This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

AbstractThe purpose of this essay is to investigate the priority rules in the event of termination due to redundancy, the rules functions according to the Swedish labour market and which other alternatives that exist besides the priority rules. The alternatives to the priority rules which are introduced in the essay are the Danish Flexicurity-model and a proposal from the Långtidsutredningen 2011. The rule of priority is a very controversial law at the Swedish labour market, which makes the essay also describing the criticism against the rules. The criticism that the essay presents claims that the rules of priority contribute to immobility effects for particularly older employees. Further on the essay presents the criticism towards the rules, that they disadvantage young employees on the labour market.  The essay investigates also what the researchers say about the criticism.The results that are presented in the essay points to the fact that the rules of priority contributes to the immobility effects of employees but the rules can not be claimed to be the only reason.

When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.

ABSTRACTThe EU as a normative power in Belarus ? a critical caseBy Anna JohnssonUniversity of VäxjöSchool of Social SciencesSpring semester 2007The European Union?s identity is a much debated topic. Some say it?s a unique actor in the international arena because of the different tools it has at its disposal. Ian Manners claims that the EU is what he calls a normative power.

The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of Law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.

Sex equality law within the European Union is well developed and has since the Rome Treaty, given rise to several directives and other judicial acts on this matter of community law. The concepts of direct and indirect discrimination emerge from the general principles of Equal pay and Equal treatment and have been codified and amended several times until present.The lasts years, authors within the field of Equality Law has been pointing out that there is a common desire for simplification of discrimination law in Europe. The question has arisen whether this simplification could be implemented trough the introduction of a general justification defence for direct sex discrimination.The concept of direct sex discrimination - when a person of one gender is treated less favourably, on the grounds of gender, than a person of the other gender would be treated in similar circumstances - leaves no possibilities for such justification today. Indirect sex discrimination ? which arises from the equal application of neutral rules that shows an adverse impact on one group ? can be justified if the rule answers to true requirements of the job.Does the proposition that direct discrimination should be justified find support in the inconsistency of the present legislation? This paper will examine this and other questions concerning the wish for a general justification defence through studies of case law from the European Court of Justice as well as differing opinions from authors within the field of equality law..

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

This paper presents an investigation into the relationship between inmates and staff in a high security prison in Sweden. The primary objectives are to investigate this relationship from an inmate perspective and to identify key factors that may promote or hinder rehabilitative interaction with staff. Empirical data utilized in this study consist of semi-structured interviews carried out by the authors with nine inmates currently in custody of the treatment facility within the prison and six inmates housed within the study facility. This data collection method is an extension of grounded theory and four key themes were generated from the data analysis. The first of these examines the effect of rule enforcement on prison atmosphere and subsequent staff/inmate relations.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

With increased need for flexibility in timber deliveries, forest roads become an important factor. The disintegration of roads during the spring season can be avoided if it is possible to rule cutting areas to stands with good carrying capacity along roads with good carrying capacity. The goal with this work was to create a method to find the stands with high carrying capacity located near roads with high carrying capacity, and select them into a collection file. The method was based on Esri ArcGIS 9 and the tables that follow within that program. The method resulted in four different themes: 1. Collections with GYL 100 that cross the bufferzon for 0, 1, 2 and 3 class roads. Result 36 collections. 2. Collections with GYL 100 and 200 that cross the bufferzon for 0, 1, 2 and 3 class roads.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Denna komparativa studie behandlar de faktorer som spelat in i militärregimernasfall i Grekland och Argentina. Som teoretiskt ramverk för analysen utgår vi ifrånO´Donnell och Schmitter "Transitions from Authoritarian Rule" samtHuntingtons teorier i "The Third Wave". Studien är av "mest lika design", varssyfte är att finna de faktorer som de båda transitionerna delar, för att därmedkunna dra generella slutsatser om faktorer bakom militärregimers fall.Resultatet visar att bakomliggande faktorer i de båda fallen ärlegitimitetsproblem, liberalisering, civil society, liberalisering, hard och softliners,mobilisering av civila politiska aktörer, samt de slutgiltiga militära nederlagensom transitionsutlösare. Studien visar att den viktigaste av dessa faktorer ärlegitimitetsproblemet, eftersom denna faktor på ett eller annat sätt är kopplad tillövriga. Vidare visare studien att ekonomisk instabilitet spelar en stor roll imilitärregimernas fall, vilket inte lyfts fram i teorin..

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.