Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family.

This paper discusses honour related crimes and the judicial process within the legal system in a Swedish context. The empirical base of the study is four cases, with an honour background, and we have used discourse analysis as our method. We have developed four tools for analysing the sentences with which we observed aspects such as; language, the roles of victim and perpetrator that the involved can undertake, the different identities that the sentence might create and finally how the stories change when they enter the legal context. We connect our results to our theoretic backgrounds such as Kolfjord who discusses the legalization of conflicts, the holistic and individual perspective, the legal system as a theoretic background and finally the UN:s definition of honour crimes. These four theoretic perspectives have helped analyse the empiric base.

The purpose of this essay was to study which arguments social workers used in the basis of their estimation concerning young people of the age 13-18 given an aid, a contact person (swe. kontaktperson). The purpose was also to describe how the legal paragraph, regarding contact person, is regulated and then compare the arguments made by the social worker with the intentions expressed by the legislator. To answer our purposes we studied the law and the intentions expressed by the legislator, which is the foundation for the legal paragraph that regulates contact person, 3 chap. 6 §.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between – generally speaking – Northern and Southern Europe. This incites the activity of parallel traders in the first place, who act as arbitrageurs.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

This paper considers the Swedish regulations of purchase taking the perspective of private persons as a starting point. The law of purchase from the year 1990 is applicable on a number of legal purchase situations where the contracting parties varies. Nevertheless, the law is mainly focused on the purchase between businessmen. This places private persons on level with businessmen, since they are given equal responsibility regarding legal knowledge and the drawing up of contracts. In order to get a deeper knowledge of the law of purchase and to reach an understanding of how it should be interpreted we have studied the government bill on the law, cases from the Supreme Court, doctine on the area and legal articles. The purpose with this paper is to examine whether the law of purchase from the year 1990 is too old to be applicable on private purchases today.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

This essay is about children who have psychological and social problems. An increase part of children and young people in Sweden describe this kind of difficulties. These problems are at the same time a concern for the school as well as the social welfare. The purpose in this essay is to explore if children with psychological and social problems have the same legal rights to education as other children. The main questions are to describe the legal rights in this area and explore how schools and social welfare cooperate in order to achieve better possibilities for the children.The facts take a legal aspect as a starting point.

Collections, compilations and databases currently stand under a solid intellectual property protection in Sweden. This legal protection is partly a product of the old Nordic ?catalogue-rule? seen in the former 49 § of the Swedish copyright act (upphovsrättslagen) but was further extended by the implementation of the EU directive on the legal protection of databases 96/9/EG and the new sui generis-right. Since major values are represented digitally combined with the fact that Internet serves as the main provider for information a strong legal protection for databases must be carefully crafted. When crafting this kind of legal protection the right to freedom of information is balanced against the database producers? interests of property protection as well as social and public interests such as increased innovation.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Mezzanine is a collective term for hybrid instruments on the leverage finance market, offered as an alternative to traditional debt. As a hybrid, mezzanine combines elements of debt and equity financing. Mezzanine appears, in its most common shape, as subordinated to the senior debt, but ranks higher than pure equity. Reminiscent of security interests, the main importance of subordination is upon the default of the borrower. Therefore, the aim of the thesis is partly to investigate the legal prerequisites for a solid subordination of mezzanine financing, and partly to explain the consequences of subordination in a default.

The purpose of this study has been to investigate how socialworkers describe their attitudes towards reporting childabuse to the police and if they make different decisions when they believe the violence to be honour related and how they handle these questions. The main questions are; How does socialworkers describe their and their colleagues attitudes towards reporting childabuse to the police and when do they believe they should report? Do they describe honourviolence as a specific kind of violence that should be lifted and in what way does it affect their work? The study is written from a legal sociologist perspective with a qualitative approach. Four socialworkers were interviewed and the interviews were analyzed with an anti-racist theory and with the theory about freedom of action.The conclusions is that the socialworkers mostly report childabuse to the police when the violence is physical. This means that children who describes to be subjected to psychological violence, including honourviolence, has poor legal security.

Den grundlagsstadgade näringsfriheten är av stor betydelse för Sveriges välstånd. Den får därför endast inskränkas av i huvudsak lagstiftning som skyddar angelägna allmänna intressen. Antitrustregleringen, som är en stor del av konkurrensrätten, utgör en sådan lagstiftning som motiveras bland annat med hänsyn till att den fyller en funktion i enlighet med allmänintresset, nämligen att bevara och främja konkurrensen. Regleringen får dock inte alltid konkurrensfrämjande resultat, då följderna av regleringen kan bli att företag på grund av alltför omfattande påföljder efter en överträdelse inte själva kan styra sin verksamhet i enlighet med näringsfriheten. Särskilt omfattande torde konsekvenserna vara för de mindre ekonomiskt bemedlade företagen.Analysen av konsekvenserna i nedanstående framställning är teoretisk, vilket innebär att det är omöjligt att göra en intresseavvägning då omfattningen av de praktikska konsekvenserna inte är utredd.