Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

Drain water heat recovery is an uncommon measure in multi-unit residential buildings. There istechnology available for the purpose but the knowing and experience of the heat recovery systems islittle. The purpose of this thesis is to evaluate the future potential of drain water heat recovery inmulti-unit residential buildings.A major part of the multi-unit residential buildings in Sweden were built during modernismen andrekordåren (1940?1975). Many of the buildings have worn out drain and water supply systems andmany are in need of a general refurbishment.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Collections, compilations and databases currently stand under a solid intellectual property protection in Sweden. This legal protection is partly a product of the old Nordic ?catalogue-rule? seen in the former 49 § of the Swedish copyright act (upphovsrättslagen) but was further extended by the implementation of the EU directive on the legal protection of databases 96/9/EG and the new sui generis-right. Since major values are represented digitally combined with the fact that Internet serves as the main provider for information a strong legal protection for databases must be carefully crafted. When crafting this kind of legal protection the right to freedom of information is balanced against the database producers? interests of property protection as well as social and public interests such as increased innovation.

This bachelor thesis explores the conditions for a harmonized EU gender equality policy. Recently the maternity leave directive has been introduced by the European commission and seeks to improve the conditions for pregnant workers. The controversial subject of this maternity leave has illustrated many of the problems connected to the development of a social dimension in EU. First of all, the debate concerning the maternity leave directive in the European Parliament has shown that both sides in the parliament seem positive towards creating legislation in this matter on EU level. However, parties at the right tend to disagree to many of the amendments in the proposal, such as the maximum entitlement.

The success of fund saving in Sweden came in 1978 when the government introduced the favorable tax fund savings system. Today funds are the most used form of saving in Sweden, so that it can be calculated that the value of fund savings exceeds 1500 billion SEK. Savers can choose from a variety of funds, the most common being mutual funds. Since many banks offer similar funds it is difficult to know which one has the best fund administrationThe purpose of this study is to examine which of the four biggest banks in Sweden has the best fund administration. The banks are, SEB, Handelsbanken, Nordea and Swedbank.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

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.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Milosevic, S. 2014. Buller ? Hur planers en bullerfri stad?. Kulturgeografiska institutionen, Uppsatser, Uppsala universitet. This essay is about noise pollution caused by urbanization.

The municipality in Uppsala has set up goals for the future work concerning climate-and energy issues. As one way to achieve these goals the municipality started aproject called Uppsala climate protocol. During one of the project meetings anabatement map was presented. The map showed what savings in carbon dioxide andmarginal costs for different actions can be made. Statistics show that 40 % of thepopulation in Uppsala lives in a condominium.

Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.