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.

Syfte: Syftet är att undersöka sambandet mellan CDS spreaden och bond spreaden, samt att jämföra dessa över tid. Detta genomförs genom att testa för ett kointegrationssamband samt Granger-kausalitet mellan CDS spreaden och bond spreaden för varje enhet som ingår i urvalet, och för olika perioder. Också deskriptiv statistik används. Metod: Kvantitativ metod: Augmented Dickey-Fuller test, KPSS, Engle-Granger test, Johansen-test, Granger kausalitet Teoretiska perspektiv: Prissättningsmodeller för kreditrisk. Arbitragesamband.

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.

Syftet med arbetet är att ta reda på vilka kunskapsformer som kan synliggöras i Skolverkets kursplan för ämnet musik samt hur dessa kunskapsformer kan relateras till Skolverkets offentliga dokument kring bedömning och innehåll av musikämnet.Uppsatsen bygger på textanalys och litteraturstudier. Med metoden genomför jag en djupgående analys av dokumenten Kunskapsbedömning i skolan ? praxis begrepp, problem och möjligheter, Bedömning i yrkesämnen ? dilemman och möjligheter  samt ämnesplanen för instrument- eller sångkursen på gymnasieskolans estetiska program.Studiens teoretiska utgångspunkter utgörs av ett tredelat kunskapsperspektiv. I bakgrundskapitlet presenteras även perspektiv på bedömning och tillhörande metoder som används av yrkesverksamma lärare. I resultatdelen presenteras den analys som har gjorts  av Skolverkets texter om vad musikalisk kunskap innebär.

My aim in this case study has been to create a method for creature design to test this method in a production and evaluate the results. To achieve this I studied and analyzed the methods of three concept artists and illustrators named James Gurney, Neville Page and Iain McCaig. From the analysis of these artist´s methods, combined with my own personal experience, a new method was formed. To test this method a creature was designed based on directives given by a game design group in the process of creating a table top role playing game in a fictitious world. These directives where given for the creature´s role and its living conditions.

To fit into our society the dogs of today need a good mentality. To investigate their mentalitydifferent behavior tests have been developed. The tests are useful tools in the selection ofbreeding animals as well as for working and companion dogs. To counter the demand for atest that could be suited for all kind of dogs, regardless of their future function, the mentalitytest Beteende- och personlighetsbeskrivning hund (BPH) was developed. BPH consists ofseven subtests that expose dogs to various situations that can be found in everyday life, suchas meeting an unfamiliar person, sudden noises and suddenly appearing objects.The aim of this study was to find out if there are differences in physiological values betweenindividuals, validate the behavior observations during BPH and get aware of how the dogsexperience the situation.

The purpose of this study was to examine the relation between the Big Five personality traits Extraversion, Agreeableness and Neuroticism and the five conflict styles developed by Thomas-Kilmann: Accommodating, Avoiding, Compromising, Collaborating and Competing. The participants consisted of 128 students of the Linnaeus University in Växjö. A questionnaire consisting of two parts were used for this study: Part one consist of a personality-test developed from Lewis R. Goldberg?s Big-five scale, and part two where the participant is asked to fill out Thomas-Kilmanns conflict style test.

Skin temperature is detected through signals in unmyelinated C-fibers and thin myelinated A?-fibers in the peripheral and central nervous system. Disorders in thin nerve fibres are important and not rare but difficult to diagnose by the most common neurophysiological methods. In this pilot study different methods for quantitative sensory testing, QST, were compared to give some ideas about which method could be the most efficient to use in order to point out injuries of the sensory system in clinical practice. The comparison was made between Békésy (separate warmand cold thresholds) and Marstock test (combined warm and cold thresholds).

AimThe aim with this study was to acquire knowledge of mental training and if you can use it in the elementary school to increase in a short period of time the performance in a coordination test. Furthermore we wanted to investigate teachers understanding of the possibilities to perform this kind of training in the elementary school, and if there is support for this in the school regulation.MethodAs method we have used a combination of a literature pre-study, interview and at the end an experiment. Before the experiment and interviews could take place we studied literature about mental training to get a basic knowledge of the subject. The facts we learned from our pre-study and interviews gave us the base for our experiment. The experiment group included 23 pupils in a third class at school situated in Stockholm.

Syftet med vår uppsats var att undersöka spridningen av COSO-modellen i de svenska kommunerna, och vilka som är idébärarna av modellen. Även korrelationen mellan implementering av modellen och kommuners politiska, geografiska och storleksmässiga placering belyses.Då undersökningen bedrivs inom kommunal kontext har studien en institutionell ansats, och teorierna som används för att kartlägga spridningen av modellen i kommunerna är NPM, Institutionell teori och Spridningsteori. Undersökningen genomfördes med en webbaserad enkätundersökning, och vår målpopulation var Sveriges kommuner. Svarsfrekvensen på undersökningen blev 68%.Empirin analyserades med hjälp av Mann- Whitney test och Chi- Square test, med en signifikansnivå på 5%. Vårt resultat visar att det finns ett samband mellan spridningen av COSO och kommuners invånarantal.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security.

Stroke är en av våra stora folksjukdomar. Cirka 30 000 personer insjuknar årligen i Sverige. Många av dessa personer får även droppfot. Peroneusstimulering började användas för första gången 1961. Tekniken är nu generellt känd som Funktionell Elektrisk Stimulering (FES).

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The aim of this study is to investigate how it is possible that tourists who are not actively seeking child prostitutes still account for the majority of child sex tourists. The study includes tourists, locals, people working in the sex industry and staff from Swedish embassy and ECPAT international in Bangkok. The study was conducted with a qualitative approach and an ethnographic method, using field observations and interviews to collect the empirical data. The data has then been categorized in to different themes and analyzed using previous research on the subject. Hirschis theory of social bonds was then used to further interpret the results.The results of this study show that the tourists in Thailand, who are not seeking out child prostitutes, will most likely come in contact with them anyway.

ABSTRACTBackground: After general anesthesia the cognitive ability is temporarily impaired. Cognitive recovery is necessary for the patient to be able to assimilate the information that she / he gets postoperatively. It also increases the patient safety. There are few methods to estimate and assess the patient's cognitive recovery before and after anesthesia. The purpose of this study is to test the usefulness of the instrument PQRS and to assess the patients cognitive recovery after anesthesia.