Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

Datum: 2010-06-03Kurs: Kandidatuppsats i företagsekonomi, 15 hp (FÖA300)Lärosäte: Mälardalens högskola, VästeråsInstitution: Akademin för hållbar samhälls- och teknikutvecklingTitel: Verkligt värde -Hur tillämpas verkligt värde på förvaltningsfastigheter i förvaltningsbolags koncernredovisning?Författare: Belma Bjelevac, Ida Emet, Hana KaramehmedovicHandledare: Riitta LehtisaloExaminator: Cecilia LindhProblemformulering: Vilka värderingsmetoder finns för fastställandet av verkligt värde och vilken är den vanligast förekommande samt mest lämpliga metoden idag hos de undersökta fastighetsbolagen?Hur förhåller sig de undersökta bolagen till begreppen försiktighetsprincipen och rättvisande bild vid värdering av deras förvaltningsfastigheter till verkligt värde?Syfte: Syftet med studien är att genom en empirisk undersökning få en ökad insikt om hur de undersökta fastighetsbolagen i sin koncernredovisning fastställer och redovisar det verkliga värdet på sina förvaltningsfastigheter.Metod: Uppsatsen bygger på en kvalitativ undersökning genomförd med hjälp av mejlintervjuer med tre fastighetsbolag samt studerande av deras årsredovisningar.Slutsats: De undersökta bolagen tillämpar en avkastningsbaserad metod, vilken kan ses som mest lämplig i den rådande ekonomiska situationen. Verkligt värde speglar en mer rättvisande bild än vid värdering till anskaffningsvärde, dock tas inte hänsyn till försiktighetsprincipen i lika stor utsträckning. Nyckelord: Försiktighetsprincipen, förvaltningsfastighet, IAS 40, rättvisande bild, verkligt värde.

The subject of this essay in archaeology is the economy at the mining village of Saladuringthe 16th and early 17th century. The silvermine in Sala was once the foremost producer of silver in Sweden, and the mine as well as the mining village had had a long and rich history. This history can be seen in historical documents as well as in archaeological findings. The lure of silver attracted many different people to the mining village. This in turn madetrade an important part of the mining village.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Relations between the Central Organisation of the Workers of Sweden and the Swedish Trade Union Confederation, 1910-1930:The Unification Debate The purpose of this study is to depict the hostile relations between the two unions, the Central Organisation of the Workers of Sweden (SAC), and the Swedish Trade Union Confederation (LO), between the years 1910 and 1930, the proposal of and following debate about unification being especially focused on. The questions are the following:1. What ideological differences where there between SAC and LO? 2. What ideas were common in the debate? 3.

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

This essay discusses the issue of the role of women and also whether they could obtain a strong social position during the Viking Age. Moreover, it does discuss the question of how frequent women were present in Viking Age scriptures, art and archaeological artefacts in comparison to our view of women and her position in the modern society. The archaeological material used is in majority that found in Birka, such as burial and habitational findings. These objects, as well as other comparable and similar findings from other places, when put together with written sources, show that women had different roles in the society. She was able to have a strong social role during the Viking Age not only becauseof the status her family had but also because of her own merit depending of her skills and ability.The archaeological findings found in female graves and other findings in the area, suggest a specializing within both textile production and trade for the women.

Swedens membership in the European Union have resulted in an international characterized labour market. The construction sector is the area who employs most posted workers among the 7400 employees who monthly enters the market. It?s also the sector where a big part of the work-related deaths occurs. The purpose of this study is therefore to contribute to a greater understanding of the regulation regarding posted workers, their work environment and the consequences of it.

The purpose of this thesis is to through the analysis of interviews with finance professionals in listed companies answer the question on what lies behind capital structure decisions, and to see how well the prevailing theories fit the answers. This article is an explorative and descriptive hypothesis creating study. We have used a qualitative method to analyse practice through theory. We have conducted telephone interviews with CFO:s and financial executives in Swedish listed companies on how they reason when they make capital structure decisions. We have then thoroughly reviewed the theory and empirical tests of the theories.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Syftet med denna studie är att undersöka hur företag arbetar med att försöka förverkliga enhållbar strategi som kräver ändring av kunders beteende. Studien adresserar två brister itidigare forskning: i) avsaknaden av empiriska studier av hur företag arbetar med hållbarastrategier i praktiken och ii) bristfällig fokus på de trade-offs företag ställs inför i arbetet medhållbara strategier. För att besvara syftet och adressera bristerna i tidigare forskning har vigenomfört en fallstudie av Nudie Jeans Co (Nudie) och produkten dry jeans. Vi har valt enkvalitativ forskningsmetod och samlat in data från Nudies hemsida, sociala medier,observationer i Nudies butik, intervjuer med butikspersonal och sekundära intervjuer medpersoner från Nudie av relevans för studien. Vi visar att Nudie använder information,utbildning och deskriptiva sociala normer för att försöka påverka kundernas beteende.

In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.