The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

This study aims to investigate, describe and discuss the views of a group of adolescents on their identity and the process of second language acquisition. They all came to Sweden and started studying in Swedish schools in the last three years without any knowledge of the Swedish language.The study has been conducted with respect to the adolescents own perspectives and what they consider important.The methods used are group discussions/ interviews, observations in class and informal discussions with teachers and adolescents.Their voices are described and discussed in this paper. One must take into consideration that there is no objective of being neutral or to generalize the results to any other group or category. On the contrary the study has involved critical self- scrutiny and active reflexivity according to ethnographic tradition.Symbolic interaction has provided a theoretical framework for the study. Looking into how social identities may be constructed or communicated from the adolescents voices and looking in to their use of language the study reveals that several expectations and situations need? to be met by different identities.

Background: Documents and legislation inform us that parts of the public health service of Sweden, at a political level, aim to support people?s sexual health. Statistics show there has been an increase among young woman, seeking help for sexual pain during intercourse. The diagnosis that the media has come to observe lately is vulvar vestibulitis. In general there is a lack of knowledge about the existence of this state of pain and its causes, which impacts woman to get appropriate help and support in time.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

The purpose of this thesis was to examine the municipal guidelines regarding the construction of the prerequisite "other living expenses", and how the construction of the prerequisite was constructed in relation to the legislation. The sample of the thesis was the municipalities in Stockholm?s county. The empirical result was compiled with the hermeneutical method, and analyzed through a legal perspective and three different theoretical perspectives, as well as compared with previous studies. The theoretical perspectives were legal pluralism, bureaucracy, legitimacy and rule of law.

This study is about state officials who handle applications for sickness benefits and about municipal officials who handle applications for financial assistance. The purpose of this study is to explore the differences between the two professional roles regarding their conception about their exercise of authority, in terms of flexibility, individual adjustment, empathy and legal security.The study has a qualitative approach and is based on structured interviews with two state officials and two municipal officials. The questions that this study aims to answer are:- Is there a difference between state officials and municipal officials regarding their experience and use of flexibility? - Is there a difference between state officials and municipal officials regarding their perceptions of legal security, individual adjustment and empathy in their exercise of authority? - What kind of bureaucracy can you find in the two organizations?The results show that the state officials in this study have very limited flexibility due to legislation which makes their exercise of authority neither empathic nor individual. The municipal officials in this study state in their turn that the law entails broad flexibility and the opportunity for them to be empathic and to make individual decisions.

Jag vill med denna uppsats belysa frågan om man i Sverige bör införa en allmän skyldighet att hjälpa nödställda. Syftet är att undersöka vilken betydelse en sådan så kallad civilkuragelag skulle kunna få för samhällsmoralen. Genom att använda mig av relevant samhällsvetenskaplig teori om bland annat medmänsklighet, moral, tillit, normer och socialt kapital vill jag sätta frågan i ett sociologiskt perspektiv. Jag har genomfört intervjuer med jurister och juridikstudenter för att få deras perspektiv på frågan. Frågan har jag sedan analyserat utifrån deras svar och utifrån de teorier och den tidigare forskning jag använt mig av.

This essay deals with the social services cooperation with the private sector relating to foster care. The aim was to examine whether and what the causes may be that the social service transfer tasks of authority to private actors. Furthermore, we have examined and discussed if such a working procedure can lead to consequences for the individual child and how / if the children's legal security is affected. Survey methodology is qualitative in nature where we conducted semi-structured interviews with three persons who work in different ways to be involved in work with a foster family. We have also made use of questionnaires sent to social workers around the country.The result has been interpreted on the basis inter alia, legal texts, legislative history, and two theories which have their origin in organization theory.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Previous research shows that small workplaces more often discriminate immigrants during the process of hiring new employees than larger workplaces, and usually explains this result by referring to structural factors. At the same time, previous research also shows that self-employees tend to have different personality traits than other people. Could it be the case that the higher discrimination among small workplaces can be explained at an individual level? I examined the hypothesis through OLS-regressions using a survey called Employment, Material Resources, and Political Preferences. The results showed that people working at small workplaces tend to have more negative attitudes towards immigrants than people working at larger workplaces.

It is not unusual that women and children fall behind in development countries. It is not even unusual that these groups are exposed to all forms of discrimination due to the countries lack of capacity to erase poverty. We also know that women and children in a larger extent suffers from the shortage of proper health conditions. India is one of these countries. It is a country where women even before birth are exposed to discriminatory family planning.

This essay is a discourse analysis of the integration politics of the different parties in the Swedish parliament and the non-parliamentary party ?the Swedish Democrats?, as it is presented on their respective web pages. The overall purpose is to problematize and shed a light on how the current discourse(s) about integration are constituted. Also of interest is how these construct our knowledge and experience of the phenomena. We furthermore want to illustrate the social consequences of such discourses on the construction and organization of identities and groups, and, as a result, the courses of action that becomes available.

The purpose of the thesis is to examine the relation between art, politics and ideology in contemporary art, focusing on the drawings depicting Mohammed the prophet as a dog, made by the Swedish artist Lars Vilks. His work is contextual in accordance with current art practice, thus letting everything related to the artwork become part of it, a circumstance the thesis tries to grasp in the widest respect possible. The drawings were published and spread throughout Swedish media, where they were later defended and criticized by a number of writers. Many debaters argued that the art work represents Western freedom of speech, and that to criticize them is to criticize fundamental democratic rights. This discourse tended to disqualify all arguments that questioned why such force was put into defending and spreading offensive pictures.