Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock companies. Some legal experts claim that the Sales Act (Köplagen) is applicable, while others claim that the rules for promissory notes (Skuldebrevslagen) should apply. This distinction is of great significance regarding the extent of the vendor's liability. According to Skuldebrevslagen the vendor's liability is rather limited, while Köplagen enjoins the vendor a more extensive liability.A transfer of a joint stock company brings about great economical risks, both for the vendor and for the purchaser.

Problem: How has Nordea been adapted and influenced by the change of Basel II and how have the employees reacted on the new change?Purpose: This essay has a purpose to study how Basel II has influenced the credit rating at Nordea. We also want to study how the employees have reacted to the new change.Method: To receive the information that was necessary for this study interviews were performed with the employees at Nordea. The interviews were an effective way to start a discussion and by that we received important information.Basel II is new capital cover rules that the Swedish banks have introduced. These new rules mean that it will become more important with safety when it comes to risk management and credit giving.

According to tradition transcribed music is an important part of the repertoar for the classical guitar. Baroque music as well as compositions from the Spanish national romantic era are the two most important sources for transcriptions. My research is aimed at finding answers concerning the relevance of transcribing as well as playing different styles of music on the guitar. Are there any basic rules how these transcriptions should be made? I have chosen to take a closer look at the music of J S Bach as a representative of the baroque period because of the great legacy of his music being played on guitar and lute.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Det finns både nationella och internationella lagar och överenskommelser som ligger till grund för stridskrafters användande. Det finns också politiska styrningar från regering och riksdag om hur verksamhet ska bedrivas i form utav handlingsregler, som ligger till grund för Försvarsmaktens Rules of Engagement. Det finns alltså två dimensioner som Rules of Engagement kan reflektera: en politisk och en legal.Syftet med detta arbete är att synliggöra vilka begränsningar och möjligheter sampelet mellan politiska intressen och rättsliga grunder sätter på den taktiska handlingsfriheten. Frågeställningarna har besvarats utifrån en fallstudie på ubåt 137 grundstöttning utanför Karlskrona. Som teoretiskt verktyg för att möjliggöra analys har begreppet taktisk handlingsfrihet använts.Resultatet av denna uppsats är att den legala dimensionen är från början redan given, förankrade i sedvänja, traktat och internationella överenskommelser.

The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Abstract A central problem in all language teaching is to teach the correct use of prepositions. There are grammar rules, but also a lot of exceptions and idiomatic expressions that often have to be learnt by examples or by heart. A trick for learning might be to use a mnemonic method with songs and music to memorize a correct use of prepositions. The purpose of this study is to test a language teaching didactic exercise for knowledge of preposition in Spanish with songs and music. Grammatical aspects, rules and exceptions when studying prepositions in Spanish are presented.

The aim of this master's thesis is to investigate and to explain the concept of folksonomy in the perspective of knowledge organisation. By creating a conceptual explanation and defining what folksonomy as a concept consists of, the intent is to establish a basis for evaluating folksonomy and to discuss what relevance folksonomy may have in the field of knowledge organisation. By applying a qualitative content analysis a review is performed on how folksonomy is perceived and discussed in a selection of articles written on the subject. Employing the theory of classification, subject indexing and bibliographic retrieval, folksonomy as a method for knowledge organisation is analysed. The practice of tagging in existing systems is also studied.

Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

This thesis investigates the regulation of hybrid work environments by focusing on the implementation of rules by both management and employees. It examines the methods used to measure compliance and the consequences of non-compliance within organizations. The study also explores how flexibility in work arrangements and the balance between work and personal life affect employee well-being and productivity. Furthermore, it highlights the critical role of self-leadership in navigating the complexities of hybrid work, emphasizing how effective self-management can enhance organizational efficiency and employee satisfaction. We have adopted a qualitative research approach and interviewed employees, managers, and HR personnel with experience in hybrid work. The different perspectives are expected to provide insights into this area by including all levels within an organization It is evident that organizations that have clearly established rules and guidelines regarding hybrid work have achieved the best desired results.

The main purpose of this study is to examine and gain increased knowledge concerning the legal security of children taken into protective care. The purpose is also to enable contemporary social workers to reflect around phenomena in today´s social work, among other things how investigations are carried out surrounding children taken into protective care thought this historical study. To find out how social workers dealt with caretakings I have chosen to examine the personel files that the social workers compiled for each child and also interview a man who worked as a social worker at the time of the investigation. The paper is divided into two part studies were the first one studies legal security through Mattsson´s (2002) further development of KjÆnstad?s way to analyse legal security, namely through investigating the clarity of the law, procedural rules and the comtetenay of the social workers.

Internet access has been a part of the range in public libraries for approximately a decade. The Swedish municipals, in charge of the public libraries, and the libraries themselves, have a great deal of saying in how they should be run, what to offer the public, how many hours they have to stay open etcetera. The Library law is very vague on many things, including public Internet access. Even though Sweden is ranked as first runner up worldwide when it comes to Internet penetration among the population (Internet World Stats 2007), approximately twenty percent in the 16-74 age group does not have Internet access at home, at work or at school (SCB 2006a). In this master thesis we try to determine, through personal interviews, how six of those in charge feel about Internet at their libraries, all located in medium-sized municipals (20 000 ? 40 000 inhabitants), why they have chosen the rules and regulations they have and their thoughts about what they consider to be the most important assignment of public libraries.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.