In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

This thesis examines the relationship between OECD-DAC and Civil Society Organizations (CSOs) within an aid efficiency context. The ability for these two actors to cooperate is highly important and determines the outcome for a major part of the development aid in the new millennium. The development agenda for the new millennium emphasizes aid efficiency as a key to a more successful aid, and this requires increased cooperation between all actors. The analysis made is a discourse analysis. The discourse of aid efficiency is analyzed, both its preconditions and results.The analyze finds out that there is a gap between OECD-DAC and CSOs in terms of how to handle aid efficiency.

To measure losses in a transformer with today?s methods is either slow or insecure. There s a new method developed by Alstom that hasn't been actualize in to a test-system and that has been the assignment in this project. The idea is built on a switched system and a CLR- circuit in the resonant frequency. The test-system has a calculated power-loss that make the efficiency to be as high as 99,8% and in reality over 95%.

The legal conception of contra legem derives from Roman law and is translated into "against the law". A decision contra legem arises when the text of law and the legislators purpose of law are disregarded. A paradoxal consequence is that there will always be a decision contra legem, when the text of lawand the legislators purpose of law are contradictory. It is therefore important that decisions contra legem are based on legitimate motives to ensure law and order. In fraudem legis is another legal conception from Roman law and is translated into "evasion of law".

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

In a time when milk producing farm businesses face decline in profitability it is of great importance to examine how the situation can be improved. This thesis is a study off efficiency in milk producing farm businesses represented by Swedish, Dutch and German farms. The aim of this study is to investigate whether any differences exist between companies in these countries. Moreover, the study includes a mapping of a number of factors that determine how efficient milk production can be managed. This mapping is based on a literature review on prior efficiency studies followed by qualitative interviews with milk production advisors as well as a questionnaire sent out to dairy farmers in Sweden.

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

Shortselling and loan of shares are becoming a common complement to"traditional"trade in shares. To be able to lend shares, it is necessary to reregister the shares so that the shortseller is competent to sell these shares further. In a legal sense, the proprietorship of the shares has changed hands, though it is not obvious for those involved to see what happens to the prorietorship. The obscurity is principally whether a complete changeover of the proprietorship is made between those concerned. This essay makes clear which legal consequences loan of shares and shortselling get concerning the proprietorship, and how a conflict between the lender and the third party should be solved if the shortseller becomes bankrupt.

The purpose of this report is to study when and why legal persons have been allowed to acquire agricultural properties. The ownership of agricultural property is governed by the Land Acquisition Act. The reason for this is because they want to limit legal person owner-ship of agricultural properties. It is believed that a large proportion of pri-vate ownership is healthy and stimulating for the Swedish countryside. There are some exceptions in which legal persons may be able to acquire. This is a review over decisions taken by the authorities. In this report I have studied purchases made between 2008 and 2010.

The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today?s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants? heirs.

Although Lean has received an increased amount of attention in the service context, research still has not established how successfully Lean manages to increase service productivity; since service productivity consists of both efficiency and quality. Research regarding productivity discusses the risk of a tradeoff between efficiency and quality in service production processes. Therefore, this thesis aims to explore if the tradeoff in a production setting with low variability in demand and low customer participation exists, after Lean has been implemented. With a qualitative approach, a case study has been conducted at Scandinavian Airlines Ground Handling to evaluate the effects of Lean in the baggage handling process. The result of the study shows that the tradeoff has not been overcome; efficiency has increased at the expense of quality.