The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

ABSTRACTThe aim of this study is to look into how ex-offenders experience that stigmatization and labeling- processes might affect their possibilities to create an integrated and adapted life in society. It is also of interest to study how and if the interviewees experience their self-image to be affected by these processes. Our research-questions are:-          How do ex-offender males experience stigmatization and labeling-processes to impact their possibilities when trying to re-integrate into society?-          Do ex-offender males experience their self-image being affected by stigmatization and labeling-processes? If so, how are they affected? In order to achieve this we interviewed members of the organization KRIS in Örebro, where we selected males over 23 years of age with a prior prison sentence. The study is based on the labeling-theory of Howard Becker as well as the stigma-theory by Erving Goffman.In the conclusions derived from the results we found that the interviewees experience a more distinct and obvious stigmatization and labeling from authorities such as the police and the legal system, than that from other people in society.

The purpose of this law-sociological study was to, on the basis of the District Court's decree to single custody, analyze the District Court?s comprehensive ideas and fall-oriented interpretations of the concept of the best interest of the child and the way they are constructed in connection with the District Court's application of the new law regulation of 6kap. 5§ FB regarding collaboration between parents. Our empirical data consisted of ten decrees to single custody. The decrees were examined and analyzed on the basis of social constructionism as a theory and the idea-analysis as the study's method.

The European Union has been working to promote equality between women and men for a long time. Despite this, Sweden still have a gender segregated labor market where men generally has the leading positions. According to European law the member states shall promote gender equality and to take all appropriate measures. Statutory gender quotas for company boards is one such measure that some of the European member states have implemented in national law. The Swedish law has no provisions governing gender quotas and therefore the purpose of this study is to explain how gender quotas for company boards relate to current law, both of European law and national legislation.

Denna designpedagogiska undersökning baseras på ett empiriskt material som med en etnografisk inspirerad metod med participatory design som grund för deltagandet, undersöker rätten till individens visuella uttryck i det offentliga rummet, sett ur ett maktperspektiv inom det socialkonstruktionistiska fältet. Syftet är att skapa en mötesplats som kan möjliggöra för boende i Orminge att ta plats med visuella avtryck i ett kollektivt skapande. I Orminge, som är en förort till Stockholm, har undersökningen ägt rum i form av en workshop, en aktion och en utställning. Under tre veckor i oktober 2010 kunde biblioteksbesökare till Orminge Bibliotek delta i en öppen workshop. Deltagarna, de boende i Orminge och tillika besökare till Orminge Bibliotek, "målade med tråd" på duk och bestämde sedan platser där den broderade duken skulle placeras ut i det offentliga rummet.

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

This study in Environmental Science examines the amendment of the EU-Directive on. Greenhouse gas emission allowance trading. The Directive is to be considered as a tool for fulfilling the obligations that the Union and its member countries have taken on through the 1997 Kyoto agreement together with the protocols proposed at that time. The flexible mechanisms of the protocol are intended as instruments for limiting the climatic changes arising from anthropogenic sources, emission allowance trading being one of these mechanisms. The results presented here consist primarily of an analysis of interviews with various experts in the field of emission control concerning the possibilities and problems attending the process of implementation.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

Background: In Sweden it is a legal right for patients to have the possibility to participate in their own care. Several studies highlight the importance of a good relationship, good communication and good cooperation in order to increase a sense of security and thus the possibility of participation. One way to increase patients' ability to influence and participate can be to adapt person-centered care. This moves the focus from the patient's illness to the patient and his/her resources. Aim: The aim of this study is to describe patients' experiences of the possibility to actively participate in decisions regarding its care and treatment at surgical wards.

Bakgrund: I Sverige har abort varit lagligt sedan 1975. Kvinnor har rätt att själva fatta abortbeslut fram till graviditetsvecka 18. Varje år görs 30 ? 40 000 aborter i Sverige. Abortupplevelsen kan vara emotionellt komplicerad för många kvinnor och varierar beroende på hur kvinnans livssituation ser ut.

The aim of this diploma work was to obtain a review of the appeal process in Sweden under the Planning and Building Act and the possibilities of appeal in the planning and building permit process. The work was intended to identify potential problems surrounding the appeal process and possible efficiency measures. The goal was to form a report that provides a satisfactory overview of the appeal process in theory and practical application as well as provide relevant concrete proposals on how the appeal process can be streamlined.Background and facts surrounding the work were taken from different types of literature and through several interviews with representatives in government, industry and politicians.The main problems related to the appeal process are in the long processing times and the high number of appeals. There is a great interest to streamline the appeals process and the government is going to launch studies in which possible future actions will be investigated.It is possible to appeal for up to two instances before you need a so called ?leave to appeal? in order for your complaint to be passed on to the next instance.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

In the last decade the Italian authorities have tried to adapt themselves to a united European asylum system, in the European Union, through the adoption of legal reforms, intended to improve the conditions of asylum seekers in Italy. Despite these reforms, asylum seekers and refugee?s living conditions are far from covered. The aim of this study is to explore the different functions of social work in the Italian reception process regarding unaccompanied minors and their implications on the wellbeing of the unaccompanied minors. This study was conducted through several interviews with both social workers, which in some way worked with unaccompanied minors, and the unaccompanied minors themselves.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.