Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

This thesis is a study of the history of cultural events in Norrköping from the Agriculturemeetings in 1897until today?s sailfestival, Sail Norrköping. The purpose is to see how the events have effected Norrköping as an eventcity, but also to examine the purpose with a cultureevent. The essay also discusses modernisation?s impact on society.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This paper studies how the ?Swedish model? has influenced the Swedish community during the first half of the twentieth century and how living with this model was like in the 1960s. During the ?60s the laws and reforms created by the ruling socialistic party, SAP, dominated the Swedish society. Their goal was to build Per Albin Hansson?s vision of a welfare state.

AbstractAt a time when the discussion of feminism is hot in the media, in the schools and in the cottages so I have been interested in how feminist worlds order might look like and what are the roads there. There are plenty of barriers in the community, some of them you easily could influence.This essay problematize and define the problems behind the difficulties of reaching a feminist world order, but also the factors that are important to achieve this world order. How colonization that began several hundred years ago spread and secured the patriarchal society and its influence all the way to the society of today. But even more immediate factors, on how we ourselves are involved in shaping our society in terms of where we live, how we educate ourselves, and what jobs we choose. Status symbols in society as economics, profession and political influence are all to be reckoned with when it comes to influencing society.

The purpose of our master thesis was to investigate how a multicultural society is reflected in childrens books picture books, books for children and young people, published in 2002. We found this issue interesting since children of today experience a change in society, where people of many ethnicities, cultures and religions live together to a greater extent than before. Since children in their everyday life are exposed to these different cultures, we think they also should be exposed to them in the books they read. In order to enhance an understanding of why such books are important to children, especially immigrant children, we have in our thesis included a passage with childrens linguistic development, identification and stereotypes. Other passages concern libraries and their roles in a multicultural society.

The three post-communist states - Belarus, Moldova, and Ukraine ? have gone different ways in terms of freedom and democracy since the breakdown of the Soviet Union 1991. During these years, the state and the civil society have been fundamental actors in the struggle against, and even for, authoritarianism.A strong state with great capacity in Belarus has undermined the chances for the civil society to fulfil its task as a watchdog of the state and link between the citizens and the government.Failed authoritarianism in Moldova has led to a situation where both the state and the civil society are weak. The major problem is lack of organization and cohesion; both the state and the civil society have often been divided by ethnical differences and are therefore not strong enough to promote democracy.In Ukraine, the dominance of a strong state ended in 2004 when the Orange Revolution took place, sometimes called a ?peak of democracy? where popular mobilization and protests succeeded in it's opposition against the state.

The current trend towards globalisation and democratisation has made the theories of politics in pluralistic societies, and how to make them work, of particular interest and concern. Lijphart's theory of consociational democracy is an important influence in this field. At the same time the importance of civil society in transition studies and democratisation processes has been reinforced over the last thirty years. However, the complex political situation that plural societies face, creates obstacles for a healthy civil society. This thesis is based on a case study of Lebanon, a country with deep ethnic divisions and a government that resembles a consociational democracy.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

This study was conducted by using a qualitative textual analysis on UNICEF Sweden?s website with the purpose of problematizing the role of UNICEF Sweden in today?s globalised society. This was done in the context of how organisations of civil society have gained influence. Following questions were answered: How does UNICEF Sweden legitimise its operation? Which strategies does UNICEF Sweden use to encourage involvement and donations?The study shows how UNICEF Sweden legitimises its work by promoting a unique influence, their unique methods of work and by showing how the organisation helps the most disadvantaged children.

This essay deals with how the development of society, the media society in particular, has an impact on the teaching of the subject of art. In the society of today, we are bombarded with more images than ever before. As an effect of this, the curriculum of 2011 emphasises the importance of the ability to orientate oneself in the modern society. Furthermore, it describes art not only as a practical subject, but also as a verbal and community-orientated subject. Because of sparse and dated research, the subject of art is in danger of marginalization as a school subject. The purpose of this study is to illustrate art teachers? conception of the aim of the subject of art.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This paper deals with the concept "Information Overload" (IO). It describes the intellectualcontent of the idea as well as its supposed domains of activity. Furthermore it problemizes theimage of "Information", "Information Society" and other concepts related to those phenomenons.A division by two fundamental different distinctions of IO are being made. InformationOverload serves as a name for:I. An information-intensive environment.II.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This essay deals with how the development of society, the media society in particular, has an impact on the teaching of the subject of art. In the society of today, we are bombarded with more images than ever before. As an effect of this, the curriculum of 2011 emphasises the importance of the ability to orientate oneself in the modern society. Furthermore, it describes art not only as a practical subject, but also as a verbal and community-orientated subject. Because of sparse and dated research, the subject of art is in danger of marginalization as a school subject. The purpose of this study is to illustrate art teachers? conception of the aim of the subject of art.