When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

The proponents for conscience wants to get a clause that will allow the health professionals to due. scruples waive certain duties. Swedens decision makers has despite pressure from the Christian De-mocrats and the Sweden Democrats decided not to implement freedom of conscience in health care. The purpose of this paper is to investigate whether Sweden has the obligation to provide for freedom of conscience in health care. Furthermore, it must be examined, whose rights according to the law will go first, health professionals right to freedom of conscience or the patient right to equal treat-ment.

Den svenska naturgasmarknaden regleras genom naturgaslagen. Enligt 7 kap. 8 a § naturgaslagen föreligger en skyldighet för innehavare av naturgasledningar att ingå avtal med en gasleverantör på marknaden om att denne ska agera anvisad leverantör i fall då gasförbrukaren inte har ett giltigt avtal med en leverantör. Enligt bestämmelsen har dock gasleverantörerna på marknaden ingen skyldighet att ingå avtal med ledningsinnehavaren om att bli anvisad leverantör.Inom avtalsrätten är en fundamental princip avtalsfrihet. Principen innebär en rätt för individer att på egen hand avgöra huruvida avtal ska ingås, med vem avtal ska ingås och på vilka villkor.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.

Idag sparar nästan hela Sveriges befolkning i fonder och den totala fondförmögenheten steg år 2010 med ca 270 miljarder kronor och uppgick vid årets slut till totalt 1928 miljarder kronor. Många tidigare studier och artiklar har visat att indexfonder oftast är ett bra fondalternativ för en sparare, författarna undrade dock om det fanns något bättre alternativ. Därför har författar-na valt att se på en strukturerad produkt; kallad aktieindexobligation.En aktieindexobligation är uppbyggd med hjälp av en obligation samt en eller flera optioner. De har ofta ett kapitalskydd som gör att spararen får sitt nominella belopp tillbaks efter löpti-den. Avkastningen kommer ifrån optionen, dock varierar den beroende på spararens deltagan-degrad.

AbstractObstacles or opportunities? ? A study of the experience of collaboration of social welfare secretaries and school staff.The purpose of this study is to illustrate the importance of the work with children and youth through the joint efforts between different authorities. The study deals with the collaboration between the social services and schools in the Ludvika municipality. The objective of the study is to investigate how teaching personnel and headmasters in compulsory schools and the social welfare secretaries in Ludvika, experience the collaboration, and how this works. On the basis of the objective, we have formulated some relevant questions; To what degree are schools aware of the model of collaboration, which is the basis for collaboration within the municipality, and are there any differences in awareness between different categories of employees? Other questions deal with differences in how the social services and schools experience the collaboration, discrepancies between different schools in this regard and if the respondents? experience any obstacles and/or opportunities by the collaboration.Collaboration is, and has been, a pressing issue for a long time in the public debate.

The purpose of this study is to the increase knowledge and understanding of the meeting between children with Arabian as native language and a Swedish school library. The study is made as a qualitative investigation built on interviews with eight-year-olds and eleven-year-olds. Only the childrens needs and views are considered. The study is centred on twelve key issues and aims to document the childrens thoughts and views of reading as well as their reading habits and their use of the school library. Through the childrens own words their evaluation of reading and literature, their abilities to assimilate the text and their de facto use of the books can be known.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

 Dissertation in political science, C-level by Niklas Andersson, Spring Semester 2009. Tutor: Arne Larsson?The Treaty of Lisbon ? The Defence against Globalization??In the modern world globalization have undermined the nation-state and left it without the right measurements to adequately deal with the social and economic unrest that follows in its way. The states, built on contract theories, have an obligation to protect its citizens from the state of nature which seems to have failed as globalization has changed the rules.The purpose of this dissertation is to examine the contract theories of Thomas Hobbes, John Locke, Jean-Jacques Rousseau and John Rawls to identify the elements of a state and create a modern and ideal contract theory. The treaty shall then be used on the Treaty of Lisbon as it can be seen as a contract between the European states to create an entity in the shape of the European Union with the power to defend Europe from the unrest created by globalization.My question for this was as follows:Is the new treaty for the European Union acceptable as a new social contract according to the social contract theories?During my research the following criteria?s for a social contract was found:1.

After the last European Union expansion the east European countries became members of the European Union. This meant that they would become apart of the Schengen agreement and that they would be able to travel, live and work anywhere in Europe. This came as a shock tothe Scandinavian trade unions that were worried that work migration would escalate, and that it would lead to social dumping, which would make the working conditions worse for the native workers. .The Swedish labour market is build up by the principal of negotiations. The evolution of the labour laws comes from the rules and regulations of collective agreements.The Lex Britannia principal was made to regulate the working conditions for guest workers in Sweden, by making it possible for trade unions to take industrial action against foreign companies to make them sign a Swedish collective agreement.Even though Swedish labour law includes an obligation to maintain industrial peace it is not valid for foreign companies.

Every year a great amount of unaccompanied children flee their homelands without their parents or guardians. This means a journey filled with danger and difficulties. The difficulties don?t only exist during the road ahead but also when the children arrive to the new country. Even if Sweden?s work in receiving refugees is one of the best in the world, it still exist problems.