Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Stunning of pigs at slaughter constitutes of primarily two methods; carbon dioxide and electricity. Both methods have advantages and disadvantages from an animal welfare point of view. The purpose of this study is to compare different methods of stunning pigs from a welfare point of view. Questions included in the study are 1) What differences are there, from an animal welfare point of view, between CO2 and electricity as methods for stunning pigs? 2) What alternatives are there to the methods currently in use? 3) Which method for stunning pigs is preferable from an animal welfare point of view?This report is a literature review.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

This thesis focuses on information seeking and use by volunteers and employees in women?s organisations helping women who have been subject to violence. These organisations for example provide help and support, legal assistance and temporary shelter. Semi-structured interviews were carried out with five women working in Terrafem, which is a women?s organisation directed towards women with a non-Swedish background.

Gastric ulcer is a common disease among pigs in the whole world where an intensiveproduction occurs. It is mainly the upper region, the nonglandular region of the stomach thatis affected. Gastric ulceration is a disease with several risk factors. The factor that seems tohave the largest impact on the development of gastric ulceration is a small particle size of thefeed. The reported prevalence of gastric ulceration differs from 5 to 100 % and it is a largeherd-to-herd variation.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The purpose of this thesis is to analyse studies that evaluate Web search engines. This is done in four categories; the researchers? purpose, the evaluation measurements, the relevance, and the time aspect. Our method is based on a text analysis in which we use the direction of analysis of the content of sixteen evaluation experiments. Our results indicate fundamental differences in the way the researchers are tackling the problem of evaluation of Web search engines.

This paper seeks to explore how victims of crime and defendants are portrayed in sexual assault cases. Lately, more and more voices have been raised in appal against values demonstrated in court decisions and we?ve seen the implementation of a new sexual assault legislation in attempt to increase people?s sexual integrity. Yet, at the same time, there is still a tremendously low amount of reported sexual assaults that go to trial and even fewer result in conviction. This paper is not an attempt to scrutinize the legal system, but to draw attention to what values are portrayed in sexual assault cases.

The cattle production in the world has been questioned in Sweden due to its negative impacts on the environment. The use of imported soya bean meal as a protein feed for Swedish cattle results in the cutting of rainforest and an extensive use of pesticides in the countries were the soya beans are produced. As a consequence, the environmental impacts caused by cattle production increases. A production of protein feeds in Sweden would decrease the transportations and the cutting of rainforest. For organic beef producers the possibility to produce home-grown protein feeds is important since organic protein feeds can be difficult to obtain in another way.

The purpose of this study is to describe and analyze how health care providers, working at care facilities providing maintenance treatment programs for opiate dependence, perceive and manage the legal framework governing the treatment. The study is limited to a few particular rules within this framework which over the recent decade have been the subject matter of debate regarding i.a. their alleged lack of relation to scientific research and their frequently disastrous implications for program participants. The empirical material consists of interviews with five respondents working at four different care facilities and has been analyzed by using Lipskys theory on street-level bureaucrats as policymaking agents. The results of the study show that the rules are looked upon and dealt with in a liberal fashion and that the primary loyalty of the maintenance treatment staff is clearly directed towards promoting the well-being of their patients and helping them reach their treatment goals rather than strictly following the rules..

This essay focuses on the term usability while conducting a user centred system design. Usabilitymeans to what extent a user can use a product to achieve effectiveness, efficiency and satisfaction.Development using a user centered system design means that knowledge about the end-users andit?s opinions becomes a crucial part of the development process. The question of this essay is if usinguser centred system design will lead to good usability.We used methods from a user centered system design point of view while developing an applicationfor a Swedish bookstore company called Bokia AB. This included user and task analysis following by aclose relationship between the developers and end-users by using sketches and showing themprototypes of the system while collecting feedback.After concluding our case study we determined that using methods from user centered systemdesign could be used as a great tool to further improve the usability and to improve an applicationssuccess chances..

VIDA Vislanda har ett behov av att veta hur effektiv produktionen är på deras nya hyvleri. Därför är arbetets syfte att undersöka stopptidslängder samt bakomliggande orsaker till stoppen på företaget. Det ingår även i arbetet att lämna förslag på åtgärder som kan leda till förbättringar i verksamhetsgrad samt reduktion av stopptid.VIDA Vislanda vill veta vilken verkningsgrad, verklig löpmeter ut och verkligt stycketal ut för varje enskild dimension och längd. Resultatet presenteras efter detta önskemål men den totala verkningsgraden för hela mätperioden har också beräknats, till 52 %. Om VIDA åtgärdar de största återkommande stopporsakrna enligt våra förbättringsförslag kommer stopporsakerna att minska och således verkningsgraden att öka..

This report is written for a consultant networking company with the purpose to review the development ofthe company's remote connections from a user friendly and security perspective.This includes an investigation of the possibilities to consolidate existing authentication methods foraccessing customers. The problem lies in the amount of methods being used. Through case study wefound that smart cards, SMS-service, software and hardware tokens exist.The only method feasible from a security perspective is smart cards. Since the method is not commonlyused by the company's customers a standardization of it would be counterproductive.Also, the purpose of this report is to investigate how the ongoing internal development of the remoteconnection will affect the company's clients. Within this framework we have also verified a designsuggestion.We interpret, after the completion of the case study, that the internal development of the remoteconnection is marginally affected by legal perspectives.

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.

This report is the documentation of a project in the education Master of Science in Mechanical Engineering. The project was carried out at Alfakonsult AB. The purpose of the project was to map out the transference of information between the different operators in the supply chain of medicine in Sweden and to analyse this in order to reduce lead-time and the total throughputtime. The supply chain of medicine in Sweden consists of producers, distributors, one wholesaler, prescribers and patients. The mapping of the transference of information showed that most operators in the supply chain have done well introducing technical aids to facilitate the transference of information.