The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

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.

Sweden is today often defined as a multicultural society. The implications on organizing and providing information in public libraries are many, since the systems presently used in the western hemisphere are not adapted to multi-cultural information. This thesis aims to outline ethical and practical problems that arise when organising and providing information concerning cultures other than western, and not least, when dealing with material in other scripts. With this theoretical framework the thesis examines the website of the International Library in Stockholm, a website built to serve users of different languages and scripts than Swedish. The research questions in this thesis are: 1, what specific problems can be distinguished within library work in a multicultural and multilingual environment? 2, what problems and needs were considered in the creation and design of the International Library?s website? And 3, can examples of problems and possible solutions of these be seen in the information and it?s organisation on the International Library?s website? The empiric material consists of the International Library?s website, and interviews with three informants involved in developing it.

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

In 2005 the Swedish social democratic government settled a defense treaty with Saudi Arabia. Ten years later, a new Social democratic government ends the treaty. This thesis will study the Social democratic party?s motives behind their actions regarding the treaty. Kjell Goldmanns theory regarding the three fields of interest concerning state?s foreign policy, security policy, economy and international values, will serve as the theory and operationalization of this thesis.

In the political world of today the discussion of Just wars are very present, since the international law and the UN Charter provides certain rules about when it is justified to go to war (jus ad bellum) and how a justified war should be conducted (jus im bello). The discussion about jus ad bellum and jus im bello derives from the theory of Just war. Both in international law and the Just war theory, focus is on interstate wars were the actors are two sovereign states. Since the end of the Cold War there has however been a change in the way wars are conducted. From interstate to intrastate warfare, where the government in most cases no longer has the monopoly over the warfare.According to these facts, my conclusion is that the Just war theory has to expand and incorporate a focus on the human rights in order to be able to meet the new standards of the new wars.

The debate regarding the relationship between state sovereignty and the protection of the hu-man rights was at its peak during the 1990?s. Never again the world wanted to witness the atrocities committed in Rwanda, but at the same time some states argued in favor of a strict interpretation of the principle of state sovereignty and non-intervention. In 2001, ICISS was created ? a commission with the aim to find consensus in the question of how the world should respond to mass atrocities committed by a state against their own people.

The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

AbstractEssay in political science, C-level, by Ellen Linde, spring semester 2007. Tutor: Susan Marton.?HIV and gender inequalities; a lethal combination? A study of the patriarchal dominance in the international discussion on HIV/AIDS?The purpose of this essay is to study to what extent a patriarchal discourse is present in the international discussion on how to best fight the spread of HIV/AIDS. To determine if a patriarchal discourse is present or not I have used a feminist theory on patriarchal dominance. I have concentrated on the United Nations resolutions about HIV/AIDS.

This essay examines the international communitys intervention in Bosnia. The purpuse i to give the reader a deaper understanding of the problems appeared in re-building the bosnianstate. Office of the higher representive (OHR), was to become the koordinator of therecontruction of the institutions and governance. The theory used fore the examination isstate-building, whith an alingnment of state-building trough the international community.The second part of the essay examine the ideas of the High representive (HR) trough threedifferent dimensions. The idea-analysies search to present the core of ideas of OHR, nationalparties and the reconstuction of media.

SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.

The term ?good marketing practice? in the 4 § 1 section Swedish marketing law (Marknadsföringslagen 1995:450) has a wide meaning. Besides 5-13 d §§ and 17 §, the term also covers other non legal rules. The essay intends to define the legal meaning of the term as well as examine how it is experienced of laymen in the area. According to 1 § Swedish Marketing law aims to protect business men and consumers from unjustified marketing.

The purpose of this paper is to examine the law regarding gross violations of women and its application in the Swedish legal system. We have investigated how the legal system takes into account a holistic perspective of the vulnerable situation of women in the investigation and assessment and the extent to which psychological violence in the form of verbal abuse, threats and harassment attention. We also wanted to find out how the law's design may contribute to difficulties in the implementation and interpretation of it. In this study, we used a qualitative research approach when we decided to conduct an interview with a police officer and a textual analysis of four cases from the district court. Interview questions were semi-structured in order to gain a deeper understanding of the phenomenon.