The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Information Technology (IT) makes it possible to electronically distribute data between actorswho are in geographically diverse areas. Nowadays, information is sent less frequently throughtraditional correspondence in favor of faster electronic equivalents via the internet.Despite effective IT environmentand secure encryption techniques choose some actors to sendinformation through physical delivery. This phenomenon occurs in those working withconfidential information as it is handled by a number of rules and safety regulations.Based on a set of rules and requirements, we have looked over the possibility of sending sensitiveinformation electronically over the internet. The aim was to find general guidelines for howcompanies and organizations should manage and send sensitive information over insecurenetworks. This led us to our research question: How can information be exchanged betweenactors in geographically diverse areas be categorized and encrypted so that it can be transportedover the internet without security or integrity deficiencies?To answer the question, there was a case study at a defense company.

Article 5.1 in the Brussels I-Regulation regulates special rules on jurisdiction for contractual disputes. The aims of this thesis are to determine the location as provided under Article 5.1 b), as the place of performance for the obligation in question. The focus of this thesis is the problems that occur when services, according to the contract, are to be performed in several Member States..

The aim with my work is to get a deeper knowledge about the preschool's views of environmental work. I also want to examine how the preschool teachers along with the children work with the project Green Flag in the preschool. I have used structured interview with two teachers in a preschool that works with Green Flag. Green Flag is an environment certification and is an evidence on that one works daily with a document aimed environmental work along with the children. I have found out that each year they work with different themes within Green Flag.

Aquaponics is a food production system consisting of a consecutive cultivation of plants and aquatic animals, fish or shellfish, in recirculating water. The plants feed on the nutritious effluents from the fish tank and bacteria converts ammonia from the fish tank into nitrate that is absorbed by the plants. The plants receive nutrition and the fish gain purified water. The environmental impact of the production of fish meal and fish oil used in conventional fish feed includes a large consumption of fossil fuels with subsequent carbon dioxide emission. The aquaponic system can be made environmentally sustainable and self-supporting if supplemented with a vermicompost/vermiculture for the production of worm protein as a fish feed. Vegetable waste from the hydroponic part of the system can be reused as worm feed in the compost and the protein rich worms can be harvested, dried and grinded and brought back to the aquaculture as fish feed. As a first step in this direction, I have investigated the effect of recycling of vegetable waste in vermicomposts on the growth and number of earthworms (this was evaluated after harvesting). The hypotheses were that earthworms can be cultivated in the vegetable waste and that by adding manure to the vermicompost it is possible to obtain a nutrient content adequate to support a continuous worm harvest, in other words create a vermiculture. Eisenia fetida and Dendrobaena veneta were grown in 20 L bins containing peat mixed with either poultry or cattle manure. The proportions were 70% peat and 30 % manure. Discarded plant parts from lettuce cultivation was added to the vermicomposts (35 g per week) and water was supplied with 0.8 L per week.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

Personal Life Coaching is a new profession in Sweden. A Personal Life Coach wants to empower his/her client to make changes, clarify needs and reach goals. A coach can also be just a pivotal human connection for dialogue. The need for coaching has grown due to the societal changes and unsure rules on the labourmarket. Personal Life Coaching lays the groundwork for competence development and good health..

AbstractSince the Act Regarding Support and Service to Certain Functionally Handicapped Persons (LSS) were introduced in 1994, social care and service have increased inSweden(SFS 1993:387). The implementation of the act has caused many changes and also progress within the social care system. One main change is the division between public (provided by the municipalities) and private care providers. This division has led to many questions about how leadership is organized within different public and private organizations.The purpose of this study is to investigate differences between leader?s experiences of their role and working conditions within private and public assistance care for disabled.

The Brussels I-Regulation, often referred to as the Jurisdiction Regulation, is said to be the matrix of the European judicial cooperation system within the area of international private law. The Regulation states how jurisdiction is to be determined in an international dispute. The aim of the Regulation is to ensure that parties in a dispute within the EU have access to justice.The Regulation is considered to be working well in general, and have been since it came in-to force in 2007. Although it is held to be well functioning it does not exclude that some improvements might be needed. The commission ordered a review of the Regulation and the result was that some deficiencies were identified.

The purpose of this paper is to study the rules of the bill 2007/08: 136 "Areformed sick-leave process of increased return to work" as related to therehabilitation chain. In the interpretation of the material I have used the ?practicallegal method? and a minor empirical study has been conducted to find out howRegion Skåne and UMAS adjust their activities to the new regulations.The government aims to reduce sick leave and on March 19, 2008,the above mentioned bill was presented to the Riksdag. The bill is a part of thegovernment's package of measures and contains proposals for a revised sick-leaveprocess. The rehabilitation chain is a part of the package and includes actions witha tighter schedule.The employer is still after the new rules playing a central role in thesick-leave process and must through early and continuous contact with theworkers start the rehabilitation process.

This study draws from Zygmunt Bauman´s theory that a governmental policy of values can reduce the personal responsibility and moral choices for employees, to focus only on maintaining the government?s internal rules and regulations. The apparent risk with this type of moral attenuation is that the employee is deprived of the possibility to react morally on conduct of the government?s external misuse of power. In this study, this theory is connected to the Swedish Armed Forces? policy of values, as these values do not include a critical standpoint for officers and soldiers.

Council Regulation 1/2003 regulates the application of the competition rules set out in Articles 81 and 82 of the EC-treaty and establishes a reform of the European Competition Law. The purpose of this paper is to illustrate the complex of problems that the regulation leads to concerning the legal certainty for companies within the European Community..

For centuries inbreeding has been used to refine traits in dogs, making desired traits more hereditary and thereby, different breeds have been invented. Breed standards have been written for each of these breeds, describing in detail the different characteristics of each breed. When humans start to choose which animal to breed from, so called artificial selection, taste is put before function and the laws of nature, the natural selection, cease to apply. During this development, pedigree dogs have gone towards more and more extreme exterior characteristics and the dogs may have inherited various, more or less, severe problems for example compromised vision, impaired ability to move and difficulties to breathe. However they can still survive and reproduce because humans provide them with the conditions to do so.

Eutrophication of the Baltic Sea and Swedish lakes remains a major problem despite many years of effort to reduce the emissions of nutrients. One major source is waste water systems, especially private sewage systems. These sewages accounts for a very large share of nutrients per capita in comparison with citizens connected to larger sewage treatment plants. Norrtälje community has the greatest number of private sewage systems in Sweden. Discharges of nutrients, especially phosphorus, to the Baltic Sea from these sewage systems are significant.