Debate over Intellectual Property Rights ?IPRs? particularly patent and copyrights is mainly on forward-looking industries in computer software. As part of a trade deal reached in 1994, the member nations of the World Trade Organisation must adhere to a global agreement known as TRIPS, for the Trade- Related Aspect of Intellectual Property Rights.This study is to analyse the ethical conception of Intellectual Property Rights and in particular its implications on the developing countries in relation to TRIPS. The approach will be to analyse a broad philosophical theories of property to see if there is any justification for a software program to be treated as private property and also argue base on John Rawls two principles of justice in relation to TRIPS Agreement. Some reflections will be put on the use of open-source software by less developing countries.From the study it was asserted that, strong IPRs protection would hinder technological transfer and indigenous learning activities in the early stage of industrialisation when learning takes place through reverse engineering.

   Officially, Sweden has a very low level of corruption and in 2008 topped Transparency International?s list in terms of the perception of a lack of corruption. However, on closer examination it would appear that the Swedish public sector is not as clean as the Transparency International list suggests. What appears to be relatively common and quite widely accepted in Sweden, especially in local government, are conflict of interest situations in which public officials use their position to obtain advantages for themselves, their friends and their colleagues, in particular with respect to public procurement. According to the Swedish constitution, the public administration shall be governed by the principles on legality and objectivity. Grave violations of these principles are deemed illegal and contrary to the penal code provisions relating to bribery, public misconduct and breach of confidentiality.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

ABSTRACT This research explores how the Work Integration Center (AIC) supports unemployed immigrants in acquiring jobs and how the practical work helps immigrants in entering the labour market. It employs qualitative research approach through semi-structured interviews staff members at AIC and municipal commissioners of education and labour market in the municipality of Malmö. Its aim is to examine how governmental setup guidelines were represented in the practical work. These guiding principles of the organization are presented at the top of municipality. The findings suggest that even if the staff has no knowledge of the official measures of the integration plans, they have implemented the aims and criteria in their work with the immigrants.

During the last years, the moral and ethics in companies has been a growing subject in media. Large multinational companies are to a bigger extent using workforce in developing countries and the working conditions at the workplaces in those countries, are more or less controlled. Even if a company carefully controls its own business, it can be using subcontractors that for instance use child labour or forced labour, or in some other way makes human rights abuses. When the world gets more globalized and the market where the companies act gets bigger, there will be new issues for companies to handle. The companies have to satisfy not only the interests of the costumers and the shareholders, but also the environment around it, containing many different stakeholders.

This report is the result of a master thesis at Linköping University - Institute of Technology and Uppsala University at the request of the chassi workshop at Scania CV AB in Södertälje. Since the beginning of the 90's, Scania CV AB has had a close cooperation with Toyota from which, among other things, the Scania Production System (SPS) has evolved. SPS explains Scanias' values, principles and priorities. The Technician department (MST) at Scania Chassi in Södertälje believes that SPS can streamline the technicians work and help them become a more homogeneous group. The purpose of this master thesis is to initiate an implementation of SPS within MST through two pilot projects involving both the product and process technicians. The SPS principle Normal Situation - Standardised working method was required to be implemented within one work task each for the two groups of technicians with special attention on the three subprinciples Standardisation, Takt and Balanced flow. The master thesis fulfilled its purpose as the two pilot projects initiated the implementation of SPS within MST and the three sub-principles Standardisation, Takt and Balanced flow were implemented within the two chosen work tasks.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

This paper develops a theory for understanding negotiation situations involving states and indigenous peoples. Using relevant constructivist theory as a starting point, the paper develops a theory about understanding the relationship between power and culture implicit in the concept of the state. This relationship is examined in negotiations situations involving states and indigenous peoples. States are constituted by social structure and are representatives of the national culture. At the same time states are actors within the international system and a part of the culture of Westphalia.

Can coercive care be justified against drug and alcohol addicts or should treatment be offered on a strictly voluntary basis? This was one of the central questions debated in Sweden during the 70's when the development of a new social legislation, The Social Services Act (Socialtjänstlagen), took place. The first aim of this thesis was to analyse whether the arguments that were presented both in favour for and against coercion were sound. To achieve this, a method for analysing arguments was employed, where a sound argument is defined as acceptable, relevant and adequate. The analysed material consists of both official government reports and books of influential debaters.

AbstractSweden has had a long tradition of freedom of the press and freedom of speech. Today the judicial area is regulated by the constitution of the press and the constitution of speech. The purpose of the two constitutions is to secure the right for every Swedish citizen to express their thoughts, opinions and feelings.The constitutions are designed to regulate the techniques with which the information is distributed and not to regulate the information in itself. This fact has caused a debate to arise on the subject whether the constitutions are still suitable to regulate the judicial area when the technical development causes the constitutions to get out of date and in need of constant updating. As a rule the usage of social media is not regulated by the constitution of speech the information distributed through these webpages can be included by the protection given by the constitution but very few of these webpages fulfill the criteria?s demanded by the constitution.The purpose of this essay is to ask the question whether the constitution of speech should be reformed to better regulate the technical development in the future.

During the middle of the 18th century the development of Toyota Production System, TPS, started in order to streamline the processes. TPS was based on the principles of assembly line production but unlike previous performers Toyota let the manufacturing be constantly affected by demand. At the end of the 18th century TPS was described by Womack and Jones in the book "The machine that changed the world - the story of lean producion" where TPS got the name lean. The principles behind lean is to maximize customer value and eliminate waste which means making products and services more valuable to the customer. 1Lean was for a long time a philosophy and an approach limited to industries and production based companies.

The object of this thesis is to direct attention onto female inmates who is a disregarded user group within the discipline of library and information sciences. This study has been performed on location at the Hinseberg correctional institution where nine female criminal offenders constitute the empirical foundation of our inquiry. The question proposed for solution is as follows: Is there a correlation between socio-cultural prerequisites and the reading habits of the female inmates - and if so how can it be described? Among the conclusions that we have drawn from our study is that the socio-cultural environment has an influence on the well-being of the inmates which in its turn has an impact on their reading. However, the effects on their mental state vary and consequently so does also their reading.