In large organizations one can often find middle managers at several different levels within a company. Middle managers regularly experience their positions as complicated as they have both superiors as well as subordinates? to please. We have chosen to refer to this problem as ?the middle-management dilemma?.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

By tradition, archival sciences has emerged in a context with defined information processes, with explicit information producers and custodians to which consumers make requests for the information. In this process, the archival science has developed methods and strategies to preserve authentic and reliable records and by that providing trustworthy information. In an online society, people are using the internet to get information for different purposes. Even though there is no legal obligation to guarantee the authenticity, it is of societal importance that the end users get trustworthy information. In this online context, open data is a trend that is growing fast over the world and it is interesting because its conditions raises many questions regarding authenticity.Since open data is free to reuse, link and combine with other information, and it is preferably in primary format it raises questions about how to maintain the integrity and identity of the information, which is the constituents of authenticity as it is used in this work.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

The overall purpose of this essay is to study in which degree the democratic model that is called participant democracy works in the Swedish municipalities. To achieve what I set out to do I will focus on a central political area in which the Swedish municipalities has sovereignty versus the state, in other words in an area where they rule themselves. That political area will then represent how well the participant democracy works in the Swedish municipalities. The research questions then becomes:Does the participant democracy at Swedish Municipality level work in a satisfying way?Does the participant democracy in a large Swedish Municipality in a central political area work?Does the participant democracy in a small Swedish Municipality in a central political area work?Are there similarities and differences between the municipalities?If so, how can that be explained?To answer these questions I will study documents regarding the planning and building area.

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.