Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Utveckling på kreditmarknaden har gett upphov till nya kreditformer. Ett exempel på en sådan kredit är snabblån. Snabblån utmärks av att det är kortfristiga lån på låga belopp som konsumenterna erhåller inom en kort tidsperiod. Vidare är låneprocessen enkel. Statistik från Kronofogdemyndigheten visar att antalet betalningsförelägganden med grund i snabblån har ökat (se bilaga) och regeringen hävdar på basis av statistiken att samband mellan snabblån och överskuldsättning föreligger.

AbstractThe use of standard agreements can hardly be overestimated in the society of today. The amount of standard agreements should barely decrease. One of the standard agreement?s main purposes, to make the concluding of the contract more effective, strongly agrees with the companies will to accomplish fast concluding of agreements using as small resources as possible A dispute that can arise in these contexts is that dissimilar standard agreements collide. Between nations this is called Battle of Forms.

AbstractThis essay has as its purpose to discuss the current legal regulation of the concept of humanitarian intervention. The inconsistencies in the debate over the legal status of this concept, and the legal uncertainty it brings to the acts of states and the lives of their nationals is a motivating factor for the writing of this essay. However, it has been clear from the outset that the concept of humanitarian intervention is intricately connected to political and moral ideas and values. Thus, the attitude taken towards this doctrine will be highly dependent on the perspectives of the state, government or single author representing it.Following this starting point, the aim of this essay is not to present a single answer as to whether humanitarian intervention is, or is not, legal, but to research, compare and analyze the different arguments put forward in this subject in international law today. Hopefully, this will provide the reader of this essay with some insight into the sources of international law of today and how the principles of state sovereignty, non-intervention, the prohibition of force and the protection of human rights relate to the concept of humanitarian intervention.A frank overview of the UN Charter does not support use of force except in the case of self-defence or without a Security Council mandate.

Developments in milk production are heading towards fewer but larger herds where the milking process is often fully automated. Automatic milking systems were launched in the 1990?s and in the year 2010 the Automatic Milking Rotary (AMR) was introduced. As a rule there are no supervision personnel present during the milking event in systems with automatic milking. This means that there is a risk that cows can be incompletely milked in one or more udder quarters, for example if the robots fail in attaching the milking cups or if the cow kicks off the milking unit.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

This essay is about the planning of Stockholm's border regions (areas on the outskirts of the city) during the first seven years of the 21st century. It describes how planning decisions are made in reality, in respect to a 'green' perspective. By describing what a "markanvisning" is (the right to negotiate with the city about a certain piece of land) and by discussing examples of what has happened with a hundred applications for markanvisning, this essay shows how Stockholm's border regions are planned. In the majority of cases it is the initiative of the future developers that begin the planning and construction processes. Research shows that the application to get a markanvisning in Stockholm does not follow a clear, structured system. However, the existing system in Stockholm does work and it seems like almost all the employees within the municipality, the politicians, and the future proprietors are happy with the current situation. Interviews have been held with key individuals involved in the planning process.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Sparandedirektivets syfte är att effektivisera beskattningen av ränta på sparande inom EU genom att räntan ska beskattas i betalningsmottagarens hemviststat. Direktivet gäller endast fysiska personer och gränsöverskridande räntebetalningar. Syftet ska uppnås genom ett utbyte av information medlemsstaterna emellan. I stället för att utbyta information kan en medlemsstat välja att ta ut källskatt på ränta och vidarebefordra en viss del av källskatten till betalningsmottagarens hemviststat. De svenska bankernas kontrolluppgiftsskyldighet för begränsat skattskyldiga sparare har i och med direktivets införande utvidgats.

Efter att den s.k. ?IT-bubblan? sprack, vilket medförde ett antal stora konkurser så som Enron och Worldcom, beslutade sig kongressen i USA i början av 2000-talet för att införa strängare lagregler för bl. a informationsgivningen i aktiemarknadsbolag. Inom EU valde man till en början en lite annan väg, nämligen soft law-vägen, där man i stor utsträckning förlitade sig på självreglering.

Syftet med denna uppsats är att undersöka huruvida de nya reglerna angående ränteavdragsbegränsningar är förenliga med EG-fördragets fria etableringsrätt och om reglerna inte anses vara det - huruvida en sådan inskränkning kan rättfärdigas.De nya reglerna avser en begränsning av avdragsrätten för ränteutgifter och gäller vid räntebetalningar mellan företag i intressegemenskap. Avdrag för ränteutgifter får göras under förutsättning att den inkomst som motsvarar ränteutgiften skulle ha beskattats med en skattesats som uppgår till minst tio procent (tio-procentsregeln) enligt lagstiftningen i den stat där det företag i intressegemenskapen som faktiskt har rätt till ränteinkomsterna hör hemma, om företaget bara skulle ha haft den inkomsten. Avdrag får även göras för ränteutgifter i de fall såväl förvärvet som den skuld som ligger till grund för ränteutgifterna är huvudsakligen affärsmässigt motiverade. Regeln är ett alternativ till tio-procentregeln och gäller därmed även i de fall ränteinkomsten inte beskattas med minst tio procent. Med ordet huvudsakligen avses 75 procent eller mer.De svenska reglerna om ränteavdrag är tillämpliga på dotterbolag med både inhemska och utländska moderbolag.

John B. Taylor, professor i nationalekonomi vid Stanford University, presenterade år 1993 en penningpolitisk regel som syftade till att vara ett hjälpmedel för centralbanker vid räntebeslut. Taylor-regeln är mycket enkel i sitt uförande och baseras på att styrräntan bör sättas efter två variabler: BNP-gapet och inflationsavvikelsen. Denna styrränteregel fick genomslag inom den vetenskapliga världen men spreds även till makroekonomisk praktik och medförde stora förändringar för penningpolitiken.Flera empriska studier har publicerats sedan Taylor-regeln tillkom och det råder det delade meningar om hur väl Taylor-regeln presterar för olika typer av ekonomier och hur användbar den är idag. Det har även uppkomit nya teorier angående trögheten i effekterna av styrränteförändringar och vid vilken tidpunkt dessa får en inverkan på inflationstakten.Syftet med denna uppsats är att jämföra hur väl den ursprungliga Taylor-modellen och en tidslaggad modell förklarar centralbankernas historiska styrräntesättning i fem länder med inflationsmål under tidsperioden 2000-2013.