Communication between parties in an important process in their relationship can be based on a contract. This communication can for exemple be composed by a handwritten contract or an electronic contract. Contract law makes no difference between these two forms. to create more favourable requirements for commencing a contract or an ongoing contract there are possibilities to use standard agreements. Therefore a contract can be based on the will of the parties or on a standard agreement.An electronic signature shall secure that electronic transferred information has not been altered and also to identify the sender of the information.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

In this work a new design for S:t Erik?s square in Uppsala is being proposed. The square is situated in the middle of the city, surrounded by historical buildings. Today the square is a parking lot. The aim of the design proposal is to promote life and activity of pedestrians and cyclists.

As organizations are generating more business intelligence in their systems, more employees need access those systems. As a result some sort of permission management needs to be implemented to ensure the information remain safe. Access Control Matrix (ACM) is one way of managing permissions and is widely used among organizations. The issues that comes with ACM is that the matrix itself gets difficult to manage and overview as its complexity increases with the number of permissions. The study utilizes Action Design Research to develop a tool for visualizing permissions.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

En sammanfattning av uppsatsen på maximalt 8000 tecken.This thesis is mainly dealing with the mobility of the employees within the borders of the European Union. Legislative framework from the EU is favourable and the Commission has set as one of it goals to promote the migration. Globalisation trends and contemporary business concepts need people who are mobile on the other hand. But migration numbers are still low within Europe. The purpose of this thesis is to find out how much the legal uncertainties, and the different culture mentality in the workplace of another country act as barriers in the minds of the people who wish to work abroad.

För att förebygga klotterbrott upprättade Västerås år 2012 och Norberg år 2002 varsin laglig graffitivägg. Denna studie undersöker med hjälp av klotterbrottsstatistik huruvida en minskning i antal anmälda klotterbrott har skett i kommunerna efter att väggarna upprättades. Datan har analyserats genom Z-tester. Västerås har delats in i tre områden med olika avstånd till väggen. Indelningen har gjorts då hypotesen i denna uppsats är att det har skett en minskning i antal anmälda klotterbrott i Område 2 och Område 3.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

This is the end report of my final exam at Medieteknik. It covers the planning, work process and review of a Flash based web application that I set out to do. The goal was to create a user friendly, interactive e-shop with embedded functionality for playing music, displaying rich media content and researching possible payment solutions, to enable buying music files online. The project involved creating the user interface, the programmatic functionality of a Flash client (an SWF file). Also, setting up an Apache HTTP Server and establishing a working ?bridge? between the Flash client and the web server with Flash Remoting components and AMFPHP.

This study investigates and analyzes experiences of discrimination and racism among social work students, focusing on how these issues occur between peers rather than through hierarchical dynamics, such as interactions with faculty. The research aims to shed light on the academic challenges faced by students with foreign backgrounds, as defined by Statistics Sweden (SCB), particularly those who experience discriminatory practices and behaviors within the academic environment. The study adopts a qualitative methodology, utilizing semi-structured interviews to explore the lived experiences of these students. Participants were selected based on their enrollment in social work programs and their identification as having a foreign background. Data was analyzed thematically to uncover recurring patterns and insights into the participants' experiences.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

Organising knowledge in a corporate environment : a case study at the development departments of Ecophon ABThe purpose of this master's thesis is to investigate how three development departments of a technical firm could organise their collection of documents and information resources to improve their management of information. Three sets of questions have been posed: 1) How does the target group of engineers deal with information, and what problems can be identified in this process? 2) What does their collection of resources consist of, how is it organised, and what problems are apparent? 3) How can principles of knowledge organisation be applied in a corporate environment?The investigation has been carried out as a case study. Three main methods of collecting empirical data have been used: surveys, unstructured interviews and collection observations. The results of the study have highlighted three major problem areas: the collection's lack of structure and searchability, the absence of policy regarding how employers should deal with information, and the inadequate knowledge among staff on how to search for, use and disseminate information.By looking at previous research on knowledge organisation, we have been able to draw conclusions regarding how the target group could organise and manage its information and knowledge in order to achieve greater efficiency in dealing with information and carrying out work tasks.