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.

ABSTRAKTSyfte och mål: Att jämföra olika tekniker vid trakeal intubering av obesa patienter. Bakgrund: Fetma blir vanligare och behovet av kunskap inom vården ökar för att på ett säkert sätt ta hand om dessa patientgrupper. Anestesisjuksköterskan ska kunna hantera, prioritera och ta snabba beslut vid akuta tillstånd och förebygga komplikationer som kan uppstå. Kunskap och beredskap inför akuta situationer är av stor vikt för att hantera den svåra luftvägen och kunna ge en god och säker omvårdnad genom anestesin.                                                                   Design: En litteraturstudie med kvantitativ ansats genomfördes.

Sammanfattning Titel: Riskanalys i Utvecklingsprojekt Författare: Marina Mattsson, Johanna Olofsson, Louise Larsson Handledare: Eva Lövstål Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Med utgångspunkt från problemdiskussionen är vårt syfte att ta fram dimensioner som är lämpliga för att beskriva hur utvecklingsprojekt gör riskanalyser och vad dessa innehåller. Metod: Vi har i vår uppsats använt oss av en kvalitativ metod. Vi har genom muntliga intervjuer försökt reda ut hur man i produktutvecklingsprojekt gör riskanalyser. Vi har läst forskningsartiklar och litteratur för att sedan gå ut och göra vår empiriska undersökning. Detta för att göra jämförelser mellan författarna och projekten.

Abstract The planning of landscapes and towns has changed from a top-to-bottom perspective, including a focus on common interests, towards an inclusion of dialogue between planners and inhabitants of the planning area. In the countryside areas there are many interests which could be incorporated in such a dialogue. Still, the landowners have the final right to make the decisions for his or her property. The purpose of this paper is to examine how a dialogue for countryside development works and could be working, what participators of such dialogues are thinking about their right to direct and transform the landscape, and which roles the planners may take in such a context. With this background in mind, I also look back into the history with the intention to understand the situation of today.

A cattle producer that buys calves that are younger than six months to the herd should have a starter stable to prevent infection spreading in the herd. According to the Swedish animal welfare regulation there has to be a starter stable if more than 50 calves that are younger than four months are bought in yearly to the herd. The aim of the study was to improve the knowledge about bovine buildings and management of starter stables to obtain optimal weight gain and health of the calves. The hypothesis 1) The younger the calves are when purchased, the higher the calf mortality and 2) Purchasing calves from a high number of herds involves a higher risk of calf health problems and calf mortality were tested in the study. The objective of the study was to give advices by way of presenting ideal solutions of how a starter stable should be constructed and managed. A field study was done during June to September 2008 to collect knowledge and experience from existing starter stables.

The recent decades have been characterised by a trend where the public sector's been inspired by several methods and strategies from the private sector. The public library is in this case no exception. In this context there are different perspectives on whether or not this will lead to a dramatic change of the role and values of the traditional public library. The aim of this master's thesis is to make a contribution to a deeper understanding of the ideological conflicts within the Swedish public library and its relation to the market. In the literature of library and information science I have identified two separate discourses representing two contradictory systems of meaning concerning this relation.

Sammanfattning Titel: Riskanalys i Utvecklingsprojekt Författare: Marina Mattsson, Johanna Olofsson, Louise Larsson Handledare: Eva Lövstål Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Med utgångspunkt från problemdiskussionen är vårt syfte att ta fram dimensioner som är lämpliga för att beskriva hur utvecklingsprojekt gör riskanalyser och vad dessa innehåller. Metod: Vi har i vår uppsats använt oss av en kvalitativ metod. Vi har genom muntliga intervjuer försökt reda ut hur man i produktutvecklingsprojekt gör riskanalyser. Vi har läst forskningsartiklar och litteratur för att sedan gå ut och göra vår empiriska undersökning. Detta för att göra jämförelser mellan författarna och projekten. Slutsatser: I de produktutvecklingsprojekt som vi har haft tillfälle att studera gör alla riskanalys.

It can be difficult for young people to find their first job; a solution to this problem may bethrough temporary work at a staffing agency to gain their first experience. As temporary workers,individuals are often forced to frequently change their jobs, which require that the company'sprocesses for introduction are able to transfer the needed knowledge and the temporal employee´s capacity to quickly learn a new role. Knowledge management and knowledge transfer areimportant aspects to most organizations, but how are these aspects used when introducing temporarystaffing personnel to new work? The purpose of the study is to identify the process oftemporary staffing to identify possible suggestions for improvement based on principles ofknowledge transfer. The research question "How can the transfer of knowledge be developed forthe introduction of new staffing personnel?" is divided into sub questions;? ?How is the processto hire temporary staff performed??, ?What problems can occur in the process of introduction ofnew temporal staff?? and ?How can ICT be used to support the introduction of temporal staff??.The theoretical framework is based around theories of the context in which the knowledge transferred,what type of knowledge is to be transferred, the channels that are possible to use to transferknowledge through, employees function as channels to transfer knowledge with a special emphasison the role of the mentor, and the transferee's own motivation and the capacity to receivethe knowledge that is being transferred.To understand the process of hiring temporal staff, a survey was performed using open-ended interviewswith consultants at employment agencies, and with the support of the frameworkDELTA Meta Architecture.

This study explores Sweden's climate change denial by analyzing the spoken-word discourse of its countermovement, focusing on digital media content from Swedish parliament member Elsa Widding with an aim to provide empirical insights into the discourse of Sweden's Climate Change Countermovement (CCCM). Questions guiding this study are: What are the most prevalent topics and themes related to climate change denial and skepticism? How do they align with established categories of climate change denial, shaping the overall narrative? What mobilizing ideas and meanings are present, how are they shaped, and how do they contribute to the movement's goals? The material consists of Elsa Widding's complete audio-based "movement texts'' from 2019-2023, including YouTube content, podcasts, and appearances on Riks, totaling over 2000 minutes of audio transcribed into text via AI technology. Methodologically, this study adopts a mixed-method approach which blends computational pattern detection, topic modeling, clustering, and spatial relationship mapping techniques, along with qualitative content and framing analysis. Theoretically, the study employs a perspective which uses epistemic and response skepticism to examine climate change denial, viewing it through the lens of countermovements and social movement framing. The study's main contribution lies in the enablement of comprehensive analysis of a large audio-based dataset, achieved by leveraging recent AI advancements for reliable audio-to-text conversion combined with topic modeling.

Självmord, eller suicid som det också kallas, är i vårt samhälle ett tabubelagt ämne där en känsla av utanförskap har belysts hos den suicidnära patienten som ibland upplever sin vård som otillräcklig. Syftet med följande studie är därför att belysa sjuksköterskans upplevelse av att vårda den suicidnära patienten och för att genomföra detta har en litteraturstudie genomförts på fyra kvalitativa- samt fem kvantitativa artiklar där resultatet visar att sjuksköterskans syn på patienten, på sig själv samt på sin kompetens i stor utsträckning påverkar patientens upplevelse av vårdandet. Vidare beskrivet är att sjuksköterskan tycks vara benägen att sätta etiketter på patienten där vissa grupper upplevs som svårare att vårda. Sjuksköterskan uppfattar vårdandet som tungt, då den vård som förmedlas inte upplevs ge önskad effekt. Eftersom relationen mellan sjuksköterskan och patienten är av stor vikt för att främja en framtida patienthälsa anses det att en bredare utbildning bör erhållas den grundutbildade sjuksköterskan för att underlätta förmågan att sätta sin förförståelse åt sidan och därmed öka förutsättningen för den psykiskt sjuka patienten.

The singing-voice ? Differences and similarities between male and female singing-voices in a pedagogical perspectiveThe primary purpose of the present study is to create a basis for a deeper understanding of the male singing-voice. Within the above purpose the present study also aims at comparing differences and similarities between the male and the female singing-voice, and examining possible pedagogical differences in teaching male and female singing students.The study is partly a literature study where existing studies in the field of the singing-voice are examined, in which the male singing-voice is described in relation to the female one. The study also comprises an interview study where four professional singing-teachers, two male and two female, are being interviewed according to an interview guide (see appendix A) focusing on pedagogical aspects of the male and the female singing-voice.The results of the study show that the anatomical functions of the singing-voice are the same whether you are male or female. This also holds true for the basic singing-technique which is the same for both sexes.

The housing sector of today represents for almost 40% of the energy consumption, an energy consumption of which the major part consists of non-renewable energy sources. This is not sustainable and utilization of new energy-efficient technologies in buildings can be a step in the right direction, towards a sustainable energy society.This report has been made on behalf of and in cooperation with Älvstranden Utveckling AB in Gothenburg to examine how future energy-efficient technologies can affect the energy demand in energy-efficient multi-dwelling buildings.The report is based on Älvstrandens passive house, Hamnhuset, a house whose energy consumption is far below the BBR's requirements. The report looks at the opportunities for improvement within windows, insulation, solar energy technologies, as well as white goods. Computer simulations are then made to apply the selected technologies into a reference building. Technologies are selected from an energy efficient perspective and no account has been taken of other aspects such as the economy.

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

The global biodiversity loss is mainly due to human activities such as an intensification of forestry. Boreal forest ecosystems in Fennoscandia are characterized by disturbances such as forest fires, storms and floods. However, industrial forestry practices suppress forest fires and change the landscape, leading to a loss of habitats and associated species. Particularly lichen species with slow adaptation abilities and a strong substrate specificity face an extinction debt in boreal forests since their substrates are long-lived but no longer created. In this study the species-substrate relationship of two red-listed forest-fire dependent lichen species Carbon-icola anthracophila and C.

Uppsatsens syfte var att utforska och definiera belting, den kontroversiella sångtekniken som kommit att bli allt mer vanlig och använd bland sångare, som ett resultat av ett ökat intresse och flöde av populärmusik i vårt samhälle. Syftet var också att studera hur denna teknik används av sångpedagoger i deras arbete. Denna kvalitativa undersökning är baserad på litteraturstudier inom röstfysiologi och röstens funktion, och specifika teorier angående belting. Den grundar sig även på intervjuer av sångpedagoger som använder belting i sitt vardagliga arbete, både som pedagoger och som sångare. Resultaten visar att belting kan ses som en röstfunktion eller som en utvidgning av det låga registret, eller som en blandning av båda.