In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national Agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement Agreements, passes on to the earner of the business.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, Agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are Agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of discrimination in Swedish law, a lot more opportunities to make exceptions from. Given the fact that the exemption rules are vague, it is difficult to determine whether the protection against age discrimination is in fact a protection at all. The purpose of this essay is to describe what the law regarding age discrimination means.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, Agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

The aim of this thesis is to describe the customer?s attitudes toward the contracting for availability, i.e., which factors are from the customer?s perspective necessary for the fulfilment of a supplier-customer agreement? Furthermore, the objective is to describe and analyse a supplier-customer relation in the Defence Industrial sphere.The present study has been carried out as a case study using an abductive approach. The thesis is based on a practical problem, i.e. which factors will be important to the customer when a contractor in the Defence Industry wants to increase its commitment of service, and how will their relationship change? The thesis is above all focused on generating knowledge that can lead to rapid and concrete measures and that can be used in the analysis of an increased industrial commitment but also as a case study of a problem of a more general nature in the Defence Industry.

Aim: The reason we made this report were to investigate what companies in Gävle implied was the most important factor for successful sales. The various questions to be answered are: 1. How important is the relationship in B2B? (Business to business) 2. Will VRM change the work with relationships within B2B? 3.

In this thesis I analyse civilizations in South America. I construct civilizationalnarratives through the method of emplotment, to build a historic continuity, whichI subsequently connect to the theoretical framework. The theory emphasise that,when confronted with globalization and free market capitalism, civilizationsembark on different strategies to challenge the power of transnational marketforces. I find that South America is a polarised continent, and is divergingconcerning the relationship towards the USA and free trade Agreements. On thesame time the issues that concern the social movements are not being reproducedin a significant matter at state level.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

Turkey has often been described as a cultural and geographical bridge between West and East. When the Islamic AKP came to power in Turkey 2002 many critics feared that the country was going to abandon its former Western allies and strengthen their relations with the Arab world instead. The criticism was intensified when the AKP increased Turkey?s bilateral relations with the Middle East and moved closer to former foe?s like Iran and Syria, at the same time as their long-time friendship with Israel experienced serious crisis. The aim and purpose of this thesis is to describe and explain the change in AKP?s foreign policy towards Israel.The research method is a combination of a qualitative text analysis of Turkey?s speeches in the UN General debate and Jakob Gustavsson?s model for explaining foreign policy change.The results show that the Turkish-Israeli relations have deteriorated after the Israeli attack on the Gaza Freedom Flotilla in 2010, particularly regarding diplomatic relations and military Agreements.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, Agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.