In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

The purpose of this paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

In the year of 2001 the largest known cartel in Swedish history wasexposed to the public and brought to justice. Eight years later, afterseveral trials, the so-called Asphalt Cartel was finally found guilty bythe Swedish Market Court for having been cooperating illegally anddistorting prices.The overall purpose of this paper is to study how the cartel wasmanaged in order to be sustained over time. By applying actornetworktheory I examine what kind of heterogeneous materials thatwere combined for purpose of creating the cartel and how in practicethey were held together.In order to understand how the cartel was sustained I also include ananalysis on why it suddenly fell apart in 2001. However, my studyshows that through the years the cartel repeatedly experiencedcrisis, and therefore constantly fell apart and was recreated throughprocesses of negotiation..

 AbstractMedia has since a long time back been writing about extensive thievery of recreational boats and their engines. The value of the stolen goods is estimated to several hundreds of million Swedish crowns per year. The widespread stealing creates a secondary market where boats sometimes are sold by sellers that do not have the rights to sell the boat. This creates risk for the buyer who most often is a private person. A situation the buyer can face is that the boat was stolen and that the original owner can demand to get the boat or engine back.

The purpose of this essay is to elucidate if there is a liability to damages for cardholders, in case of unauthorized use of bankcards, in the event a liability for payment, according to 34 § the Swedish Law concerning Consumer Credits, should not be established between card issuer and cardholder. The purpose is also to elucidate if card issuing companies, in the event a liability for payment is established between card issuer and cardholder, have any possibility to get a larger sum than is allowed by 34 § the Swedish Law concerning Consumer Credits, by demanding damages from the cardholder. Finally there is a judgement of how a court could do if it wanted to hold a cardholder liable to damages because of unauthorized use of bankcards..

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

 An analysis in the work of Martin Kellermans comic ?Rocky? of the interaction between the male and female characters and of how each of their gender are portrayed. We are going to find out if it is probable for young adults to be affected by any eventual gender-stereotypes that we can find in ?Rocky? or if ?Rocky? consolidates a stereotypical image of men and women that young adults might have developed through different media. We conduct this analys by first reading through random seleceted ?Rocky? books and present some of the comic strips where men and women interact with each other or discuss the opposite sex..

 An analysis in the work of Martin Kellermans comic ?Rocky? of the interaction between the male and female characters and of how each of their gender are portrayed. We are going to find out if it is probable for young adults to be affected by any eventual gender-stereotypes that we can find in ?Rocky? or if ?Rocky? consolidates a stereotypical image of men and women that young adults might have developed through different media. We conduct this analys by first reading through random seleceted ?Rocky? books and present some of the comic strips where men and women interact with each other or discuss the opposite sex..

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

The purpose of this paper is to identify significant factors of influence for the co-existence and team climate within working groups, and to examine their impact on the psychosocial work environment within a group. Team climate and interaction affect every individual in a group. The manager, however, is the one formally accountable for the psychosocial climate in a working group, which is the reason why this study uses the management perspective.As an introduction to the empiric study, an overview of the existing literature within the field was made. A qualitative method is used and the empiric data is based on semi-structured interviews. The study comprises six interviews with department managers within the Social Services in the City Council of Stockholm.

 An analysis in the work of Martin Kellermans comic ?Rocky? of the interaction between the male and female characters and of how each of their gender are portrayed. We are going to find out if it is probable for young adults to be affected by any eventual gender-stereotypes that we can find in ?Rocky? or if ?Rocky? consolidates a stereotypical image of men and women that young adults might have developed through different media. We conduct this analys by first reading through random seleceted ?Rocky? books and present some of the comic strips where men and women interact with each other or discuss the opposite sex..

The study aims to examine how the people who have received special needs education during their schooling have experienced it.Since I wanted to take advantage of people's experiences of special needs education, I chose to conduct qualitative research interviews. Five people in the ages of 21-26 years old participated in the study.A summary of the work says that special needs education creates mixed feelings, feelings of joy and alienation. The positive as described in the work is that the special education teaching has created a classroom that is aligned along the pupil's needs and circumstances. All informants have expressed that their negative experiences is about them having to leave the common classroom.Keywords: exclusion, inclusion, special needs education, student needs.

År 1996 avreglerades den Svenska elmarknaden vilket innebar att elpriset övergick från att vara reglerat till att bli konkurrensutsatt. I denna uppsats analyseras elmarknaden och dess förändring i struktur och prisbildning sedan avregleringen. Detta görs genom en Structure-Conduct-Performance analys där marknadsprestationen ses ha ett samband med marknadsstrukturen. Marknadsprestationen belyses närmare genom en analys av konsument och producentöverskottet. Våpr slutsats är att inga välfärdsvinster har uppstått till följd av avregleringen utan snarare tvärtom, och det verkar inte heller bli en mer konkurrenskraftig marknad i framtiden..

This study is aimed to increase the knowledge about the Swedish immigration authorities? assessment of the asylum applications based on particularly distressing circumstances, submitted by disabled undocumented migrants. Making an attempt to explain the reasons of asylum-seekers? health deterioration during the asylum process, this study determines the factors in migration authorities proceedings affecting such deterioration. Documents in five personal files concerning six disabled asylum-seekers, whose applications were declined, were studied by applying two observational methods: content analysis of the documents in the personal files and non-participant observations made during receptions of undocumented migrants at the Swedish Asylum Committee.