The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient for the creation of a common market, or is there a need for additional measures to cope with the obstacles to trade that still exists on the common market? The problems related to the incorrect procedures of the national authorities and the fact that undertakings prefer to bring their products in to line with the rules of every single member state must be solved, if the principle of mutual recognition is to become trustworthy. On some areas, harmonisation ought to be chosen above the principle of mutual recognition, but in other cases an increased administrative collaboration, mandatory training for the national authorities or information campaigns intended mainly for undertakings could be the answer. The possibility to help undertakings to sue member states for damages should also be investigated.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

The purpose of this report is to study when and why legal persons have been allowed to acquire agricultural properties. The ownership of agricultural property is governed by the Land Acquisition Act. The reason for this is because they want to limit legal person owner-ship of agricultural properties. It is believed that a large proportion of pri-vate ownership is healthy and stimulating for the Swedish countryside. There are some exceptions in which legal persons may be able to acquire. This is a review over decisions taken by the authorities. In this report I have studied purchases made between 2008 and 2010.

This thesis examines information seeking and information needs at the Swedish Government Offices. The Government Offices comprise the Prime Ministers Office, the Government Ministries and the Office for Administrative Affairs. Approximately 4 500 members of staff are employed, of whom around 120 are political appointees. For this study, interviews have been conducted with 15 senior officials and political appointees at the Government Ministries and the Prime Ministers Office. The interviews have been supplemented with literature studies based on user studies research in library and information science.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

This bachelor?s thesis report aims to investigate the problems that exist with the ticketing systems ofthe various regional public transportation authorities, specifically with regards to inexperiencedtravellers and cross-county travel.This is done in part through a comprehensive survey for all of Sweden where both the regional publictransportation authorities and passengers were asked about their opinions, as well as a throughin-depth survey focused on the counties of Stockholm and Uppsala. The results of these surveys arethen compiled and analyzed to identify the biggest common problems.The tree biggest problems prove to be a complicated implementation, lack of availability and lack ofinformation. In order to improve the ticketing system it is therefore proposed to implement asimplified ticketing system, as well as improved accessibility and information.         .

The purpose of this study was principally to illuminate and describe how the alteration in law (1994:137) about the reception of asylum seekers and others has been implemented at some different authorities in Sweden, according to separated children; children who have fled to Sweden without their parents or other adult guardians. Beside this I want to, as a part, describe how the child perspective looks like at the authorities. The study refers to illuminate and describe the first time for the separated children in Sweden, which means from the arrival and about one year ahead. Qualitative interviews have been used as a method to especially investigate how the subjects of my interview understand their commission according to the separated children, how the practice situation looks like for and according to the separated children in relation to existing laws and instructions and finally how my subjects of interview think about the above mentioned alteration in law (1994:137), which means distribution of responsibility between Swedish authorities.My study showed that there were implementation problems according to the alteration in law (1994:137). The intentions to make it better for the separated children through the law alteration don't work in a good or satisfying way in the practice situation..

Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against economic crimes if the statutory audit is abolished?Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities? preventive work against the economic crimes.Demarcate: The study is demarcated to comprise only authorities that work with preventing economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic Crimes Bureau (Ekobrottsmynigheten).Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases.Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work.

Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

The purpose of this thesis was to describe the economic situation for popular culture venues. During the study, four different ways of financing were encountered. These are sponsorship, volunteers, government funding and ticket sales. A case study, based on interviews, were conducted on Pinkerton, a non-profit organisation. The result showed that Pinkerton needs a solid subsidy from government funding.

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

The purpose of this paper is to explore the social worker?s perspective on working for the government as a professional in care of children, in relation to the family's right to self determination. The essay's empirical material is gathered from qualitative, semi-structured interviews with social workers who work with children and youth in communities and districts in Skåne and Stockholm City, Sweden. The analysis was conducted in line with theories of social constructivism. The results and analysis show that the interviewed social workers did not believe that the state has too much power over the citizen.

The aim with this paper is to examine the political background of the schools comission to integrate pupils with special needs in the public school. These following questions are examined: What political documents are the elementary? Which ones are juridically binding for the schools? What are the experiences for  parents of children with special needs in the school? The method used for this paper is mainly litterature-studies. The four documents which are examined are: skollagen, Läroplanen 94, FN:s barnkonvention och Salamancadeklarationen. The theoretical frame for this paper is political documents, curriculums and how schools concretize the special education.

During the last decades the evolution of information technology and the increasing ability to access information have been discussed in many ways. In the beginning the focus was on the technology but now the discussion is more and more about the use of information and how to develop knowledge out of it. There is an ongoing discussion about the difference between knowledge and information. The subject of this Master s thesis is to find out if and how the Swedish elementary school has written into its mission statements to help the pupils to become information literate. For this purpose I have examined literature about information literacy and pedagogic as well as legislation and other documents that control how the Swedish elementary schools work.