As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

In this study a case study was conducted at the Transport Agency. The government agency is seeking better alternatives to its current ways of keeping track of important dates stated in legal documents. The agency wants to explore the possibility for an IT-solution for keeping track on those dates. In the case study change analysis was conducted on the vehicle type approval process. Qualitative interviews were conducted with a section manager, vehicle type and component approvers, and with a system administrator and a system manager at the Transport Agency in Borlänge.

This bachelor thesis is based on interviews with staff from three Egyptian NGOs in Cairo during the spring of 2013. The study examines how three Egyptian NGOs discuss the woman?s situation within the Islamic legal discourse in the contemporary Egypt. The empiric material was analysed through a theoretical framework of gender in Islam, and a discussion of the concept of human rights laws in a local context.The respondents emphasize the societies gender stereotypes as obstacles in the discussion regarding women?s rights.

This thesis investigates similarities and disparities between Swedish and Polish Labour Law concerning dismissals due to operational requirements and group redundancies. The study focuses on three important elements where the employers? liberty is legally infringed upon in a procedure of notice. These elements concerns the legal conditions of notice that must be fulfilled, the rules of the procedure and the rules for employment protection that is granted in connection with dismissals due to operational requirement or group redundancies. In the thesis there is a comparative map that outlines the most important rules within the Swedish and Polish legal systems concerning the subject.

The aim of the study was to investigate if the Grazemore Decision Support System (DSS) is able to provide a grazing management strategy that gives a high utilisation of grazed grass in milk production in the north of Scandinavia. To do this, a grazing experiment was planed and performed during the summer 2005. Simulations in the DSS were run to get a suggestion of how the cows should graze, grazing calendar 1. Deviations and updates during the season resulted in the simulated grazing calendar 2. During the experiment, the actual milk yield was recorded twice weekly. The difference between actual and predicted milk yield by Grazemore DSS was analysed statistically with regression analysis and the mean square prediction error (MSPE) was estimated.

Many children are being abused by daily basis. Mostely they are abused by a parent or another person that is close to the child. Mostely the child abuse never is reported to the social services or to the police, and even if the perpertrator is known, only a few cases are brought to prosecution. If a case allthough is drawn before the court of law, there are still too many of the perpetrators that are being acquitted. In other words, the legal security for the abused children is way too low.When suspiscions arise that a child is exposed to child abuse there are several inquiries that starts at the same time.

The public administration and its officials have a number of values which they have to relate to in their work. The values are a set of democratic and economic values.This study?s purpose is to examine how the officials at the National Insurance Office in Sweden give priority to these values. The study is performed by interviews with officials at two insurance offices.The study shows that the officials in a high degree value the democratic values legal security and public ethics. In turn they experience that productivity, which is an economic value, is being promoted in a high degree from the management.

In 2006 there was a change in LMA (1994:37) that clarified the division of responsibility be-tween the Migration Board and the municipalities, concerning unaccompanied children. The social services should now be utmost responsible for the housing and care of these children, to assure that they gain the same standards and rights as all other children. The aim of this essay has been to examine how the division of responsibility has influenced the work of the social services and how they interpret their responsibility for the unaccompanied children. How do the social services investigate and make decisions concerning these children? Do these chil-dren have the same rights as other children? To answer these questions a legal study was made, followed by qualitative research interviews with four social services that receive unac-companied children.

Problems: How is the purpose of the swedish limited liability company to increase the wealth of its shareholders given in swedish corporate law? Based on which legal and economical grounds has this regulation been made? Which problems may occur when the purpose of the company is to maximize the wealth of its shareholders? Which strategies can be used to prevent the problems that may occur? Should the purpose of the company be to maximize the wealth of its shareholders? Purpose: The purpose of this thesis is to evaluate whether a limited liability company primarily shall aim at maximizing the wealth of its shareholders or not. Delimitations: This thesis only attend swedish limited liability companies. It also only treat swedish corporate law de lege lata. The thesis focus on larger commercial companies which shares are widely spread.

The aim of this study was to examine how the social services could investigate and support children of irregular immigrants within the boundaries of the law. More specifically it aimed to examine the legal possibilities and obstacles for the social services to support irregular immigrants, how the officials at the social services act considering the legal aspects, and how they reason morally and ethically when dealing with irregular immigrants. To answer the aim of the study the theory of positive law was used combined with qualitative interviews with two officials at the social services. Moreover a small quantitative telephone study with officials in the social services and with voluntary organizations was made. The study has used theories of sociology of law, law and ethics, and professional (civil) disobedience.

The main purpose of this study is to examine and gain increased knowledge concerning the legal security of children taken into protective care. The purpose is also to enable contemporary social workers to reflect around phenomena in today´s social work, among other things how investigations are carried out surrounding children taken into protective care thought this historical study. To find out how social workers dealt with caretakings I have chosen to examine the personel files that the social workers compiled for each child and also interview a man who worked as a social worker at the time of the investigation. The paper is divided into two part studies were the first one studies legal security through Mattsson´s (2002) further development of KjÆnstad?s way to analyse legal security, namely through investigating the clarity of the law, procedural rules and the comtetenay of the social workers.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).

Problem formulation: Recent results from the European Food Information Council?s consumer research on nutrition information and food labelling revealed that most consumers have little understanding of the nutrition information found on food products, feel that there is little authority regulating these matters and wish for a more trusted source of information and regulation and lastly it was found that consumers accept their limitations and have little motivation to even read or learn about nutrition information. Thus what are the reactions of the various legal authorities to this problem? How are food retailers and producers responding to the needs of the consumer? How are consumers then reacting to these two players in the industry and the changes they are making?Purpose: The purpose of this research is to gain new perspective and a better understanding of relationship between consumers, companies and legal instruments in relation to nutrition and health claim labelling of food products. Method: The nature of this multi-disciplinary research has led to the study of all three areas, business administration (containing consumer behaviour) and business law, which are contained in this paper.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.