Denna uppsats inleds med en introducerande undersökning där vi finner att mjukvaror för förvaltning av Business rules inte är använt av många svenska organisationer. Förundersökningen drev oss att undersöka hur Business rules förvaltas inom svenska organisationer. Först sammanställdes en översikt över de fakta som finns tillhands inom ämnet för Business rules samt lämpliga sätt att hantera Business rules. Genom de förberedande studierna identifierades några brister som kan finnas i svenska organisationer som inte använder Business rules och dessa ledde till en första och övergripande forskningsfråga. Frågan formulerades som följer: Hur förvaltas BR i IS och IT i svenska organisationers dagliga verksamhet? Den har sedan delats upp i sju stycken delfrågor som framställts utifrån problemområdet.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

Sweden needs a policy that stimulates economic growth. Year 1996 the Business Reorganization Act (1996:764) came into force. The goal with this law was to savebusiness, make it profitable and avoid unnecessary bankruptcies. Shortly afterwards itturned out that the law had no positive effect. A very few numbers of companies appliedfor reconstruction and the number of applications for bankruptcies continued to increase.In 2004, in order to stabilize the situation and bring about neutrality between twoproceedings, company reorganization and bankruptcy, the government proposed thereform of priority rules.

A change of generations occurs several times during a company?s lifetime. It is a process that requires planning and time. If the current owner wants to keep the company within the family, he has two options; he can either sell the company to a family member, or give the company to the new owner, like a gift. When the owner sells the company, it is common that he accomplishes it to a losing price.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

AbstractThe purpose of this essay is to investigate the priority rules in the event of termination due to redundancy, the rules functions according to the Swedish labour market and which other alternatives that exist besides the priority rules. The alternatives to the priority rules which are introduced in the essay are the Danish Flexicurity-model and a proposal from the Långtidsutredningen 2011. The rule of priority is a very controversial law at the Swedish labour market, which makes the essay also describing the criticism against the rules. The criticism that the essay presents claims that the rules of priority contribute to immobility effects for particularly older employees. Further on the essay presents the criticism towards the rules, that they disadvantage young employees on the labour market.  The essay investigates also what the researchers say about the criticism.The results that are presented in the essay points to the fact that the rules of priority contributes to the immobility effects of employees but the rules can not be claimed to be the only reason.

The aim of this thesis is to examine the characteristics of film cataloguing, and to compare general as in library use and specific as in archival use cataloguing rules. Most rules, both in archives and libraries, use the book as a point of reference. This is somewhat unfortunate on account of the great difference between books and films. The method used is studies of literature and qualitative interviews with three persons whose professional duties include cataloguing of films. The sets of rules which are studied are Katalogiseringsregler för svenska bibliotek KRS and The FIAF Cataloguing Rules for Film Archives.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

This thesis discusses the validity of the Capital Protection Rules under the new Companies Act.The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum capital requirements, capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation.How could creditors receive better protection?What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the consequences of these changes to the shareholders, the government and the creditors.Could or should we model the Norwegian or American Judicial system in this situation?Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules..

There are very few studies that have taken the matter of teacher?s leadership in disciplinary actions into research. That is why the purpose of this essay has been to investigate the relationship of how students think their teachers appear in questions of discipline. The study has been narrowed down to gather and analyze the experiences that students have about teachers, and how teachers uphold and set themselves to ground rules in the classroom. The study has shown how the students interpret teacher?s act of following up consequences of classroom rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

This essay concerns the visual trade grading of pine and spruce.In the 1800s developed rules for sorting of wood. The rules used to facilitate the export trade.The terms of the regulatory sorting systems developed in the 1900s. While it still used some of the older terms.The essay deals with how the grading rules affect the use of wood and how the rule work and how the terminology works.Some of the terms used for sorting are O/S, Kvinta, Utskott and A,B,C,D.You sorting by counting the numbers of knots, cracks and other characteristics of each piece of wood.The sawmills have much influence in how the rules developed.Today it is often already determined in the sawmills which uses each piece of wood most have..