The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Abstract The main subject of this essay is conflicts at work and the effect it has on the employee´s health.  I can through various reports read that bad health at workplaces is too high and that conflicts are a reason. What can be done to the work environment so it will be better from a psychosocial perspective? Sweden has a regulation that makes the employer responsible to work for an improvement in the work environment; can these regulations be used in purpose to reduce conflicts?My first question concerns the possibility to establish preventive procedures in the workplace systematic work regarding to improve the work environment. My second question is about the obligations of the employer to attempt to reduce conflicts at the workplace and the third question regards the documenting and monitoring of conflicts and the preventing work to reduce them. The purpose of this essay is to clarify how conflict preventive work can be included in the Systematic work environment management.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

The out-of-town retail establishments are part of the dramatic structural changes in the retailing of food and groceries. There are however strong indications suggesting these establishments result in negative externalities concerning areas such as pollution and urban environment. The purpose of this study is to describe and, from an economic perspective, analyse the Swedish political regulations and planning policies concerning the out-of-town supermarkets. The analysis establishes that the current regulations regarding out-of-town retailing do not, due to the occurrence of market failures, produce an optimal situation. It might therefore be necessary to change the planning policies in a more restrictive direction.

The appointing of Swedish governmental officials has gone through a dramatic change the last nine years. The tradition of officials appointed due to their political experience has been traded against the appointing of experts. In this study I ask questions about this new way of appointing representatives effects how these officials interpret their role. An official that who has never been in the party before appointed, obviously cannot consider the principal of party. With the theoretical approach of normative representation theory (representational style) I perform case studies that shows some change.

This study deals with Swedish nuclear-energy politics from 1980 to 2006. The purpose is to trace and to explain change and stability in three political parties? rhetoric concerning the phase-out of Swedish nuclear-energy and the Swedish government?s nuclear politics. Two hypotheses based on path dependency theory are tested to analyze if rhetoric and politics are developing in separate directions. The first hypothesis is based on the idea that earlier promises from the political parties affect what promises they can make later on.

The aim of this Masters thesis is to examine the view of funding and sponsorship of culture within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards funding and sponsorship of culture by comparing the discourse of cultural policy in the 1970s with the discourse of cultural policy in the 1990s. The theoretical and methological starting point is Ernesto Laclaus and Chantal Mouffes discourse theory. Another theoretical starting point is Danish cultural policy reasearcher Dorte Skot-Hansens theories of the development of cultural policy in the Nordic countries, and Norman Faircloughs, of critical discourse analysis, theory of the marketization of discourse. Four governmental cultural policy documents, two from the 1970s and two from the 1990s, are analysed through a model loosely based on Laclaus and Mouffes idea of nodalpoints and elements constituting a discourse.

This essay analyses how Swedish authorities implement the EU regulations on the application of social security schemes and, more specifically, when it comes to health care and sickness benefits. The research is based on a survey and several interviews and aims to answer how the lower echelons of the hierarchy work towards the implementation, what are their working conditions and how the authorities evaluate and optimize the implementation process.The general conclusion of the study is that there are several flaws in the implementation process. The results have shown that there is a lack of resources as well as of tutoring and education amongst the actors. The complexity of the regulations does also seem to have influenced the process. Finally the results have shown that the public instances do not proceed to a systematic evaluation of the implementation process which has led to a bad communication between the different actors as well as to difficulties in improving the flaws in the implementation process..

The legal right to take time off from work to care for one`s children has been regulated in Swedish law since late 1930. This right was limited to mothers and was provided under restricted forms. There was a long qualification period and the length of parental leave was limited.Since then, the right to parental leave has been extended through several modifications of the law. The question of equality in both the labour market and the private sector has been one of the greatest forces behind these changes. By including men in the right to take parental leave, the work place has become more equal and it is now considered a natural part of the employee?s life to request time off to care for children.Labour Arbitration Court has shown through its case law that equality in the work place is of the utmost importance and has shown its support in this matter through its judgements.

Uganda and Tanzania are two countries severely affected by HIV/AIDS. Hence, there are a numbers of associations for PLHA there. In "Global transformations. Politics, economics and culture", Held, Mc Greew, Goldblatt and Perrton focuses None Governmental Organizations as important actors in the globalized world of today, with increased opportunities to influence and affect the politics. The aim of this paper is to investigate the opportunities for associations for PLHA in Tanzania and Uganda to affect in the national level of politics.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Sweden became a member of the European Union in 1995. When Sweden entered the Union the government also agreed on implementing every law, regulation and directive the Union have and will have in force. One directive the Union wants every country to implement is the Directive (93/104/EG) concerning certain aspects of the organization of working time. This directive includes regulations concerning the relationship between employer and employees. The regulations in the directive must be in force before January 1 2007.One of the main points in the directive is the possibility for the parties on the labour market to reach agreements through collective agreements that deviate from the legislation concerning work hours.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.