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.

The main problem that this essay notices is the differences you see in three of the south provinces in north of Sweden about how they seems to have get strucked by the middle age crises. The three provinces I compare are Jämtland, Hälsingland and Medelpad. This study deals about how the research has been done in these different areas so far, what summaries that have been presented so far and what they are based on. Also the inventory work is part of this examination. In Jämtland there are lots of identified deserted farms (sv.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).

 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.

-1949 [26][upps-01.gif] The aim of this master thesis is to investigate how W.E.A. Workers Educational Association, took part in the great changes of society and in the modernizing process in the period of 1920-1949. The examination is based upon three journals of educational material that were connected with W.E.A. The question at issue is to show how the people behind W.E.A. aimed to educate and indeed educated the workers to modern people and moreso to see how the articles in fact were written and to analyse in what way they turn to the workers and get their attention.

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 essay has its beginning in the source material that deal with ancient Norse religion before the people in the Nordic countries became Christian. The fact that there are no contemporary written or authentic sources available that can tell us something about the Norse religion during the Viking age is problematic. Archeological source materials is available, but tend to talk more about power relationships and social status than the old Norse religion and the way people practiced their faith. Medieval Christian writers are a source of knowledge of the Norse religion; however, they can only highlight the Norse religion from a Christian point of view and ways of evaluating the pagan faith, making them less reliable.The written sources of this paper are based on the written by two medieval Christian writers, Saxo Grammaticus and Snorri Sturluson. These sources are among the first to treat the Norse religion process after the introduction of Christianity in Scandinavia.

The aim of this Master?s thesis is to examine librarian images and stereotypes in Swedish and American fiction, and to discover if there are any differences between these. The images and stereotypes are also compared to those revealed in previous research. The study is based on ten novels. Five of these are written by Swedish authors and portrays Swedish librarians.

This thesis is carried out on behalf of watermixer manufacturer Ostnor AB in Mora.The thesis deals with the area of Article Bound Instructions (ABI) at the company'sassembly department, regarding the layout and management routines involved withthese instructions.In the current situation there are problems with no uniformity in the manner in whichthe ABI is written, then referred to both the civil structure, images and specificityrates in the text.Another problem is that operators do not make use of the ABI that are available inthe current situation, and that there are no clear procedures for who has theresponsibility to write, update and change these ABI.During this work has several people that were identified as key personnel of thethesis held in order to get a handle on how the current situation of the variousobjects of the work looks like, and to examine different desires about the future ofthese should look like from the different subjects perspectives been interviewed.During the work, a number of deficiencies, including that the current program that isused to write the ABI, Lotus Notes, do not possess near the prerequisites for being asimple program to deal with when writing the ABI, which is a condition since wishesare about to put the responsibility for the ABI generation to the departmentsoperators, since their main task is to assemble and do not bother with a program in acomputer.The result of this work has generated new layout and structure of the ABI, designedto be used continuously in the assembly for evaluation, routines regardingresponsibility of the ABI for the Department of Production Engineering (PT),procedures for how the ABI should be written regarding amount of detaileddescriptions in the text and use of pictures.In addition, proposals for further work and improvements has been developed basedon experience during the work and presented at the end of the report..

With this essay, I want to examine the image of Russians in the Swedish rural press during the second half of the 19th century, how rusophobia appeared in Swedish rural press and how the image of Russians changed during this time. To find this out, I set these questions:  ? How was Russians and Russia portrayed in the Swedish rural press? ? Did the view of Russians change during this time?The essay is written so that I have interpreted my empirical material to do a discourse analysis in which I analyse different articles that have been written about Russia and Russians in a stereotypical way. The source material used in the thesis comes from 41 news articles; the bulk of the source material comes from newspapers that were published during the late 19th century.Rural press reporting on Russia and Russians were in the second half of the 19th century mostly negative. Of the 41 articles that were examined it was found that about half were negative, less than one-sixth were positive, while about a third were neutral.The reason that many of the articles were negative has to do with Sweden's shared history with Russia, with many wars and territorial losses.

Background: Insufficient physical activity is a public health problem. The Swedish recommendation is to be physically active for a minimum of 30 minutes every day, which is fulfilled by about half the adult population. Recent research has shown that sedentary behavior is an independent risk factor. Physical activity on prescription (FaR®) is an individually adapted and written prescription, a method to encourage physical activity. The National Board of Health and Welfare has observed that counseling combined with a written prescription convey better adherence than just counseling.

In the project, my ambition was to make a stage design for theater withteenagers as target group. I have worked with the musical theater groupTheater ACTA in Gothenburg and independently from scripts, interpretedand shaped an outline for the basis of the set design of the play?s differentelements. The play, If this was a feel-good movie, is written by Elin Frostand Anna Lundholm, two members of Theater ACTA. The story is aboutthree people in their twenties with different relationships to each other andone week that would change their lives.

This thesis is carried out on behalf of watermixer manufacturer Ostnor AB in Mora.The thesis deals with the area of Article Bound Instructions (ABI) at the company'sassembly department, regarding the layout and management routines involved withthese instructions.In the current situation there are problems with no uniformity in the manner in whichthe ABI is written, then referred to both the civil structure, images and specificityrates in the text.Another problem is that operators do not make use of the ABI that are available inthe current situation, and that there are no clear procedures for who has theresponsibility to write, update and change these ABI.During this work has several people that were identified as key personnel of thethesis held in order to get a handle on how the current situation of the variousobjects of the work looks like, and to examine different desires about the future ofthese should look like from the different subjects perspectives been interviewed.During the work, a number of deficiencies, including that the current program that isused to write the ABI, Lotus Notes, do not possess near the prerequisites for being asimple program to deal with when writing the ABI, which is a condition since wishesare about to put the responsibility for the ABI generation to the departmentsoperators, since their main task is to assemble and do not bother with a program in acomputer.The result of this work has generated new layout and structure of the ABI, designedto be used continuously in the assembly for evaluation, routines regardingresponsibility of the ABI for the Department of Production Engineering (PT),procedures for how the ABI should be written regarding amount of detaileddescriptions in the text and use of pictures.In addition, proposals for further work and improvements has been developed basedon experience during the work and presented at the end of the report..

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.