Syfte: Syftet med detta examensarbete är att undersöka hur räntefria lån fungerar och är det i längden det bästa sättet att låna pengar på. Ger en räntefri bankverksamhet ett mer rättvist samhälle? Metod: I denna uppsats har vi använt oss av en kvalitativ undersökningsmetod då vi har haft en intervju och inga data som är mätbara. Vår intervjumetod var ostrukturerad då den intervjuade hade chans att styra hur intervjun artade sig och en öppen dialog fördes. En undersökning kan ha olika avsikter, vi använde oss av de beskrivande och förstårliga.

Direkt skatt faller utanför EU:s kompetensområde men trots det har EU ett indirekt stort inflytande på medlemsländernas skatteregler. Medlemsstaterna får sluta skatteavtal mellan sig utan inverkan av EU, men bestämmelserna i skatteavtalen får inte strida mot EU-rätten, däribland bestämmelserna om fri rörlighet för varor, personer, tjänster och kapital. Sverige och de flesta övriga EU-länder är även medlemmar i OECD. De skatteavtal som är slutna mellan EU:s medlemsländer är därför i stor utsträckning utformade enligt OECD:s modellavtal. Enligt OECD:s modellavtal beskattas inkomster från rörelse och tjänst, enligt huvudregeln i artikel 7 och 15, i hemviststaten.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

The product structure of the fuel tank installation is one of the most complex product areas at Scania. Caused by the number of parameters, which affect the fuel tank installation, a product structure is created which is very difficult to handle. Knowledge exist that the structure in a nearby future will be considerable more complex. The purpose of the study has been to understand in why this complexity exist and find ways to break the trend of a growing product structure. The goal was to achieve a more standardized fuel tank installation.A theoretical study was performed in order to bring knowledge in relevant areas both in general theory but also in documentation at Scania.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

This thesis work has been performed at Volvo Aero Corporation in Trollhättan, at the department of ?hot structures? involving aircraft engine GP7000. The purpose with the study was to investigate the possibility to reduce size of the forging of flanges on the rear turbine frame when purchasing. Thereto examine the parameters that affect the flanges motion during the manufacturing process. The goal was to provide Volvo Aero with foundation to later bring in slimmed forgings.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.

Swedens membership in the European Union have resulted in an internationalcharacterized labour market. The construction sector is the area who employs mostposted workers among the 7400 employees who monthly enters the market. It?s alsothe sector where a big part of the work-related deaths occurs. The purpose of this studyis therefore to contribute to a greater understanding of the regulation regarding postedworkers, their work environment and the consequences of it.

AbstractOur bachelor degree thesis was carried out in collaboration with Ivar Petterssons Järnmanufaktur AB in Smålandsstenar. We were asked to replace their wedge housing, used to fasten the wires to the power lines, with a similar structure in a plastic material. The idea for this project started with Ivar Petterssons Järnmanufaktur AB having problems with the casting quality that forced them to perform expensive tests on each of the wedge houses to ensure the quality. They are currently produced in China which is also a major drawback because it requires expensive long delivery times.The method we used is Fredy Olsson's Princip- and Primärkonstuktion (1995). We have consistently been in the project on so-called "broad front", which means that you create several sketches, ideas and changes in parallel, and then evaluates all.

With the help of large amount of archive material I have examined how Gustavsberg in Värmdö were affected by the great labor migration in Gustavsberg porcelain factory during the period 1869-1924. I have chosen to investigate how the municipality dealt with the poverty relief issue out of the labour immigration perspective. To my surprise I found out that Värmdö was not responsible for Gustavsberg in the poverty issue. The workers belonged to the factory, which had a relatively well-developed system of poverty relief in place. This is not to say that the workers received any support from the factory to any great extent.

The construction industry has not undergone the same logistical development as the manufacturing industry; this, in combination with increased material price, leads to the fact that the construction industry must be improved. This master thesis is a part of the research cooperation Brains & Bricks goal of reducing production costs for the construction sector by 25 percent. Brains & Bricks is a cooperation between Linköping University, Peab and Katrineholms municipality. The master thesis aims to identify improvements in the flow of material, the Supply chain operation reference, SCOR, model has been used and the work has been carried out on one of Peab?s construction sites. At present the business is characterized by bad communication both between the construction site and the office as well as between the construction site and suppliers.

Ethnic discrimination is still a problem in the Swedish employment market. The Ombudsman against Ethnic Discrimination received 154 complaints relating to discrimination due to ethnicity in the working life in 2012. In addition, reported unemployment rates in Sweden differ markedly between native-born and foreign-born. The purpose of this paper is to investigate how protection against ethnic discrimination in recruitment looks like in Sweden and describe different methods an employer may use to prevent that ethnic discrimination occurs in recruitment situations. The first and second issue of the essay concern what protection there is in Sweden against ethnic discrimination in recruitment situations, based on international and national law. The traditional legal dogmatic method, which describes the valid law, is used in these sections.

Title: future demands for office spaceLevel: Final assignment for Bachelor Degree in Facility ManagementAuthor: Rickard Blomkvist & Nils WilanderSupervisor: Lars SteinerDate: 2012-05Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?Issues used:What should property owners do to meet the new requirements of modern businesses place on the premises?How does the new work in the companies they use their premises?What is a good office today? Method: we used qualitative interviews to get answers to the issues.Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving.