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.

Fragmentation and reduction of forest area is a threat for many forest species and their habitat. Deficiencies in forest quality, such as lack of dead wood and old trees, are one explanation of the threat. The most important action to prevent the continued loss of forest types is to protect forest, but also to restore and to create areas that not previously had high nature values. Hence one of the key strategic roles for Fritid- och Naturkontoret, Uppsala municipality, is to monitor biodiversity in the context of urban planning. The majority of the Uppsala municipality residents live in urban areas and most of them spend some of their spare time in natural areas in cities and their immediate surroundings. Exploitation in and around Uppsala is high, but it is important that there is enough nature close to houses to meet the residents? needs of recreation.

In the end of 1998 the company Holmen Skog AB was certified accordint to the FSC system with an area of 1 036 000 hectare. After that Holmen Skog AB has been working actively with the nature conservation in the forestry. In order to control the quality of the company?s nature conservation in final fellings they started a yearly inventory which is called BAKRUS (Judgement of ecological and culture care in relations to policies for a persevering silviculture). After 1999 the control was expended to include all actions in the forest.

The Swedish system of environmental quality objectives is a so-called MBO, Management By Objective and has the purpose to guide the Swedish society towards sustainable ecological development. The system involves the whole society from the parliament and the government down to individual citizens. At the regional level, it is the county administrative boards that are responsible for the work with the system of environmental objectives. At the County Administrative Board of Västmanland County, it is the environmental unit who is in charge of work with the environmental objectives and they want input for how to improve their work with the environmental objectives, both internally at the Administrative Board and externally with external parties.The main purpose and goal of the study is to present the work of four other county administrative boards regarding their work with the environmental quality objectives and to identify external parties? opinions of how they want the County Board of Västmanland county to work with them in this matter.The work is designed as a case study of four county councils, where the environmental objectives coordinators at the four county administrative boards were interviewed about their work with environmental quality objectives.

In the essay, the balance between being an educator and a mother of a child with autism is explored in respect to how the roles might influence the actions of a pre-school teacher. Writing is used as a method of reflection, it gives the teacher a chance to take a step back and view her practical experiences from a novel perspective; conclusions are recounted throughout the teachers narrative. The essay is based on the following questions; which problems might arise in the meeting with parents such as Adams where there is a suspicion of autism for the child? Which advantages/disadvantages might the teacher?s personal experience of autism have for the role as educator? How would the dual roles as educator and mother of an autistic child best be balanced in the future?The essay highlights special educational and parent perspectives on the matter of autism. Professor of pedagogy Claes Nilholm, specializes in special needs education.

As an increasingly rationalized forestry and agriculture have human interference in the form of tradition, grazing and use declined. There is a strong link between biodiversity and disturbance of the landscape. In sandy soils many insects and plants require exposed sand to survive while the disorder may contribute to seed dispersal in the woodlands. On behalf of O-Ringen Skåne 2014, a study of the interference from orienteering in sandy soil and the forest during competitions conducted. The aim is to clarify the interference of which orienteering runners contributes, through to inventory presence before and after the competitions in the bottom and field layer in three locations.

During the past years fire has been identified as an important factor for nature conservation in the forest landscape. To accurately quantify the size of a burnt area is obviously important, but also to quantify the degree of fire damage to the tree canopy. Such data are important for assessing the conservation value, and to support planning and management of the burned area in the future. I have examined how to estimate the status of tree crowns after fire from interpretation of aerial photographs. This is possible because fire changes the structure of tree crowns and this influences the colours in aerial photographs by spectral reflection. Included in the study are four areas, three of which burned in 2005 and one in 2006.

AbstractTitle: Gender equality ? of course! A qualitative study on gender equal recruitment at a universityAuthor: Ingrid ÖhlundSeveral studies show that the division of gender in Swedish universities is uneven. Since universities are important organizations where our future citizens get their education and become socialized, I found it interesting to investigate how a Swedish university handles the gender equality issue in the process of recruitment. The aim of this study was to contribute with a higher level of knowledge and understanding about the recruitment process out of a gender equality perspective. The aim was also to identify which stages of the recruitment process that was vulnerable out of a gender equality perspective.

In this essay, Risk and crisis management Conservation policy and normalization production, I discuss how societies, communities and individuals are responsible for the handling of catastrophes and crises. Risk and vulnerability analyzes are parts of modern risk and crisis management. The purpose of these analyzes is to prepare people and organizations for any crises. For managing this it is necessary to comprehend, be able to change mindset in creating concrete tasks and inform others.The purpose of this essay is to analyze modern risk and crisis management by studying empirical material, such as interviews, observations and literature. My aim is to combine these materials and study how they cooperate.One of the findings in this essay is that risk and vulnerability analyzes are of great complexity. These analyzes require a discussion in order to identify the development of the society's crisis management system, as well as the continued support of the individuals that have a responsibility for preventing and preparing their organizations..

The free choice of upper secondary school?A study of the meaning of the information channels for the choice of upper secondary schoolAuthors: David Fridner & Rikard ZeilonMentor: Ingela WadbringQuestionnaire studyDate: 2008-08-11AbstractThe choice of upper secondary school is a very important choice, both for the school and for the ninth grader. In Göteborg, the free choice of upper secondary school has generated several new information channels apart from the traditional counselor, daily news and the acquaintance. Today it is harder than ever to reach the pupil through the constant media noise and new forms of communication such as events appear. The fight for each pupil gets more and more important every term and it has now become real big business.Today?s youth is imprinted by a growing individuality and everyone knows that equableness is something very important.

Vallentuna municipality in Stockholm County, is planning to develop a management plan for a forest area owned by the municipality. The property is an urban forest and the hiking trail Roslagsleden runs through it. Hence the municipality intends to take extra care of the outdoor recreation interests, as well as forest biodiversity, but at the same time use the area for forestry. This study discusses how these three interests, recreation, biodiversity and forestry, differ in their views of how a forest should be managed, where they disagree and how they can coexist in the management of this area. In this study, a vegetation mapping of the area and an assessment of the forest?s conservation values was carried out.

In the Swedish author, poet and critic Hanna Nordenhöks (1977-) novels Promenaderna iDalbyhage (2011) and Det vita huset i Simpang (2013) the literary characters are often portrayed asdiffuse shapes with a subtile closeness to other organic bodies, places and times. While the novelsaddress themes such as colonialism and subjects becoming, they also explore the act of narratingthrough letters, journals, photographs and, in particular, fabrication. What emerge are two aesthetic,literary works that, on different levels, trouble our notion of borders between human and more-thanhumanbodies, an issue that?s essential for our understanding of human - environmentalrelationship.The purpose of this thesis is to show how the prose of Nordenhök can be read in the light of theterm porosity, where matter is understood as elastic and open for both creating and de-creatinginteractions. I will argue that the novels contribute to a deepened understanding of the relationshipbetween human subjects and more-than-human matter as elastic, and that they incorporate thisdynamic porosity within the narration itself.

Titel: Reklam ? a matter out of place En kvalitativ studie om användarens inställning om reklam på Facebook Författare: Johanna Wignell, Isabelle Falk Sadek, Petra Hamnered Viita Uppdragsgivare: Nowa Kommunikation Kurs: Medie-­? och kommunikationsvetenskap, examensarbete, Institutionen för jouralistik, Medier och kommunikation (JMG), Göteborgs universitet Termin: Vårterminen 2013 Handledare: Marie Grusell Antal ord: 12 694 (exklusive executive summary, referenser och bilagor) Syfte: Att undersöka användarens uppfattning om reklam på Facebook. Metod: Kvalitativ studie med fokusgruppsamtal, samtals intervjuer och deltagande observationer Material: Analys av samtalsintervjuer och observationer av sammanlagt sju personer samt tre fokusgruppsamtal om sammanlagt tretton personer Huvudresultat: Det har visat sig att i vår studie har kontexten och ålder stor betydelse för inställningen till reklamen. Facebook är ett socialt nätverk där de sociala värdena råder. Detta visas genom att inställningen generellt var negativ till reklam.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

The constant need of energy is something that affects us all no matter our current situation. Whether we are driving our car to work, taking the elevator or using the oven to cook dinner we end up relying on energy. Our whole society is continuously striving to achieve a higher grade of efficiency and the process of supplying ourselves with energy is no exception. The importance of appliances in our everyday life cannot be exaggerated and thus the importance of their high efficiency.Efficiency is already a keyword in the appliance industry with labels, stars and numbers helping us choosing the most suitable option for the task ahead. No matter how efficient appliances often use pure electricity as their energy source.