Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Det har skett en nästintill explosionsartad utveckling på den svenska marknaden för hävstångsinstrument under de senaste åren och en mängd nya produktinnovationer och emittenter har dykt upp. Handeln med Mini Futures är väl utbredd i Europa där det funnits under en längre tid, och produkten lanserades för några år sedan på den svenska marknaden. Syftet med denna uppsats är att kartlägga både emittenter och konsumenters syn på Mini Futures och analysera om dessa hävstångsinstrument är lämpliga för vanliga småsparare. Likaså vill vi undersöka produktens potential och hur framtidsutsikterna kan se ut på den svenska marknaden.Vi har genomfört en kvalitativ studie där vi intervjuat personer som arbetar med eller i nära anknytning till handeln med hävstångsinstrument. Studien har även kompletterats med en kvantitativ enkätundersökning för att lyfta in investerarnas perspektiv.

This thesis treats the information the insurance company is going to give the policyholders just before the insurance is to be concluded and soon thereafter. The purpose for the essay is to investigate whether the mentioned information can be considered to meet the purpose referred to its establishment. The investigation will also show if the penalty for not upholding this obligation is reasonable in relation to the aim the duty to inform the policyholders is meant to uphold.Information to be provided before the contract is concluded should facilitate the choice of insurance. The information to be given to the policyholders as soon as possible after the contract is concluded should be given as a form of confirmation and information on conditions that has not been stated before. The purposes that have been mentioned is for both the information to consumers and companies.The conclusion that can be made after the analysis is that the information is of great importance for the policyholder, both for consumers and companies.

The object of this essay was to illustrate and analyse what determines that a contract treatment investigation for a drug addict is initiated and what factors influence the investigation itself, from the probation service officer's perspective.We selected the following two questions:- What does the probation service officer see as being the deciding factor for a contract treatment investigation to be initiated?- What questions appear in a contract treatment investigation and how do they influence the investigation, according to the probation service officer?To find answers to these questions we conducted interviews with 11 probation service officers, during November and December 2005, at three different locations across Skåne. We decided to use the qualitative method for collecting the data we needed.In our essay we came to the conclusion that the will and motivation of the client is a deciding factor whether or not a contract treatment investigation is to be initiated. An important collaborator in this process is the social services. According to the probation service officers, many of the problems that may appear in the co-operation are due to the tough economic constraints experienced by the social services.

The general contract law principle of loyalty between negotiators, in deliberation, leads to a duty of disclosure for negotiators. The extent of this duty of disclosure is influenced by many different factors; amongst others the type of agreement, the negotiators knowledge and opportunity of procuring knowledge. The general duty of disclosure is both a part of the contract law principle of loyalty between negotiators in negotiating a contract, and an indirectly statutory obligation, that, if neglected will lead to nullification of the agreement. The legislator has stated that the general contract law, Lag (1915:218) om avtal och andra rättshandlingar på förmögenhetsrättens område (avtalslagen), should be used to regulate negotiating of contracts, including the negotiation of contracts of employment. In arbetsdomstolens judging, additional factors have been weighed in, and the judgement is done also through the use of a concept taken from employment law, the concept of ?saklig grund för uppsägning?.

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.

Insurance terms always go with the insurance contract that you sign. In theseterms the assurers rights and obligations towards the insurer are stipulated. It is often difficult to interpret these insurance terms. Sometimes it is hard to decide whether an incident is considered an insurance event or not. These problems often cause disputes between the assurer and the insurer.

The aim of this paper is to spread some light over contract treatment from the perspective of the District Courts, Social Services and Probation Services, and understand the reason for local variation of the number of people sentenced to contractual treatment.Essential questions asked in this paper are; What advantages and disadvantages are known by the cooperating parties regarding contract treatment in comparison to prison? What parameters are considered when the cooperating parties decide upon contract treatment? What impact does the shared responsibility of cost have? What do the respondents think is the reason for the local variation?In order to answer the essential questions a qualitative and descriptive method has been used to highlight the main question of our study; What is the reason for the local variation in number of contract treatment sentences in Halmstad and Ystads district courts?The paper shows that the local variation between the Probation Services districts is dependent on the conditions to propose a contract treatment. In Halmstad it is not conditioned for the Probation Services to have a responsibility agreement with the Social Services to the same extent as for the Probation Services in Ystad..

This study explores employees subjective experience of their employment relation before and during an outsourcing process and has its starting point in the concept of the psychological contract. Eight employees, in the process of being outsourced, were interviewed. The focus was on ?the employees? individual experiences and stories about the subjective and perceived employment relationship. Data were analyzed using basic qualitative analysis.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

 Dissertation in political science, C-level by Niklas Andersson, Spring Semester 2009. Tutor: Arne Larsson?The Treaty of Lisbon ? The Defence against Globalization??In the modern world globalization have undermined the nation-state and left it without the right measurements to adequately deal with the social and economic unrest that follows in its way. The states, built on contract theories, have an obligation to protect its citizens from the state of nature which seems to have failed as globalization has changed the rules.The purpose of this dissertation is to examine the contract theories of Thomas Hobbes, John Locke, Jean-Jacques Rousseau and John Rawls to identify the elements of a state and create a modern and ideal contract theory. The treaty shall then be used on the Treaty of Lisbon as it can be seen as a contract between the European states to create an entity in the shape of the European Union with the power to defend Europe from the unrest created by globalization.My question for this was as follows:Is the new treaty for the European Union acceptable as a new social contract according to the social contract theories?During my research the following criteria?s for a social contract was found:1.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

According to Swedish contract law, a mistake in contract can be categorized as either an error concerning the content of the agreement or an error in motive. An error concerning the content of the agreement could be described as a divergence between a party?s intent and his declaration, while an error in motive is a mistake about the reasons why a party would like to agree to the contract. The borderline between these two types of mistakes is based on Savigny?s theories on echt (error in motive) and unecht (error in content) mistakes.

The dairy market will change importantly in the coming years. The quota system, which has regulated the European dairy production, will disappear in 2015 and the European dairy market will then be importantly affected by the volatility characterizing the dynamic of world prices. Besides this, the global demand of dairy products is expected to increase due to the growing world population. Farmers in countries such as the U.S. and New Zealand, when compared to Swedish farmers, show greater familiarity and experience with risk management tools.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.