Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Inspections within the building industry are surrounded by a rigorous set of rules presented in AB 04 and ABT 94. There are several types of inspections but the final inspection has the biggest legal implications and is important in many aspects, since it?s the one that ends the contract time for the contract i.e. when the contract is passed on from contractor to the client. It is also a confirmation on how the contract has been carried out and that the potential guarantee times after the contract will start to apply. The objective of the following report is to find out what different types of inspections there are as well as a legal understanding about what happens before, during and above all after the final inspection.

The purpose of this thesis is to discuss the possibilities of, and interest in, a digital download service at the music departments of the libraries. I chose to conduct my study at the city library of Gothenburg. I studied the legal download services that exist today and I did a statistical survey among the users of the music department, followed up by interviews to see how they took to the idea. From the inquiry I learned that a majority of the users was negative to having a digital service replacing the physical department, although a majority was positive to try a digital service. I also used the inquiry to compare the reasons for downloading music to the reasons for borrowing records from the library, but there was no significant difference.

AbstractThe Swedish National Board of Health and Welfare has since a year or so started to introduce a new way to work with childcare investigations within the social services. This new concept, BBIC, is meant to put the child?s needs in the first room rather than the grownup?s as it used to be before. This study is about to examine how BBIC affects the legal security of the children within these childcare investigations.BBIC was first developed in England after a massive criticism against the way that the foster home- and institutional care was handled. In Sweden, BBIC was first tested and developed into Swedish conditions in a few project municipalities for about five years but is now being introduced all over the country.

A quantitative study of student opinions of litterary teachings of upper secondary school pupils in their last year of education at the level..

In this paper I present a website on the Internet. The EuropeanLinkTreasury ELT is a resource to Swedish children between 10 and 15 years of age. I am looking at this resource from a gender point of view. I want to see if ELT has thought of this perspective. Are there as many websites for girls as there are for boys? I want to see if the text is separated between gender.

The reconstruction of a central area in Stockholm named Slussen (The sluice) has frequently been portrayed and debated in media over the last few years, escalating around December 2011 when the major decision regarding Slussen was to be made by the city council. The area serves as a traffic node connecting the areas of Södermalm and Gamla Stan (Old town) together. The last major change of Slussen was completed in 1935, best described as a modernistic traffic and architectural piece of work. It is indisputably an area of importance for the city of Stockholm, its citizens and visitors. How has media reported the development of the New Slussen project?The analysis, and the conclusions drawn from it, will be based upon and performed with a quantitative content analysis and critical discourse analysis.

The aim of the study is to investigate how social workers relate to the self-determination in cases that involve people who have dementia. To investigate this we have chosen to build a qualitative study. The study is based on four interviews with social workers in elderly care in Sweden. To analyze our material we chose the concept autonomy, and legal texts from the Social Services Act (SFS 2001: 453) and Parental code (SFS 1949: 381). Our results show that social workers are often forced to deviate from the law and guidelines to ensure the best for the person with dementia.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

This is a study of predictions made by the press during the financial crisis in Asia in the autumn of 1997. The study includes a qualitative, quantitative and comparative analysis of the Swedish newspapers Dagens Nyheter, Svenska Dagbladet and Dagens Industri. In the last chapter a quantitative analysis of the newspaper Finanstidningen, that today no longer exists, has also been made for comparative reasons. A theoretical framework is also set in the study to explain how the predictions can affect the economy. The quantitative analysis shows that 2/3 of the texts in the traditional morning papers Dagens Nyheter and Svenska Dagbladet included predictions about the crisis from an Asian or global perspective, while only 1/3 of the texts in the financial newspapers Dagens Industri and Finanstidningen included such predictions.

This thesis examines the reasons behind the Swedish migration policy reform which led to a replacement of the Aliens Appeal Board by the Migration Court. This introduced a two-party procedure, oral hearings and enhanced transparency. It was designed to guarantee the rule of law and to thwart political arbitrariness.The transfer of power from representative institutions to judiciaries is referred to as judicialization, and the Migration Courts may be considered a typical example of this phenomenon. However, this can be questioned. The straggling nature of the term implies everything and anything unless cautiously defined.

This study compares the sample variance of the mean in a simple random sample (SRS) and a systematic sample from a surface. The study also compares the prediction error variance in a SRS and systematic sample from a random field. Recommendations are presented on which method to use in the clearance and exemption process in the nuclear industry. The results indicate that quadratic systematic sampling outperformed SRS in most instances and proved to be especially efficient in the presence of a long-ranged covariance function and high sampling intensity (i.e. short distances between observations).

I denna uppsats tillämpas multipel regressionsanalys med syfte attpredikera huspriser i Falun. Data som består av dels priset vid ett antalhusförsäljningar och dels ett antal eventuellt samvarierande förklarandevariabler analyseras. Två lämpliga, modeller som på ett så precist ochenkelt sätt som möjligt förutsäger en kommande försäljning av ett hus tasfram. I den första finns en mäklarfirmas utropspris med som förklarandevariabel i den andra inte. Prediktionsförmågan för de båda modellernablir inte användbar i praktiken men bättre då utropspris finns med.

Skin temperature is detected through signals in unmyelinated C-fibers and thin myelinated A?-fibers in the peripheral and central nervous system. Disorders in thin nerve fibres are important and not rare but difficult to diagnose by the most common neurophysiological methods. In this pilot study different methods for quantitative sensory testing, QST, were compared to give some ideas about which method could be the most efficient to use in order to point out injuries of the sensory system in clinical practice. The comparison was made between Békésy (separate warmand cold thresholds) and Marstock test (combined warm and cold thresholds).

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..