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..

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.

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.

As an assurance company has an overconsolidation which must be settled the question that needs to be solved is how to do it. Which are the legal rules that the assurance company has to look after? What is a settling of overconsolidation in a legal meaning? Does an assurancepolicy have to be decided? Why did not the Swedish competition authority (Konkurrensverket) accept the policy from SPP and what can be the consequenses of that decision? Are there any tax rules that needs to be solved?.

During the past 10 years Sweden has updated its penal code for sexual crimes twice. Despite this few are convicted for the crime of rape in Sweden. As the majority of perpetrators being male, this is a problem concerning women?s rights to respect for their bodies and personal integrity. A possible explanation, and this study?s point of departure is a potential discrepancy between the intention of the law and the interpretation of the same as the Swedish legal system rests on a foundation of legal positivism.

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.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

The company Betsson opened its first physical gambling shop in Sweden in May 2008, thereby defying the Swedish government?s legal gambling monopoly. The legal case that has resulted due to the violation of the Swedish gambling law has attracted immense attention from mass media, thus generating vast amounts of publicity for the company. This paper aims to evaluate and describe the company?s decision to open the store, as well as to examine the relationship between market driving practices and market driven practices.

The topic of this master thesis in legal science is state law and constitutional law, or more specific judicalization, with the division of power and thus increased individual legal rights in various forms. Sweden has traditionally had a weak constitutional protection for the individual?s legal rights. The public power has been concentrated to the government and the courts have only played a marginal role. Since the implementation of the European convention of legal rights and with the ever-increasing importance of the legal system of the European Union, the Swedish legal system gone through changes of historical dimensions.This master thesis is based on the legal dogmatic method where laws, preparatory work, case law and doctrines have been systemized.

This thesis examines the legal boundaries of third-party use of trademarks in the European customized clothing market. The purpose is to determine under what circumstances third parties may legally modify and sell trademarked apparel without infringing on trademark rights. The study employs a legal dogmatic method, analyzing EU trademark law, case law, and legal doctrine to clarify the scope of exclusive rights and their limitations. By analyzing key EU case law, the study further illustrates how the legal framework has been interpreted and applied in cases concerning third-party trademark use. Given the increasing demand for customized fashion and the rise of new business models in the clothing industry, this topic holds significant legal and economic relevance. Additionally, Schumpeter?s theory of creative destruction provides a theoretical perspective on how trademark restrictions impact innovation and market competition.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

The first law in Sweden containing an act of legal deposit is from 1661. Since then the printing-houses are supposed to deliver all printed material to the Royal Library and other recipient libraries. Today, more and more information is solely published electronically. This material is not yet included in the law of legal deposit. In a similar way as our printed cultural heritage is saved for posterity our electronic cultural heritage has to be saved.

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

This paper aims to analyze the legal functions and characteristics of bills of lading in their basic form to examine the legal framework for the adoption of electronic bills of lading under Swedish law. With a comparative analysis against English law, particular attention is given to the 'document of title' function. This has been claimed to pose challenges in the transition to electronic bills of lading. While Swedish law presents potential parallels, critical aspects like negotiability and indirect possession require resolution. It analyzes international regulations such as the Rotterdam Rules and Model Law, addressing challenges and potential solutions for digitalization.