In September 2008, a proposition to limit auditors? Liability for statutory audit was launched by a Swedish Government official report. Auditors? legal Liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal Liability affects the legitimacy of auditors in Sweden.

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 paper treats the differences in terms of insurance between optional and compulsory third party Liability insurances. It also treats the purpose of the compulsory third party Liability insurances and their accordance with that purpose. The primary purpose of the optional third party Liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party Liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party Liability insurances is thus twofold.

Damages have four main functions: reparation, placing of the costs, distribution of the losses and prevention. The rules about damages evolved before Liability insurance had the extension it has today, 97 % of the Swedish populations is covered by Liability insurance, since it is included in the comprehensive household insurance. Liability insurance should be looked at in the light of the damage rules, but the rules about damages are adapted to the insurance possibilities.The Law of damages contains, though the general adjustment article 6:2, the adjustment article 2:4 about children and the adjustment article 2:5 about the mentally ill, a possibility to adjust a non reasonable damage claim. If the Liability insurance covers the damages no adjustment is made. Even when the adjustment articles are being used the damages is a heavy burden for the person who is liable for the damages.

The purpose of this essay is to elucidate if there is a Liability to damages for cardholders, in case of unauthorized use of bankcards, in the event a Liability for payment, according to 34 § the Swedish Law concerning Consumer Credits, should not be established between card issuer and cardholder. The purpose is also to elucidate if card issuing companies, in the event a Liability for payment is established between card issuer and cardholder, have any possibility to get a larger sum than is allowed by 34 § the Swedish Law concerning Consumer Credits, by demanding damages from the cardholder. Finally there is a judgement of how a court could do if it wanted to hold a cardholder liable to damages because of unauthorized use of bankcards..

The starting point must be that as long as no binding agreement between negotiators has been concluded, the negotiators has no obligations towards each other. Swedish Law does, however, recognize that obligations may arise in a pre-contractual phase. Different circumstances may add Liability in a pre-contractual phase. This essay is a study about what the presumptions are for the Liability in a pre-contractual phase. This essay also deals with what circumstances a party can add when he will claim damages in a pre-contractual phase.

The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the Liability legislation is limited. The main problem this study evolves around, is how a different Liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent Liability rule.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent Liability? are eliminated and instead a new term called ?non-financial Liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

Two different claim relations arises with a damage covered by a Liability insurance. The first claim relation is of course the one between the claimant and the liable as a claim for damages. The other claim relation arises between the liable in his capacity of insured and his insurer as a claim for compensation under the Liability insurance. There is a tight connection between the two claim relations because of the fact that it is the claimant?s claim for damages that gives rise to the claim for insurance compensation.

Introduction: There was a reduction in Sweden of the share capital in 2010, in which the share capital was reduced from 100 000 SEK to 50 000 SEK. The reason behind the reduction of the share capital was to enable more people to start limited Liability companies in Sweden. Meanwhile in Europe, they questioned the function of the share capital, and as a result of this discussion a number of European countries have abolished the requirement for the share capital in limited Liability companies.Purpose: The purpose of this study is to investigate what meaning the share capital has to entrepreneurs based on their own businesses, and to see what function the share capital have for the creditors.Problem: What are the meaning of the share capital for today´s entrepreneurs and its creditors?Methodology: The study is based on a qualitative research method in which a cross-sectional study was done with four small limited Liability companies and four creditors.Conclusions: The share capital functions and meaning has lost its intended meaning as creditor protection and the help to facilitate the raising of capital. The share capitals intention has to some extent been eroded.

Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of Liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their Liability..

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited Liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction Liability is directed against a bankruptcy estate or another operator.

Transfers of joint stock companies can be executed in several ways - for example by transferring individual shares or by transferring all shares or by selling the company's assets and liabilities. It is not fully clear which rules should apply to transfers of joint stock companies. Some legal experts claim that the Sales Act (Köplagen) is applicable, while others claim that the rules for promissory notes (Skuldebrevslagen) should apply. This distinction is of great significance regarding the extent of the vendor's Liability. According to Skuldebrevslagen the vendor's Liability is rather limited, while Köplagen enjoins the vendor a more extensive Liability.A transfer of a joint stock company brings about great economical risks, both for the vendor and for the purchaser.

Problems: How is the purpose of the swedish limited Liability company to increase the wealth of its shareholders given in swedish corporate law? Based on which legal and economical grounds has this regulation been made? Which problems may occur when the purpose of the company is to maximize the wealth of its shareholders? Which strategies can be used to prevent the problems that may occur? Should the purpose of the company be to maximize the wealth of its shareholders? Purpose: The purpose of this thesis is to evaluate whether a limited Liability company primarily shall aim at maximizing the wealth of its shareholders or not. Delimitations: This thesis only attend swedish limited Liability companies. It also only treat swedish corporate law de lege lata. The thesis focus on larger commercial companies which shares are widely spread.