Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

The aim of the study is to evaluate how a law decided 2002 regarding discrimination against students in the higher education system in Sweden, was implemented at the University of Kalmar and Växjö University.The study asks two questions: How did the both universities implement the law? How did the universities manage to implement the law? In order to answer these questions the ?top-down? perspective, often used in field social science within discipline implementation, is used. First the study examines the goals with the legislation, and thereafter the actual implementation at the both examined universities.The conclusion is that the universities has high ambitions with implementation of the law and extensive formalized regulations but that it practically seems to be hard to get legitimacy with the implementation throughout the whole organizations. This makes the implementation work slowly though it?s working well with the people who have direct responsibility for the implementation..

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

During the last decades the evolution of information technology and the increasing ability to access information have been discussed in many ways. In the beginning the focus was on the technology but now the discussion is more and more about the use of information and how to develop knowledge out of it. There is an ongoing discussion about the difference between knowledge and information. The subject of this Master s thesis is to find out if and how the Swedish elementary school has written into its mission statements to help the pupils to become information literate. For this purpose I have examined literature about information literacy and pedagogic as well as legislation and other documents that control how the Swedish elementary schools work.

Policy documents in the public library field, such as the library legislation, local political goals and intra-library plan documents, often include ambitious but ambiguous formulations. This two years master?s thesis examines the relationship between four policy documents and library practice in a local context. The theoretical framework is inspired by a sociocultural theory developed by the Swedish professor of pedagogical psychology Roger Säljö. The theory emphasizes the importance of context to learning and development.The thesis? method is a case study.

The financial sector includes insurance business, which is a crucial part of the infrastructure in a modern economy. There are different parts to protect within the financial sector which is the reason for a comprehensive inspection. History shows several examples of disasters a mismanaged financial sector can bring. This also affects the society and stability over all. The inspection is conducted by the Swedish inspection of finance, which ensures that the insurance companies follow the law for its practice.

The role of Islam in integrative work in Swedish societyThe main purpose of this report was to describe the role of Islam in integrative work in Swedish society. Questions connected to the purpose were: Is Islam a possibility or an obstacle to integration? Which arguments are used to describe Islam as a possibility or an obstacle? How are the different views on Islam expressed in integrative work? Which are the consequenses of such views?A qualitative method with an empirical research and a thematic analysis has been applied to the material. The empirical research consists of interviews.The results of this report describe Islam neither as a possibility nor as an obstacle from a political view. By muslims and researchers Islam can be regarded both as a possibility and as an obstacle in integrative work.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

In todays society the legal rights of the individual are a highly debated subject. Among other things there have been a debate going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment.There are difficulties defining the concept of law and order due to the fact that there is no generally acknowledged explanation. The concept of law and order originates from the citizens ability to predict the consequences of their actions provided that the authorities actions are regulated according to current legislation and will therefore protect the citizens from possible abuse of power that can exist within a state governed by the law.The purpose of this paper is to analyse law and order within the tax assessment through a method that experiments with real and imagined situations with the main purpose of interpreting current legislation. The paper collects essential legislation, preparatory work together with established practice and supplements the method with information from articles, dissertations and the National Tax Authority?s documented directions within the tax assessment.Through juridical argumentation concerning areas, such as legal rights essential to the citizens and the tax assessment, the paper results in aspects essential to the individual involved in tax dispute.

Copyright is a part of the intellectual property rights. This ancient occurrence became during 19th century observed by the legislation. Great economical interests and values made it necessary to create rules concerning how the exploitation would take place. Several important conventions were created during this century. For example, the Parisconvention (1883) and the Bernconvention (1886).

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

The purpose of this thesis was to investigate if Swedish agencies preserve their websites according to the Swedish archival legislations and guidelines. As a theory the OAIS Reference Model (Open Archival Information System, developed by US Consultative Committee for Space Data Systems, CCSDS) has been used as a model to show how important it is to develop strategies for public digital information which has to be preserved for long term. The ingest function in the OAIS Reference Model demands that files are prepared for long term preservation and requires that the digital information fulfils established technical requirements.In the study the Swedish National Archive and their advices about preserving websites to archivists on the Swedish agencies are being studied. To control if the agencies meet the requirements for their management and preservation of their websites a survey was sent out to investigate if Swedish agencies preserve their websites. According to the survey result, 84 of 113 agencies preserve their websites in some way. If the technical requirements really was met could not be verified in this thesis, the results was relied on the responses from the authorities.

This Paper examine how a municipality hire employees and in what way they use relevantlegislation in the recruitment process. The purpose of this paper is to clarify one specific municipality and their recruitment process, where the selection of the candidates is in focus of the process.The premiss is that municipalities can hire whoever they want, although some legislation needs to be considered. The principle of objectivity, the precedence and prohibition against discrimination are some restrictions municipalities must be aware of and not contravene.Further on candidates have an opportunity to require probation of the legality if they experience that mistakes have been made with the recuritment. However, only members of the municipality can emphasise this request.The municipalities job advertisements conformation and demands will be clarified in the paper. Job advertisements has a validity regarding disputes refering to discrimination because only the advertisement can justify employers procedure and choise.

The terror attack in New York year 2001 was a turning point in international politics. New policies were reformed in both USA and EU to secure their citizens from terrorism. The power of the institutions has developed and the question is; how does the new security policy affect people?s freedom? Is it the agencies new policies that are restricting the freedom or the actions of a terrorist? The purpose of this study is to examine if the security policies in USA and EU are protecting their citizen?s freedom. Many individuals are not aware of how much the security policies are affecting their lives.