The purpose of the thesis is to illustrate how payments of damages between companies are treated from a taxation point of view, and to analyse, in a tax law perspective, the consequences that follow the transactions. Furthermore, a comparison is made between damages and transactions similar to damages, such as amicable settlements and fines between companies, to ascertain whether they are treated similar. Finally, there is an analysis of the consequences of taxation of insurances, both premiums and compensations, followed by a comparison with the consequences of taxation of damages..

In what French philosopher Gilles Deleuze labelled Control Societies, mechanisms reminiscent of censorship ? that is, restriction of information that administrators of power wish to regulate the spreading of ? are present in the concept of copyright. This kind of censorship has theadvantage of not being scrutinized by public eyes in the way that the work of institutionalized censorship agencies such as the Swedish Statens Biografbyrå was. It is not unlikely that expanded possibilities for punishing anyone who spreads copyrighted material will result in larger and larger areas that may not be accessed, as the avoiding of conflict and repressive actions will emphasize the behaviour to take detours around information that is deemed taboo and therefore suspicious and dangerous.The ACTA trade agreement is one proposed tool for such extended possibilities for punishment. This essay does not however claim that copyright and censorship are the same ? but rather that the institutional execution of power that was previously a matter of state censorship has a lot of similarities with current and prognosticated application of copyright laws by corporations.While claiming to protect the individual, the disciplinary power executed actually aims to protect the one executing it; the purpose of the power structure is to replicate itself..

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

This essay analyzes the market for entertainment software by identifying and explain the products typical properties, in addition i clarifies the behavior of consumers and producers. One of the most important property related to software is the ease with which it can be reproduced. When such reproduction is done illicit it´s called piracy. The software industry often claims that piracy leads to big losses for the companies as well as in welfare, the essay clarifies that this doesn´t has to be the case. On the contrary the possibility to cheap production and distribution may lead to an increased welfare.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

This Master?s thesis is an analysis of metaphors in relation to actors, and of discourses used in the copyright-debate in two major Swedish daily newspapers and one American: Göteborgs-Posten, Svenska Dagbladet and New York Times during the years 2001-2006. We aim to answer the following questions: Which metaphors were being used in the copyright-debate to create the archetypal villain, hero, winner and loser in editorials, debate and letters to the editor in the three newspapers? Which discourses did those metaphors relate or conform to? Which similarities or differences could be found when comparing the two countries? newspapers regarding representations and constructions of villains, heroes, winners and losers in the copyright-debate? Firstly we distinguished who the actors in the debate were, following parts of Theo van Leeuwen?s actors? analysis. Secondly we distinguished which metaphors were being used to describe the actors as either villains, heroes, winners or losers.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

Collections, compilations and databases currently stand under a solid intellectual property protection in Sweden. This legal protection is partly a product of the old Nordic ?catalogue-rule? seen in the former 49 § of the Swedish copyright act (upphovsrättslagen) but was further extended by the implementation of the EU directive on the legal protection of databases 96/9/EG and the new sui generis-right. Since major values are represented digitally combined with the fact that Internet serves as the main provider for information a strong legal protection for databases must be carefully crafted. When crafting this kind of legal protection the right to freedom of information is balanced against the database producers? interests of property protection as well as social and public interests such as increased innovation.

The aim of this study was to explore how young students can be taught during their first year of learning English towards the A1 level according to The European Framework of Reference for Languages, and how the students understand their own learning. The study was carried out in two different classes but with the same teacher, who is qualified to teach English to young learners. The result is based on the analysis of a total of twelve observations of English lessons in two classes in school year one and eight group interviews with the students. Recurrent ingredients through all lessons were activities such as listening to teacher talk, watching films or film clips, singing songs and doing rhymes, using drama activities, talking about the meaning of learning English, practicing guessing competence and learning new vocabulary. The teacher consistently talked about and taught different strategies for language learning.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The rapid change within digital medias has increased the possibilities to make information accessible through network. Therefore the European Union EU considers a harmonization within the Union, in order to strengthen the rights of the originator. The purpose of this thesis is to evaluate how the EUs directive 2001/29/EG regarding copyright is to be implemented into Swedish legislation and assess the common opinion in the public libraries on this matter. The basic methodology of this thesis is a democratic perspective, concerning the public libraries democratic role and the right of the citizens to have access to information. The thesis first part is a study of documents.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

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