In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

Environment and sustainable development are very current topics in today's society, bothnational and international. The government's bill 2004/05:150 ?Swedish environment objectives - a common commission? contains several environmental quality objectives, that in turn is divided up in smaller secondary objectives. One of the secondary objectives says: ?Latest year 2010 shall at least 35% of the food waste from households, restaurants, largescale kitchens and shops be recycled through biological treatment.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

Policy documents in the public library field, such as the library legislation, local political goals and intra-library plan documents, often include ambitious but ambiguous formulations. This two years master?s thesis examines the relationship between four policy documents and library practice in a local context. The theoretical framework is inspired by a sociocultural theory developed by the Swedish professor of pedagogical psychology Roger Säljö. The theory emphasizes the importance of context to learning and development.The thesis? method is a case study.

In May 1675, the local court in the northern Swedish parish of Nordingrå, which had approximately 1,000 inhabitants, held a preliminary investigation on 113 persons accused of witch-craft and superstition. For the majority of the 113, the main accusation was to have travelled to Blåkulla, a place where witches according to Swedish folklore participated in satanic festivities and rites led by the Devil himself. The preliminary investigation was held at the request of The Royal Witch-craft Commission. Nordingrå belonged to the province of Ångermanland, one of the Swedish provinces with the highest number of witch trials in the 1670s. The trials in Nordingrå have, more or less never been examined before, mainly due to the fact that no sentences or penalties were ever imposed.The purpose of this paper is to examine social relations and social conflicts in Nordingrå with the records from the witch trial 1675 as the primary source.

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

Bakgrund och Syfte: I dagens samhälle präglas många marknader av överetablering ochmättnad. Det har skapat en situation där företagen måste agera för att differentiera sig,vilket de gör genom att komplettera sina varuprodukter med tjänster. Det finns däremottendenser på marknaden som tyder på att det verkar vara mer komplicerat att säljavaruprodukter med kompletterande tjänster, än att endast sälja enskilda varuprodukter.Vårt syfte med uppsatsen var att skapa en större förståelse för vad som inträffar idistributionsledet när ett företag väljer att genomgå ett skifte enligt ovan, för att öka sindifferentiering gentemot sina konkurrenter.Design och metod: För att öka förståelsen i enlighet med vårt syfte har vi genomfört enkvalitativ studie kring fenomenet där vi valt att designa den som en fallstudie. Vi hargenomfört en empirisk studie där vi har utgått ifrån RingUp som är en stor kedja påtelekommarknaden. RingUp är en aktör som har genomfört ovanstående skifte och somupplever en situation där försäljningen av de nya kompletterande tjänsterna inte haruppnått det resultat som de hade hoppats på.Resultat och slutsats: Efter att ha genomfört intervjuer med säljare från olikaåterförsäljare inom RingUp-kedjan, bearbetades den informationen med relevant teori.

Abstract   This degree project comprises 30 credits, i.e. 20 weeks of work. The work mainly deals with the energy balance for a multi-family house in Västerås and the requirements for energy conservation in the Swedish building code, BBR. Calculations of the energy balance are supplemented by a number of interviews. Energy conservation in general has become more important in recent years and the subject is in line with increased public awareness. This importance and attention is explained by environmental problems in general and global warming in particular, but also by rising energy prices.

The economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

This thesis explores how art produced in the former GDR has been looked upon, handled and exhibited after the reunification of Germany in 1990. Swedish Art History has paid little attention to art in the GDR. The debate starting in the 50s between the spokesmen for abstract art and the defenders of figuration restrained for a long period the ability to look upon art from the GDR without prejudices. This led to a rejection of all figurative art in the GDR and sweeping judgmental attitudes, like it´s all ?kitsch?.

Syfte: Syftet med denna kandidatuppsats är att få en förståelse för varför så stor andel av fastighetsmäklarstudenterna vid Högskolan i Gävle i slutändan väljer ett annat yrke.?Vilka faktorer ligger till grund för valet att byta yrkesinriktning för de studenter som fullbordat sina studier till fastighetsmäklare vid Högskolan i Gävle??Vilken roll spelar HIG i studenters val att inte arbeta som fastighetsmäklare??Hur påverkar studenternas inställningar och förväntningar på mäklaryrket i deras val att byta bransch??Hur påverkar de speciella omständigheterna i fastighetsmäklarbranschen ett eventuellt branschbyte?Metod: Vårt forskningsarbete har utgått från en kvalitativ inriktning med det hermeneutiska perspektivet som grundpelare. Vi har utfört totalt 45 stycken intervjuer både personliga och per telefon där dock ett fåtal besvarades per e-post.Resultat & slutsats: Våra slutsatser sammanfattas i följande punkter.1.Den stora arbetsbördan i kombination med arbetstiderna2.Lönen. Både dess struktur och storlek i förhållande till arbetsinsats3.Felaktiga förväntningar och inställning till yrket4.Tufft yrke med hård konkurrens5.Inga eller få arbeten på orten + FamiljesituationenFörslag till fortsatt forskning: Vår studie begränsade sig till att endast omfatta högskolan i Gävle men en rikstäckande undersökning borde vara av intresse för både branschen och högskolorna. Det vore även intressant att analysera skillnaden mellan varför folk tror att andra byter yrke med varför just personen själv bytte.Uppsatsens bidrag: Vår förhoppning är att denna studie skall innehålla ett nyhetsvärde för flera inblandade parter i fastighetsmäklarbranschen, studenterna som läser till fastighetsmäklare, Högskolan i Gävle och sist men inte minst fastighetsmäklarbranschen själv..

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.