Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

The purpose of this thesis is to investigate the degree of influence of holes in the web of steel beams with long spanson weakening of their bearing capacity. Making holes in the web of the beam generally reduces the bearing capacity of the beam. However, it might be necessary seen from both an architectural perspective as well as from a building services perspective by creating an opportunity for building installations.The objective of this thesis is to examine how much an I-beam can be weakened without sacrificing safety and functionality. The investigation has been done by using Finite Element Method through commercial software.The regulation for structural design of building structures in Sweden used to be specified in the document known as BKR. But this was replaced by the European norm Eurocode back in May 2011.

Swedish law is very keen on the fact that every person should be treated equal when facing the legal system. When it comes to cases concerning children, social workers and judges are expected to strictly obey the rules of the law but at the same time make individual judgements based on the best interest of the child, something that requires a great deal of empathy and knowledge. Is it possible to live up to the maxim about equality and to simultaneously see the individual needs? With so many different parties and angles in the case, how does one manage to make a solid appraisal of the situation that truly serves the best interest of the child?The purpose of this study was to examine the capability within the social services with focus on objectivity. More specifically it's aim was to find out how the social workers and judges see their capability of being objective in the investigations concerning children.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

This essay is about how basic democratic values are formed in preschool. I have focused on children´s abilities to take on responsibility and also, on the importance of relationships in the development of democratic values in preschool.This essay starts in self-perceived dilemmas, based on my own feeling that the children should have more rights and that the preschool often has too many unreflected rules and routines. The dilemma has been reflected on and has been discussed in relation to other theories. I have also reflected on my own behavior as a teacher and to what extent this behavior has influence on the outcome.The relationship between the governing documents and the work in preschool has been reviewed with the conclusion that they are not synchronized with each other.The investigation shows several examples of the meaning of a good working relationship between teacher and child and that children´s own sense of responsibility should be taken seriously and be recognized as a resource.In the discussion with the theories a connection between democracy, relationships and children´s responsibility was detected. The meaning of a good working communication and the teacher?s significance for the development is central and is made visible and problematized.The concluding words show how the approach to democratic and fundamental values must come to a change in preschools, a change that the teacher partly is responsible for.

Syftet med uppsatsen, att utreda de skillnader i rättsverkningar som finns mellan Natura 2000-områden och vanliga naturreservat,har jag uppnått genom att använda mig av traditionell juridisk metod. Genom att jämföra lagtextformuleringar, förarbeten och bakgrund till bestämmelserna om de två områdesskydden har jag funnit att reglerna om Natura 2000-områden har en betydligt större räckvidd än bestämmelserna för vanliga naturreservat. Allehanda verksamheter och åtgärder omfattas av den särskilda tillståndprövning som gäller för ingrepp i Natura 2000-områden, medan vanliga naturreservat har begränsad räckvidd till de ingrepp som stadgas i reservatsföreskrifterna. Jag har även funnit skillnader när det gäller inrättandet och upphävandet av områdesskydd, och resultatet är att EU-kommissionen utövar en stark kontroll vad gäller Natura 2000-områden. Kommissionen kan tvinga medlemsstaterna att inrätta särskilt skyddat område, och om medlemsstaten vill upphäva skyddet måste samråd ske med kommissionen.

The purpose of the study is to investigate educators? attitudes and didactic positions on popular culture as a form and a means of children?s learning in preschool. The questions posed in the study are:? How do the educators define popular culture, which examples of popular culture do the educators give?? How do the educators describe the spoken and unspoken rules and positions regarding popular culture in preschool practice?? What are the risks and benefits when including popular culture in preschool, according to the educators?In this qualitative study four educators from different preschools have been interviewed. The preschools take as a starting point different educational philosofies.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

The defence unit´s archive stretches over a time limit between the middle of 1971 to the end of 1987. The records the archive mainly contains are concerning the civil defence, inspection and construction of shelters, war- and crisis planning. The majority of the records are registered record, as often is the case with an authority?s archives. The main problems that occurred concerned what should or shouldn´t be public, the principle of provenance and what to prioritize; finish the project before deadline or make sure the records are prepared for a storage that ideally should last for several lifetimes..

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

This study is aimed to increase the knowledge about the Swedish immigration authorities? assessment of the asylum applications based on particularly distressing circumstances, submitted by disabled undocumented migrants. Making an attempt to explain the reasons of asylum-seekers? health deterioration during the asylum process, this study determines the factors in migration authorities proceedings affecting such deterioration. Documents in five personal files concerning six disabled asylum-seekers, whose applications were declined, were studied by applying two observational methods: content analysis of the documents in the personal files and non-participant observations made during receptions of undocumented migrants at the Swedish Asylum Committee.

The works of an employee within an authority involves many laws and rules that have to be followed at the same time every case is unique and the resources are limited. This study wants to illustrate how national environmental goals are applied by länsstyrelserna in Sweden. How does the implementation of the environmental goals works by länsstyrelserna in Blekinge, Skåne and Örebro län? Which problems creates obstacles in the implementation of the environmental goals according to länsstyrelserna? What differs between länsstyrelserna in the implementation? Mainly it is the complexity of problems that will be illustrated here, which may result in different implementation sof the environmental goals by länsstyrelserna or that the environmentalgoals do not applys like intended. In this study sixteen national environmentalgoal are examined; ?fresh air?.

Pupil achievement and behaviour in schools was earlier seen as given by socioeconomic and biological factors. But since the late 1970s the school effectiveness research has come to give school factors a much greater role for pupils? attainments. Research has shown that schools´ pedagogical and social climate, which is to be seen as a complex product of deeply felt values and norms held by school principals and teachers and developed through practical actions, can explain variations in effectiveness between schools. Effectiveness is here to be seen as a higher mean cognitive and non cognitive student outcome than is expected with regard to initial attainment or family background.

The ambition to use evidence based treatments has spread within the field of Swedish social work. The number of treatments with claim to being evidence based has grown but the research concerning implementation; the procedures being used to introduce new methods in organizations and assure that the method is being used appropriately and continuously, is scarce. The aim of this study was to examine the implementation of Functional Family Therapy (FFT), being an evidence based treatment, in an organization providing social services in the public sector, in Sweden. We used a qualitative research design and conducted interviews with persons involved in the implementation of FFT in the social services in a town in the south of Sweden. We used the practice guidelines provided in Evidence Based Practice (EBP) together with recently published meta- analyses of implementation research, in the field of social work, to examine the implementation of FFT, as being an evidence based treatment.