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Syfte: Syftet med detta arbete är att undersöka hur banker tolkar och tillämpar regelsystemet kring gruppvisa nedskrivningar av lånefordringar. Metod: För att fördjupa oss i ämnet har vi valt att genomföra personliga intervjuer med sex respondenter. Utöver detta har vi gjort en studie av tio bankers årsredovisningar där vi jämfört det sätt på vilket de hanterar gruppvisa nedskrivningar av låneforPurpose: The purpose with this thesis is to make researches into how banks interpret the law concerning collective impairment of loans and how they put it into practice. Methodology: In an attempt to deepen our understanding of the subject, we have chosen to carry out personal interviews with six respondents. On top of this, we have studied the annual reports of ten banks. The aim of this study h

Many of the water bodies in Europe are in bad ecological condition due to anthropologic impacts. Pollution and morphological changes have had a severe impact of the water environment and flora and fauna associated with such environments. The fact that water courses often cross administrative borders within countries as well as internationally makes the water management that much more difficult. Th

Detta arbete behandlar medgivandeutredningen (senare benämnd utredningen) av familjehem ur ett rättssäkerhetsperspektiv. Utredningar av familjehem görs utifrån bestämmelser i Socialtjänstlagen (SoL) och det är denna lag som utgör grunden för utredningarna. I arbetet görs därför först en beskrivning och kort genomgång av vad som historiskt föregått den lagstiftning som resulterat i SoL och den ramlThe investigation of the foster home – a study of the rule of law and the best interest of the child This essay deals with the investigation of the foster home and the requirements that the Social Services Act (hereafter referred to as SoL) holds for this. The issue is dealt with in the perspective of the rule of law of the requirements in the investigation, and the best interest of the child. T

Thesis purpose: The purpose of this master thesis is to investigate the expectations of roles between supplier sales representatives and retailer store personnel in relation to in-store campaigns, this in order to enhance effectiveness of these functions creating an increase in consumer response. Methodology: The researchers believe that social phenomenon and their meanings are continually being a

Wet room - demands and rules This paper explains how the legislative system is built concerning wet rooms within the construction industry. Legislation is developed by all involved authorities. The state has created laws and regulations through parliament and government. These laws are used as a foundation for Boverket, who has produced BBR, which specifies the minimum requirements for the propert

Uppsatsen utreder relationen mellan de EU-rättsliga instrumenten tjänstedirektivet och yrkeskvalifikationsdirektivet. Särskilt utreds vad dessa direktiv har för konsekvenser för yrket trafiklärare i svensk rätt. Gemensamt för de båda direktiven är att de främjar den fria rörligheten genom att avlägsna hinder för yrkesverksamma personer som flyttar mellan medlemsstaterna. Detta sker dock på olika s

The wastewater sector provides water sanitation to populations in order to preserve humanhealth and the natural environment. In developed countries, due among others to increasingpressures coming from climate change and population growth, the wastewater treatment isaffected and needs to adapt to such changes. As a result, effluent requirements arebecoming more stringent, nutrients and organic remo

Tilläggsköpeskillingar har kommit att användas allt mer frekvent i förvärvssammanhang. Detta gäller framför allt i fråga om företagsförvärv men finansieringsmodellen används även i andra sammanhang såsom vid förvärv av fastigheter, patent, tjänster och så vidare. En tilläggsköpeskilling går ut på att säljaren får en fast del av ersättningen vid förvärvet medan möjlighet finns till en eller flera yEarn-outs have become more frequently used in acquisitions. This is particularly true in the case of acquisitions of companies. But the funding model is widely used even in other contexts such as the acquisition of property, patents, services and so on. An earn-out is a contract where the seller receives a fixed remuneration of the acquisition at the time of the contract while the possibility exis

Samhall har utfört sitt kärnuppdrag, att utveckla och rehabilitera personer med funktionshinder, sedan innan Sverige gick med i EU, och det är inte förvånade att det finns frågetecken kring hur den merkostnadsersättning företaget erhåller förhåller sig till EU:s statsstödsregler. De EU-rättsliga kraven på stöd som medlemsstaterna utger har vidare utvecklats och preciserats under de senaste åren, s

Uppsatsen redogör för rättsläget kring uppsägningar och avsked med arbetstagarens brottslighet som grund. För avskedande krävs att arbetstagaren grovt åsidosatt sina åligganden enligt anställningsavtalet och för uppsägning finns ett krav på saklig grund. Vid bedömningen av huruvida saklig grund föreligger ställs krav på hur arbetsgivaren handlat. Arbetsgivaren har en rad lojalitetsplikter gentemotThis essay describes the legal situation regarding ordinary dismissals and summary dismissals based on an employee’s criminal activity. In order for the employer to be able to accomplish a summary dismissal the employee must have severely neglected his obligations against the employer. To accomplish an ordinary dismissal, the employer must show that the dismissal is based on objective grounds. The

Title: Mobility Management – to reduce car commuting and to increase active commuting in private companies. [translated title] Institution: The Department of Service Management and Service Studies, Lund University, Campus Helsingborg Course: KSKK01 Service Management, Examensarbete för kandidatexamen, VT 2015 Authors: Yijuan Lindskog & Erik Wennberg Supervisors: Torleif Bramryd & Micha

Detta arbete behandlar sexuella övergrepp mot barn, och det övergripande syftet med arbetet är att undersöka om sexualbrottslagstiftningen missgynnar pojkbarn. De brott som behandlas är våldtäkt mot barn, sexuellt utnyttjande av barn och sexuellt övergrepp mot barn. Arbetets utgångspunkt är våldtäktsbestämmelsen, vilken omfattar både sexuella handlingar bestående av samlag och handlingar vilka innThis work deals with sexual abuse against children, and the overall aim of this work is to investigate if the child sex crimes legislation is unfavorable to children of the male sex. The offenses covered include child rape, sexual exploitation of children and sexual abuse of children. The starting point of the work is the child rape legislation, which includes both sexual acts consisting of interc

Objectives The objectives of this study were to investigate if findings by intracoronary near-infrared spectroscopy (NIRS) and intravascular ultrasound (IVUS) are associated with future cardiovascular events and if NIRS can differentiate culprit from non-culprit segments in patients with coronary artery disease. Methods The study included 144 patients with coronary artery disease undergoing percut

Purpose: In the BRCAsearch study, unselected breast cancer patients were prospectively offered germline BRCA1/2 mutation testing through a simplified testing procedure. The purpose of the present study was to evaluate satisfaction with the BRCAsearch testing procedure and, furthermore, to report on uptake rates of prophylactic surgeries among mutation carriers. Methods: Pre-test information was pr

im To describe the population of patients with previously diagnosed peripheral artery disease (PAD) experiencing a myocardial infarction (MI) and to investigate 1-year major adverse cardiac events (MACE: all-cause mortality, reinfarction, stroke and heart failure hospitalisation) following MI.Background MI patients with PAD constitute a high-risk population with adverse cardiac outcomes. Contempor

Abstract OBJECTIVE To assess the role of four biomarkers of neuroendocrine activation and endothelial dysfunction in the longitudinal prediction of fragility fractures. METHODS We analysed a population-based prospective cohort of 5415 community-dwelling individuals (mean age, 68.9±6.2 years) enrolled in the Malmö Preventive Project followed during 8.1±2.9 years, and investigated the longitudinal Objective To assess the role of four biomarkers of neuroendocrine activation and endothelial dysfunction in the longitudinal prediction of fragility fractures. Methods We analysed a population-based prospective cohort of 5415 community-dwelling individuals (mean age, 68.9±6.2 years) enrolled in the Malmö Preventive Project followed during 8.1±2.9 years, and investigated the longitudinal associati