In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees? organization.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

The development of software was considered until the beginning of the 1990th as a cathedral like product development in closed companies. This way of development changed in the last decade. Open source software (OSS) development challenged this consideration significantly. OSS is produced in co-operation by skilled people, distributed and used by many moral agents. The result, the software itself, can be studied and modified.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Title: Reward systems and Commitment-A study of Eniro 118 118, Ernst & Young and Henses men'sfashion.Authors: Marlene Backlund, Vida Miraftab & Marcus SvenssonSupervisor: Arne SöderbomCourse: Dissertation 15 ECTSKey words: incentive programs, commitment and justicePurpose: The purpose of the study is to learn about the relationship betweenrewards and employee commitment in the case companies.Method: We have chosen to design the study, from a hermeneutic visibleway, and the essay approach is abductive. Study research methodis qualitative. We have chosen the method of interview in the casestudy. Theory: The thesis theoretical framework is separated into two main parts,incentive systems and commitment. The chapter is summarized ina model.Empirical method: A total of nine interviews conducted, three interviews in three casecompanies.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Bakgrund och problem: Intäkter är en viktig post i den finansiella rapporteringen för användares beslutsfattande. Dock omgärdas intäktsredovisningen av flera svårigheter gällande bedömningar av när och till vilket belopp intäkter ska redovisas. Detta är speciellt ett problem vid redovisning av uppdrag som löper över flera redovisningsperioder, vilket är vanligt i byggbranschen. IASB har haft ett förslag till en ny standard för intäktsredovisning ute på remiss och IASB:s främsta syfte är att redovisningen ska vara användbar för användare av finansiella rapporter. Införandet av en ny standard kommer att innebära förändringar i byggbolagens redovisning och därmed även användbarheten i redovisningsinformationen.

The modern arena as we know it today has its origins from about 100 years ago. Since then a lot of aspects have been changed and developed. Arenas built in the same age tend to have the same features and configurations and can therefore be categorized into different generations. Stockholm is represented in each generation but the fourth that constitutes arenas of the early 21st century. Besides that there has been several arena constructions built through the entire 20th century and now most recently in 2010s.The overall motive behind arena investments can be categorized into two types.

Flexible working conditions is used extensively in organizations today as a way tocreate flexibility for the employer. Recently we?ve been reading in the newspapersthat this approach is a growing problem and the EU has warned Sweden twice thatabuse of these forms of employment must be stopped. The Government has recentlysubmitted a proposed rule change to reduce the possibility of stacking one temporarycontract after another. Borlänge kommun makes themselves more flexible with theintermittent employments.

Flexible working conditions is used extensively in organizations today as a way tocreate flexibility for the employer. Recently we?ve been reading in the newspapersthat this approach is a growing problem and the EU has warned Sweden twice thatabuse of these forms of employment must be stopped. The Government has recentlysubmitted a proposed rule change to reduce the possibility of stacking one temporarycontract after another. Borlänge kommun makes themselves more flexible with theintermittent employments.

The Employment Protection Act (1982:80; LAS) is one of the cornerstones of the labour law that regulates the relationship between employer and employee. The central rule as stated in 4 § LAS is valid for an indefinite term. LAS is a semi-optional law in accordance with 2 § LAS which facilitates deviation from the central rule.Temporary employment is dealt with in 5 and 6 §§ LAS, regulations and collective bargaining agreements. The purpose of the legislative change on July 12007 was to simplify the use of temporary employment and to make the law more predictable and easier to interpret. The previous law was unnecessarily difficult for the employer to know when to put into practice.

Flexible working conditions is used extensively in organizations today as a way tocreate flexibility for the employer. Recently we?ve been reading in the newspapersthat this approach is a growing problem and the EU has warned Sweden twice thatabuse of these forms of employment must be stopped. The Government has recentlysubmitted a proposed rule change to reduce the possibility of stacking one temporarycontract after another. Borlänge kommun makes themselves more flexible with theintermittent employments.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.