The environmental demands are increasing when it comes to product development. EcoDesign isabout minimizing the environmental impact of a product, considering the entire life cycle of it,without compromising other qualities like function or cost. In this master of science thesis amobile phone has been analysed with Ten Golden Rules in EcoDesign regarding production, useand End of Life. Also a functional and an environmental profile were made. The goal was tomake a new concept phone, based on the previous analysis, which communicates userfriendlinessand sustainable development.

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.

The purpose of this thesis is to investigate how structural changes are depicted as well as formally brought about in the documents of rule and regulation of Uppsala University and Uppsala University Library the years 1999?2013. Beside the documents of rule and regulation, also documents that is commenting on (or in other ways relates to) these are investigated. The study is based both in organizational theory and modern rhetorical theory. The results show that the University to a certain extent gained an increased possibility to micromanage the library?s working routines during the time span covered and the study traces the consequences this had on the library organization and reactions it evoked among the leaders and representatives of the library staffThis raised a debate between representatives from the University library and its mother organization, the University, regarding at which level in the whole organization decisions regarding the library?s forms of funding and everyday praxis.

AbstractIn this essay, I have performed a study on peer cultures and how these peer cultures are expressed in a group of pre-school children. My questions are as following:What positions/power positions can be seen in children?s play, and how will these be expressed?How do the children gain access to play?How do children act when they want to exclude other children?In order to understand this I have chosen to do observations as a method. In order to investigate these questions I chose to spend six whole mornings with a group of pre-school children, closely observing their behavior. The focus was on children, three years of age or older.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

This essay concerns the issue of democracy and judicial review. The main focus is on the justification of both a positive and a negative attitude towards judicial review, and the values these justifications are based on. The analysis is made by textual analysis of four authors with different opinions of the subject matter: Robert Dahl and Jeremy Waldron who has a negative attitude towards judicial review, and Erwin Chemerinsky and Ronald Dworkin who are positive about it. In the analysis an analytic frame is used which consists of different dimensions and aspects of the problem of democracy and judicial review. The study shows that there are important differences in democratic values between a positive and a negative justification of judicial review.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

The aim of this bachelor thesis is to through a theoretical analyze, investigate the conditions and the challenges for a consolidated democracy in Egypt from 1952 until after the revolution of 2011. The central question in this thesis is what opportunities and challenges are there for the democratic consolidation in Egypt, with respect to civic, political and economic conditions. How have the conditions developed between 1952 and 2011? How has the transition government/military government handled the central problems in the transitions phase after 2011? The theory used in this analysis is Linz and Stepans famous five arenas (the political society, the economic society, the civil society, the bureaucracy and the state of rule, whit focus on the three first). Through a qualitative case study we have analyzed the conditions in Egypt from 1952 to after the revolution 2011.The empirical material shows that the arenas in Egypt are both historically and current very weak, and they are not supporting democratic consolidation as they are challenged by several enormous problems.

This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

The purpose of this essay was to examine municipal guidelines regarding the administration of the social assistance, collected from 18 municipalities in the Stockholm-area to achieve a greater understanding on how they were constructed in respect to the legislation and how the language mediated their contents. The legal aspects of the social assistance was studied through a jurisprudential method in which the legislative history, texts of laws and case laws were examined. The empirical aspect of this essay was studied through a hermeneutical method and analyzed through theories of social constructionism and legal pluralism. The results from the jurisprudential study were also used to understand how the municipal guidelines were constructed in relation to the law. The results of this essay corresponded well with previous studies in this field where considerable divergences in the approval of social assistance have been established.

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).

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.