After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.

The purpose of our research is to explore the investigation process of the cases of unaccompanied children by the social authorities. We present both national and international legal documents which are of importance to subject we have chosen. We also aim to study how these are put into practice by social authorities. This can help us to identify the problems and shortcomings in social authorities` practices in dealing with unaccompanied children?s cases.

This masters thesis concerns three different types of cataloguing within three different memory institutions museums, archives and libraries. The focus lies on the cataloguing elements which are compared in order to illuminate similarities and differences. The Regional Archive and The National Museum of World Cultures - both in Gothenburg - were chosen and compared to KRS, the Swedish counterpart to the Anglo-American Cataloguing Rules, AACR2, 2: nd ed. The purpose of this comparison is partly to display the elements in order to make students disciplines, but also the staff within archives, libraries and museums to become conscious of each others cataloguing methods in regard to future cooperations within the memory institutions and to see if it is possible to create common cataloguing rules for archives, libraries and museums. The questions asked in this thesis are: 1.

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

The purpose of the project is to determine the impact of solar cells and electrical vehicles on the future electricity grid and distribution network. Future electricity grids will be affected differently than it does today. Therefore, it is important to determine the impacts so that the current electricity distribution system can be developed and redesign to achieve the future demand. In Sweden, government has changed rules and laws in order to make it easier for private sector to invest in renewable energy sources. Our project focused on the impact of the solar cells and electric vehicles on the low voltage electricity distribution.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

Yahtzee is a popular dice game around the world. The complexity makes the game interesting to play and analyze. This report compares the effectiveness of the mathematically optimal strategy with a strategy that can be used for casual play. The rules used are those of the Nordic variant Yatzy, in which a few but important rules are different from the American Yahtzee. To evaluate the everyday strategy 100,000 games was simulated in a java program written specifically for this purpose.

The aim of this essay is to describe and analyse the legal complications that arise in connection with preliminary investigations involving several juvenile offenders, where all suspected persons have not attained the age of criminal liability. It is also intended to give a broad analysis of the concept preliminary investigation, with particular emphasis on juvenile offenders. It further analyses the legislation and legal complications on the basis of a rule of law perspective. The method previously used is court dogmatic, where in front law text, preparatory work, case law and legal doctrine have been used in order to present the existing sources relating to the subject matter of discussion. The criminal investigative bodies consider juvenile offenders are regulated under the Swedish RB 23 - 28 chapters, FUK and LUL.

This study is investigating what conditions can strengthen an alliance and which obstacles there are. Coercion aspects can also influence an alliance and are therefore also written about. The asymmetrical relationship between the social worker and the juvenile delinquent is investigated also with in regards to the tacit and explicit coercion when they are entering care. The study is focusing on the consequence/influence programs that the juvenile delinquents can be sentenced to because of their crimes. Counseling is a major part in these programs.