Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt Obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

This paper begins to observe two non-socialist parties in Sweden,Kristdemokraterna and Moderaterna, before and after they won an election. Thetwo parties formed an alliance with other parties and manifested a politicalprogram. The main focus lies on their campaign promises and their premierpolitical area as a single party before the election and what results that has beenproduced a year after. The method is a comparative analysis between the twocampaign programs and the result, parliamentary decision etc. The largest partyModeraterna has completed or started on their main political issue, butKristdemokraternas development has not been that successful.

Abstract (in English) The report clarifies how the economy of Värnamo and Tingsryd area experiencing and implementing APL, it also reveals their need for jacking from the school to improve students achievement.By highlighting some of the requirements, expectations, Obligations and rights as schools, businesses and students have between each other can enhance our understanding of each other's activities. With increased understanding of each other's needs, function and values can be a more seamless cooperation take place which can increase the efficiency, usefulness and effectiveness of APL and apprenticeship.The investigation of the report includes a survey of 25 questions that companies involved in APL answers and interviews by two well-designate individuals in the subject, Jonas Olofsson, who among other things, wrote the book "Krisen i skolan" and Annika Jervgren is research assistant in the National Apprentice Committee.The supervisor's actions during the APL are addressed and they are critical to student achievement and how the profession is perceived. It is also evident that there is a desire for increased communication between schools and businesses and that practice is governed by established documented procedures to make the workplace time will be as constructive as possible for the students..

This study deals with work environment from a legal perspective. The study includes legislative history, legislation today and one empirical study. The legislation that concerns work environment (health and safety) in Sweden today is found in the Swedish Work Environment Act (WEA), the Work Environment Ordinance (WEO), Provisions issued by the Work Environment Authority, related legislations and also collective agreements. The WEA, passed by the parliament in 1977, came into force on the 1st of July 1978 and it defines the framework for Provisions issued by the Work Environment Authority, which is an authority superintended by the Swedish government. These Provisions contain more detailed stipulations and Obligations with reference to the working environment.

Background: Several patients wish to die at home and relatives often become thecaregivers. This task can be a burden and the opportunity for the patient to die at homecan be overshadowed by Obligations and responsibilities. Participation of relatives isoften the prerequisite to offer palliative care in the home environment. The purpose: The purpose of the study was to illuminate relatives? need of support during palliativecare in the home based care.

In recent decades, public relations and news management have become increasingly important in organizations? communication efforts. This thesis aims to show how the Kalmar municipality works with this type of strategic communication to build the Kalmar brand and how their communication efforts can be improved. The thesis is mainly based on theories concerning Public relations and News Management but also the medias impact on forming opinion. An important issue throughout the thesis is that all theories must be related to the fact that the study concerns an organization in the public sector and the Obligations that comes with that fact.

Numerous studies have showed that Swedish municipalities are responsible for several of the activities that concern children and their rights, e.g. school and health care. Furthermore, the Convention of the Rights of the Child is an international agreement that Sweden has signed and ratified which also implies the Obligations that Swedish municipalities have. The purpose of this study is to investigate and compare, from a social justice perspective, how children?s rights are being emphasized and how children?s opinions are being taken into consideration at the municipality level in Sweden.

The aim of this master thesis is to create an understanding of what it can be like to grow older as a homosexual man in Sweden today. The study has an intersectional and queer theoretical approach and is based on eight in depth interviews with men who are aged between 68 and 82 years old. In the analysis I deal with the problem of how sexuality can be inter- preted with the experience of aging. Central to the analysis is the criticism of norms connected to age, sexuality, social- and family life and gay culture.The results show that the norm-breaking sexual orientation of the men affects their life path in terms of how to organize social life, where friends often replace the traditional family. New ways of forming relationships and living their lives imply other Obligations rather than the traditional for significant others, which was shown to influence the expectations and outcome of old age in terms of care and support.

Our purpose with this report is to create a structural basis over how to improve handling with international freight at ITAB Shop Concept (further mentioned as ITAB). We have through interviews with employees at ITAB and observations identified problems that have caused difficulties at handling with international freight, from the time when an order is placed to when it?s delivered to the customer. We have also interviewed shipping companies.We have in the theory chapter written about shipping conditions for international freight and a main part of our theory is about NSAB 2000, which describes the Obligations and rights shippers and consignee has.In order to improve the efficiency ITAB has to be aware of the problems in the company and try to solve them.The problems we have identified are described in the result chapter. One of the problems is that employees at the warehouse don?t know when gods is supposed to be shipped.

This study in Environmental Science examines the amendment of the EU-Directive on. Greenhouse gas emission allowance trading. The Directive is to be considered as a tool for fulfilling the Obligations that the Union and its member countries have taken on through the 1997 Kyoto agreement together with the protocols proposed at that time. The flexible mechanisms of the protocol are intended as instruments for limiting the climatic changes arising from anthropogenic sources, emission allowance trading being one of these mechanisms. The results presented here consist primarily of an analysis of interviews with various experts in the field of emission control concerning the possibilities and problems attending the process of implementation.

Property sales involve two main contract partners, the buyer (the new owner) and the seller (the property owner). In some cases the property owner can have let a third person (the leaseholder) lease the property or the land.The rights and Obligations that fall on the property owner, the leaseholder and the new owner according to the Code of land laws can appear difficult and unclear, especially con-cerning reservation, the new owner?s duty to inspect the property and when he does not act in good faith, the formal requirement and when terms are changed.The work towards a more uniform interpretation of the Code of land laws should result in a greater correspondence between the rules of leasehold and property sales, the rules of leasehold should be interpreted in accordance with the rules of property sales. This should mean an increased responsibility for the property owner to reserve the lease and a de-creased duty for the new owner to inspect the property. If the lease is only partially re-served, the new owner is only bound by the leasehold to the parts which he understood from the reservation and the duty to inspect the property is limited to documents in the property owner?s possession.

Insurance terms always go with the insurance contract that you sign. In theseterms the assurers rights and Obligations towards the insurer are stipulated. It is often difficult to interpret these insurance terms. Sometimes it is hard to decide whether an incident is considered an insurance event or not. These problems often cause disputes between the assurer and the insurer.

This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about reporting Obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

The aim of this thesis is to examine how the EU directive 2004/35/EC on environmental liability impacts the Swedish administrative legal order. The thesis examines the directive through two main EU principles - the principle of good administration and the principle of procedural autonomy. The EU principle of good administration as a concept contains various procedural and substantive Obligations that make up the subject for examination of the directive, both as regulated in the directive and as general principles of EU law. The directive is analyzed using a comparative method to determine to what extent the procedural and substantive principles of the directive impacts the Swedish administrative law, and weather or not the Swedish regulations comply with the EU principle of good administration.The results of the study shows that, althought there?s a general principle of national procedural autonomy, the EU principles of good administration do affect the Swedish administrative regulation in various aspects, through the implementaion of the directive on environmental liability as well as general principles of EU law.