Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Inspections within the building industry are surrounded by a rigorous set of rules presented in AB 04 and ABT 94. There are several types of inspections but the final inspection has the biggest legal implications and is important in many aspects, since it?s the one that ends the contract time for the contract i.e. when the contract is passed on from contractor to the client. It is also a confirmation on how the contract has been carried out and that the potential guarantee times after the contract will start to apply. The objective of the following report is to find out what different types of inspections there are as well as a legal understanding about what happens before, during and above all after the final inspection.

The purpose of this thesis is to discuss the possibilities of, and interest in, a digital download service at the music departments of the libraries. I chose to conduct my study at the city library of Gothenburg. I studied the legal download services that exist today and I did a statistical survey among the users of the music department, followed up by interviews to see how they took to the idea. From the inquiry I learned that a majority of the users was negative to having a digital service replacing the physical department, although a majority was positive to try a digital service. I also used the inquiry to compare the reasons for downloading music to the reasons for borrowing records from the library, but there was no significant difference.

AbstractThe Swedish National Board of Health and Welfare has since a year or so started to introduce a new way to work with childcare investigations within the social services. This new concept, BBIC, is meant to put the child?s needs in the first room rather than the grownup?s as it used to be before. This study is about to examine how BBIC affects the legal security of the children within these childcare investigations.BBIC was first developed in England after a massive criticism against the way that the foster home- and institutional care was handled. In Sweden, BBIC was first tested and developed into Swedish conditions in a few project municipalities for about five years but is now being introduced all over the country.

This paper investigates the relation between stock performance and owner share retention in Swedish public equity listings during 2009 to 2013. The listings during the period are studied and divided into binary groups of "exits" and "non-exits", which are used in a statistical regression model to determine if there is a significant difference in average stock performance. The study finds that stocks of exit-companies on average significantly underperformed stocks of non-exit-companies during 2009 to 2013. Nevertheless, due to the limited number of observations available and the unusual market conditions, caution is required in interpreting these results..

The aim of the study is to investigate how social workers relate to the self-determination in cases that involve people who have dementia. To investigate this we have chosen to build a qualitative study. The study is based on four interviews with social workers in elderly care in Sweden. To analyze our material we chose the concept autonomy, and legal texts from the Social Services Act (SFS 2001: 453) and Parental code (SFS 1949: 381). Our results show that social workers are often forced to deviate from the law and guidelines to ensure the best for the person with dementia.

By interviewing 10 people in leadership positions from various companies and      countries, this thesis had as main objective to find out how the view the of what environment promotes the intrapreneur to make the organizations more competitive and successful. By transcribing and interpreting the interviews, we have found the keywords that could answer our research question. Our method has been based on a qualitative approach with an inductive direction. The leadership has been shown to have a significant role in terms of company culture and the intrapreneurs ability to contribute to the development of the organizations. The culture is essential.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

This thesis examines the reasons behind the Swedish migration policy reform which led to a replacement of the Aliens Appeal Board by the Migration Court. This introduced a two-party procedure, oral hearings and enhanced transparency. It was designed to guarantee the rule of law and to thwart political arbitrariness.The transfer of power from representative institutions to judiciaries is referred to as judicialization, and the Migration Courts may be considered a typical example of this phenomenon. However, this can be questioned. The straggling nature of the term implies everything and anything unless cautiously defined.

The purpose of this Masters-thesis is to examine the impact of identity politics on (a) Turkey's foreign policy towards Europe and the EU, and (b) Europe's/EU's political attitude towards Turkey, and what implications this may have on a possibly future Turkish membership in the EU. It is a more interpreting thesis than it is an explaining one. The examination shows that Turkey has considered Europe as a political model, while Europe has used the muslime Turkey as a threat to determine its own identity. The negotiations between EU and Turkey this autumn will have great impact on the identity of both sites. If the EU accepted Turkey as a member, the union could gain a chance to spread democracy to the islamic world and thereby earn global respect.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The aim of this study was to investigate if a mechanical recruitment process could be a useful tool for employers to avoid discrimination. National and international law protect jobseekers from discrimination during the recruiting process. Despite this individuals frequently report that they are treated unfairly when they apply for a job. In line with this research shows that some individuals do not have the same opportunities in the labour market as the rest of the population. This study focus on discrimination based on ethnicity, age, gender or disability.Today most of the hiring decisions are based on employers professional judgement.

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers.

This essay represents a chronological and contextual analysis of clay pipes that have been found in the urban settlement of Västergarn during seminary excavations between 2006 ? 2012, conducted by Gotland University. Clay pipes can be dated closely and are useful means for dating and interpreting archaeological contexts from the early modern period, such as house foundations. There have been excavated four house foundations in Västergarn with different sorts of clay pipes dating to the post-medieval period. Can they tell which people used them or which country they were produced? By discussing the meaning of clay pipes in early modern society on Gotland this essay tries to answer these questions..

The principle of proportionality is considered one of the most important contemporary legal principles on which it intends to protect individual citizens against disproportionate action by the authorities. This aroused our interest prior to this study. The essay reveals how such behavior might look like and how courts have chosen to adjudicate in cases where the individual has been discriminated against or subjected to unreasonable demands in public procurement. That section of the law that were current throughout all court cases are Public Procurement Act (2007:1097) LOU. That which we have seen in every court case is that the applicant has not received a proper fair chance when the requirements of the contract often been asked in a way that either exclude the smaller applicant company or rule out various potential applicants parties due to excessive and sometimes unnecessary requirements.