The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

The purpose of this essay is to examine for the age discrimination towards older people in the working life. The essay practice EU-law and national law to examine the age discrimination. It also looks for the limits towards age discrimination. A presentation of the rules will make it easier to see how employers are possible to get around the ban against age discrimination. This essay also illustrates how age discrimination emerges in recruitment processes and then how to discourage age discrimination.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

Street art can be defined as an artistic expression, often anonymous and illegal, which is constructed in the public environment. The purpose of this essay is to provide a broad and balanced picture of what street art can mean. The aim is to examine street art as a phenomenon. What features has the phenomenon and in what ways is it important for the creators, spectators and place? This paper focuses on graffiti.

In this bachelor thesis we have studied how interaction designers describe their profession. The research material is based on nine interviews with interaction designers. Questions cover areas such as interaction design tasks, what abilities they consider important, how they describe their relationship to the users, and cooperation with colleagues. We have analyzed the results using key terms such as habitus, field, and capital, as described by sociologist Pierre Bourdieu. The interviewees express humanistic views, and ask for more cooperation between interaction designers, as well as other people within the field of IT production.

Problem formulation: This paper will examine how the capital structure of firms affects their market valuation by applying the Modigliani-Miller theory on Swedish listed companies in a boom and a recession. The study will examine whether it is possible to draw any conclusions as to whether companies with high debt to equity ratios are valued lower in a recession, in comparison to companies with low debt to equity ratios.Purpose: To empirically test the Modigliani-Miller theory of capital structure in a boom and a recession in order to see if the companies? market value is affected differently depending on whether they have a high or a low debt to equity ratios.Methodology: The essay has a deductive and a quantitative methodological approach. Data analysis was done through a correlation analysis, a regression analysis and a hypothesis testing.Theory: The Modigliani-Miller theory of capital structure with taxes states that companies with a high debt to equity ratios has a higher value. One of the risks with a high level of debt could be that during a financial downturn companies have more difficulty realizing capital and are thus more likely to go bankrupt.Conclusions: The study shows results that are contrary to the Modigliani-Miller's theory; all the correlation analyses between debt to equity ratios and market value are negative.

The employer is obligated to call for negotiation on his own initiative, before he makes decisions in questions, which constitute important changes of the employer?s business or of the worker?s working conditions and terms of employment. The obligation to negotiate is reserved to the organisations, which the employer has collective agreements with. But what does the concept of important changes mean? What areas are included in the concept of important changes, according to legal framework and case law? How extensive is in fact the employer?s obligation to negotiate? The purpose of this report has been to seek answers to the above-mentioned questions, through partly describing how the employer?s obligation to negotiate has developed, and partly describing how the codes of negotiations in the Employment (Co-Determination in the Workplace) Act of 1976 are raised and applied.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital. It was also the returns of the companies own capital there the main difference existed between the big and the small companies.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Detta arbete genomfördes under 10 veckor vårterminen 2009 på Bigso Box AB i Nybro,ett företag som tillverkar förvaringslösningar för hemmet och har stora kunder somIKEA.Bigso vill ha hjälp med att undersöka materialflödet och de lagernivåer företaget besitteri sin producerande fabrik i Litauen. Främsta målet med arbetet var att minskakapitalbindning i färdiga produkter samt på halvfabrikat i fabriken. Då Bigsos störstakund IKEA ställer extremt höga krav på leveranstider och företaget ibland hamnar eftermed ordrar önskar Bigso även att genom en större kontroll av materialflödet och genomatt hålla rätt lagernivåer även komma till rätta med detta problem..

AimThe aim of this study is to investigate who can be considered to be the owner of the broadcasting rights on sport events in Sweden. Furthermore our aim is to investigate how the owners can protect their rights.The reason why we are interested in this subject is that there is no legislation in this field. There is no legislation on who the owner is and there are no arena rights that protect the broadcasting rights. We have studied case law and legislation in other countries and tried to apply it to Swedish conditions. We have posed the following questions:Who owns the broadcasting rights on sport events in Sweden?What legal protection does the owners of the broadcasting rights have for their rights?MethodThe study is based on literature studies and interviews.

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.

There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.