Abstract The IT- business is a fast growing business trade. This expansive line of business continuously demands flexibility both economically and legally. It is, today, of great importance to have knowledge about your own trade especially when it comes to new agreements. Laws and regulations are seldom flexible and adaptable tools, this is due to the fact it takes time to create new laws and, above all, it takes time to create laws with the right effect. This is where standard agreements enter the scene.

The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

This study examines the background and nature of the credit default index swaption (CDIS) and presentsrelevant methods for modelling credit risk. A CDIS is a credit derivative contract that gives the buyerright to enter into a credit default index swap (CDS index) contract at a given point in time. ACDS index, in turn, is a multi-name credit default swap (CDS). Within the eld of research, thisthesis identi es the CDIS pricing models presented by Jackson (2005), Rutkowski & Armstrong (2009)and Morini & Brigo (2011) as the most recognized and developed. These models are evaluated byreconstruction in a numerical software environment.

This essay is about the origin, planning and establishment of the European Space Research Organisation's (ESRO) sounding rocket base Esrange outside Kiruna in Northern Sweden. Three main questions are examined. First I show there were not just scientific and technical but also political, economical as well as military reasons to build a European rocket base. Second, I scrutinize the reasons to choose Northern Sweden as the location for the rocket base. As it turns out, the main reasons were the favourable location of Northern Sweden within the aurora oval zone, the proximity of the Kiruna Geophysical Observatory, and the possibility to use a large, although not quite uninhabited, area where the launched rockets could crash.

The Common Agricultural Policy has been a burning topic for debate for severaldecades. According to the CAP:s opponents it's effects include pollution, market distortionsand not least a huge expense for the European union.In this study we seek to explain why the CAP has remained almostunreformed since it's constitution in the 1950:s. The means by which we do so isa case study where we analyze the CAP by using three different theories; liberalinter-governmentalism, realistic trade theory and new institutionalism.In the final chapter we conclude that the theories complement each other. Newinstitutionalism explains the rigidity of the CAP. The liberal perspective explainsthe origin and the logic behind the policy whereas the realistic point of view putsthe policy in the light of an international economic theory and recognizes nationalpolicy makers roll in the inflexibility of the CAP..

This master's thesis on the subject of public law will deal with the implications ?Directive 2001/18/EC on the deliberate release into the environment of genetically modified organisms? might have on the Swedish legal system. The purpose of the directive is to harmonize the European Union States legislation regarding licensing of the deliberate release of GMO?s into the environ­ment, this to maintain a high level of environmental protection and at the same time preserve the internal market of the European Union. The thesis will primarily examine how the provisions of the directive relating to the general principle of good administration have impacted the proce­dural autonomy of Sweden.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The aim of the thesis is to highlight external factors to explain why the EMU was created. The external factor considered here is the monetary policy of the United States, which often conflicted with European interests. The statistical data in the thesis, as well as previous research, show that even though the EU economically in many ways had become an equal partner of the US during the second half of the 20th century, the union still faced US influence and dependence.The results of the thesis can be explained with neorealist theories on power measured as an actor's distribution of capabilities and balancing of power. An actor that is equipped with the world's leading currency is more independent from others. Other actors, on the other hand, become increasingly dependent on the major currency and the policy of its owner.

In this thesis I analyse and discuss what impact the 2003 U.S lead intervention in Iraq, had for the cooperation against global terrorism between the European Union and the United States. Six years have passed since the Bush administration decided to go on with the intervention, even though they did not have the necessary UN mandate. Due to unsuccessful argumentation in favour of the intervention by the Bush administration, the world got divided. George W. Bush reference to a ?war on terror?, which passed almost unnoticed by Americans, rang alarm bells in many European countries.

In this thesis, the Swedish venture capital market and its profitability is analyzed. Venture capital is defined as capital that is invested in the early stages of a company's life cycle, in the two investment stages seed/start-up and expansion.A common view is that the profitability of Swedish venture capital has not been, is not and will probably not become high either. With this in mind, we try to answer to the following questions in this thesis:? What has the profitability of Swedish venture capital actually been historically?? Which reasons could be found in order to explain the historical returns for Swedish venture capital, and which factors has been identified in international comparative studies between venture capital markets?In order to answer these questions, data showing historical returns for the Swedish, European and American venture capital market has been gathered, an extensive literature study has been performed, and three interviews with participants from the Swedish venture capital market has been conducted.We conclude that the historical returns of Swedish venture capital is in line with the general view that they have been low. We also see a trend where Swedish venture capital funds that are not specialized in one investment stage generate lower returns than more specialized funds.

Konsten att berätta historier med bilder och illustrationer är något som har funnits i flera tusen år. Detta kandidatarbete undersöker ämnet illustrerad narrativ och redogör olika aspekter och principer som är avgörande för att man ska kunna förmedla ett budskap med hjälp av illustrationer. Idag förknippas illustrerad narrativ framför allt med serietidningar, bilderböcker och grafiska romaner som berättar en narration i form av en serie av bilder. Under den teoretiska delen av arbetet har jag först gått igenom illustrerat narrativs historia och sedan redovisat principer för det moderna illustrerat narrativet. Jag har också forskat kring bildens kommunikativa värde och samspelet mellan bild och text.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.