The present paper is part of a project carried on by the Swedish Section of the International Commission of Jurists. Sweden has ratified several major international human rights instruments. Most of the rights are covered by national law, and only in exception is there a discrepancy between national and international law. Such a discrepancy is found in the UN Convention on the Elimination of all forms of Racial Discrimination, in which the State parties agree on penalizing and prohibiting the founding of and participation in racist organizations. Sweden is not complying with this statute, despite the fact that the government has ratified the convention.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

The objective of a site leasehold is to allow the lessee to occupy a specific plot of land. In return, the lessor imposes an annual ground rent. The ground rent ownership gives the lessor the possibility to capture the increasing in land value. As such, the rent is based on the value of the land multiplied with a percentage that reflects the yield of the land value. It is renegotiated every ten years.

This paper examines how notifies security looks for private employed workers in jobs founded by the public. The aim is to clarify the legal situation surrounding notifies law, and to analyze possible shortcomings in the law with a focus on the future.Notifies law is based on five cornerstones. Where freedom of information, a right to provide information to the media for publication, ?acquires the right? and protection to be anonymous when talking to the press goes to all workers. The other two pillars, ?a look up prohibitions? and ?retaliatory forbid? apply only to employees in the public sector.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

This thesis studies settlement continuity on Gotland between approximately AD 200 and AD 1700. The method used is to calculate correlation between the geographical distribution of all known Iron Age stone-wall-houses (on Gotland known as "kämpagravar") and all farms included in the detailed taxation maps from approximately 1700. The number of remaining house foundations is between 1800 and 1900. A model to estimate the number of removed foundations is presented. It is based on the assumption that the settlement density was proportional to land use around 1700, and that the rate of removal is related to the current land use.

Condictio indebiti innebär att felaktiga betalningar skall gå åter. Banker har emellertid svårt att förlita sig på denna huvudregel. Bankernas centrala ställning i samhället kombinerat med deras uppgift att korrekt förmedla transaktioner, försätter dem i en förtroendeställning. Mottagaren skall kunna lita på att en utbetalning från en bank är korrekt. Bankernas utbetalningar har blivit ett genomgående undantag till principen om condictio indebiti.

The Swedish Government has decided that Wind power should have a higher contribution to the electricity generation in Sweden. Their goal is that, by 2015, the yearly production by Wind power should generate 10 TWh. In year of 2006, the 760 wind mills in Sweden generated only 0,936 TWh. Despite good wind conditions in a large extend of Sweden's land- and coast areas, the slow rate of new wind mills establishments will likely result in unattainable goals. The major problem for new establishments of wind mills is the extensive and complicated permission process. An expert group of environmental studies (Expertgruppen för miljöstudier) was commissioned by the Government to make a report concerning the problems with the expansion of wind power in Sweden.

SAMMANFATTNINGDenna studie är en analys av Krisberedskapsmyndighetens forskningsrapporter ifråga om deras perspektiv på mottagarna vid kriskommunikation. Studien har två syften, dels att undersöka vilken roll forskarna ger mottagarna i de nuvarande studierna, dels att reflektera hur forskningen skulle kunna kompletteras i framtiden. Krisberedskapsmyndigheten är den myndighet som ansvarar för att vara samordnande myndighet i en krissituation, planera inför kommande kriser och att samla in kunskap om kriser.Denna studie använder sig av mottagarperspektivet encoding/decoding för att undersöka Krisberedskapsmyndighetens forskningsrapporter. Encoding/decoding perspektivet ser på mottagarna som aktiva och komplexa i tolkningen av meddelanden. Perspektivet menar attolika mottagare kan tolka information på olika sätt beroende på vilken bakgrund mottagaren har.

Med avstamp i en rad, såväl juridiskt som politiskt, kontroversiella domslut från EU-domstolen publicerade Hjalte Rasmussen 1986 sin avhandling On Law and Policy in the European Court of Justice. Rasmussens avhandling representerade ett nytt, mer kritiskt förhållningssätt till studiet av EU-domstolen och beskrev domstolens dömande verksamhet i termer av rättslig aktivism. Under de kommande åren skall också J.H.H Weiler, T.C. Hartley och Ola Wiklund komma att publicera sina bidrag till diskussionen om avgränsningen av EU-domstolens juridiska sfär från lagstiftarens politiska. Weiler underkänner Rasmussens normativa kriterier för att styrka EU-domstolens aktivistiska verksamhet och efterfrågar en rättslig måttstock för utvärdering av domstolens rättspraxis.

Förstainstansrättens dom i målet Microsoft mot Kommissionen har gett upphov tillmånga konkurrensrättsliga frågor, bl.a. gällande Microsofts tying av WindowsMedia Player till sitt operativsystem Windows. Denna uppsats för framförallt ettresonemang kring frågan om huruvida de ?traditionella? EG-rättsliga metodersom idag används vid bedömningen av kopplingsförbehåll (tying) är förlegade närdessa ska appliceras på en ?ny? produkt som mjukvara. En analys av konkurrensrättsligdoktrin och rättspraxis visar att Microsoftdomen i delen vad gäller tying ärkonsekvent gentemot den praxis som etablerats på området genom målen T-30/89Hilti AG mot Kommissionen samt C-333/94 P Tetra Pak International SA motKommissionen.

Section 25-27, i.e. the rights of priority of the Employment Protection Act, is a form of post-employment protection which exists to support those employed on a part-time basis and former employees. When a vacancy arises an employer should first and foremost offer part-time employees employment at a higher level of occupation or offer employment to former employees. The various types of employment contracts, other than those valid for an indefinite term, have increased during the last decades on the Swedish labour market. Labour hire has become more common and therefore we find it interesting to investigate how the rights of priority apply.The purpose of this thesis is to describe and analyze the law with regards to labour hire when people with rights of priority are available.

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.