This essay discusses children?s rights and control and system of rules in HVB-homes that provide treatment for adolescences with drug abuse prob­lems or criminal behavior. The results of this study are based on interviews with four persons working in managerial positions on different HVB-homes and shows the difficulties of having a children?s rights perspective in a con­text where a higher level of control is necessary to protect the best interest of the child. The study suggests that the question of balance between children?s right and the need for controlling system of rules needs to be fur­ther dis­cussed to improve, and as far as possible guarantee that these adoles­cence receive best possible care and do not suffer unfair restrictions on liber­ties..

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

Den 1 juli 2006 trädde lagen om offentliga uppköpserbjudanden på aktiemarknaden[1] (LUA) ikraft. Lagen är ett resultat av Sveriges genomförande av direktiv 2004/25/EG om uppköpserbjudanden[2] (takeover-direktivet) som inför en harmoniserad reglering av offentliga uppköp av noterade aktier. Regleringens syfte är att garantera målbolagets aktieägare en rättvis och rimlig behandling samtidigt som önskade omstruktureringar möjliggörs. Genom principen att det är aktieägarna som själva skall ta ställning till budet och godkänna försvarsåtgärder skyddas de från ledningen. Genom principen om likabehandling av aktieägare, vad gäller t.ex.

Uppsatsen innehåller en studie av hur etiska regler, vilka framför allt återfinns inom advokatyrket, påverkar konkurrensen och de konflikter som uppstår mellan de svenska och europeiska konkurrensreglerna och dessa etiska regler. Mer specfikt identifieras vilka konkurrenshämmande effekter dessa regler medför, och vilka alternativ som finns för att kombinera etiska regler och konkurrensregler på ett sådant sätt att minsta möjliga skada uppstår för konsumenterna av advokattjänster. Resultatet av uppsatsen är att vissa etiska regler bör elimineras eller modifieras, eftersom de påverkar marknaden på ett negativt sätt utan att medföra motsvarande vinster annorstädes. The essay contains a studie on how ethical rules, here represented by the rules for the law profession, influence the competition. Furthermore are the conflicts that appear between the ethical rules and the Swedish and European competition rules identified and analysed.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

Hasselapedagogy mission in society, as a collective activity, is to help young people in LVU-care. Young people who are in need of help have shown abnormal behavior and thus become analyzed and sentenced for custodial care. The analysis and the establishment of the young people go after the rules for how a healthy life should look like. This means that there is an understanding in society about how we should live in order to fit into society. There is knowledge of normal and abnormal behavior in linguistic structures.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

Sweden needs a policy that stimulates economic growth. Year 1996 the Business Reorganization Act (1996:764) came into force. The goal with this law was to savebusiness, make it profitable and avoid unnecessary bankruptcies. Shortly afterwards itturned out that the law had no positive effect. A very few numbers of companies appliedfor reconstruction and the number of applications for bankruptcies continued to increase.In 2004, in order to stabilize the situation and bring about neutrality between twoproceedings, company reorganization and bankruptcy, the government proposed thereform of priority rules.

The society in which we live is controlled by various kinds of rules, both written and unwritten. These rules tell us not only how we should act as humans but also how we should act as women and men. Adults teach their children the rules of the society in various ways, but they also act as model figures. Children are influenced by conscious and unconscious actions and also by activities performed by the adults. Furthermore, adults write children?s books which bring the essential content into children?s lives.

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.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The purpose of this study is to gain insight on how art teacher?s reason about what is ?plagiarism? in the subject of art. This study focus on how different art teacher´s reason on the boundaries of plagiarism. What are the rules of duplicating an image before it is looked upon as plagiarism? The five interviewed teachers refer in its reasoning to the main curriculum and the rules of copyright; they also support the negative view of the plagiarism in the world of art. The theory of originality is a theory that deals with the vision of the originality in contemporary time.

In the year 2010 a transition will take place here in Sweden from the present rules how to dimension buildings in to the common rules with have been developed in Europe, the Eurocodes. Eurocode is the term for a collection standard that contains calculation rules in how to dimension constructions and buildings. They are developed by the European standardize committee.The purpose with this examination work is to get an insight of what changes this will contribute to, and how it will affect the dimensioning. Are there going to be any differences in the dimension you finally chose?To investigate these possible differences two constructions will be calculated first in the present Swedish rules, and then in the coming eurocodes.One of these two constructions will be build completely in steel, while the other will be build completely in concrete.

There are intense discussions within the European Union regarding the introduction of a European Public Prosecutor (EPP). The proposed EPP will have jurisdiction in the entire union, and will work under a unified set of rules of procedure. These procedural rules will differ from the Swedish rules of criminal procedure, especially regarding the handling of illegal evidence. The thesis describes the European legal history, especially regarding criminal procedure. The thesis also describes what the purposes and principals are in Swedish criminal procedural law, and the purposes and principals in the proposed European criminal procedural law.