When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

Internet and convergence culture has changed the terms of the media landscape. When old media converge and new ones take form, questions about how these should be classified arise, which is accompanied by new challenges in terms of ethics and regulations. One of these newfound mediums is podcasting; an expanding auditive pull-medium available through streaming or downloading on the Internet.This study, which was conducted as a quantitative content analysis, examines the use of sponsorship in four of the most popular Swedish podcasts. This was done as an attempt to understand how producers of a new and unregulated medium choose to go about presenting their sponsor, without having any ethical guidelines to follow. Traditional media is already regulated and have ethical guidelines, that for example regulate how to address a sponsor, but in the new and expanding world of podcasting there are no ethical rules and guidelines.Our study shows that the placements of the sponsorship messages tend to vary and that there is very little consensus regarding how these podcasts choose to present their sponsor.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

The main aim of this master thesis was to examine the visual ergonomics and the systematic work environment management concerning lighting issues for nurses within domiciliary care. Further aims were to examine a few existing lighting solutions, to come up with ideas for future possible lighting solutions, and to evaluate if the legal regulations for lighting is satisfying and if the regulations are obeyed in domiciliary nursing.The methods used were a questionnaire completed by 55 nurses, field studies of used lightings in cooperation with a student in industrial esign, test of ten existing lighting solutions in a laboratory environment, and a field test of five existing lighting solutions tested by nine nurses in the home of the patient.The result indicates that 40 % of the asked nurses were dissatisfied with the working light in the patient?s homes. All respondents reported poor working light close to the patient, 50 % reported that this problem occurred daily. One third reported that they had to work in uncomfortable working postures due to insufficient working light, and 15 % reported risk of making mistakes due to the same reason.

Sweden and the surrounding countries have reorganised their armies towards a manoeuvre warfare concept. In Sweden new regulations were produced in the middle of the 90s using manoeuvre warfare as a basic idea. The purpose of this paper is to produce a clearer picture of the Swedish manoeuvre warfare concept and how it can be implemented. An inductive method of working has been used, qualitative data has been gathered and studied.The Swedish manoeuvre warfare concept has been difficult to define because of indistinct actions. It is only after complementing interviews that the picture has cleared up.

This project was conducted during the spring semester 2013 at mechanical engineering program at University Halmstad. The project was conducted in collaboration with MPQ Consulting in Halmstad. MPQ Consulting is a newly established company looking to take step into the product development world. The company has already had ideas and existing products. One of the ideas is to construct and design a form of beach games whose rules are based on the volleyball rules.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

The purpose of this master thesis is to examine the opinion about school libraries among principals at the independent schools in the municipality of Lund. In order to fulfil my purpose I used a qualitative method with an introductory questionnaire, which gave background material to the interviews. All seven principals answered the questionnaire and five of them agreed to participate in an interview. Another two interviews were made with two informants, this material was included in the background material. As theoretical framework I have used literature about the school library development, the role of the principal for development and David V.