Construction projects are generally designed as a general contract or a complete contract. In a general contract the commercial contract that is being used is AB 04 and related advice and instructions, AMA AF 07. In AB 04 there is an insurance requirement that stipulates that the contractor shall take all risks and liability insurance for the contract where the client must be co-insured.Construction law is almost exclusively regulated by the various standard contracts, one of those is AB 04. The Construction Contracts Committe is an organization that has published the standard contracts in this area of law and also the advice and instructions to help the parties to understand the agreements. The insurance requirement occurs in an area of law that is complex and the meaning of the concept is not entirely clear, nor which of the parties? interests and responsibilities that are covered by the types of insurances that are provided by the insurance requirement.

Communication between parties in an important process in their relationship can be based on a contract. This communication can for exemple be composed by a handwritten contract or an electronic contract. Contract law makes no difference between these two forms. to create more favourable requirements for commencing a contract or an ongoing contract there are possibilities to use standard agreements. Therefore a contract can be based on the will of the parties or on a standard agreement.An electronic signature shall secure that electronic transferred information has not been altered and also to identify the sender of the information.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Bakgrund och problem: Intäkter är en viktig post i den finansiella rapporteringen för användares beslutsfattande. Dock omgärdas intäktsredovisningen av flera svårigheter gällande bedömningar av när och till vilket belopp intäkter ska redovisas. Detta är speciellt ett problem vid redovisning av uppdrag som löper över flera redovisningsperioder, vilket är vanligt i byggbranschen. IASB har haft ett förslag till en ny standard för intäktsredovisning ute på remiss och IASB:s främsta syfte är att redovisningen ska vara användbar för användare av finansiella rapporter. Införandet av en ny standard kommer att innebära förändringar i byggbolagens redovisning och därmed även användbarheten i redovisningsinformationen.

When Swedish authorities are to purchase or rent something, public procurement is used as a means to an end. Authorities as well as suppliers are subjects to the fact that Swedish law regarding public procurement regulates the form of procurement in one set of particular regulations (LOU) and the form of contracts in another set of general regulations (AvtL). Suppliers and purchasing authorities close a contract regarding the subject of procurement and the law of public procurement regulates when such a contract can be closed, simultaneously the law of contracts regulates when parties are held to contracts and when contracts are to be rescinded. I investigate in this essay what these two types of regulations can result in for the contracting parties. As it is today agreements that have been entered into wrongfully still are valid, even if a court of law nullifies the procurement and sentences the purchasing authority to make a new public procurement.

When Swedish authorities are to purchase or rent something, public procurement is used as a means to an end. Authorities as well as suppliers are subjects to the fact that Swedish law regarding public procurement regulates the form of procurement in one set of particular regulations (LOU) and the form of contracts in another set of general regulations (AvtL). Suppliers and purchasing authorities close a contract regarding the subject of procurement and the law of public procurement regulates when such a contract can be closed, simultaneously the law of contracts regulates when parties are held to contracts and when contracts are to be rescinded. I investigate in this essay what these two types of regulations can result in for the contracting parties. As it is today agreements that have been entered into wrongfully still are valid, even if a court of law nullifies the procurement and sentences the purchasing authority to make a new public procurement.

The purpose of this work is to find out how present manager contracts are set up in Landstinget Västmanland (the county council of Västmanland), explore managers? perception of these contracts and why managers have chosen leadership. The work has also reviewed the question if managers need to have a relationship or expertise to the activities they lead and which qualifications are needed in such case. The survey was conducted in two divisions in which nine interviews were held with managers at all levels. In addition to this a questionnaire including the 87 managers in the divisions were held.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

In commercial firms, the inventory is often the largest and most important entry and to have acorrectly valued inventory is an important prerequisite in the statement of accounts. However,the inventory is considered to be one of the entries that are most difficult to value among thecompanies assets and this is why we have investigated how large commercial firms valuetheir inventories. We have used relevant theory and conducted a number of interviews withpeople who are knowledgeable when it comes to valuation of inventories. Our conclusion isthat commercial firms work in different ways and that there is no general method which isused by all commercial companies..

When Swedish authorities are to purchase or rent something, public procurement is used as a means to an end. Authorities as well as suppliers are subjects to the fact that Swedish law regarding public procurement regulates the form of procurement in one set of particular regulations (LOU) and the form of contracts in another set of general regulations (AvtL). Suppliers and purchasing authorities close a contract regarding the subject of procurement and the law of public procurement regulates when such a contract can be closed, simultaneously the law of contracts regulates when parties are held to contracts and when contracts are to be rescinded. I investigate in this essay what these two types of regulations can result in for the contracting parties. As it is today agreements that have been entered into wrongfully still are valid, even if a court of law nullifies the procurement and sentences the purchasing authority to make a new public procurement.

On-call work has increased substantially in the past 20 years in Sweden, not least in the public sector and most notably in health and social care. This thesis argues that the increase has considerable influence on the prospects of on-call workers in the public services to act as guardians of democracy. Based on theories of Lennart Lundquist, the results of this study show that on-call workers suffers from inferior opportunities to act as democratic guardians in particularly two matters. First; they have fewer prospects than standard employees of professionalism due to lack of education and capacitation. Second; on-call workers have inferior opportunities to protest against wrongs, due to no real formalized possibilities to inform and due to transactional psychological contracts.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.