disqualify an employee from receiving benefits and are not applicable here. STANDARD OF REVIEW AND ANALYSIS The issue before us is whether a claimant is ineligible to receive unemployment benefits if he or she is receiving workers’ compensation for temporary total disability. Neither the Nebraska Supreme Court nor this court has addressed this question of law. Statutory interpretation is a matter of law in connection with which an appellate court has an obligation to reach an independent, correct conclusion irrespective of the determination made by the court below. Anderson v. Nashua Corp., 246 Neb. 420, 519 N.W.2d 275 (1994). See Dillard Dept. Stores v. Polinsky, 247 Neb. 821, 530 N.W.2d 637 (1995). Several states have statutory language sim .M. 608, 725 P.2d 584 (N.M. App. 1986) (<HOLDING>). Accord, Neuberger v. City of Wilmington, 453
holding that in absence of statute prohibiting recovery claimant may receive workers compensation and unemployment benefits simultaneously holding  1001 prosecution for false statements in unemployment benefits not precluded by unemployment benefits statute specifically addressing topic holding that legislature clearly intended that workers compensation act and unemployment security act be construed together thus prohibiting worker from receiving both unemployment compensation and workers compensation payments for same period holding that claimant may simultaneously receive unemployment benefits and workers compensation for temporary partial disability where statute only precludes receipt of workers compensation for temporary total or permanent total disability if claimant is receiving unemployment benefits holding that pursuant to statute unemployment benefits must be offset against workers compensation payments