Syftet med denna uppsats är att i en jämförande studie utreda skillnaderna beträffande gällande rätt avseende upplysningsskyldigheten för säljaren vid fastighetsköp respektive vid köp av lös egendom. Uppsatsen ska även utreda huruvida skillnaderna är motiverade för säljaren av en vara. Någon bestämmelse som tar sikte på säljarens upplysningsskyldighet finns inte i 4 kap. JB. Av förarbetena framgår det att undersökningsplikten är utgångspunkten för felansvaret och att det inte finns någon generell upplysningsskyldighet för säljaren. I NJA 2007 s. 86 ansågs det motiverat att frångå gängse riskfördelning och ålägga fastighetssäljaren en upplysningsskyldighet, vilken tillsynes verkar ha en generell karaktär. I nämnda rättsfall dras paralleller med avtalsvillkoret i 19 § 1 st. 2 p. KöpL, som ger ett visst mått av upplysningsskyldighet. Inom doktrin är det omdiskuterat om säljaren i vissa situationer ska ha en sådan skyldighet. Efter avgörandet i NJA 2007 s. 86 kan det fastställas att det nu etablerats en upplysningsskyldighet vid sidan av AvtL:s ogiltighetsregler. Mot bakgrund av förarbetena, praxis och doktrin som behandlats gällande 19 § KöpL kan det konstateras att det inte finns ett klart stöd för att säljarens upplysningsskyldighet går vid sidan av AvtL:s ogiltighetsregler. Fastighetssäljaren ansvarar efter NJA 2007 s. 86 redan vid den lägre graden ohederlighet, vilket kan anses ha skapat en slags diskrepans mellan säljaren av lös egendom och fastighetssäljaren. Min sammantagna slutsats blir därmed att de skillnader som nu skapats i gällande rätt beträffande säljarens upplysningsskyldighet vid försäljning av en vara inte är motiverade, med hänsyn till den diskrepans som nu skapats mellan egendomsslagen och som inte kan undgå att betecknas som en generell upplysningsskyldighet för fastighetssäljaren. / The purpose of this thesis is to, in a comparative study, examine differences in the law concerning the obligation for a vendor to inform at real estate purchase and purchase of movable property. The thesis shall also examine whether the differences are justified for the vendor of goods. A provision that refers to the seller's obligation to inform doesn’t exist in ch. 4 JB. The legislative history shows that the buyer’s obligation to inspect is the basis for the allocation of liability and that there isn’t a general obligation for the vendor to inform. In NJA 2007 p. 86, it was considered justifiable to depart from the usual risk allocation and impose a real estate vendor an obligation to inform, which seems to be general. The case mentioned above draws parallels with the contractual term of 19 § 1p. (2) AvtL, which gives a certain degree of obligation to inform. In doctrine, it’s debated whether the vendor in some situations should have such an obligation. After the ruling in NJA 2007 p. 86, an obligation to inform alongside AvtL’s rules on invalidity has now been established. With regard to legislative history, case law and doctrine examined concerning 19 § 1p. (2) AvtL, it can be concluded that there isn’t a clear support that the vendor’s obligation to inform goes alongside the AvtL’s rules on invalidity. The vendor of real estate is liable now by NJA 2007 p. 86 already at the lower degree of dishonesty, which might have created a sort of discrepancy between the vendor of movable property and the vendor of real estate. My overall conclusion is therefore that the current differences created in the law regarding the vendor's obligation to inform when vending goods can’t be justified, having regard to the discrepancy that emerged between asset classes and which can’t avoid to qualify as a general obligation to inform for the vendor of real estate.

Comparative analysis of representation by the attorney in Czech and Spanish civil proceedings The subject of the diploma thesis is the comparative analysis of representation by the attorney in Czech and Spanish civil proceedings. The first part is dedicated to concepts of civil procedure and it's categories. The second part contains a definition of the concept of representation in the civil procedure and it's categories in the Czech and the Spanish law. The third part which is crucial for this thesis focus on the role and the position of an attorney in the civil procedure and on the relationship between the attorney and his client. The third part is also dedicated to the attorney and the requirements the attorney has to meet according to the law. In case of the attorney, as a professional in law and as a member of a bar association, and in case of the relationship between attorney and his client - Czech and the Spanish law are very similar to each other. However significant differences exist in roles which attorney holds - precisely the extent of his activity as a representative of the participant. One of differences is an existence of the legal institute of the legal representative in the Spanish procedural law. This legal institute does not exist in the Czech procedural law and its functions...

Two central issues in literature discussing legal authority seems to the the questions of what the law has when it has authority and under what conditions the law can be said to have authority. This thesis analyses an answer to these two questions as it has been developed by legal philosopher Joseph Raz. The analysis is conducted through scrutinizing the relation within and between three central concepts in Raz´s theory on legal authority; authority as normative power, the service conception and the obligation to obey. As for the concept of normative power, Raz seems to alternate between defining normative power as the ability to change protected reasons for action and as being a protected reason for action. The question the thesis aims to answer is whether normative power is best understood as the ability to change protected reasons for action or as being a protected reason for action? Raz does not seem to make a distinction between the two and thus, he regards both definitions as plausible. However, the analysis suggests that while it might be plausible to use both definitions as a definition of normative power, they are not interchangeable, but rather seems to represent two different levels of normative power. The analysis of the second concept, the service conception, examines Raz´s statement that justified exclusionary reasons entail a moral obligation to obey the law. Here the thesis asks if a moral obligation to obey is a plausible consequence of justified exclusionary reasons, given Raz´s own definition of obedience. The analysis suggests that a moral obligation to obey is not a plausible consequence of exclusionary reasons being justified and thus, that there seems to be incoherence between the two. Lastly, the thesis asks about the coherence between Raz´s two statements A. that justified exclusionary reasons entail a moral obligation to obey and B. that there is no moral obligation to obey the law. This last question had to be somewhat revised as the first statement (A) had already been suggested to be incoherent by the previous analysis. As such, this last question was revised into asking how the law can have legitimate authority when its legitimacy is tied to a moral obligation to obey, which is denied by Raz? The analysis suggests that these two statements are incoherent and that, as such, it is implausible that the law has the possibility to have legitimate authority at the same time as there exists no moral obligation to obey, as the former is dependent on the latter. The thesis ends in a number of concluding reflections.

Le droit commun de la vente, caractérisé par l’effet immédiat du transfert de propriété dès la rencontre des consentements s’est avéré une source de difficultés en matière immobilière au XIXème siècle. Cette simplicité excessive qui rend le transfert de propriété instantané et occulte heurte la réalité et les difficultés inhérentes aux mutations immobilières. Le recours à de nombreuses exceptions dans le Code civil de 1804 a rendu l’économie générale du transfert illisible pour les praticiens, la sécurité des transmissions immobilières nécessitant de reconstituer un instrument de preuve efficace. Si l’opération de transfert réside dans une conception volontariste en se focalisant sur la formation du contrat par une dématérialisation de l’obligation de donner, son efficacité reste tributaire d’aménagements contractuels et de formalités postérieures au contrat. Cette refondation qui se fera sur la notion d’authenticité et qui érige un contrôle de légalité incarné par le notaire aura pour avantage de préserver la fiction consensuelle et de repousser tout schéma dualiste comme les livres fonciers considérés par une majorité de la doctrine française comme contraire à l’esprit du droit français. / Common Sales Law , characterized by the immediate effect of the transfer of ownership from the meeting consents has been a source of difficulties in real estate in the nineteenth century. This excessive simplicity that makes transferring ownership instant hits and occult reality and the difficulties inherent in immovables . The use of many exceptions in the Civil Code of 1804 has made the general economy unreadable transfer practitioners , security estate transmissions requiring reconstitute an effective instrument of evidence. If the transfer operation lies in a deliberate design by focusing on the formation of the contract by a dematerialization of the obligation to give, its effectiveness is dependent on contractual arrangements and post- contract formalities . This overhaul will be done on the notion of authenticity and erects a review of legality embodied by the notary will have the advantage of preserving the consensus fiction and repel any scheme as dualistic land books considered by a majority of the French doctrine as contrary the spirit of French law.

Den svenska naturgasmarknaden regleras genom naturgaslagen. Enligt 7 kap. 8 a § naturgaslagen föreligger en skyldighet för innehavare av naturgasledningar att ingå avtal med en gasleverantör på marknaden om att denne ska agera anvisad leverantör i fall då gasförbrukaren inte har ett giltigt avtal med en leverantör. Enligt bestämmelsen har dock gasleverantörerna på marknaden ingen skyldighet att ingå avtal med ledningsinnehavaren om att bli anvisad leverantör. Inom avtalsrätten är en fundamental princip avtalsfrihet. Principen innebär en rätt för individer att på egen hand avgöra huruvida avtal ska ingås, med vem avtal ska ingås och på vilka villkor. Avtalsfriheten är dock inte absolut, den är begränsad till följd av olika omständigheter och behov i samhället. Ett av undantagen till avtalsfriheten är kontraheringsplikten, skyldigheten att i vissa fall ingå avtal. Rättsfiguren finns inom olika rättsområden och motiveras ur olika perspektiv. Det har dock utvecklats en princip om en allmän kontraheringsplikt, vilken är utgångspunkten i denna framställning. Skyldigheten för ledningsinnehavaren enligt 7 kap. 8 a § naturgaslagen innebär att ledningsinnehavaren åläggs en kontraheringsplikt. Genom denna framställning presenteras naturgasmarknaden och bakgrunden till denna bestämmelse i syfte att analysera kontraheringsplikten som följer av stadgandet. Motivet till bestämmelsen kompareras med motiven till den allmänna kontraheringsplikten i syfte att analysera hur kontraheringsplikten i 7 kap. 8 a § naturgaslagen förhåller sig till avtalsfriheten och den allmänna kontraheringsplikten. Det ifrågasätts huruvida skyldigheten som åläggs ledningsinnehavaren är att anse som motiverad samt huruvida ett avtalsförhållande är det optimala verktyget för att uppnå det faktiska syftet med bestämmelsen. / The Swedish natural gas market is regulated through the Swedish Natural Gas Act. In accordance with the Natural Gas Act chapter 7 section 8 a the owner of the natural gas pipelines is obliged to enter into an agreement with a gas supplier regarding becoming an assigned gas supplier when gas users do not have a contract with a gas supplier. According to the regulation gas suppliers are not obliged to enter into an agreement with the owner of the pipelines regarding becoming assigned suppliers. Contractual freedom is a fundamental principle in Swedish contract law. The principle gives the right to every individual to decide whether or not to enter into an agreement, with whom to enter the agreement and on which terms. However, the contractual freedom is not absolute, it is limited by various circumstances and needs within society. One of the exceptions from contractual freedom is the obligation to contract. The principle occurs in different judicial areas and is motivated out of different perspectives. However, a principle of general obligation to contract has been identified and is the basis for comparison in this thesis. The obligation imposed on the owner of the pipelines according to the Natural Gas Act chapter 7 section 8 a means that the owner of the pipelines has an obligation to contract. The background to this regulation is presented for the purpose of analyzing the obligation to contract as a consequence of the regulation. The motives of the regulation are compared to the motives of the principle of general obligation to contract in order to analyze the relationship between the obligation to contract according to the regulation, the contractual freedom and the principle of general obligation to contract. The obligation imposed on the owner of the pipelines is questioned alongside the choice to achieve the purpose of the regulation through contract.

Specificity of joint stock companies with state property interest Abstract This diploma thesis focuses on state-owned stock companies. This thesis aims to focus purely on stock companies with only short introductions to other forms of state ownership of corporations. The goal is to identify state as a legal entity and also as a shareholder. The other goals are an analysis of obligation to provide information and lastly a brief analysis of some other specifics when it comes to state-owned stock companies. The first part dealing with the identification of the state aims to sufficiently isolate stock companies from other possible state-owned corporations, while interpreting the relevant legal provisions combined with relevant court decisions. The second part focuses in detail on the obligation to provide information of state- owned stock companies. The goal is to analyze the relevant decisions of the Czech Constitutional Court in relation to the Act on freedom of information. Other chapters of this part focus on obligation to provide information in relation to Act on public procurement and to Act on the contract register . This second part heavily relies on judicial practice of both national and EU institutions. The third part deals with certain other specifics, which relate to state-owned stock companies....

Syftet med denna studie är att undersöka hur anställda inom förskolan förhåller sig till anmälningsplikten. Med en kvalitativ metod och semistrukturerade intervjuer tar vi reda på hur anställda i förskolan resonerar kring anmälningsplikten, hur de i praktiken förhåller sig till att anmäla samt om det finns några specifika rutiner. Studiens empiri kommer vi att analysera med hjälp av organisationsteorin, detta med ett relationellt perspektiv. Resultatet i studien visar att förskolorna har rutiner för hur de ska anmäla medans rutinen för när de ska anmäla är kopplad till kommunikationen mellan ledning och personal. Det framkommer att pedagogernas värderingar och stödet från chefen påverkar hur personal inom barnomsorg förhåller sig till att anmäla. Hur de ser på anmälningsplikten ser olika ut för varje individ samt att de anser att de får allt för lite utbildning kring sin plikt att anmäla. / The purpose of this study is to study preschool employees behave when it comes to report neglect and how they act as mandatory reporters of suspected child neglect or abuse. Through a qualitative analysis and semistructured interviews we have studied how employees interpret the mandate to report, how they practically apply it in their day to day work, and also what the guidelines for reporting are, if any. The empirical research have been analyzed with the help of the organizational theory through a relational perspective. The results of the study show that while preschools indeed have requirements and processes in place for dealing with the legal duty to report child abuse, when to do so is more dependent on the communication between manager and employees. It appears that preschool employees personal values and level of support from management determines how personnel relates to reporting when abuse or neglect is observed or suspected in a childcare environment. How employees interpret mandated reporting is highly individual in addition to staff feeling like there is insufficient training when it comes to mandated reporting requirements and protocols.

Specificity of joint stock companies with state property interest Abstract This diploma thesis focuses on state-owned stock companies. This thesis aims to focus purely on stock companies with only short introductions to other forms of state ownership of corporations. The goal is to identify state as a legal entity and also as a shareholder. The other goals are an analysis of obligation to provide information and lastly a brief analysis of some other specifics when it comes to state-owned stock companies. The first part dealing with the identification of the state aims to sufficiently isolate stock companies from other possible state-owned corporations, while interpreting the relevant legal provisions combined with relevant court decisions. The second part focuses in detail on the obligation to provide information of state- owned stock companies. The goal is to analyze the relevant decisions of the Czech Constitutional Court in relation to the Act on freedom of information. Other chapters of this part focus on obligation to provide information in relation to Act on public procurement and to Act on the contract register . This second part heavily relies on judicial practice of both national and EU institutions. The third part deals with certain other specifics, which relate to state-owned stock companies....

This diploma thesis deals with the relationship between the perceived legitimacy of the courts, the obligation to obey the law and courts and the willingness to cooperate with the criminal justice system in Central Europe. Using structural equation modeling method, I analyzed the fifth wave of the European Social Survey and created and compared models for Czechia, Slovakia, Poland and Hungary. Legitimacy, according to Tankebe, is conceptualized as a confidence in procedural justice, distributive justice, effectiveness and legality. The obligation to obey the law is then a potential effect of perceived legitimacy. The first research question asks about the universal applicability of the procedural justice theory across criminal system institutions and across different countries. As in the previous research on police, procedural justice plays a pivotal role for the willingness to cooperate with the police and the courts. In Czechia and Hungary, procedural justice is out of all fo the dimensiions of legitimacy the strongest predictor of the willingness to cooperate. In Poland, procedural justice does not affect cooperation, however, it leads to obligation to obey the law and courts. In Slovakia, instrumental factors play a more important role than procedural justice, which can be explained either by...

<p>Den 1 januari 1999 kom det ut en ny lag som ålägger externa revisorer i svenska aktiebolag en anmälningsskyldighet vid misstanke om brott. Lagen regleras i ABL Kap 9 §§ 42-44. Lagen ska fungera som brottsförebyggande åtgärd vid bekämpning av ekonomiska brott.</p><p>Syftet med denna uppsats är att beskriva hur revisorn ser på anmälningsplikten och undersöka om lagen fungerar i praktiken. Vi har intervjuat personal på Skatteverket, Skattebrottsenheten om deras åsikter om anmälningsplikten. Metoden som vi använt är den hermeneutiska metoden som innebär att vi skrivit ned våra egna upplevelser och erfarenheter för att kunna analysera och tolka dem. Vi har kombinerat den kvalitativa metoden där vi har intervjuat fyra personer med inslag av kvantitativ information där vi har använt oss av statistiska data.</p><p>Enligt svensk lag har en revisor skyldighet att agera och eventuellt göra anmälan vid misstanke om brott till bolagets styrelse och åklagare. Innan lagen infördes hade revisorn ingen skyldighet att anmäla misstanke om brott på grund av tystnadsplikten. När lagen trädde i kraft blev det ingen förändring av tystnadsplikten eftersom anmälningsplikten inte berördes av tystnadsplikten eller av upplysningsplikten. Skyldigheten som revisorn har enligt lagen gäller vissa grova och betydande brott som bedrägeri, svindleri, penninghäleri, förskingring och annan trolöshet, brott mot borgenär, bestickning och mutbrott samt skattebrott.</p><p>Vi har gjort personliga intervjuer med två godkända revisorer och en auktoriserad. Dessutom har vi skickat en frågeformulär till en godkänd revisor och fått svar från honom via email. Vi har även intervjuat personer från Skattebrottsenheten i Gävle.</p><p>Vi har använt oss av en ostrukturerad intervjuteknik som vanligtvis används mellan en forskare och hans/hennes undersökningsperson.</p><p>De revisorer vi intervjuade gav oss intrycket av att lagen om anmälningsskyldighet finns juridiskt och därför måste följas. Vi antar att oavsett om lagen finns eller inte så är det få anmälningar som görs utav revisorerna. Vi tycker att revisorer bör göra fler brottsanmälningar.</p><p>Idag är ekobrotten så avancerade att det behövs stora ekonomiska resurser för att förhindra brotten. Det borde dessutom finnas bättre kontakter mellan revisorer och Ekobrottsmyndigheterna samt bättre samarbete mellan revisorer och Skattebrottsenheten.</p> / <p>On January 1st 1999 a new law came in force that gives an extern accountant in Swedish joint-stock companies an obligation to react when he/she suspects an economic crime. This law is regulated in the General Corporation Acts, chapter 9 §§ 42-44. The law’s main purpose is to function for the accountant in order to prevent the economic crime.</p><p>The aim with this essay is to describe how the accountant reacts to the obligation to report and to study if the law works in reality. The aim is also to find out what the Swedish Tax Department thinks about the new law. In the essay we have used hermeneutic theories which mean that we wrote down our own experiences to be able to analyse and interpret. In our essay we have combined the qualitative method along with the quantitative.</p><p>According to the Swedish law if the accountant suspects a crime he should react and eventually report it to the board of directors and to the prosecutor. Before the law came into force the accountant hadn’t had an obligation to report the crime because of professional secrecy. When the law appeared there were no changes in the professional secrecy because the obligation to report depended neither on professional secrecy or obligation to inform.</p><p>The obligation that the accountant has according to the law is to report the following crimes that can take place in the Swedish corporations: fraud, swindle, money laundry, embezzlement, bribe and different tax crimes.</p><p>We have made personal interviews with two licensed accountants and one authorised. Besides we have sent our interview questions to one licensed accountant and we got his answers by e- mail. We have also interviewed the chief for the tax department who works with the economic crimes and head of section of the tax department in Gävle. The technique we used during the interviews was unstructured interviews that usually are short and close relations between the researcher and the subject of investigation.</p><p>The accountants that we interviewed gave us an impression that the law to react when the accountant suspects a crime is written on the paper and that’s why has to be followed. We think that no matter if the law exists the accountants make very few reports on their clients if they suspect a crime. We are sure that they should report more crimes. The economic crimes are so advanced today that the society needs more financial resources to prevent them. Moreover there should be better relations between the accountants and tax departments.</p>