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.

The purpose has been to investigate leisure-time centers actual work on children with attention deficit disorder. In addition, the study strives to make leisure-time centers way of working, in relation to their assignments, visible. The study has also compared how the leisure-time centers work and what the research says. The survey was conducted with the help of three exploratory interviews with pedagogues and three-piece observations at the leisure-time centers. It was carried out at three different schools in two counties in Sweden.The results of the survey show that the schools are trying to create clear procedures, though the centers succeed with this in varied degrees.

Sweden?s health care is continuously subjected to economical cutbacks, which results in enormous workloads. To prevent problems that arise in these situations, it is of great importance to take measures to increase the efficiency of the working process. This goal can be obtained by increasing our knowledge of the body, under both normal and sickly conditions. That is, by sharing knowledge of the various medical service units within Stockholm?s county council and thus elaborates diagnostics.

In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material. If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.

Introduction: In Sweden the definition of ambulance nursing is the examination and treatment of sick or injured people done by ambulance nurses during transport.  This means not only focus on the illness or injury but also the human being treated. The paramedic service must be based on the presumption that the medical needs of the patients are guaranteed, and that the expectations and demands of the public are satisfied. Competence and availability are basic terms for a well-functional paramedic service. There is a lot of pressure put on the people working with pre-hospital nursing. One mistake can lead to serious consequences for the patient.

The aim of this Master?s thesis is to describe and compare the debates regarding the public funded publishing company En bok för alla (EBFA). On two occasions, 1992 and 2007, the public funding was threatened, which lead to debates and protests. The funding was revoked in 2007. I want to examine if by studying a particular product of cultural policy, one can se tendencies to how the cultural policy in whole change over time.

Introduction: Reversal of a temporary loop-ileostomy is the final step after a long treatment for rectalcancer, an event that the patient has been looking forward to for a long time. Studies have shown that patients often have a significant impact on the bowel function after reversal of the stoma.Aim: To describe how the patient experienced the first time at home after reversal of a temporary loop-ileostomy due to rectalcancer. Method: Qualitative semi-structured interviews, with 15-20 patients who have undergone reversal of a temporary loop-ileostomy due to rectal cancer, will be conducted. The interviewes will be analysed using qualitative content analysis according to Graneheim & Lundman (2004). The patients will be recruited from the colorectal unit at Sahlgrenska University hospital/Östra and from the surgical unit at Kungälvs hospital.

Renewable energy and the charging of electrical vehicles will increase in the future. Therefore the risk of outages is also increasing, partly because renewable energy is intermittent and the production amount can change fast. Charging electrical vehicles is often demanding high effect in short time, which could make faults occur. It takes more advanced technology to short the outage time. Today Övik Energi has high reliability in the power grid, but in order to maintain the reliability, it is time to prevent problems that can occur in the future. This thesis has presented a suggestion for the placement of fault detectors Protrol IPS2, in which a total of four detectors is proposed.

The purpose of this paper was to look into how the individual has been portrayed in the different curriculums for Swedish compulsory school from the 60?s to the 90?s. This was done in order to see what type of discourse ?monocultural- multicultural- or intercultural- the understanding of the individual has led to.The purpose was divided into five questions: Who is the individual in the curriculums? How is the individual portrayed in relation to education in the curriculums? How is the individual portrayed in relation to society in the curriculums? What type of discourse - monocultural- multicultural- or intercultural- is mirrored in the different curriculums? Is it possible to see tendencies in the discourses that lead closer to, or farther away from, an intercultural perspective? The material that was analysed consists of four different curriculums: Lgr 62, Lgr 69, Lgr 80, and Lpo 94.The method used was a discourse analytic approach based on the theory of social constructionism. The answers to the questions asked were structured with the support from definitions of monocultural discourse, multicultural discourse, and intercultural discourse, derived from Pirjo Lahdenperäs (2008) descriptions of different organizational cultures.The main conclusion drawn from this analysis was the fact that the intercultural discourse about the individual has not been obtained.

The improvement programme Six Sigma has often been surrounded by an air of success since it was introduced in the 1980s. Yet there are cases in which introduction of the Six Sigma improvement programme show far from successful results, even complete implementation failures with no traces of the Six Sigma methodology or any improvements after completion of the introduction. These failures can cause severe damage to organizations through direct monetary loss caused by a negative result of the investment. Indirectly the failure can cause confusion in the organization and loss of employee motivation. The conclusions have been derived based on a qualitative case study at a Swedish telecommunications company.

Den amerikanske luftmaktsteoretikern John A Warden III har skrivit ett flertal artiklar och böcker om vad han anser är det bästa sättet att använda luftmakt. Warden förordar luftmaktens offensiva natur och eftersträvar ett snabbt, för egen del, fördelaktigt slut på en konflikt. Warden har bl.a. liknat fienden vid ett system, där han menar att strävan skall ligga i att slå ut fiendens ledarskikt vilket får tillföljd att dess vilja till strid upphör.I detta arbete ges en sammanfattning av, enligt författaren, centrala delar av Wardens teorier. Sammanfattningen mynnar ut i tre stycken parametrar som kommer att utgöra Wardens teorier i detta arbete.

Pupils learn in different ways, varied teaching is needed to encourage all pupils. Aesthetic can be a good tool in this work and dance is one of the aesthetic subjects that can be used in the education. Dance gives the pupils an awareness of their bodies and what they can express through it. The essay discusses diffrent angel of incidence of dance in school and its positive effects and examines what kinds of dance there are in the schools of Vänersborg?s municipal.

According to Nosti (2012) banks target youths to find new customers by giving them special offers such as debit cards from a relatively early age. However, Moschis and Churchill (1979) point out that age can affect the level of knowledge in the consumer. Therefore, this essay focuses on youths as consumers. Specifically, youths? awareness of security risks in using bank tools such as debit cards or internet banks was studied.

AbstractAll headmasters want to lead teachers so that the students will achieve their own goals as well as the goals of the education. The salutogenic leadership is a way to lead in the right direction. This type of leadership depends on Antonovski?s (2005) theory of Sense of coherence. The theory of Sense of coherence is built on the concepts of comprehensibility, manageability and meaningfulness.

Energy efficiency is today more important than ever, mainly due to the high energy prices and the approaching climate changes. Heating of buildings is an essential area within energy efficiency. Many buildings are old and were built at a time when the energy prices were low and the term ?energy efficiency? was unheard of. By applying today?s broad range of energy saving actions on these old, and thereby often, heating ineffective buildings, this area has a large potential in reducing energy consumption and costs.Churches and chapels are generally old buildings with, in many cases, ineffective heating systems and therefore consume much more energy than needed.