Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

This study was performed to investigate the bacteriological quality of French cheeses made from raw milk. Fifty cheeses of this type were purchased from Swedish retail premises. The methods described by the Nordic Committee on Food Analysis (NMKL) were used to determine the number of Enterobacteriaceae, presumptive Escherichia coli, coagulase positive staphylococci and Listeria monocytogenes. In 32 cheeses (64%) the number of bacteria mentioned above exceeded the determined maximum value. Thirty samples (60%) showed high counts of Enterobacteriaceae.

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

Umbrella organizations, organizations that have other organizations as members, are in previous research described as arenas of conflicts with problematic decision-making and contradictory parallel action towards political decision-makers. However, the research within this subject is limited, and therefore the aim of this paper is to add knowledge to how such organizations in fact work. After conducting a case study at the trade association ESTOC this thesis challenge previous statements about umbrella organizations and conclude that there, under certain circumstances, may exist harmony within an umbrella organizations. The main implication, thus, is that we have to readdress umbrella organizations in quite another way to be able to make a more realistic interpretation of collaborations in umbrella organizations..

En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.

[Abstract: This study examines the observed difference between Swedish and foreign owners when it comes to nominating committee participation. The background to the study is that foreign owners seem to participate in Swedish nominating committees to a lesser extent than their Swedish counterparts. The focus is on institutional owners and the companies studied are all listed companies who follow the Swedish code of corporate governance. Particular attention is paid to perceived differences in behavior that can be explained using the common corporate governance related theories of Exit, Voice and Loyalty as well as Agency Theory. These explanations are chiefly related to differences in attitudes regarding insider information, different knowledge levels regarding the purpose and workings of nominating committees of the Swedish kind as well as differences due to home market biases.].

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.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

This essay is about Turkey and its relation to the European union. EU is originally an economic organization; today it has developed to involve other aspect like culture and history. By using theories like motivation and non-decision making I have studied the reason why Turkey is still waiting in the agenda of the union. With the help of the theories I have discussed about Turkey?s possibilities to become a member of the European union.

The purpose with this essay is to find out which demands the syllabus for the Swedish language make on the pupils in compulsory school compared to some active teachers? point of view. The method I have used to find out is a qualitative interview, where I have interviewed four Swedish teachers of various professional experiences.After the change of government in 1991, the new curriculum committee had a mission where the goal was to develop the best school in Europe. A national target was introduced and the goals were proposed to be of two kinds; goals to strive for and goals to achieve. A problem in this is that the knowledge that pupils in ninth grade will acquire, is formulated in such a manner so that not even experts in each subject would live up to the demands placed on the students.

AbstractThis report is made in cooperation with the municipality of Vasteras and technical committeestaff. The report addresses several topics that affect fuel stations in Vasteras. The reportcontains two parts, first is a inventory that review all stations in the area to be addressed. Theinventory is made with consideration to various things that geographic situation, whatcompanies are represented and what level of service stations have. And the second part of thereport, is done with the analysis of how it looks in daily situations review.

AbstractThe ideas of adulthood, adolescence and childhood in Swedish law have a tendency to not be expressed or discussed. This thesis has focused on the preparatory work of the sexual offence-law to see whether it defines adulthood. This has been achieved by analyzing the documents related to this preparatory work. The thesis focused on two central questions: 1) Was the idea of adulthood an integral part of the discussions in the preparatory work 2) If so, then how was it defined and are there any contradictions in the definition. In addition, this work also evaluated the impact of this law and investigated whether the absolute protection intended by the government and the committee of sexual crime seek actually exists.The study shows that the concept of adulthood was not defined specifically in the preparatory work.

Our aim with this Master thesis is to show how some selected actors react on the decrease in reading amongst people within the LO group the Swedish Trade Union Confederation. The methods used are interviews and literary studies. The theoretical background of our discussion is based on the theories and definitions of Bourdieu. The actors we investigate are the public libraries, some various trade unions, the adult education Organization ABF, the cultural affairs committee. We discuss from what view on their own role/obligations respective the society they act and what barriers that prevents reading, the actors consider exists within the group of adults less familiar with reading.

In 2003 the deciding political council in Bromölla municipality requested that an overhaul on the committee and public administration structure should be conducted. In the report Bromölla was characterized as a traditional organization with a low degree of change. This case study will examine why the organization previously has been reluctant to change its structure and why they are willing to do so now. In the pursuit of this objective I conducted document studies, interviews and observations. I have used theories on, institutional change and organizational culture to enlighten this.My findings shows that the traditionalists within the organization has greatly affected this reluctance towards change, in the deciding council 39 % of the representatives are 60 years or older.