Level:This is a final thesis for a bachelor degree in Business Administration. The thesis is orientedin the field of marketing and written at the University of Gavle.Authors:Caroline Gustafsson & Caroline Tell LjungbergDate:May 2014Tutors:Lars-Johan Åge, Jonas Molin & Jens Eklinder-FrickTitle:The implementation process of ethical guidelines ? A qualitative study of the Swedishinsurance industryPurpose:The aim of this study is to create an understanding of different approaches to design andimplement organizational guidelines / codes to help the employees to behave ethically and deal withethical dilemmas.Method:By starting from the study's aim, it was appropriate to use a qualitative approach toconducting the survey. The study's empirical study consisted of semi-structured interviews. Weinterviewed ten companies in the Swedish insurance industry.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Building with volume element is relatively new and has started to increase more and more. The regulations that exist to regulate and determine how the transports of volume elements are to be conducted are diffuse and not very well adjusted to address the issues with transporting volume elements. Today there are a number of instances that a company has to turn to in order to get a somewhat different view, what regulations say and interpret it in order to know what applies and not applies regarding the transportation of volume elements. regulations. The rules that are in place make it tough for the volume element producing companies to develop and continue to be active on the market.

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.

Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before liability insurance had the extension it has today, 97 % of the Swedish populations is covered by liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities.The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages.

The purpose of this study is to examine to what extent there is a discrepancy between the formal guiding documents and the employees experiences of the activity at Kronobergshäktet. Furthermore, is it possible that any discrepancy could be explained by institutional imbalance? My main theories are normative institutionalism and a modified type of institutional analysis. The model consists of three parts ?values (a common value-system), rules and practice (the unpredictable reality) and it assumes a reciprocal relationship between them.

The purpose of this paper is to investigate how gender and sexuality are made in the videogames Prince of Persia and Fable II, and more specifically to look at possibilities and limitations for the construction of gender and sexuality in these games. I understand videogames as an interactive media form that differs from other types of media like film and literature. It is a media form that depends on a player to be played. At the same time it is constituted by rules of how it can be played. I have analyzed my material by a method called close-playing.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

 The number of hidden refugees in Sweden is estimated to be at least 15,000. The law, which only allows this group a very limited access to health care, can be considered to clash with the human rights and the ethical codes related to the health care professionals.The aim of the study was to examine how the personnel in public health care may experience treating hidden refugees and which ethical conflicts that may be connected to this. The study, which is of a qualitative descriptive design, is based on eight semi-structured interviews. The interviewees were trained nurses and mid-wives in an emergency room, a maternity ward and a health care centre for asylum seekers.The experience of treating hidden refugees amongst the informants was limited. The study proved that the knowledge of laws and guidelines regarding hidden refugees amongst the interviewed health care personnel was poor.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

Crisis management planning is a relatively new policy area in the European countries. It has materialized since the fall of the iron curtain and because of the increased interest to prevent wide-ranging national emergencies. In Sweden, the county administrative board has a key obligation to perform risk analysis guidelines. This assessment involves identifying crisis, planning response to the crisis and, if necessary, confronting and resolving the crisis in the geographic area of the region. The purpose of my thesis is to examine if there are any differences in crisis management planning between the county administrative boards? risk analysis guidelines.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

Fall accidents are a big problem in the construction industry today and stand forapproximately 23% of all accidents. Skanska is a construction company that has avision toachieve zero accidents. Eliminating fall accidents is one step on the way towards theirvision. The state of Skanskas fall safety has been analyzed in this thesis to show whichimprovements are possible in fall safety.A literature study has been performed in which Arbetsmiljöverkets (The Swedishwork environment authority?s) laws and rules, together with Skanskas own rules havebeen studied.

Building with volume element is relatively new and has started to increase more and more. The regulations that exist to regulate and determine how the transports of volume elements are to be conducted are diffuse and not very well adjusted to address the issues with transporting volume elements. Today there are a number of instances that a company has to turn to in order to get a somewhat different view, what regulations say and interpret it in order to know what applies and not applies regarding the transportation of volume elements. regulations. The rules that are in place make it tough for the volume element producing companies to develop and continue to be active on the market.