The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

The purpose of this thesis is to find out how the Swedish authorities comply with international law by studying the protection of asylum-seeking children that are apprehended by Swedish authorities according to the legislation of LVU because of abuse or neglect and thereafter are deported together with their parents. The aim of this thesis is to find out if Swedish legislation and praxis is consistent with international law through the Convention on the Rights of the Child and EKMR. Would it be possible to increase the protection of these children through incorporating the Convention on the Rights of the Child in Swedish law, through a wider interpretation of the principle of non-refoulement or through more morality in the law? The thesis has been conducted as a literature study where the right-dogmatic method has been used to compare Swedish and international law. The theories by Dworkin about morality and law have been compared to Peczeniks right-dogmatic theories.The review shows that Swedish authorities are infringing article 2, 3, 12 and 19 of the Convention on the Rights of the Child, when it comes to the protection of asylum-seeking children. The best way to increase the protection is to incorporate the Convention on the Rights of the Child in Swedish law.

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

This bachelor thesis is based on the current discourse within the aid policy, whichhighlights and focuses on measurability and reporting of results within the development cooperation.The purpose of this study is to investigate how the Swedish CSOs Diakonia and Plan Sverige, bothoperating many of its activities through which Sida are directing Swedish aid, are influenced by theresults agenda in it?s work, and to investigate which impact this has on participation of the recipient.The research is based on information collected through examination of relevant text such asdocuments from the organisations, agencies and from debate articles and inquires. Together with datacollected through informant interviews with informants from the organizations this information hasbeen analyzed through a qualitative content analysis. The study show that the demands occurringwithin the development cooperation mainly generates quantitative, short term results in order tomaintain legitimacy as an organization. The focus has changed from a traditionally high reliance onthe organizations activities to instead focus on which results the organizations can present as a resultof its work.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

In this pilot study, we have investigated what the two biggest newspapers Aftonbladet and Dagens Nyheter, and the two largest union affiliated journals Lärartidningen/Lärarnastidning and Skolvärlden has written about teachers in their professional roles, and investigated if and whether their reporting has changed over time. In the study, we have also examined what the newspapers and the union affiliated journals emphasize as status enhancing and status lowering factors for the Swedish teaching staff. We have furthermore analyzed our material through Leif Mathiassons theoretical framework in the anthology Uppdrag Lärare ?En antologi om status, yrkesskicklighet och framtidsdrömmar, in which he describes the creation of the image of the school as a medial and political construction. To reinforce Mathiassons theoretical framework we have also presented and used the agenda theory, the gestalt theory and the priming theory in our concluding discussion.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

Denna underso?kande designstudie utforskar hur visuellt material till en simulator kan komma att se ut och hur va?gen fram till det fa?rdiga designen kan se ut. Simulatorn som sta?r i centrum fo?r just denna studie kallas fo?r Simulerade Provokationer (SimProv) och har la?rarstudenter som huvudsaklig ma?lgrupp. I SimProv kan la?rarstudenten som anva?ndare va?lja mellan fyra olika handlingar i en klassrumssituation.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.