Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

Ämnesord: Earnings management, loan loss provisions, konstaterad kreditförlust, Basel II,kapitaltäckning, bank, noterade, onoteradeBakgrund och problem: Justering av resultatposten loan loss provisions är ett vanligtförekommande verktyg för earnings management inom banksektorn. För att öka stabiliteten inombankväsendet så infördes kapitaltäckningsregleringarna Basel I år 1988 och år 2007 uppföljarenBasel II. Den senare antog en mer principbaserad roll och innebar en ökad kontroll och tillsyn avbanker. Det är därför intressant att studera huruvida Basel II har haft någon effekt på redovisningenskvalitet och därmed lett till reducerad earnings management.Syfte: Studiens övergripande syfte är att undersöka effekterna av genomförandet avkapitalregleringen Basel II på resultatposten loan loss provisions och earnings management inomdet svenska bankväsendet. Vidare studeras noterade samt onoterade banker för att utröna om detföreligger en skillnad i dess sätt att hantera loan loss provisions.Metod: För att uppnå syftet med studien så har en kvantitativ metod tillämpats.

The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.

This study deals with work environment from a legal perspective. The study includes legislative history, legislation today and one empirical study. The legislation that concerns work environment (health and safety) in Sweden today is found in the Swedish Work Environment Act (WEA), the Work Environment Ordinance (WEO), Provisions issued by the Work Environment Authority, related legislations and also collective agreements. The WEA, passed by the parliament in 1977, came into force on the 1st of July 1978 and it defines the framework for Provisions issued by the Work Environment Authority, which is an authority superintended by the Swedish government. These Provisions contain more detailed stipulations and obligations with reference to the working environment.

If not purified leachate from landfills would cause damages on the environment. At most landfills in Sweden local treatment of leachate is achieved, at the rest the leachate is transported to sewertreatment. While no comprehensive legal provisions for discharge exist in Sweden there is a difference in discharges between the installations for landfill. If no comprehensive legal provisions is produced guidance must improve.Treatment of leachate and self monitoring system at fifteen installations in Sweden has been studied and compared. A study of literature about different treatment solutions has also been performed.

Abstract:Because personal assistance is relatively new in social care in Sweden we were interested in to get more knowledge in how supervisors for personal assistants worked. In our study we choosed to look into how the supervisors worked with the physical work environment for the personal assistants. The questions we wanted to found answers for in this study was, which work directions the supervisors for personal assistants have around the physical work environment, which legal provisions there were around the physical work environment for the personal assistants and how the supervisors experienced the work with the physical work environment for the personal assistants. We did a qualitative interview study with supervisors for personal assistants. We realised in our study that there were big differences in how the supervisors for personal assistants worked with the physical work environment for the personal assistants.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

   Officially, Sweden has a very low level of corruption and in 2008 topped Transparency International?s list in terms of the perception of a lack of corruption. However, on closer examination it would appear that the Swedish public sector is not as clean as the Transparency International list suggests. What appears to be relatively common and quite widely accepted in Sweden, especially in local government, are conflict of interest situations in which public officials use their position to obtain advantages for themselves, their friends and their colleagues, in particular with respect to public procurement. According to the Swedish constitution, the public administration shall be governed by the principles on legality and objectivity. Grave violations of these principles are deemed illegal and contrary to the penal code provisions relating to bribery, public misconduct and breach of confidentiality.

As self-service technologies become more common in service provisions, a deeper understanding is needed of how customer satisfaction is affected by automated service encounters. Drawing from theories of customer satisfaction, human interaction, and the dynamics of complex service provisions, the differences between automated and interpersonal service encounters in the initial part of a service provision are examined in terms of customers? evaluation of the service encounter itself, overall satisfaction, as well as the service encounter?s impact on global evaluations and evaluations of other non-dependant service encounters. The study was performed on people travelling by air on Swedish domestic routes. Passengers were asked to evaluate the airline?s performance on different attributes of the air travel they had undertaken, as well as to form an overall evaluation of the service.

The purpose of this essay is to examine for the age discrimination towards older people in the working life. The essay practice EU-law and national law to examine the age discrimination. It also looks for the limits towards age discrimination. A presentation of the rules will make it easier to see how employers are possible to get around the ban against age discrimination. This essay also illustrates how age discrimination emerges in recruitment processes and then how to discourage age discrimination.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.