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 purpose of this thesis is to explore and analyze the processes and efforts involved in rebuilding the war-torn state of Afghanistan. The examined period span from the fall of the Taliban regime in 2001, to the elections in 2005. This period, commonly known as the Bonn-process, sets out the initial time for the reconstruction of the state.A theoretical framework, which considers the necessary mechanisms for successful state-building, will be used to analyze Afghanistan's re-building process. The mechanisms include the prerequisite of a stable security environment, emerging from a cease-fire, together with the development of a well-functioning economy, re-introduction of rule of law and rejuvenating civil society.The failure to establish a secure environment has had a devastating impact on all analyzed aspects of the re-building process. It is therefore crucial that the international society continuing to assists the Afghan government in its efforts to strengthen its capacity, in order to improve the security situation.

Abstract: The purpose of this study is to examine how the Swedish policy of neutrality has changed between the years 1990-2008. The research method used for this essay has been comparative case study, which strives to answer four research questions. Two of these questions are: Which specific occurrences have been fundamental in changing the Swedish policy of neutrality? How have the Swedish policy of neutrality and the policy of non-alignment changed between the years 1990-2008? The theoretical frame work of this study consists of Europeanization as a comprehensive theoretical perspective. In order to explain the Swedish act regarding the policy of neutrality, Logic of Consequences and Logic of appropriateness are used.

Security Council resolution 1325 (2000) is about women, peace and security. Since the resolution was adopted several countries has made their own National Action Plan for implementation of the resolution.Sweden and Denmark are two of these countries. Resolution 1325 is one of the documents that each countries armed force has to relate to in international work.These countries can get to work together in international operations within the framework of the Nordic Defense Cooperation, NORDEFCO. This study is done by looking at similarities and differences in the action plans and whether they can be an obstacle for the countries to cooperate in an international operation.In this paper a comparative analysis of Sweden and Denmark's plans for the Security Council resolution 1325 will be done. The comparison is made based on the clauses of the resolution relating to the member states actions.In this paper, a qualitative text analysis to be carried out with sections of Resolution 1325 as a model for the comparison..

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.

Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.

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.

IT utgör en stor del av majoriteten av folks vardagliga liv. Smartphones och surfplattor har om möjligt ytterligare ökat vår användning av tekniska enheter och prylar på en daglig basis. Arbetet tas med hem i en större grad med hjälp av laptops, VPN och molnmöjligheter. Mail kan tas emot i princip var och närsomhelst på dygnet. Men hur bra är säkerheten? På arbetsplatsen hanteras mycket av IT-säkerheten och ansvaret för den ofta av erfarna och dedikerade anställda, men hur ser det ut hemma där användaren själv har ansvaret för sin IT-säkerhet?I denna studie analyseras och identifieras risker och problem vid hantering av olika aktiviteter relaterade till IT-säkerhet i hemmet.

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.

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.

Sweden's contribution to the world today is not labor-intensive industry, it is high technology and know-how. Many of the rules concerning employment security for the workers derived from the industrial era and have been to some extent modified by hand. This paper focuses on the discrepancy between the purpose of the priority rules in Swedish law and how it works in the reality. My opinion is that due to the development of the labor market, a powerful revision of priority rules is needed. In addition to today's job market is knowledge-intensive I point in the paper at a number of factors that contributed to the loosening of the priority rules. Examples of these are the increased incidence of temporary staffing, more open markets and more multinational companies, political will to disadvantaged groups in the labor market should be prepared job and gender issues.