Property sales involve two main contract partners, the buyer (the new owner) and the seller (the property owner). In some cases the property owner can have let a third person (the leaseholder) lease the property or the land.The rights and obligations that fall on the property owner, the leaseholder and the new owner according to the Code of land laws can appear difficult and unclear, especially con-cerning reservation, the new owner?s duty to inspect the property and when he does not act in good faith, the formal requirement and when terms are changed.The work towards a more uniform interpretation of the Code of land laws should result in a greater correspondence between the rules of leasehold and property sales, the rules of leasehold should be interpreted in accordance with the rules of property sales. This should mean an increased responsibility for the property owner to reserve the lease and a de-creased duty for the new owner to inspect the property. If the lease is only partially re-served, the new owner is only bound by the leasehold to the parts which he understood from the reservation and the duty to inspect the property is limited to documents in the property owner?s possession.

Sedan lång tid tillbaka har mycket diskussioner och debatter framförts kring det starka sambandet mellan redovisning och beskattning och det råder frågor kring om sambandet skall finnas kvar i Sverige eller inte. Det finns mycket fördelar med en frikoppling, men även nackdelar som kan sätta Sveriges redovisningstradition i en förändring.Syftet med uppsatsen är att framföra de olika förändringar Sveriges redovisningstradition skulle kunna utsättas för i samband med en frikoppling och även lista de olika för- och nackdelar med sambandet utefter revisorer och Skatteverket. För att uppfylla syftet har en empirisk undersökning med tre kunniga respondenter utförts. Meningen är att ta reda på hur frikopplingen skulle kunna förändra arbetssättet hos de utvalda respondenterna.Undersökningen som genomförts har visat att det råder mycket separata åsikter och diskussioner kring förslaget om en frikoppling. Det har visat sig att det skulle uppstå fler nackdelar än fördelar för både revisorer och Skatteverket i början av en frikoppling.

The purpose of this study is to examine how parliament executes its responsibility of oversight against the government. In Sweden, parliamentary oversight of the government rests with a standing committee of parliament known as the constitutional committee.Drawing on general principal-agent theory I construct a model in which members of the constitutional committee are seen as agents in double and conflicting agency assignments. This constitutes a problem for the agent. Since it is the party group in parliament that controls the fulfilment of the agents? objectives, the agent is presumed to follow the party assignment to the detriment of the parliament assignment.The model generates two hypotheses concerning they type of oversight we should expect the members of the constitutional committee to perform against the government.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The purpose of this study is to examine discussions on the Swedish internet forum ?Flashback? regarding female body hair and the cultural norms that surround it. The discussion is centered around a broadcasted event in which a woman?s hairy armpit was incidentally shown, with a lot of viral hate as a result. Our purpose with this study is to get a deeper insight into viral hate towards women who challenge gender norms.

On the first of January 2012, a new public authority was formed in Värmland, due to a new legislation on public transport. The first task for the new public authority was to produce a plan for the development of public transport. In order to do so, it had to execute an extensive consultation process about the long-term goals of public transport. The purpose of the thesis is to investigate how a public authority can use a consultation process as a means to clarify accountability and produce unified goals. To answer that, I have done a case study about how the new regional public authority in Värmland for public transport has acted in the process of writing a plan for the development of public transport.

Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

The so called democratic deficit and the lack of legitimacy have been at the core of the EU-debate in the last decades. Low turnouts in the elections for the European parliament and disapproval in the ratification processes of the latest changes of the treaties are examples of the citizens lack of confidence for the EU and continuous integration. In Nice 2000 the heads of the member states governments agreed to try to improve the democratic legitimacy in the EU and initiated a public debate aiming at proposals for changes in the decision making processes in the EU. In July 2001 the commission published a white paper with their view. A fundamental presumption in discourse theory is that language and language usage not just is a way to deliver information about ideas and behaviours.

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

This thesis revolves around co-opetition and boundary spanning activities with IETF (Internet Engineering Task Force) as research case. The main objective is to through qualitative interviews and a passive observation of email conversations explore how the participants of IETF experience and is affected by a double membership where they sometimes are cooperating with their competitors. Theories states that boundary spanning activities can create role conflicts for these participants when different role-senders, IETF and the employer, send incompatible expectations. We also believe that this can have a negative impact on discussions and the standard development process, which is why we are conducting the passive observations mentioned above.The result shows that the environment of co-opetition is a contributing factor to role-conflicts. These conflicts appear when participants are forced to choose between the role as an employee and the role as an IETF participant.

This essay focuses on how trafficking in human beings for sexual exploitation is defined and dealt with in the Nordic countries. Agreements on how trafficking for sexual exploitations should be dealt with is presented in reports and Action plans from the European Union and United nations amongst others. In this essay we will compare four national Action plans made by governments by Denmark, Finland, Sweden and Norway between 2005- 2011 to each other. Mainly we have been looking at similarities and differences in the different Action plans. The essay is based on Discourse theory and discursive struggle and we have been looking at similarities and differences in how trafficking is dealt with through language.

The aim of this study is to describe and analyze how Bolaget, a paper published by the Swedish alcohol monopoly retailer Systembolaget, constructs issues of alcohol in 18 preventive articles published between 2009 and 2012. More specifically the essay focuses on the consequences of alcohol, as well as its consumers and functions. Systembolaget is a distributor of alcohol and at the same time has an assignment by the state to reduce alcohol-related harm. This double role makes the alcohol prevention of Systembolaget, and their perspective on consequences, consumers and functions of alcohol, an interesting object of study. The theoretical and methodological basis is Fairclough?s critical discourse analysis.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.