I studien ställs frågan hur den historiska förordningen ?produktplakatet? från 1700-talet ska tolkas i ett modernt juridiskt perspektiv. Produktplakatet reglerar än idag ett förbud för utländska redare att bedriva sjöfart på svenska vatten. En sådan aktivitet kallas för cabotage, vilket är franska och betyder ?kustfart?.Produktplakatets lydelse och den praktiska tillämpningen av förordningen genom behörig myndighet skiljer sig åt på olika sätt.

The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Sweden became a member of the European Union in 1995. When Sweden entered the Union the government also agreed on implementing every law, regulation and directive the Union have and will have in force. One directive the Union wants every country to implement is the Directive (93/104/EG) concerning certain aspects of the organization of working time. This directive includes regulations concerning the relationship between employer and employees. The regulations in the directive must be in force before January 1 2007.One of the main points in the directive is the possibility for the parties on the labour market to reach agreements through collective agreements that deviate from the legislation concerning work hours.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.

The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.

Techniques used in the building of a number of ships from the Mediterranean will be presented in this paper. The two techniques thnat will be discussed are shell-based technique and skeleton-basedtechnique. An attempt to clearify and delineate the transition between these two techniques will be made. The possible reasons for transition will then be described and discussed. The development ofthe techniques is going to be identified with help from four wrecks by analyzing their edge joineriesand this facts will be used as a basis for a chronological presentation.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

The main aim of this master thesis was to examine the visual ergonomics and the systematic work environment management concerning lighting issues for nurses within domiciliary care. Further aims were to examine a few existing lighting solutions, to come up with ideas for future possible lighting solutions, and to evaluate if the legal regulations for lighting is satisfying and if the regulations are obeyed in domiciliary nursing.The methods used were a questionnaire completed by 55 nurses, field studies of used lightings in cooperation with a student in industrial esign, test of ten existing lighting solutions in a laboratory environment, and a field test of five existing lighting solutions tested by nine nurses in the home of the patient.The result indicates that 40 % of the asked nurses were dissatisfied with the working light in the patient?s homes. All respondents reported poor working light close to the patient, 50 % reported that this problem occurred daily. One third reported that they had to work in uncomfortable working postures due to insufficient working light, and 15 % reported risk of making mistakes due to the same reason.

Sweden and the surrounding countries have reorganised their armies towards a manoeuvre warfare concept. In Sweden new regulations were produced in the middle of the 90s using manoeuvre warfare as a basic idea. The purpose of this paper is to produce a clearer picture of the Swedish manoeuvre warfare concept and how it can be implemented. An inductive method of working has been used, qualitative data has been gathered and studied.The Swedish manoeuvre warfare concept has been difficult to define because of indistinct actions. It is only after complementing interviews that the picture has cleared up.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

 Abstract: Facebook in the Public Sector - qualitative interviewstudy with The Swedish maritime Administration, the Swedish Meteorological and Hydrological Institute, the Swedish prison and Probation services and the municipality of Katrineholm about their precense on Facebook.In my bachelor?s thesis I have studied how three government authority and one municipality uses or don?t use Facebook in their communication towards the citizens. I have chosen to study four different cases, to see if there are any significant similarities or differences between how the different services are working with their communication. I have chosen to explore my cases through semi-structured qualitative interviews, where I met communications officers of every organisation face to face.I have found out that there is not one right way to communicate through Facebook, every organisations decisions must be based on their own mission, aims and objectives. And I have seen that both the transmitter and the receiver need to mature into the new acting of this new channel - Facebook..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.