This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the Legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the Legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

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.

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.

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.

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 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 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.

The main purpose of this paper is to examine librarian's opinion of computer filters, to bring order in the debate on these filters and also to encourage future debate on this subject. The main problem is whether librarians themselves think they have the right to limit the public access to information on the Internet by using computer filters. We will also see how many public libraries are using filters, why they have chosen to use or not to use them, what is the librarians' opinion of filters, what rules exist regarding the use of the Internet, and finally if it is Legal to use filter programs in public libraries. We have also included a short report on what filters are and how they work. This paper deals only with Swedish conditions on a number of public libraries.

Along with the development of technology, the cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.

Denna uppsats utreder huruvida EG-domstolen kan utnyttja sitt tolkningsutrymme utan att överträda den givna och tagna kompetensen. Syftet är att analysera och diskutera EG-domstolens tolkningsutrymme ur ett rättsteoretiskt perspektiv. Det tolkningsutrymme som avses är den behörighet EG-domstolen har enligt EG- fördraget och den utvidgade befogenheten som EG-domstolen har givit sig själv. För att nå detta mål måste en utförlig beskrivning göras av: EU:s institutioner, kompetensfördelningen enligt EG-fördraget, EG-rättens källor, de viktigaste allmänna principerna, de relevanta ?rättslärorna? samt den kompetensfördelning som har utvecklats tillföljd av EG-domstolens agerande.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a Legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

This study concerns how organizations manage various problematic areaswhen implementeing Business Intelligence and experiences from BusinessIntelligence project failures on management level. In order to highlightthese questions, we have carried out interviews with four organizationswhich have great experience in working with Business Intelligence on adaily basis.The result of the study shows that all organizations deal with difficultiesregarding cost-benefit issues and justification concerning BusinessIntelligence investments. The result also showed that the organizationsfaced difficulties with integration concerning time and cost. Documentingand securing support systems presented different attitudes between theorganizations, primary in the question about sub complements to BusinessIntelligence and in the way that they were documented. In the discourse ofLegal issues and privacy the majority of the organizations chose not to storepersonal information relative to Legal security demands.