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.

Studiens syfte var att undersöka rektorers uppfattningar om skriftliga omdömen samt hur de tar ansvar för arbetet med dessa. Syftet var också att studera hur de omdömen som lärare skriver ser ut i praktiken avseende innehåll, för att se hur omdömena överensstämmer med rektorernas uppfattningar.I detta arbete har vår utgångspunkt varit de skrivningar i läroplanen (Lpo 94) och de allmänna råden (Skolverket, 2008) som uttrycker något om rektors ansvar samt elevers lärande- och kunskapsutveckling. För att få svar på våra frågor har vi intervjuat tio rektorer som tillsammans representerar grundskolans alla stadier samt studerat innehållet i 1245 skriftliga omdömen. Studien genomfördes i en mellanstor svensk kommun.Resultatet visar att rektorerna i huvudsak är positiva till skriftliga omdömen men att de är kritiska till det stöd de fått för implementering. Ett skäl till att rektorerna är positiva är de pedagogiska diskussioner som reformen medfört.

 Background: Earlier studies show that 30-92 % of ACL reconstructed return to their pre-injury physical activity. It is not clear why some people do not return.Purpose: The purpose of this study was to investigate the return rate to pre-injury sport among ACL reconstructed men. Another purpose was to characterize those patients who return and those who do not.Metod: A Web-based questionnaire with questions about returning to physical activity was sent out during the spring of 2012 to 93 men who had undergone an ACL reconstruction 6-40 months earlier and who, after 6-40 months after surgery, were evaluated with validated strength tests and self-assessment outcome measures.Results: At 12 months after surgery 56 % of the subjects had returned to their pre-injury sport. If the criteria were set higher ?back to the same- or a higher level? 14 % had returned.

Swedish farmers have the possibility to be subsidized by EU rural development programme for grazing animals on pastures to promote the biodiversity of flora and fauna. The environmental remedy sometimes does not allow supplementary feed and at the same time the Swedish Animal Welfare Act and the Swedish Agricultural Board?s regulations for animal welfare and protection states that animals, in this case horses, shall be fed with food of good quality and adapted for the species. The regulations also state that they should have an individual feeding regime that enables them to maintain a normal body condition. The aim with this master thesis has been to investigate if it is possible to keep Gotland ponies on extensive pastures, during late spring and summer and still maintain animal welfare. The horses were assessed every fourth week using a welfare assessment protocol developed in line with the Welfare Quality® project (submitted, Viksten et al) where physical, behavioural and resourcebased parameters were observed. Twelve one-year old stallions of the breed Gotland ponies purchased from different breeders were used in the study.

The aim of this study was to describe and analyze how social workers working in social services using evidence based practice with special focus on the clients? experiences and wishes as source of knowledge in collecting information, assessment and decision. To get to the social workers experiences and descriptions we used a qualitative method with semistructured interviews. The empiric material of the study consists of eight interviews with social workers working in different social offices in different areas, in southern Sweden. The main result of this study was that social workers use clients? experiences and wishes differently in different parts of the investigations.

This study regards the Care of Young Persons Act, LVU, and the 2 § that focus on parent inability to care for their children. The assessment of parent ability to care for their children is performed by social workers in different municipalities. The law leaves room for interpretation concerning how to assess parent ability and therefore we found it interesting to study how social workers interpret 2 § LVU. The study?s aim was also to seek an understanding of how different categories, like gender, race, class and physical and psychical ability of the parents affect the assessment of their parenting ability, with a intersectional perspective.

This qualitative study is about the differences and similarities between the organization Friends and schools? methods to prevent bullying. Aggression, bullying and discomfort in schools result in that many students do not dare to go to school because of their fear that they might get attacked and become systematically bullied. Bullying is a universal and persistent problem. In this study the reader will receive a better understanding and get an insight into the problems that teachers and students experience and struggle with every day in dealing with bullying in schools.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

Bakgrund: Pankreatikoduodenektomi är den enda kurativa behandlingen av pankreascancer och pankreasanastomosläckage (PAL) är en mycket allvarlig postoperativ komplikation. Metoder för att identifiera detta i ett tidigt skede behöver förbättras. Den postoperativa övervakningen består till stor del av vitalparametrar men sjuksköterskan observerar även andra tecken på försämring. Metod: 32 patienter som genomgått pankreatikoduodenektomi inkluderades i studie. Ett bedömningsformulär innehållande 14 parametrar togs fram och användes för att identifiera vad i sjuksköterskans observationer som kan identifiera tidiga tecken på PAL.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

This thesis aims to explore how musicologists reason about publishing their articles in open-access journals. What is the challenge they face and what are the possibilities musicologists are concerned about? For the method I used open-ended and structured interviews based on four factors: trustworthiness, accessibility, reaching the readers and status of the publishing media. Musicologists are positive to the open-access concept and are willing to submit their papers to open-access journals. They think that the accessibility of the articles is going to increase when they publish them in open-access journals.

Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

The reason for performing an Environmental Impact Assessment (EIA) is to incorporate environmental concern in different kinds of plans and projects. The purpose of such an assessment is to identify and describe direct, indirect and cumulative environmental impacts.Geographical Information System (GIS) is a tool that can be used to combine spatial extension of both sensitive areas and different environmental impacts in a quick and easy way. Because of that, descriptions of environmental impacts and motivation of different standpoints on a specific issue can be more correct and easier to make if GIS is used as a tool.Hence, GIS can contribute to improve the quality of Environmental Impact Assessments. If the benefits of using GIS are to out weight the costs, geographical information of satisfactory detail, actuality and accuracy need to be available at reasonable prices.In this paper, case studies are carried out for three different geographical analyses to investigate the use of GIS as a tool in EIA. From these case studies, more general conclusions about the benefits and limitations of using GIS for Environmental Impact Assessments are also drawn.

Vocal Cord Dysfunction (VCD) is characterized by paradoxical vocal cord movement during inspiration or expiration, and generally affects adolescents and predominantly women. Previous studies have shown a large inconsistency concerning terminology, definitions, etiology, assessment, differential diagnosis, co-morbidity and treatment. The purpose of this study was to map knowledge on and management of VCD in Sweden. The study was conducted as a written survey addressed to speech-language pathologists and physicians, and attained an answer percentage of 79 percent. The results showed that several professions were involved in the management of these patients, but no clear pattern of referral could be observed.