It has become more and more common that companies in the service sector are beginning to understand their own effect on the environment and thus the need to contribute to a sustainable development through acting in a deliberate way. Serious environmental work can help a company to improve their image and in that way win competitive advantage that leads to improved profitability. In a short time perspective, adjustment to the environment is an opportunity to gain competitive advantage and an opportunity to develop a profile. In a long time perspective it is about survival. The environmental work has become a sequel to the work with quality.

Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.

The local politicians in Sweden are responsible for a great deal of the welfare system why one would assume that there are a lot of demands put on them - demands for certain skills or a certain level of competence. I have in this study tried to find out how the demands on the local representatives concerning the demands for competence and the actual level of competence among the politicians are affecting the local politics. This was done through investigating how the local politicians are perceiving their level of competence and the demands put on them, but also how the employees are perceiving the demands and the level of competence put on the politicians. The study was made in the municipality of Gislaved in Southern Sweden. I was using both quantitative method (an opinion poll among the politicians and employees in the municipality) and qualitative method (interviews with three politicians and three employees and literature studies).In order to investigate the demands for competence I split the concept into ?soft? competence (socially and emotionally based skills), and ?hard? competence (skills based on knowledge, education and experience).

Work, especially that in complex, dynamic workplaces, often requires subtle, local judgment with regard to timing of subtasks, relevance, importance, prioritization and so forth. Still, people in Nuclear Industry seem to think safety results from people just following procedures. In the wake of failure it can be tempting to introduce new procedures and an even stricter "rule following culture". None, or at least very little, attention is given to tacit knowledge and individual skills. I am aiming to highlight the inadequacy of putting too much trust in formalization and that reporting and trending of events will contribute to increased learning, an increased nuclear safety and an efficient operational experience.

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

Under de senaste decennierna har rättsliga reformer ökat kraftigt. Idag satsas stora summor pengar och mycket tid på området. Ett stort antal organisationer och länder ser idag rättsreformer som något av det viktigaste i utvecklingssamarbeten med länder i tredje världen. Som grund för de flesta av reformerna finns principerna om rättsstaten. Organisationerna och ett stort antal av världens ledare ser rättsstaten som en lösning för olika problem, inte bara rättsliga utan även ekonomiska och politiska.

One of the biggest challenges in the human history is to prevent environmental pollution. Everybody has an indirect or direct influence on the environment through his or her consumption. The stakeholders are not just interested in price and quality, they are also interested in the circumstances of production and how this affects the environment. By taking environmental concern in public procurement it is possible to speed up the environmental adjustment of services and products. Environmental awareness has become more and more self evident in the environmental work.

During the period after the Second World War Sweden underwent a quick transformation due to a strong economic development. Decades-long rule for the Social Democratic Party now led to the creation, in Sweden, of a modern welfare state. This period in Swedish history is often considered to be the time when ?the Swedish model? was formed. Tage Lindbom (1909?2001) was a historian and intellectual in the Swedish labor movement.

Hotel and restaurant industry have always been seen as an industry with low status and poorworking conditions. Low wages, temporary contracts, illegal work, and sexual harassment are the rule rather than the exception when the employee?s working conditions discusses. By using the right dogmatic approach together with a social science perspective the purpose of the study has been answered. The purpose has been to contribute to a greater understanding of how it is that the hotel and restaurant industry?s poor working conditions can be maintained, the extent to which the working conditions of the employees is ensured and why mostly young people, women and people with foreign backgrounds are employed in the industry.

This essay deals with the question of lines of development within the politics in the rural municipality of Nyed 1950-1962. The aim is to explore how local politics and policies were handled from two perspectives. Firstly the issue of conflict and consensus or majority rule and consensus. Here Arend Lijphard's theory of majority and consensus provides a theoretical base for the essay. Secondly the aim is to explore the actions of the local politicians with regards to leisure time policies to find out whether or not they ideologically belonged to the concept of ?folkhemmets kommun? by Ulla Ekström von Essen.The source material for this essay has been the minutes from the two major bodies of local politics in Nyed, kommunalfullmäktige and kommunalnämnden.

The most common form of hair loss in young and old people is androgenic alopecia. Hereditary hair loss affects both men and women. Hereditary hair loss in some women begins at the age of 30, but as a rule hair loss begins in post-menopausal women. In women the hair thins out in an oval portion of the front part of the scalp. In men, hair loss can start as early as at the age of 20.

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.

Flexible working conditions is used extensively in organizations today as a way tocreate flexibility for the employer. Recently we?ve been reading in the newspapersthat this approach is a growing problem and the EU has warned Sweden twice thatabuse of these forms of employment must be stopped. The Government has recentlysubmitted a proposed rule change to reduce the possibility of stacking one temporarycontract after another. Borlänge kommun makes themselves more flexible with theintermittent employments.

This essay addresses and treats the employer's obligation to work adaptation for people with a physical disability according to discrimination law and the work environment law. Furthermore it also treats the employer's obligation to rehabilitation of employees that has a reduced working ability as consequence of their work. The essay also intends to investigate if there are any differences in the employer?s obligation to work adaptation when recruiting and the employer?s obligation to work adaption for an existing employment. In this work, there is a background chapter which describes the UN and the European Union's approach to work reduction ability and disability. Furthermore, there is a detailed description of the work environment law, the discrimination law, the social insurance code and the employment protection legislation.

Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen.När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena.Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet.