Bakgrund: Penningtvätt har under de senaste åren ökat och fått mycket uppmärksamhet. Nya lagar och regleringar med syfte att förebygga och bekämpa penningtvätt har tagits fram. För att uppnå målen har ett flertal organisationer skapats på nationell och international nivå. Flera tillsynsmyndigheter har fått uppdraget att medverka i bekämpning av penningtvätt. Syfte: Syftet med studien är att undersöka revisorns förhållnings- sätt till lagen om penningtvätt.

Varje år genomförs mellan 19-20 miljoner aborter världen över. Abort kan skapa ett lidande hos både män och kvinnor. Många tidigare studier har visat att det finns flera olika orsaker till att kvinnor väljer bort sin graviditet. Syftet med litteraturstudien var att söka fördjupad förståelse för orsaker till legal abort. Metoden var en litteraturstudie med inkluderade artiklar som har kvalitetsgranskats utifrån modifierade granskningsmallar.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

The purpose of this Master?s thesis is to investigate the legal practice of valuation in arbitration board proceedings concerning freeze-outs after non-cash take-over bids. We find that the most important method for valuing the shares offered in exchange for the shares of a target company is to take the volume-weighted average of the quoted prices of the shares offered in exchange during the acceptance period of the take-over bid. This thesis is a complement to previous studies by Peter Jennergren (1996) and by Andrea Lundqvist and Victor Ludvigsson (2007) of how the Balken case (a freeze-out case that was eventually decided by the Supreme Court of Sweden, in 1996) has affected the legal practice of valuation in freeze-out arbitration board proceedings. We have undertaken an empirical study of 48 freeze-outs between 1985 and 2006 where shares in the bidding companies were offered in exchange for shares in the target companies.

Mitt syfte med den här uppsatsen är att undersöka om det finns ett samband mellan de försämrade musikteoretiska kunskaperna bland de sökande till musikhögskolorna och utbudet av teoriundervisning på de svenska musik- och kulturskolorna. För att uppnå detta har jag gjort en kartläggning av förekomsten av musikteori som enskilt ämne på de svenska musik- och kulturskolorna, samt hur denna bedrivs. Jag har använt mig av en enkät som rektorer eller lärare i musikteori har svarat på, samt undersökt antagningsproven (C-proven) i musiklära och satslära från olika år på Ingesunds musikhögskola. Enkätsvaren visar att en tredjedel av dem som svarat, erbjuder musikteori som eget ämne. Dessa skolor hittar vi i både stora och små kommuner medett varierat elevantal.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

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.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

The purpose of this study is to understand how codes of conduct function within the context of supply chain of electronic industry. This is a qualitative research and a case study is the research approach. Conclusions are that the codes of conducts could be perceived differently within different contexts. Therefore, cultural and legal issues should be considered while formulating, implementing codes of conduct or assessing the compliance..

We know that more than 2/3 of insured dogs in Sweden are put to death by a veterinarian, which means that almost one third are killed in trauma, lost or die in some other way. An unknown number of these are killed by their owner with no veterinarian involved. This graduate thesis contains a specification of the laws that control euthanasia of dogs and cats in Sweden, and the veterinary medical basics on how to perform euthanasia. The objective is also to give understanding on how pet owners choose to put their animal to death and why, and to discuss whether that is an animal welfare problem. It is legal to kill dogs and cats by shooting, using a sporting gun, provided that it is done according to laws and regulations.

Public WiFi networks is one of the dominant technologies for users to get public internet access. The problem is that the networks are designed for accessability rather than security ? a problem users seldom are aware of. Users who carelessly access WiFi networks may reveal sensitive information which, among other things, can lead to an identity theft. Previous research suggests that users must be educated and informed about the risks they incur, but not how this should be done.

Abstract The overall aim of this paper is to examine the impact of ideologies and norms on a legal system. Against a background of a description of the hierarchy of norms in Swedish labour law and in European Union law, respectively, the paper aims to specifically demonstrate the problems caused by the different hierarchies of norms when implementing EU directives in Swedish labor law. The research question examines how the trade unions? right to industrial action towards an undertaker providing transnational services by posting of workers, is affected by the implementation of the Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services. The paper answers the question under what conditions the Swedish trade unions have the right to take industrial action in situations of posting of workers. Through the study of sources of law and adhering to traditional jurisprudence, this paper investigates the legislation regarding trade unions? rights to take industrial action in situations of posting of workers. In addition to the jurisprudential research, a glance at the history of ideologies is provided.

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this growth which has led to a cumulative of the consumer market.