The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

This study examines the background and nature of the credit default index swaption (CDIS) and presentsrelevant methods for modelling credit risk. A CDIS is a credit derivative contract that gives the buyerright to enter into a credit default index swap (CDS index) contract at a given point in time. ACDS index, in turn, is a multi-name credit default swap (CDS). Within the eld of research, thisthesis identi es the CDIS pricing models presented by Jackson (2005), Rutkowski & Armstrong (2009)and Morini & Brigo (2011) as the most recognized and developed. These models are evaluated byreconstruction in a numerical software environment.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Inom jordbrukets primärproduktion pågår idag en utveckling, där företagen blir allt större. En stor del av denna expansion sker inom nuvarande företagsstruktur. Ett allt vanligare sätt är dock att lantbrukare expanderar genom samverkan. Den mest långtgående formen av samverkan är när lantbrukare bildar gemensamma driftsbolag. Detta innebär i många fall att flera tillgångar blir ägda gemensamt samt att investeringar i varierande grad blir relationsspecifika.

The purpose of this essay is to analyze three works that are regarded as fictional biographies. In all three selected works the protagonists are historical Swedish women who are known for being a part of the cultural sphere of their time. Two of them are also recognized as important and somewhat pivotal characters in the struggle for women?s rights at the turn of the 19th century. The analyzed works, however, accentuate the women?s private life.

AbstractUppsatsen har som syfte att ta reda på om hävningsrätt på grund av anteciperat kontraktsbrott utgör en allmän avtalsrättslig princip i Sverige, samt vilka prognoskrav som i så fall kan ställas för att hävningsrätt på grund av anteciperat kontraktsbrott skall föreligga utanför lagreglerat område.Genom att studera och jämföra olika rättskällor har jag kommit fram till att hävningsrätt på grund av anteciperat kontraktsbrott troligen föreligger även utanför lagreglerat område. Jag har funnit stöd för en sådan hävningsrätt i doktrin, standardavtal, Principles of European Contract Law och UNIDROIT Principles. I doktrin föreslås en analog tolkning av köplagens reglering av hävning på grund av anteciperat kontraktsbrott. I fyra av de fem standardavtal jag valt att analysera regleras hävningsrätt på grund av anteciperat kontraktsbrott. Även i Principles of European Contract Law och i UNIDROIT Principles finns en reglering av hävningsrätt på grund av anteciperat kontraktsbrott.Svensk praxis som behandlar hävningsrätt på grund av anteciperat kontraktsbrott rör uteslutande köp och bekräftar inte hävningsrätt utanför lagreglerat område.

This thesis describes the developmentof a device called "Oil Separator"which is used for washing vehicles andparticularly car washing. The devicedeveloped for Mr. Car Bilvård AB inUppsala, the company's work involvespassenger transport and courierservices. The company needs anexternal device that meets theenvironmental standards to wash theirown cars in the premises without theneed to modify or reconstruct on thepremises ground as the premises is ona leased contract.Work began with a preliminary study onthe literatures that describes boththe function and structure ofdesigning the device. A few interviewswith other car wash companies had beenimplemented, and some measurements.After collection of the necessaryinformation the specifications ofcustomer requirement was presented .With these requirements a fewconcepts was generated and weighedusing the Pugh matrix for conceptsselection for further development.The final concept was furtherdeveloped and a design has beenpresented.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

This is a study concerning Hegel?s critic of Rousseau?s common will and shows how Hegel?s concept of freedom should be understood from this criticism. This is done first of all through a study of Rousseau?s social contract and Hegel?s Philosophy of Right. The different state theories which Rousseau and Hegel represent, are evaluated separately, first Rousseau?s then Hegel?s to see how Hegel?s philosophy is a continuation of Rousseau?s philosophy.

The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.

This term project addresses how to develop construction drawings for a general contract. The project contains supervision, including blue prints as support as needed.Apart from directions on how to carry out the actual work, the supervision also discusses regulations governing all construction drawings. The supervision is created as guide for similar projects.The construction drawings is a complete construction guide, hence it includes all construction drawings. In addition, a room description and a general description is included..

Sweden had in the early 1930's the lowest birth rate in the world. Population Commission which was established in 1935 concluded that one of the biggest social problems was the working women?s heavy workload. To deal with the low birth rate reforms and programs were founded both in order to help the women but also in order to support the inadequate motherhood. Government grants were set up to start the so-called vacation home for housewives where the government?s visions of the vacation homes were active rest and recreation.     Based on the Leisure Inquiry report regarding vacation homes for housewives - the purpose of this paper is to examine how the government visions regarding vacation homes for housewives were practiced and how the future of prevailing gender contract affected the holiday home.

Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden?s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. Such land leasing means that the landowner's business is considered to be a multiple-use.