A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

In the last decade the Italian authorities have tried to adapt themselves to a united European asylum system, in the European Union, through the adoption of legal reforms, intended to improve the conditions of asylum seekers in Italy. Despite these reforms, asylum seekers and refugee?s living conditions are far from covered. The aim of this study is to explore the different functions of social work in the Italian reception process regarding unaccompanied minors and their implications on the wellbeing of the unaccompanied minors. This study was conducted through several interviews with both social workers, which in some way worked with unaccompanied minors, and the unaccompanied minors themselves.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

De grundläggande värdena för statsförvaltningen är demokrati, rättssäkerhet och effektivitet. I denna studie undersöks det hur rättssäkerhet och effektivitet förmedlas på Skatteverket, hur tjänstemännen på Skatteverket hanterar dessa krav och i vilka situationer det kan uppstå att tjänstemännen måste prioritera mellan dessa krav. I kapitlet den offentliga förvaltningen och tjänstemännen redogörs det för den teori och den tidigare forskning som använts i denna studie. Den teori som använts är Max Webers teori om byråkrati och tjänstemän. I den tidigare forskningen beskrivs det hur kraven på rättssäkerhet och effektivitet behandlas inom statsförvaltningen och det redogörs för två reformer som genomförts inom den offentliga förvaltningen de senaste årtionden.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

As trading through advertisements increases, for example via advertisement websites such as Blocket, trading and contracting between individuals also increases. The contract law is the applicable legislation when individuals are trading between one another, because of the fact that individuals are to be considered equal against each another, and no consumer protection provisions are applicable. The contract law is not compelling, and general principles of contract law are therefore frequently applied within the legal area of contract law.Consistent declarations of intent shall have been delivered from both parties for a binding agreement to have been concluded. The declaration of intent, for example tender and acceptance are examples of a will to legally act. Other than tender and acceptance, the declaration of intent is usually difficult to establish and determine.In the event of the commencement of a negotiation stage between the parties, the declarations of intent are not deemed to be binding, but rather binding in the sense of a moral attachment for the parties.

The starting point for this master thesis was the product of the company "Humlegården", which allows its tenants in office buildings to follow their electricity consumption in real time, through their Smartphone's. The idea that resulted from that application is to investigate if it is possible to direct the tenants in office buildings to reduce their energy consumptions, but also to be satisfied with the indoor environment. This work addresses the factors which are the main energy consumers in office buildings. It addresses legal requirements and standards which are important to follow in order to achieve good thermal comfort in buildings. Some of them are physical climate factors like thermal environment, air quality and lightning.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

This essay focuses on different aspects of the concept of freedom of speech. The purpose is to examine the opinions and thoughts that upper secondary school students have on rights, responsibilities and limitations when it comes to freedom of speech, and to investigate theirschool experiences of the mentioned freedom. Focus groups have been used as method and two group interviews have been conducted, one at a vocational and the other at an academic upper secondary school. Overall, nine students from the third grade participated in the interviews.The essay's results show that the students believe that everyone in society should have theright to be heard, whether you have extreme or divergent opinions. The interviewed studentsexpresses that all people have great responsibility for their opinions, however that, opinionsdiffer on how to interpret the concept of responsibility.

Earlier studies shows that democracy within the preschool is an important and on-going work, but could implicate certain consequences. For example that goals regarding democracy and influence in the preschool, rarely is done in practice but instead remains just words on a paper. It could also mean that the pedagogues lack education and knowledge within the area, but also how they react to the influence of children. Preschool is expected to be a place for all children, no matter what luggage the child is carrying. The luggage is filled with the life experience, the personality and in this case the needs that the child has. The needs could be anything from nearness to physical and psychological disorders that requires more pedagogical attention.

During spring 2008, the Institution for Landscape Architecture, in co-operation with Naturvårdsverket, initiated a survey in the districts of Skåne. In the survey, four out of eight park characters were examined, and it was observed that not only was it difficult interpreting these characters, but it was also presented with difficulties separating ??Lustgården?? and ??Allmänningen??. The purpose of this master thesis in Landscape Architecture and Environmental Psychology is twofold. Firstly, a theoretical framework will be constructed on the thee characters ??Allmänningen??, ??Lustgården?? and ??Centrum, festen??.

This study analyzes Hungary's democratic backsliding under Viktor Orb?ns term of office between 2010 and 2025. The research questions addressed in this study are ?Which central institutional reforms can be identified as significant for Hungary?s democratic backsliding under Viktor Orb?n?s rule from 2010 to 2025?? and ?In what ways have these reforms contributed to a process of democratic backsliding?? The study is based on a qualitative case method. To be able to conduct this study, secondary sources such as academic literature and reports from international organizations have been analyzed in detail.

Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.