The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The employer is obligated to call for negotiation on his own initiative, before he makes decisions in questions, which constitute important changes of the employer?s business or of the worker?s working conditions and terms of employment. The obligation to negotiate is reserved to the organisations, which the employer has collective agreements with. But what does the concept of important changes mean? What areas are included in the concept of important changes, according to legal framework and case law? How extensive is in fact the employer?s obligation to negotiate? The purpose of this report has been to seek answers to the above-mentioned questions, through partly describing how the employer?s obligation to negotiate has developed, and partly describing how the codes of negotiations in the Employment (Co-Determination in the Workplace) Act of 1976 are raised and applied.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

Chief executives and other persons in management positions are not applicable to the same protection system as other employees. Lagen om anställlningsskydd is not applicable for example. Instead all terms and conditions are in the employment contract, which get increased importance. The employment contract for a chief executive is comprehensive. This essay focuses on employment protection, wages and compensation, loyalty during the employment, secrecy and competitive clauses.

The digital era has led to technical advances that have transformed the role of the public library from being a place that is used only through physical visits and material, into also being a virtual space that can be accessed by users from outside the library through Internet-based access to e-media such as e-books and streamed or downloadable audiobooks.The aim of this study is to examine how the role of public libraries in Stockholm County has changed in the process of developing into digital libraries: how this has affected their organisation, work methods and strate- gies, as well as their accessibility. The theoretical framework of the study draws on Michael K. Bucklands theory of information accessibility, which is based on six factors of access that are determined by different types of barriers. The methodology is based on a combination of quantitative and qualitative methods. Primary data was gathered through an empirical survey, which consisted of a structured questionnaire distributed to most of the public libraries in Stockholm County and semi-structured interviews with selected librarians and experts for further in-depth understanding.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The Middle Ages in contemporary time ? Salve City; a reconstruction in the Between Land is an essay dealing with the reconstruction of medieval Kalmar. The Salve City is a melting pot of such diverse fields as archaeology, pedagogies, reconstruction, historical tourism, regional development policy et cetera. Together, these parts form a space for research and mediation, business and pleasure, a place where commercialism and historical tourism can function alongside with history enthusiasts and entrepreneurs. Both pros and cons of the use of a reconstructed part of medieval Kalmar are debated..

During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.

Magdalena Rudenschöld (born 1766, died 1823) was a woman in Swedish history, who lived a turbulent life. As a young woman she was employed at the Swedish court and got to know the king of that time, Gustaf III, and she became the mistress of one of his closest deputies, Gustaf Mauritz Armfelt. After the killing of Gustaf III, a temporary government was formed. This was a regency that was put there on behalf of Prince Gustaf Adolf, since he was not yet of age to run the country. The commission to conduct this temporary government was given to Duke Carl, who was the dead king?s brother.King Gustavus III?s former employees and Officers were after the king?s death, opposed by the temporary government, and they were moved to other assignations.

In public relations and marketing, lawsuits traditionally connote crisis. The purpose of this study is to explore the design and critical considerations concerning risks and opportunities when companies voluntarily initiate lawsuits with the partial aim to get publicity in the mass media. In the following paper, the communicative aspects of two such Swedish cases in the European Court of Justice are studied?a large corporation challenging the Swedish monopoly on gambling and a small company challenging the government on their restrictions for individuals to import alcoholic beverages. The case studies have been conducted through interviews, analysis of legal acts and press articles.

This essay shows how teachers adjust the literature studies in the mother tongue subject to their different classes in upper secondary school.The study is based on interviews with two teachers and an analysis of two different school-books. The conclusion is that the subject of literary education in the vocational programs is a pragmatic subject with focus on the pupils? needs and skills, and the subject in the theoretical programs has more focus on mediation of a literary heritage..

This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther..

Deposited waste material degrades within a short period in anaerobic environments. The methane gas that is formed provides a harmful contribute to the greenhouse effect, 23 times larger impact than carbon dioxide. It is therefore desirable to minimize the emissions of methane gas from landfills. This may be achieved by drain the landfill of gas. In this thesis the amount of produced methane gas at the landfill at Örebro has been calculated. Estimations have also been made of the amount of methane gas that might be produced in the landfill in the future.

The 17th century was a time of change in Sweden. During the century many of the Swedish laws were altered. In the beginning of the 17th century this alteration resulted in a more severe sentence for most of the committed crimes, but a mitigation of the sentence for some of those crimes was effected in the middle of the 17th century. The aim of this study is to see how two local courts in the judicial system during the mid 17th century in Sweden treated adultery, and those who committed the crime against the background of what the law regarding adultery stipulated. The source material used are court records from Fryksdals hundred and Jösse hundred in western Sweden, and laws regarding adultery during the 17th century.This research shows that the laws regarding adultery were in themselves not gender specific, and their main concern was the marital status of those involved.

Prostitution has for a long time been an understudied field in economics. Due in part to a lack of quantitative and empirical material, itself largely a result of the illegality or semi-illegality of the activity in most countries, the factors that explain the prevalence of, and pricing in, prostitution have remained largely undiscussed. In the last 20 year, this have begun to change: new theories ? notably by Edlund & Korn (2002), Rao et al (2003) and Della Giusta et al (2009) ? have been formulated and the rise of internet based escort sites have made large scale quantitative studies possible. This thesis examines if, and in what way, court documents can help expand the understanding of the economics of prostitution in Sweden.