When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

One of the aims of this report has been to make an inventory of the building trade market to see which document handling systems that are available. The secondary aim was to document the users´ demands on the systems and other demands such as quality assurance. After this, the document handling systems Byggnet and Lotus Notes, which are rather complex systems, have been analysed. Finally a recommendation has been made. In the inventory of the marketthe internet has been used because it is there the latest information can be found.

The purpose of this essay was to study the implementation of a policy document, which concerns questions of integration, in a municipality with an indirect government. I have especially focused on issues regarding how civil servants describe the usage of a specific policy document and to what extent their autonomy and the indirect government have had an impact on implementation, and to what extent signals from surrounding institutions have had an impact on the creation of the policy document. The study was based on qualitative interviews in groups, pairs and with single individuals with twenty-seven civil servants and politicians working with issues concerning the specific policy document.One of the conclusions of my study is that the reason for producing the document in the first place is that the municipality as an organization strives to acquire a sense of legitimacy. The intentions of the document have only partly been implemented by the civil servants and politicians, since the document is not used in their daily work. Here, their autonomy has played an important part, as the choice to not use the document is the servants' own.

The purpose of this study was to analyze the level of the uniform way of interpretation from the Swedish asylum officers at the Swedish Migration Board, of asylum investigations for asylum seekers who claim sexual orientation as reason of refuge. The interviews with the officers were analyzed in relation to the policy document with investigation- guidelines and methodology.The results of the study showed that there was a uniform way to conduct asylum investigations and interpret the policy document, this despite that the document was found to be ambiguous in certain aspects. The uniform interpretation of the asylum officers was explained by the knowledge and understanding that exists within institutional organizations. This because the asylum officers at the Swedish Migration Board might have similar experience, knowledge and also the demands related to asylum investigations.The uniform interpretation demonstrated a strong similar common understanding of investigative work within the agency. This suggests a certainty that the investigations are carried out in a similar way regardless of which asylum officer within the institution conducting the investigation which indicates a well-functioning ?rule of law? for the asylum seekers. .

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

We have produced a process mapping and from there developed a document management plan for the research service at the Labour Movement Archives and Library (ARAB) in Stockholm, Sweden. The project was conducted during five weeks in the spring of 2011 at ARAB and the resulting classification structure and document plan has been formulated and presented to the staff at a seminar. We found that the institution in some cases were suffering from an inadequate documentation in a number of the identified processes, and also in their records management and archiving. In this additional memorandum follows an analyzing discussion of activity-based document- and archive management, e-archives and process mapping. We have accordingly tried to standardize the process of research services and contribute to a more adequate document management within the institution.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

The overall purpose of this essay is to study in which degree the democratic model that is called participant democracy works in the Swedish municipalities. To achieve what I set out to do I will focus on a central political area in which the Swedish municipalities has sovereignty versus the state, in other words in an area where they rule themselves. That political area will then represent how well the participant democracy works in the Swedish municipalities. The research questions then becomes:Does the participant democracy at Swedish Municipality level work in a satisfying way?Does the participant democracy in a large Swedish Municipality in a central political area work?Does the participant democracy in a small Swedish Municipality in a central political area work?Are there similarities and differences between the municipalities?If so, how can that be explained?To answer these questions I will study documents regarding the planning and building area.

The purpose of this essay is to outline the aspects of the rule of law that can be applied to credibility assessment in the asylum procedure, and more specifically what factors influence the assessment of credibility in practice. To evaluate this procedure, a multidisciplinary method has been used. Secondary data has been collected from previous academic research and from legal documents such as the Swedish Aliens Act. Since the area of study lacks a reflection on how credibility issues are dealt with in practice, primary research in the form of qualitative interviews has been conducted.Key findings suggest that the Swedish asylum system does offer a fairly inclusive refugee law and rights protection relating to the rule of law. However, the study also suggests that the decision maker's own subjectivity, lack of training relating to trauma and torture victims as well as a rigid system of regulations contribute to credibility assessments being arbitrary and discretionary, in violation of the rule of law..

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.