna jämföra upprätthållandet av regler i en skolkontext och en fotbollskontext valde jag ut fyra områden som återfinns i de båda kontexterna: demokrati, makt, trygghet och nolltolerans. Resultatet av undersökningen visar att det finns utrymme i de rådande dokumenten för att tillämpa Frisk-modellen, som jag kallar min disciplinmodell..

The study aims to explore the view preschool teachers have on conflicts and conflictsrole in preschool context. And what Consequences this approach has for conflictbeingness in preschool. The study uses qualitative interview method to answer thepurpose and issues. The results have shown that preschool teachers' views of conflictsdiffer and that the strategies preschool teachers use will be selected based on both theirdefinition of the situation but also the relationship they have to the children. The resultalso shows that the main reason that preschool teachers deal with conflict is due to thepreschool teachers' common sense is the basis for the standard of good atmosphere thatpervades the preschool context.

Global warming is generally recognized as one of the major environmental challenges we have to face in the near future. The students in school today are the ones that will have to deal with the Consequences of it tomorrow. That is why education about it is so important. Previous research shows that students believe that environmental issues in general are important problems to be solved. I this study I tested students in grade twelve, in four different schools in order to find out what their level of knowledge about global warming is, how worried they are about it and if there are any correlation between their knowledge and their level of worry.

The essay, which is solely theoretical to its form, presents a critical view upon the unproblematized usage of the concept of ethnicity in the Swedish mass media discourse. Theories of critical discourse analysis and post colonial nature is applied to and used to analyze what ethnicity really means. The essay also provides an insight in the functions and power of mass media in Sweden today to understand why ethnicity is so widely used, and what Consequences it may bring upon the systematically excluded "other" and the society as a whole..

This thesis discusses the validity of the Capital Protection Rules under the new Companies Act.The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum capital requirements, capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation.How could creditors receive better protection?What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the Consequences of these changes to the shareholders, the government and the creditors.Could or should we model the Norwegian or American Judicial system in this situation?Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules..

This report describes a study of two different methods to achive the best possible result in setting out apartment details. These two methods are the setting out of details with a measuring tape from baselines and the setting out procedure with an instrument (totalstation).Through our knowledge in surveying and mapping technology and help from a carpenter, this investigation has been implemented. The setting out using a tape has been performed by letting the carpenter to set out windows, bathroom and water- and drain-details from baselines and drawing. The setting out using a surveying instrument was carried out by means of a Trimble Total Station. These two methods have been compared in order to detect and show the difference that occurs.The report shows the investigation background story from the practice of Swedish Mätcenter in Karlstad.A result of differences in accuracy and time is described in the report, as well as their theoretical Consequences.

Changes in the climate and the environment are largely Consequences of human influences. Resources are given to teach adults about the environment. However, there are problems in focusing on adults because it is difficult to influence people when they already have created a lifestyle. We have instead chosen to focus on teaching children about changes in the climate and the Consequences of this.Many of the toys available on the market today encourage children to consume. Luxury cars and dolls with hundreds of accessories are often made of materials that has have a negative effect on the environment.Another problem we often encountered during the year is the declining interest in technology and science.

Focus of this study was on the underlying values behind consumers buying motives at the point of purchase of meat products in Sweden. Meat consumption in Sweden has increased and in 2012, almost 50% of all meat consumed was imported (SJV, 2013). This is the case despite of the fact that consumers frequently state the importance of Swedish country of origin on the meat products they purchase (www, LRF, 2, 2006). A rising public awareness about health, environmental issues, animal welfare and food safety coupled to meat consumption and meat production is scrutinized both from media and consumers. Due to rising concerns of production-methods of meat, consumers wants to make informed purchasing decisions of the meat they purchase (BEUC, 2013).

Globalization allows companies to expand and establish themselves in other markets, which can have unexpected Consequences for those who are not aware of the controversy or sacrifices that are required, and Gothenburg, Sweden is not an exception. The study has focused on two institutional theories that can explain whathappens when a foreign direct investment takes place, Institutional work and Institutional duality. The study was conducted at Business Region Gothenburg and the interviews took place at department of establishment and investment. The result shows that to overcome institutional barriers they use networking, relations, and marketing of the region of Gothenburg as examples. The paper also argues that by performing some sort of institutional work, institutional duality occurs..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

This thesis is on the subject of different views on abortion. With a qualitative analysis of the family planning policy in China and interviews with four persons living in China I try to answer what abortion can mean in this context. I use the results from an earlier study of the antiabortion lobby pro-life and the last republican candidate Mitt Romney to compare how abortion is being constructed in different ways. Reproduction is in both USA and China, among other countries, a subject for regulation. Following thesis wish to explore how that is done and what Consequences it brings.

The world?s growing need for energy together with a desire to ward off the worst Consequences of global climate change has resulted in a never seen desire to invest resources in renewable energy sources. Biogas production through anaerobic digestion is one of those growing energy sources. In Sweden there are over two hundred plants that uses this biological process to break down organic substances while producing carbon dioxide and the energy-rich gas methane.This master?s thesis has focused on development of the mixture of different organic substances that is treated at a specific plant, namely Mosserud biogas plant.