The government of Sweden encourage the development of electricity produced from renewable sources by maintaining an electricity certificates system in which producers that use renewable sources in their production are given certificates. The system is regulated in the Swedish Electricity Certificates Act (lag (2003:113) om elcertifikat). To prevent fraudulent behaviour a penalty fee is charged upon producers that have recieved certificates due to incorrect or misleading information. The penalty fee can be appealed to a court but under the Electricity Certificates Act it is not allowed to reduce or adjust. The purpose of this thesis is to analyse if the penalty fee in the Electricity Certificates Act meets the requirements of legal certainty in article 6 of the European Convention on Human Rights (the Convention) including right to a fair trial and to be seen as innocence until proven guilty. The method used is analysing applicable sources in accordance with the Swedish legal hierarchy in which laws have the highest value. The Convention is incorporated into Swedish law and has the same legal value as such. Judgments from the European Court of Human Rights on the Swedish tax surcharge are used for guidance on how to interpret article 6 in the Convention. Two cases from Swedish courts concerning the penalty fee are used to find what problems the penalty fee encounters in a legal process. The rules on the penalty fee does not allow adjustments of it and circumstances in each case cannot be taken into consideration, therefore the penalty fee can be charged even when it would be unreasonable and there is a conflict with legal certainty in article 6 of the Convention. For that matter rules on evidentiary issues also has to be implemented. Courts can refuse to use rules which are in conflict with the Convention, but it is concluded that a change in regulation is needed.

This master thesis includes 65 pages, 5 pictures, 4 tables, 41 literary sources, in the Lithuanian language. The object of this final work is leasing. The purpose of this study is to discuss theory and practice of leasing, describe problems, which hinder Lithuanian leasing market development and prognoses leasing market perspectives. In order to reach the purpose of this work it is important to solve the following problems: • to specify the essence and necessity of a leasing; • to overdraw the advantages and disadvantages of leasing; • to research the main leasing stages in Lithuania; • to research main leasing evolution stages in world and in Lithuania; • to structure leasing payments; • to make an analysis of Lithuanian leasing market. Specifing the essence and necessity of a leasing, overdrawing the advantages and disadvantages of leasing, researching the main leasing stages in Lithuania and analysising the leasing market of Lithuanian it was used books of national and foreign authors, various literature source of teaching means and scientific articles. Also it was used the methods of comparison, calculation of real present value, structural analysis and quantitative (qualitative) changes analysis.

The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union. This study is based on qualitative interviews with three persons working within the agreement area of IF Metall and three persons within the agreement area of Kommunal. To interpret our empirical material we use Max Weber´s theory of social action. The study shows that the membership fee is an important factor for the decision to stay out of the union but even more important is the lack of personal benefits that union membership is associated with. Generally the interviewees think that the union, to increase the personal benefits, should be more present in the working place and that they should work more intensively to improve the work environment, workplace safety and job security. The union is not considered to offer personal safety to the extent they ought to. The protection that is requested stretch from qualified support in labour law negotiations to a secure and steady income in case of unemployment or sickness. / Den fackliga organisationsgraden har kontinuerligt minskat sedan mitten av 1990-talet. Uppsatsens syfte är att undersöka fackligt oorganiserades förhållningssätt till facket. Centrala frågor är vilka personliga erfarenheter respondenterna har av facket samt vilken syn de har på facket som fenomen. Enligt tidigare forskning är de höjda egenavgifterna till a-kassorna och de stigande medlemsavgifterna till fackförbunden kring 2007 den främsta orsaken till medlemsraset inom LO. De ökade avgifterna ledde till en ökad ackumulerad kostnad för de som både var fack- och a-kassemedlemmar, vilket påverkade medlemsantalet negativt för facket. Denna studie baseras på kvalitativa intervjuer med tre fackligt oorganiserade personer inom IF Metalls avtalsområde och tre inom Kommunals. I tolkningen av det empiriska materialet använder vi oss av Max Webers teori om sociala handlingstyper. Vår studie visar att medlemskostnaden spelar en viktig roll i beslutet att avstå medlemskap men att den upplevda personliga nyttan med medlemskap är ännu mer avgörande. Intervjupersonerna anser generellt att facket, för att öka den personliga nyttan, skulle behöva vara mer närvarande ute på arbetsplatserna och ta mer kamp för en förbättrad fysisk och psykosocial arbetsmiljö och anställningstrygghet. Facket anses inte heller i tillräcklig grad ge det personliga skydd som det borde till medlemmarna. Skyddet de efterfrågar kan handla om allt från ett kvalificerat stöd i arbetsrättsliga förhandlingar till en tryggad inkomst vid arbetslöshet och sjukdom.

Die vorliegende Ausgabe gibt einen Überblick über Zusammenhänge der Kapazitätsauslastung und den Veränderungen der Umwelt der Siedlungsentwässerung. Anhand des Abwasserentsorgers ABWASSERZWECKVERBAND „SPREEQUELLEN“ werden die Auswirkungen des demografischen Wandels auf die Gebühren unter Beachtung der Kostenentwicklung analysiert. Die Umwelt der Siedlungsentwässerung wird von politisch-rechtlichen, ökonomischen, soziokulturellen, technologischen und ökologischen Faktoren beeinflusst, welche miteinander im Zusammenhang stehen. Veränderungen dieser Faktoren beeinflussen die Kapazitätsauslastung in der Siedlungsentwässerung, besonders mit dem Rückgang des anfallenden Abwassers. Vor allem die lange Lebensdauer beziehungsweise Nutzungsdauer der Anlagen führt dazu, dass in der Planungsphase zukünftige Entwicklungen nicht immer vollständig abgeschätzt werden können. Auswirkungen einer geringeren Auslastung der Abwasseranlagen können zu Problemen beim Betrieb wie auch zu wirtschaftliche Folgen führen. Weiterhin werden mögliche künftige Strategien, wie zum Beispiel eine weitere Reduzierung der Kosten soweit dies bei einem weiterhin regulären Betrieb möglich ist oder auch eine Erhöhung der erhobenen Gebühren vorgestellt.

The way physicians are paid for the provision of care is a relevant aspect of health care systems. Fee-for-service (FFS) payment system has been criticized for affecting quality of care, contributing to the fragmentation of health care, and for rising costs of health care systems. Alternative payment plans (APP) have been introduced as options to the traditional FFS payment scheme. Despite the link between payment methods and behavior of physicians that has been established; there is a lack of evidence about the impact of payment systems on wellness of physicians, specifically on their perception of professional equity and daily distress of physicians. The purpose of this study was to explore the effects of APP on physicians’ perceptions of professional equity and daily distress. The following questions guided this dissertation: 1) Does professional equity perceived by physicians vary among practitioners paid by FFS, APP, or blended alternatives? 2) Is the payment method associated with daily distress of medical practitioners? and 3) Are levels of professional equity, daily distress, and career satisfaction of physicians different by gender and payment methods? In 2011, a cross-sectional study was conducted with physicians practicing in the Saskatoon Health Region (SHR), the largest health authority of Saskatchewan, Canada. Physicians completed a questionnaire evaluating their perceptions of professional equity and daily distress. Analyses of variances (ANOVA) were performed to assess differences in professional equity (overall and by its fulfillment, financial, and recognition dimensions) and daily distress among physicians paid by FFS, APP, and blended schemes. As multivariable analyses, a linear regression was used to test the interaction between specialty and payment methods on the perception of professional equity, controlling for the number of patients, gender, and age group. A mixed linear regression model was built to predict daily distress, testing demographics, workload, complexity of patients, payment method, career satisfaction, and practice profile; the random component of the model considered the influence of geographic area of practice. Also, a multivariate analysis of variance (MANOVA) was conducted to evaluate differences among professional equity, daily distress, and career satisfaction by payment method and gender. In total, 382 (48.1%) physicians participated in the study. Response bias was tested and found to be negligible (Appendix F). The ANOVA identified that physicians paid by APP perceived higher professional equity than those paid by FFS (p=0.005), as well as higher levels of income (p=0.03) and recognition (p=0.001) equity than those with FFS. In the multivariable analyses, a higher level of professional equity was predicted among family practitioners (FPs) paid by APP and blended schemes in comparison to those paid by FFS. Additionally, the payment method was a predictor of daily distress when adjusted by other factors. Lower levels of distress were found among physicians who had more than 75% of patients with complex conditions and were paid by APP compared to those paid by FFS and blended methods. The MANOVA identified that female physicians had poorer wellness indicators than male practitioners. Multiple comparisons identified higher levels of equity among male physicians paid by APP than those with FFS, although this benefit was not observed among female ones. In conclusion, physicians paid by APP perceived higher professional equity (fair economic rewards and appropriate recognition) in comparison to those paid by FFS. Particularly, FPs paid by APP perceived higher professional equity than those FPs paid by FFS. Additionally, the payment method was identified as an associated factor with distress; lower levels of daily distress were predicted among physicians paid by APP who see high proportions of patients with complex conditions. Notwithstanding, female physicians had poorer wellness indicators and the impact of APP on professional equity was only distinguished among males. A potential unequal impact of APP must be recognized between female and male physicians.

Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid. Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid. Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata. Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid. Bolagsstorlek, risk och andra uppdrag har i studien ett signifikant samband med revisionskostnaden. I kommuner kan revisionskostnaden förklaras av storlek, skattekraft, resultat och antal mandat. Under perioden 2005-2011 har revisionskostnaden för publika bolag minskat med 0,5 %, medan revisionskostnaderna i kommuner har ökat med 12,8 %. Skillnaden kan till stor del förklaras av revisionens olika ändamål och påverkan av omvärldsfaktorer. / Introduction The audit fee depends mainly on the relationship between demand and supply. Former studies have found multiple underlying independent variables that affect the audit fee in listed companies and municipalities. The need of a comparative study to analyze the differences in audit fees over time between the two has previously been pointed out. Purpose The purpose of the study is to compare and explain the development of audit fees in listed companies and municipalities over time. Method The study’s deductive method means that previous research and existing theories have been the foundation from which hypothesis have been derived. A longitudinal study has been performed to measure changes and development over time. Quantitative data has been collected as secondary data. Conclusion This study indicates that multiple underlying independent variables explains the audit fees over time. The size of the company, risk and non-audit fees have a significant positive relation with the audit fee. In municipalities the audit fee relates to size, tax base, results and number of mandates.  During the period between 2005 and 2011 the audit fees for listed companies decreased with 0.5 %, whereas the audit fees for municipalities increased with 12.8 %. The difference can largely be explained by differing purposes of the audit and effect of global factors.

Jensen(1998)認為，當公司有過多的自由現金流量時，經理人基於自利動機，較有可能從事非最大化主理人的行為，加劇代理問題的產生。Jensen也認為，發行長期負債可以降低公司多餘的自由現金流量，進而減緩代理問題的產生。因此，本研究即由此一觀點出發，探討是否可藉由長期負債的發行，減緩代理問題的產生？以及當經理人持股比例低，代理問題較嚴重時，負債可否做為監督機制，以減緩代理問題？ 本研究以審計公費做為衡量代理問題之替代變數。當代理問題愈嚴重，即意味著公司有較高的固有風險，因此將增加查核努力，進而收取較高的審計公費。換句話說，當代理問題愈嚴重，審計公費將愈高。實證結果發現，低成長高自由現金流量的公司，發行長期負債可以降低自由現金流量，進而減緩代理問題。而在經理人低持股比例時，長期負債可做為替代的監督機制，以減緩代理問題的產生。故本研究認為，負債確實可做為減緩代理問題之機制。 / Jensen(1986)argued that when company own more free cash flow, based on the self-serving motivation, managers will tend to pursue his benefit rather than principal’s. In such situation, agency problem will become more serious. Jensen also point out that issuing long-term debt can reduce the free cash flow in the company, therefore, ease the agency problem. This study is based on the free cash flow theory, examining whether issuing long-term debt can reducing the free cash flow, therefore reducing the agency problem? Besides, we will examine when managers hold fewer stocks, whether issuing long-term debt can be a substitute monitor mechanism or not? Using audit fee as a variable to measure the agency problem. In auditing, serious agency problem means higher inherent risk and, in turn, audit fees. In other words, more serious agency problem means higher audit fee. The result finds that in low growth firm with higher free cash flow, issuing long-term debt can reduce free cash flow and, in turn, mitigate agency problem. Besides, when managers hold fewer stocks, long-term debt can be a substitute monitor mechanism. As a conclusion, debt can be a mechanism to mitigate agency problem.

Thesis (D.P.H.)--University of Michigan.

Thesis (D.P.H.)--University of Michigan.

Dissertation (D.P.H.)--University of Michigan.