Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

The legal conception of contra legem derives from Roman law and is translated into "against the law". A decision contra legem arises when the text of law and the legislators purpose of law are disregarded. A paradoxal consequence is that there will always be a decision contra legem, when the text of lawand the legislators purpose of law are contradictory. It is therefore important that decisions contra legem are based on legitimate motives to ensure law and order. In fraudem legis is another legal conception from Roman law and is translated into "evasion of law".

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

An increased use of social media has enabled a new arena for HR functions and the work with HR issues. Proponents are critical of this, as it can lead to ethical and legal dilemmas. So far the research on this area is limited. On this basis I found it interesting to study how social media is used in connection with the recruitment process. Those who will benefit from this study are primarily those dealing with recruitment, but also others working with HR issues.

Shortselling and loan of shares are becoming a common complement to"traditional"trade in shares. To be able to lend shares, it is necessary to reregister the shares so that the shortseller is competent to sell these shares further. In a legal sense, the proprietorship of the shares has changed hands, though it is not obvious for those involved to see what happens to the prorietorship. The obscurity is principally whether a complete changeover of the proprietorship is made between those concerned. This essay makes clear which legal consequences loan of shares and shortselling get concerning the proprietorship, and how a conflict between the lender and the third party should be solved if the shortseller becomes bankrupt.

The purpose of this report is to study when and why legal persons have been allowed to acquire agricultural properties. The ownership of agricultural property is governed by the Land Acquisition Act. The reason for this is because they want to limit legal person owner-ship of agricultural properties. It is believed that a large proportion of pri-vate ownership is healthy and stimulating for the Swedish countryside. There are some exceptions in which legal persons may be able to acquire. This is a review over decisions taken by the authorities. In this report I have studied purchases made between 2008 and 2010.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

As an assurance company has an overconsolidation which must be settled the question that needs to be solved is how to do it. Which are the legal rules that the assurance company has to look after? What is a settling of overconsolidation in a legal meaning? Does an assurancepolicy have to be decided? Why did not the Swedish competition authority (Konkurrensverket) accept the policy from SPP and what can be the consequenses of that decision? Are there any tax rules that needs to be solved?.

SummaryUnjustified enrichment is an obvious part of the jurisprudence in the majority of countries in Europe. But not in the Nordic countries, and certainly not in Sweden. This depiction of the Swedish posture is based mostly on Hellner?s thesis from 1950. A lot has happened since then, not to mention Sweden?s entry in to the EU.

During the past 10 years Sweden has updated its penal code for sexual crimes twice. Despite this few are convicted for the crime of rape in Sweden. As the majority of perpetrators being male, this is a problem concerning women?s rights to respect for their bodies and personal integrity. A possible explanation, and this study?s point of departure is a potential discrepancy between the intention of the law and the interpretation of the same as the Swedish legal system rests on a foundation of legal positivism.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.