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.

This study is an investigation of how fa?adism can be understood as an act of conservation and compensation in Sweden, through the definition of fa?adism as the act of retaining or reconstructing an existing fa?ade with the construction of a new building behind the fa?ade. The study is executed through an investigation and analysis of the definition of fa?adism, arguments for and against fa?adism related to authenticity, and through an analysis of how current legislation, policies and charters regarding conservation and/or compensation can support or counteract fa?adism. The first part of this study is executed through a literature study of fa?adism on an international level.

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.

Nedbrytningshastigheten för organiskt material i marken kan komma att förändras vid varmare klimat. I dagsläget råder dock oenighet om hur nedbrytningen av organiskt material kommer att reagera på förändrade temperaturer; forskningsrapporter pekar åt olika håll. För att kunna förutsäga framtida scenarier är det viktigt att vi får kunskap om hur organiskt material kan komma att påverkas. Om koncentrationen av koldioxid i atmosfären ökar och den globala medeltemperaturen stiger kan nedbrytningshastigheten för organiskt material öka. Detta kan leda till en positiv feedback loop där mer koldioxid avgår från marken till atmosfären.

The background to the work bases on the consumers view around Swedish and foreign meat products, and how the attitude around the meat products is pursued in the shops. The consumers request high meat quality and security . Many consumers value local produced and ecological meat products but the price is too high. We have done verbal interviews with consumers on three different shops, where we asked questions and had dialogues around Swedish meat products where the consumers have told us their arguments and opinions about Swedish and foreign meat. The result shows that the majority of consumers consider that it is important to know that meat is produce in Sweden.

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.

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.

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.

The cattle production in the world has been questioned in Sweden due to its negative impacts on the environment. The use of imported soya bean meal as a protein feed for Swedish cattle results in the cutting of rainforest and an extensive use of pesticides in the countries were the soya beans are produced. As a consequence, the environmental impacts caused by cattle production increases. A production of protein feeds in Sweden would decrease the transportations and the cutting of rainforest. For organic beef producers the possibility to produce home-grown protein feeds is important since organic protein feeds can be difficult to obtain in another way.

Stress is commonly found in society today. This paper aims to examine how work performance, cooperation and team spirit are maintained in demanding work environments. By studying two departments in a public hospital that practises addiction care, our findings suggest the following: If the experienced stress is mainly connected to challenge stressors, it has a positive effect on work performance. By organising work through mechanistic and organic structure, the handling of qualitative and quantitative stress is facilitated. As a consequence, first and foremost cooperation can be maintained, but also work performance and team spirit.

The impact of the distribution in the soil volume of two farm manures on the net mineralization and immobilization processes of nitrogen were studied in an incubation experiment. Cattle slurry and broiler litter were placed in the soil with three procedures for incorporation including placement on top of the soil (TOP), in the middle of the soil (MID) and mixed homogenously with the soil (MIX). During the two weeks of incubation, few significant differences in net mineralization were seen between TOP, MID and MIX. However, there was a tendency that MIX led to a larger net immobilization of N than placement at one point (TOP and MID). This is also the result in the literature.

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.

Every year about 210 000 tones dry weight of sewage sludge is produced in Sweden. Most of the sludge is applied to agricultural land, plantsoil and landfill cover. Sewage sludge contains essential nutrients such as nitrogen and phosphorus. Nitrogen is limiting growth on solid ground in Sweden and can therefore be used as fertilizer to increase productivity. In order that the sludge can be spread to forest land it requires first a conversion of sludge to pellets, to make it more manageable.