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 systems environments of today are often distributed and heterogeneous. These kind of systems have several advantages but also disadvantages. One problem is how to keep them secure.The security problems in these environments are mainly due to the communication between the connected computers. It is relatively easy to tap these communication channels from information. There is also a need for the possibility to secure these channels from modification of sent information and to be able to verify the sender and receiver of information in a secure manner.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

The aim of this master thesis is to study how the development of a public library by means of ideas and methods from the private sector can be related to traditional core values. We base our study on institutional theory, which focuses on norms and values in an organisation, and new institutional theory, which focuses on how organisations are influenced by changes in the environment. We also use New Public Management with a market focus to analyze the implications of a development towards a more market oriented view.The method used is that of a case study of a new library concept, Idea Stores in London. Idea Stores are a number of new public libraries in Tower Hamlets developed from the results of a major opinion survey about libraries. The Idea Stores combine traditional library services with elements of adult education and lifelong learning in a partnership with local learning centres.

The purpose of this thesis is to evaluate the present importance of liberal education in the Swedish "folkhögskola" by studying its expressions in the teaching of literature and fiction. I have interviewed teachers at four different schools about their opinions of liberal education, literature and cultural heritage, means of instruction, and influence of their students. Liberal education in this thesis is considered as a process. Starting from our own experiences we meet something strange to us and while absorbing this in our experiences we change. But its purpose also is to convey the canon of Western literature.

A flat organisation makes a horizontal career development possible, which means that it is more important to develop an individual?s knowledge base than to gain a higher title. This leads to a personal development, which motivates expats to stay. Since the responsibility of the career development mostly lies on expats themselves, companies should create conditions that make individual, internal job search possible. Like in IKEA:s case, it can be done through a strong and prestige less company culture, that penetrates the whole company.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

Abstract"Citizen Influence, Forms and Effects - A study of the Resistance Concerning the Establishment of a Juvenile Detention Center in Kristinehamn 2005-2007"Political Science, Johan Utter This essay circles around the concepts of citizenship and the questions if and how citizens in the modern democracy can influence and effect the political decisions made by the governing body on the local level. This is done by the means of a case-study concerning the establishment of an institutional facility for convicted youths in Kristinehamn. The planning of this facility and especially its planned location in Sunneberg aroused a significant negative response from the citizens, demanding a better alternative for the location.The proposition resulted in heavy protests from the citizens as the planned location was viewed as an important recreation area, where the citizens could experience nature first hand, close to the centre of town. As a result, some citizens living close to the planned location, formed a network called "Bevara Sunneberg", whose purpose was to influence the decision-makers and make the citizen?s voices heard.

Syftet med arbetet är att ta reda på hur trummisar kan lösa mentala blockeringar i sitt musikutövande. I mitt arbete vill jag belysa vikten av expressivt spel och vikten av mentala aspekter i musikutövandet. Det är viktigt att arbeta med mentala "övningar" precis som det är viktigt med praktiska övningar. Musiker värmer ofta upp fysiskt inför en spelning men hur många värmer upp mentalt? Mina forskningsfrågor är: - Hur kan man påverka trumsetselevers musikaliska utveckling med hjälp av expressiva och mentala övningar? - Vilken roll spelar mentala övningar och förberedelser för professionella trummisar? Jag har intervjuat två etablerade trummisar och trumsetslärare, en vid musikhögskolan i Malmö och den andra en verksam trummis i Stockholm och före detta lärare på Musikhögskolan i Malmö.

The purpose of this final thesis is to investigate the effects of seasonal changes in the horticulture industry. In this study this includes mainly garden designers, constructors of gardens and parks and horticultural businesses at Österlen. Today the most important issue,both in private and in public environment, is that the winter occupation in this area is not big enough. The consequence of this issue can result in the loss of competence to other industries if educated personnel has to stay employed only over season. The study is trying to identify and rank factors that are contributing to the problem, and propose solutions that means work opportunities for companies in the horticulture industry as well as for their employees, during twelve months of the year..

The conditions for a good silage process start with good wheather and choice of crop, then choice of harvesting machinery. The shorter and more mechanically treated crop, the better quality of the forage. (Pauly 1994). This study has examined the variations in chopping length depending on harvest method. Precision choppers works with a rotating chopping cylinder, where the crop is cut into pieces.

The aim with this Masters thesis is to examine the professional knowledge of the librarian. The method used is text analysis of a state public investigation, SOU 1969:37, that concerns librarian education. The theoretical starting point is a theory of knowledge thats descended from Aristotle. Three different forms of knowledge are central concepts in the theory: the theoretical, the practical and the ethical. The main issue in this thesis is: In what ways did the investigators look at the librarians knowledge? Was it in a changeable period of time? In that case, what reasons could there be? The conclusion shows that educational political changes were affecting the whole educational sphere at the late 1960:s, and in the beginning of the 1970:s, including library education.

Under framtagandet av nya produkter måste ett antal prototyper tillverkas för att verifiera konstruktionen. För en metodingenjör som tar fram reparationsmetoder innebär prototyptillverkning att tankar som växt fram under utvecklingsfasen kan provas för första gången på en fysisk produkt. Detta sker relativt sent i produktutvecklingen och eventuella ändringar som kan uppstå på grund av att servicevänlighet inte uppnås blir mycket kostsamma. Om däremot prototypen där metoderna verifieras för första gången är digital och detta sker tidigt blir kostnaderna för eventuella ändringar avsevärt mycket mindre. Modellen som ligger till grund för metodstudierna kan sedan används för att skapa ett utkast till service litteratur, detta medför att även den delen av slutprodukten kommer att vara i fas med övriga utvecklings avdelningar.

This essay represents a chronological and contextual analysis of clay pipes that have been found in the urban settlement of Västergarn during seminary excavations between 2006 ? 2012, conducted by Gotland University. Clay pipes can be dated closely and are useful means for dating and interpreting archaeological contexts from the early modern period, such as house foundations. There have been excavated four house foundations in Västergarn with different sorts of clay pipes dating to the post-medieval period. Can they tell which people used them or which country they were produced? By discussing the meaning of clay pipes in early modern society on Gotland this essay tries to answer these questions..

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..