The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

Investment aid is a part of the Rural Area Programme, which contains support to Swedish agriculture and the countryside. There is a new programme every seventh year and SLU (Swedish University of Agriculture) has the mission to perform the evaluation of the previous programme, which lasted between 2000 -2006. The investment aid's aim is to support investments that, among other things, support the adaptation or conversion to more environmentally friendly production methods, improves the product quality, develops new or complementing activities, and improves the environment and the animal- and working environment. The question is if it's only money that matters for these kinds of investments to be done and what has happened with the money that was paid? This thesis investigates how the investment aid has affected the receivers.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

This report is about accessibility in a station environment. Studies have been made about how an accessible building should be designed. Accessibility is an important issue when striving for a society with equality as the foundation. Sweden is one of the most accessible countries when speaking about the built environment. A result of prosperity and a well-managed democracy.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

 AbstractDate:                                  2009-06-03Level:                                 Master thesis in Business Administration, 15 pointsAuthors:                            Branka Milencovici            Deniz SolmazTutor:                                Ulla PetterssonTitle:                                  The Swedish code of Corporate Governance - How the code administers in larger stock firms.Problem:                           The Swedish code follows the value of "comply or explain" when firms depart one or several rules, the reasons should be explained in the corporate report. The code does not include reasons for differences, it's up to the management themselves to take action. Is it possible to see if the code has been administered? Do differences prevent? Which are the most common? Is there any motivation?  Purpose:                           The main purpose with this essay is to study how Swedish firms administer the rules of the code in their corporate reports.Method:                            The method for this study is a deductive and qualitative approach. First we studied theory to understand the subject.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

Föreliggande uppsats behandlar lönesättning på den svenska arbetsmarknaden. Lönesättningen i Sverige är inte i vidare utsträckning reglerad i lag. Grunden för lönesättningen är att det råder avtalsfrihet och att det är upp till arbetsmarknadens parter att genom kollektivavtal reglera området. Kollektivavtalen innehåller olika typer av reglering avseende arbetsgivarens lönesättning, exempelvis anges ofta minimilöner samt utrymme för lönehöjningar vid lönerevision. Avtalen innehåller dessutom oftast lönesättningsprinciper för hur löneutrymmet ska fördelas mellan enskilda arbetstagare.

Today, we use BKR and BBK 04 when designing concrete structures inSweden, which will, in the near future, be replaced by Eurocode 2. When you are designing buildings, you will use Eurocode 2 Part 1-1 and with this new standard, some new rules and general rules will be necessary to adopt. To examine how BKR and BBK 04 tells apart from Eurocode 2 when designing concrete structures, one beam and one column with often common dimensions, is studied. The beam is designed with consideration of (considerate to) durability at bending moments, shear forces and control of cracking. The column is designed with consideration of durability at eccentric axial load and bending moments in cross section on account of (due to) geometric imperfections. BBK 04 has gone one step closer to Eurocode 2 than earlier editions and the things that are different, when calculating reinforcement, is how they use the partial factors.

This is an essay concerning the density of the city. An increasing amount of today?s cities have a shortage of space available for the erection of new buildings and settlements, especially in areas close to the city-centre. New buildings and settlements are therefore often found in the outskirts of the city, resulting in long distances between work and living for many people. These long distances are a waste of limited resources and are inconsistent with the vision of the sustainable city.The challenge for the future is to insert new buildings and settlements in the existing city-structure and in this way reduce the distances between different city-functions.The density of the city can be increased in two different ways; by inserting new buildings between existing ones or by extension existing buildings, for example by an additional floor.

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

This thesis aims to contribute to improved functional procurement of photovoltaic systems, PV systems. Functional procurement means that criteria concerning a function are set rather than specifying technical details or products. Possible advantages and difficulties in using functional procurement have been analyzed by interviews, simulations and a case study. Electricity production and surplus production for different scenarios have been simulated via MATLAB. The MATLAB script was also used to generate rules of thumb on feasible solar fraction for six different load profiles; a church, a farm, a car mechanic, an office, an industry and an apartment building.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.