This thesis takes its starting point in the 27 Chapter 1, section 1 of the Swedish code of judicial procedure, where the following is found:?objects reasonably presumed important to a criminal investigation or taken from a person through a criminal act or subject to criminal forfeiture may be seized?In this thesis we have investigated what kinds of problems occur when the seized object is part of an investigation of IT-related criminality. We have used methodological investigations of Swedish laws, legal usage, and the preliminary work with laws. Further have three interviews been made with different actors affected by or involved in seize of objects. These persons were a police officer, a public prosecutor, and a person whose object has been seized.The result we present is that there exist three kinds of problems related to objects that are seized within the demarcation of this study.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

The purpose of this report has been to develop an administrative web interface. The web interface is to be used by the company Zidango and it is going to make it easier for them in their daily work of running a web portal. The interface had to be developed so it would fit in Zidangos web portal. This meant the work had to be done in the framwork Struts and mostly in JAVA. Thereforeis a shorter theory chapter included in the report that discusses frameworks.

All over the world, scientists agree that to succeed with a conservation project, it is important to have a good relationship with the local people. If they do not receive a good impression of the project, they will not be willing to collaborate and the project will probably fail. According to previous studies, there are different factors affecting attitudes to conservation, like the level of education of the participant. Many studies have shown that the higher education the people have, the more positive attitude they have to adjacent conservation areas. Economical factors are also important, it is often stated that having more money results in a better attitude.

This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.

On 1 January 2007 abolished Sweden as one of the last countries in EU the wealth tax. This wealth tax was in Sweden for almost 100 years. As the great debate in the context of tax reform in 1910 was not so much about the introduction of a wealth tax. The discussion was instead on the wealth tax would be proportional or progressive together with the income tax.When the government with and there finance minister, Carl Swartz, presented its government bill, 1910:88, 11 March 1910, the draft regulation on income and wealth tax was said, that now they had finally made a shift in the direct tax to the state. A change had been sought and it would have been great difficulties to be overcome and it would have been deeply entrenched ideas about this tax reform impossible.Despite all the protests from the wealthy in society, so continue this conservative government through reform with the strong support of many conservative politicians who had most to lose from this tax reform.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Gender and politics, how well do they match? An interesting way of studying gender and politics is therefore to look at the legislation proposals from the government. In Sweden when the government make a legislation proposal it have to have a chapter that consider the aspect of equality between men and women. This paper aim to study the language in the gender aspect of the legislation proposal. This is done from a gender perspective.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The aim of this Masters thesis is to examine how the image of the girl and her environment in the Swedish youth literature has changed during the 1980s to the 2000s. We have focused on how the girls creates gender in fiction. The introduction chapter in this essay covers a short history over Swedish youth literature and how the Swedish youth culture has developed, followed by a description of how the girl in the real world relates to gender. The books we have chosen are written by Swedish authors and the plot partakes in Sweden with female protagonists. We decided to do a close-reading of the novels and analyse them by an analytical model, consisting of several questions.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

Enligt huvudregeln i svensk skatterätt ska företag som tidigare år redovisat underskott dra av underskottet det följande beskattningsåret. Till huvudregeln följer begränsningar i avdragsrätten, vilka aktualiseras först vid ägarförändringar. En begränsningsregel som har fått mycket uppmärksamhet är den som följer av 40 kap. 12 § Inkomstskattelag 1999:1229 (IL). Paragrafen infördes ursprungligen för att begränsa handel med underskottsföretag.