Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

In this study, I have examined the previous Social Democratic government?s communication with the voters, focusing on its promises during election campaigns, and the presentation of achieved results. The theories used are the mandate- and sanction theory; the first focuses on voters comparing manifestos to find the most agreeable, whilst the latter concentrates on voters evaluation the work of the previous government, to either discharge or support it. For the sanction theory to work, voters must have the necessary information to evaluate the government in progress. The question is; did the previous government provide the voters with such information?This has been done through scrutinizing the Social Democrats? election manifestos that was used between 1994 and 2006, to examine what the party promised to achieve in economics and the labor market.

This article discusses desirable political representation within the framework of representative democracy. In the desirable representation it is the responsibility of the politician to balance authoritative decision making with responsiveness towards the voters. The article intends to make visible the ethical complexity within representative democracy. Ethically the commission to represent is further complicated because the political parties constitute a central role in the political life and request loyalty of the politician. At the same time the politician is elected by the voters and thus the representative has to balance the dual representation.The politician can meet supplementary but also contradictory norms of action in decision taking.

The financial sector includes insurance business, which is a crucial part of the infrastructure in a modern economy. There are different parts to protect within the financial sector which is the reason for a comprehensive inspection. History shows several examples of disasters a mismanaged financial sector can bring. This also affects the society and stability over all. The inspection is conducted by the Swedish inspection of finance, which ensures that the insurance companies follow the law for its practice.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Med denna uppsats vill vi (författarna) samla ihop 5 år av tankar, teorier och erfarenheter kring systemutveckling och lärande. Uppsatsen presenterar 8 projekt som är genomförda i Blekinge mellan 1995-1999. Med utgångspunkt i projekten behandlas en utvecklingsprocess för IT-system som är baserad på kreativitet och lärande miljöer. Särskilt lyfter uupsatsen fram behovet av att förändra processen för att möta slutanvändare av program och tjänster..

Based on the concept of rhetorical situation, the purpose of this study is to compare and describe the three Socialist leader's May Day speech from the years 1954, 1978 and 2011. The results of the analysis showed that there is a big difference in how the leaders chooses to appeal to the rhetorical audience. Erlander, 1954, never appealed directly to his audience which Palme, 1978, did both initially as repeatedly throughout his speech. Juholt, 2011, has a personal and frequent appeal which is repeated throughout his speech, which is interpreted as a sign of the intimization of the public language. It proved difficult to discuss the Socialist rhetoric as one unified form.

Objective: The aim of this study was to study the prevalence of depression among patients with arrhythmia, and to investigate if there was any gender difference in the study population regarding depression. Furthermore, differences considering depressive symptoms between patients with arrhythmia and the general population were to be investigated. Method: The self-rating scale MADRS-S was distributed during two weeks to 24 patients with arrhythmia. Twenty-one patients completed the study. Results: 28.5 % of the participants showed symptoms of some level of depression.

This is a study about the relation between the Swedish school and the political system of Sweden. I wanted to see if the relation had changed since the election of 2010 as it was in that election the Sweden Democrats got over five percent of the votes and took seat in the Swedish parliament. The thing that is unique about this election is that it was really the first time a right-wing party had been elected into the Swedish parliament. Many experts argue that this is the first xenophobic party that has been elected into the Swedish parliament. This led to a problem for schools and their principals and a difficult question to answer because xenophobia is contrary to the school?s core values and the school?s democratic mission.Should the school still be open for political parties? How do schools manage to distinguish between political information and political propaganda? If parties still are welcome into the schools, which parties should be allowed? The equality ombudsman has said in a report that the schools have to comply with the principle of objectivity, which stipulates that the public sector has to be unbiased.I have chosen to make use of a qualitative method because I think the study then gets a deeper understanding of the topic.

På grund av avskaffandet av revisionsplikten som började gälla den 1 november år2010 kan idag små företag välja bort sin revision. 250 000 av Sveriges företag är enligtlag berättigade att själva välja vilka revisorstjänster de är i behov av samt i vilkenomfattning.För att banker ska bevilja lån till små företag krävs det en säkerhet som speglarföretagens förmåga att betala kommande räntor och amorteringar. Säkerheten ligger igranskade revisioner och när de blir frivilliga kan tillförlitligheten minska.Metoden som använts är kvalitativ och har utformats via personliga intervjuer medbanker och revisionsbyråer.Syftet med studien är att beskriva effekten av avskaffandet av revisionsplikten påbankers utlåningsprocess till mindre företag.Frågeställning:?Är bankerna villiga att bevilja utlåning av krediter till små företag utan revisor??Finns det någon information som kan ersätta reviderade räkenskaper??Har långa relationer någon påverkan på bankers kreditbedömningsprocess??Hur ser revisionsbyråerna på avskaffandet av revisionsplikten?Slutsatser:Majoriteten av bankerna är villiga att bevilja kredit till företag utan revision. Dock krävsfler beslutskriterier för att bedöma ett företags återbetalningsförmåga.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

Aktiebolagslagen anger att aktiebolag i Sverige ska ha en eller flera revisorer. Revisorernas ansvar är att undersöka och rapportera om bolagets räkenskaper och förvaltningen av bolaget. Med tiden har reglerna ökat och till följd av detta har revisorerna fått allt mer ansvar. Detta har i sin tur lett till att klienternas förväntningar har ökat och skilda meningar om vad revisorns ansvar är har uppstått. Som ett resultat av dessa meningsskiljaktigheter uppstår ett förväntningsgap mellan revisor och klient..

The purpose of this bachelor thesis is to study cultural sponsorshipof cultural institutions and cultural events in some particular pointsof views. Namely, how do the Moderate party look at culturalsponsorship based on their motions and how these motions havebeen received by the Swedish parliament. The aim has beenbroken down into three questions. Firstly, how does the Moderateparty look at sponsorship of cultural institutions and culturalevents based on their motions on the subject. Secondly, whatviews have been existed in parliament both in committee andplenary, against the motions? Thirdly, what are the most relatingparagraphs for the different material groups.

De senaste åren har vikten av en trovärdig finansiell rapportering av hög revisionskvalité lyfts fram. En högre kvalité säkerställs genom att besluta om gemensamma regler och principer för revisionsbyråer. Intresset av revisionen är olika och således finns olika syn på syftet med revisionen och vad den bör innehålla. Tolkningsskillnaderna gör att hög revisionskvalité upplevs olika. Syftet med vår undersökning är att förklara ?hög? revisionskvalité utifrån revisorers och revisionens olika intressenters perspektiv samt att identifiera eventuella skillnader mellan revisorernas och dessa intressenters syn. En kvantitativ ansats har använts och utifrån teorin har sex hypoteser skapats.