People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

 This report is about the principle and his / her role at the school it?s also about how the principle understands the role, its expectations and the demands connected. The facts are based on deep detailed interviews with three different principles. The theoretical approach is coming from ?hermeneutiken? and ?Gadamers? ideas regarding how an individual is creating the world and the surroundings to act within.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Hemsjukvårdscentralen began its work from Tunåsens Hospital in Uppsala in 1962, with the purpose to give conomic support to people who nursed their chronic sick relatives in home. Hemsjukvårdscentralen ended its work in 1987, and delivered its archive to the County council of Uppsala in 1988. About half of the archive consisted of medical records of the patients who had received economical support, and many of the archival records was considered as ?work papers?, non-archival records that could be discarded. Two obvious problems emerge from the organizing of the records.

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

This paper analyses the character judge Holden in Cormac McCarthys novel Blood Meridian through an ethical perspective. The author uses several methods to analyze the character ethically, such as the western-genre, McCarthys authorship, evil as an ethical term and Friedrich Nietzsche's theory the Übermensch. The author then uses a selective group of scenes and chapters from the novel to highlighting the distinctive ethical characteristic of judge Holden. The author finds judge Holden to be the very principle of violence and blood shedding, defending and distributing these principles in his words and his actions throughout the novel. Triumphantly proclaiming his victory, judge Holden embodies the principle that whoever has the power to perform any action has then the moral right to do so.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no longer be obvious. Representation can be interpreted in many ways and there is a need for a more distinct definition of the rule that the municipalities shall be governed according to the principle of representation. It should also be further investigated how the new technology can be used to increase the use of direct democracy. The municipalities ought to work to supplement the representation with direct democracy in the form of active discourse with the citizens.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

This study aims to explore purposes of daily workshops for persons with disabilities. The method used was qualitative interviews. An inductive research strategy was used. Half-structured interviews with six managers of daily workshops were carried out, wherein they expressed their intentions with the daily workshops and the reasons for people to participate. The interviews were analysed with Antonovsky´s salutogenetic perspective, in which Sense of Coherence, SOC is a main concept, and with the normalisation principle.

Directive 2006/54/EG from the European Union concerns the equal rights between men and woman and the principle of equal rights. The purpose of the directive is that the member states provide the equal rights between men and woman. Affirmative action is one exception from the principle of equal rights which is settled in directive 2006/54/EG, article 3. The purpose for the affirmative action must be to encourage the equal rights between men and women.EU has specific criteria to use affirmative action, which is created by praxis of the Court of Justice of the European Union. These criteria are that the affirmative action must involve an objective assessment, there must be equal qualifications between the person which is affirmative action and the person who is not, the positive action cannot be automatically decisive and this special treatment should be proportionate to the purpose.

The debate regarding the relationship between state sovereignty and the protection of the hu-man rights was at its peak during the 1990?s. Never again the world wanted to witness the atrocities committed in Rwanda, but at the same time some states argued in favor of a strict interpretation of the principle of state sovereignty and non-intervention. In 2001, ICISS was created ? a commission with the aim to find consensus in the question of how the world should respond to mass atrocities committed by a state against their own people.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

This essay aims to examine and compare the attitudes of decision makers in the local government and representatives of pensioners in two different geographic areas. The main questions were:- their attitudes towards the "stay home principle" (kvarboendeprincipen, a principle that aims to make it possible for people with a handicap, disease or age to stay in their homes instead of moving to nursing homes).- their attitudes towards nursing homes for old people- their attitudes towards the possibility of staying at home when you are old and handicapped and in need of care.The essay is built on qualitative research methods, based on interviews and on a review of research in the field.The author found a complex picture of attitudes. Everybody thinks that the best is to live in your own home as long as possible, except from those who live with Alzheimer´s disease. They showed different opinions on the issue of the need for moving to nursing homes. This might result in forcing people to stay at home.