The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

In the year of 2011, the new CEO of AB Volvo announced a major reorganization. This reorganization was a contributing factor to the start-up of this thesis.Volvo Group Logistics Services (VGLS) is Volvo Group?s global logistics partner, which designs, manages and optimizes all of the group's incoming and outgoing logistics flows. With the reorganization, VGLS started a project regarding responsibilities around railway flows. Within the project a demand to collect logistics requirements occurred.

No summary of feeding recommendations for foals exists today, which is why this subject was chosen for a literature study. The aim of this study was to describe nutrient requirements of healthy full term foals and how the feeding should be designed to raise foals if they lose their mother. Mare milk composition changes during lactation to meet the requirements of the suckling foal. Foals are born with enzymes in their small intestine and the concentrations of these follow the consumption patterns of the foal. Microbes colonizes the gut as the foal becomes older and these changes cause foal diarrhea.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the Legal Requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Information security is an essential part of all information systems; especially in large organizations and companies dealing with classified material. Every large information system has an architecture that includes many parts that together form an Enterprise Architecture. The aim of this thesis is to study how to describe several security functions in an Enterprise Architecture and also how to ensure accountability between requirements and the implementation of the security functions. The description is for stakeholders on a conceptual level rather than a technical level. The study has been carried out by comparing the theoretical framework that has been formed by a study of the literature, and the empirical framework that has been formed by a group discussion and interviews with Information Security Consultants from Combitech AB.

The examination has been performed at Bjerking AB, which is an architectural and engineering company. Bjerking AB has the ambition to be a member of Green Building.The Green Building program developed in year 2005 by The European Commission, the program is an environmental system with the aim to improving energy efficiency within the sectors of non-residential buildings. The minimum requirements to participate the program are following: in new-built buildings the calculated energy consumption must be 25 % lower than the requirements in the BBR (Building regulations) and in refurbishment the reduction must be 25 % lower than before the optimization.The aim of this study has been to examine and review the company Bjerking AB's energy efficiency work in the project of building the school/kindergarten S:ta Maria Alsike, where the goal is to get this building Green Building classed. A description of requirements to become a member of the Green Building has also accomplished in the thesis.The methods performed in this study are literature review, searches on the Internet, studies on the project database for facts/values, calculation of energy consumption and interviews of members of the Green Building. The following issues have been dealt with in the report;-          Did the building in the project manage the requirement to achieve an   energy consumption that is 25% lower than the requirements in BBR?-          What technical measures/system was selected in the building?-          What kind of cooperation was the project based on?-          What is required for consultancy companies and real estate owners to become members of the Green Building?The study of the project and calculation of estimated energy consumption in the building, give the result 47 kWh/m2, year.

The purpose of this paper is for the reader to realise how national innovation systems are deeply intertwined with the legal background of a country and to understand the processes that involves national innovation systems specifically regarding the stem cell / genetics research and how the need for specific community law must be considered targeting the stem cell patents. The legal part will try to answer: Why is it important given the actual state of the European stem cell national innovation systems for the European Commission to take a stand and tackle issues regarding the patenting of the human stem cell innovations? This is done from a country industry analysis (business approach) and then linking it with competition law from a community stand point of view (that tackles biotechnology issues). In order to achieve this the paper is divided into three separate analyses beginning with a theoretical background of general biotechnology / genetic terms that will enable the reader to have a general understanding of the importance of this kind or research ( genetics / stem cell research). The chosen countries case studies exemplify very diverse economies and development perspective from the traditionally R&D intensive to the least and from the biggest countries in Europe to one of the smallest, thus giving cultural, legal, economic and scientific variety..

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

The aim for this thesis was to develop a proposal of documentation, containing rules and procedures, which JernströmOffset needs to acquire the Certified Graphic Production certification. A fundamental part was to study the materialissued by Sveriges Grafiska Mediaförening, to clarify the requirements that must be met to obtain the certification. Therecommendations found in the CGP material must also be considered.Based on the requirements and recommendations of Certified Graphic Production, a mapping of the workflows atJernström Offset was performed. It was done by interviewing employees from different departments at the company,this to get a clear understanding of the operations carried out throughout the production flow and the final qualityfollow-up.During our reviewing process we found that a number of changes, in terms of working environment and practices,must be made at the company. As a result of this we propose some appropriate actions to be implemented.The documentation was finally written, through the requirements and recommendations of Certified GraphicProduction and then applied to Jernström Offset?s work procedures..

The swedish national board of housing, Building and Planning,recommends that all stakeholders in the construction industryperform a moisture control design to make sure that the buildingachieves good moisture resistance. Since June 1, 2006 there are nospecific requirements or quantitative values for air leakage.Although the swedish national board of housing does presentrequirement that the building envelope must be sealed so that theclient?s requirements for specific energy consumption and installedelectric power for heating purposes are met. Despite this, studiesfrom SP shows that few buildings meet the client?s requirements inspecific energy, which increases the risk of occurrence ofcondensation-related moisture damage.This study aims to evaluate curtain walls connections from airsecurity and moisture safety.

Uppsatsen undersöker inledningsvis om FOI:s principer för kravformulering kan anses behöva kompletteras mot bakgrund av Försvarsmaktens behov och undersöker därefter kvalitén i några av flygvapnets kravunderlag relativt principerna för kravformulering. Av resultatet framgår att principerna kan behöva kompletteras med principerna prioritering och kontextuell beskrivning. Av fallstudiernas resultat framgår att kvalitén i flygvapnets kravunderlag relativt principerna för kravformulering generellt är låg, att den varierar mellan underlagen och att den i vissa fall är mycket låg i fråga om uppfyllnad av principerna. Uppsatsen rekommenderar att FOI:s principer för kravformulering utökas med principerna prioritering och kontextuell beskrivning. Vidare rekommenderas flygvapnet att öka kvalitén i framtida kravformuleringarna så att den militära nyttan av arbete med kravformulering även kan öka.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

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.