In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The aim of this paper is to examine how The Swedish Library Classification System, also known as the ?SAB-system?, has classified popular music. The investigation is limited to the classification category of ?Yx Jazz, Rock and Popular Music? within the SAB-system. The development of this category is studied.

The main purpose of this study was to examine how social workers interpret and legally practice the 6 § LVU (Care of Young Person´s Act) in regards to legal cer-tainty. The papers intention was to investigate and describe the legal scopes limits and deficiencies, linked to practical social work. The study was composed on a legal dogmatic method which implies to examine the law and its elaboration. The investi-gation was based on different court rulings of care of youths according mostly to 6 § LVU. Perusal and interpretation of the rulings have been necessary in order to clarify the issues.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

The aim of this thesis is to examine how the EU directive 2004/35/EC on environmental liability impacts the Swedish administrative legal order. The thesis examines the directive through two main EU principles - the principle of good administration and the principle of procedural autonomy. The EU principle of good administration as a concept contains various procedural and substantive obligations that make up the subject for examination of the directive, both as regulated in the directive and as general principles of EU law. The directive is analyzed using a comparative method to determine to what extent the procedural and substantive principles of the directive impacts the Swedish administrative law, and weather or not the Swedish regulations comply with the EU principle of good administration.The results of the study shows that, althought there?s a general principle of national procedural autonomy, the EU principles of good administration do affect the Swedish administrative regulation in various aspects, through the implementaion of the directive on environmental liability as well as general principles of EU law.

The thesis will discuss the interpretations of the two requisites; Control and improper means in the paragraph concerning trafficking in human beings, who can be find in the Swedish penal code chapter 4, section. 1 a. This paragraph is worded in a way that indicates that the paragraph is misinterpreted and that it is therefore hard to proof that the present requisites have been used or fulfilled. However, Sweden has by accepting international legal framework committed itself to do anything in its power to prevent, suppress and punish trafficking in persons. The interpretation of the paragraph has shown that the difficulties have mainly depended of its indistinct formula.A new review published in April 2008 shows that the paragraph should be afforded a new wording, and therefore contain new requisites.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

AbstractThe use of standard agreements can hardly be overestimated in the society of today. The amount of standard agreements should barely decrease. One of the standard agreement?s main purposes, to make the concluding of the contract more effective, strongly agrees with the companies will to accomplish fast concluding of agreements using as small resources as possible A dispute that can arise in these contexts is that dissimilar standard agreements collide. Between nations this is called Battle of Forms.

This thesis takes its starting point in the 27 Chapter 1, section 1 of the Swedish code of judicial procedure, where the following is found:?objects reasonably presumed important to a criminal investigation or taken from a person through a criminal act or subject to criminal forfeiture may be seized?In this thesis we have investigated what kinds of problems occur when the seized object is part of an investigation of IT-related criminality. We have used methodological investigations of Swedish laws, legal usage, and the preliminary work with laws. Further have three interviews been made with different actors affected by or involved in seize of objects. These persons were a police officer, a public prosecutor, and a person whose object has been seized.The result we present is that there exist three kinds of problems related to objects that are seized within the demarcation of this study.

If not purified leachate from landfills would cause damages on the environment. At most landfills in Sweden local treatment of leachate is achieved, at the rest the leachate is transported to sewertreatment. While no comprehensive legal provisions for discharge exist in Sweden there is a difference in discharges between the installations for landfill. If no comprehensive legal provisions is produced guidance must improve.Treatment of leachate and self monitoring system at fifteen installations in Sweden has been studied and compared. A study of literature about different treatment solutions has also been performed.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

In the directive 2008/104/EC on Temporary agency work there is a regulation concerning that there shouldn?t be any restrictions or prohibitions in national legislation if it can not be attributed to the public interest. According to that the purpose of this paper is to investigate whether the Swedish law about reemployment in 25 § LAS is a restriction for temporary work agencies, it?s role on the labor market and also to investigate what consequences a restriction can have from a diversity perspective. To fulfill the purpose I have been using a legal dogmatic method based on determination of the current law.I have by the legal research determined that reemployment is not a restriction for temporary work agencies.