Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

This paper analyses the potential extent of labour mobility in the European Union after the eastern enlargement that took place in 2004, but focuses on movements from the 10 new member countries to the old EU -members. In this study, a number of economic models are used to investigate if there is a large potential for labour mobility in the enlarged EU and also if this potential has large effects on mobility in reality. The potential for labour mobility is, to a large extent, discussed in terms of theoretical migrating incitements for workers and different types of labour migration obstacles. Many factors indicate that such large potential for migration actually exists, mainly due to high difference in wages and unemployment and because of the common EU market. At the same time, the presence of natural and constructed obstacles is likely to restrict migration for a long period of time..

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

Ovine black coat colour is determined by the MC1R (Melanocortin 1 receptor) and ASIP (Agouti signalling peptide) genes at the Agouti and Extension loci. The black phenotype is caused by production of eumelanin by melanocytes, whereas yellow-tan or light phenotype is the result of phaeomelanin synthesis. The ovine MC1R gene has two known alleles: the wildtype (E+) and the dominant black (ED) alleles. Two missense mutations (c.218T>A and c.361G>A) constitute ED. The presence of a third allele, the e allele, is proposed and believed to give rise to phaeomelanic phenotype.

With an IT outsourcing project there are many factors affecting how efficiency andquality develop in the outsourced activity. The Purpose of this study is to identifythese factors through a case study in a global company that is dissatisfied with theefficiency and quality of their outsourced helpdesk. For data collection methodsinterviews and observations were used. Interviews were conducted with people fromdifferent parts of the company in three different countries, all somehow involved inthe outsourced system. The observations were made with the outsourced company tosee how the employees work and fill information gaps that the interviews could notcover.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

In this thesis I analyse and discuss what impact the 2003 U.S lead intervention in Iraq, had for the cooperation against global terrorism between the European Union and the United States. Six years have passed since the Bush administration decided to go on with the intervention, even though they did not have the necessary UN mandate. Due to unsuccessful argumentation in favour of the intervention by the Bush administration, the world got divided. George W. Bush reference to a ?war on terror?, which passed almost unnoticed by Americans, rang alarm bells in many European countries.

Läsning av barnlitteratur anses i den svenska läroplanen vara en viktig del av undervisningen då den kan bidra till personlighetsutveckling, kulturell förståelse och motivation till vidare läsning. Att lära sig läsa är en förutsättning för att kunna tillgodogöra sig skönlitteraturen. Ett sätt är genom läsinlärningsmetoden whole language som med hjälp av kiwiböckerna fått genomslag i flera svenska skolor. Kiwimaterialet är ämnat för att skapa läsförståelse samt läsintresse och är baserat på småböcker från Nya Zeeland. Då både val av läsinlärningsmetod och barnlitteratur är viktiga delar i elevers läsutveckling, väcktes en undran om det går att sammanföra traditionell barnlitteraturläsning med kiwiböckernas systematiska upplägg och färdiga bokmaterial.

Uppsala universitet The aim of this master?s thesis is to investigate, through text analysis, the role of copyright in development, with particular interest of how the concepts knowledge and access to knowledge are used in Access to Knowledge Draft Treaty and WIPO Development Agenda. The definition of the concept knowledge, as it is used in copyright, is based in a Western historical and philosophical context and therefore excludes knowledge created in another type of society. The consequences of this exclusion have effects on development. Further it is stated that knowledge according to the global copyright scheme will be reduced to a commodity, which will have consequences not only in societies in the global South.

The population growth and urbanisation in low-income countries bring issues of poor living standards and miserable sanitation conditions onto the agenda. If well-functioning waste management systems were developed, this could master some of the problems. The already existing local informal waste handling system that is common in many low-income countries, needs to be developed with proper sorting and composting solutions to decrease the environmental burden and improve the overall situation in the dense cities. This master?s thesis project is performed with the intention of developing functional decentralised waste management units in the city of Pune, India.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This master thesis is a study of the Swedish hydropower capacity to balance wind power. The Swedish government has decided that it should be possible to produce 30 TWh from wind power in the year 2020. The Swedish municipalities have to have plans for wind power plants with total yearly generation of 30 TWh. Wind power is an variable energy source that needs to be balanced by other energy sources. In Sweden the Swedish hydropower can be used for balancing a large scale introduction of wind power.

AbstractThis thesis handles the subject about emergency preparedness. The cases that are chosen are Sweden and the tsunami catastrophe and Great Britain with the bombings in London. The purpose with this case study is to reveal what factors that are important for an adequate emergency preparedness plan by studying Sweden?s and Great Britain?s emergency preparedness plans and how they handled the two catastrophes. The questions for the report are as follows:1.

The purpose of this essay is to examine the origin of generalized trust. We compare existing theories on trust to determine what approach is more fruitful in explaining the prevalence, or absence, of trust. Our conviction is that trust should be viewed as an interaction, rather than a disposition or a rational choice. The sample is based on the countries of the OECD. In total, five different hypotheses are tested: i) that generalized trust is created by equal distribution of income, ii) that generalized trust is created through monitoring of the state, iii) that generalized trust is created through rule by law; iv) that generalized trust is created when the welfare apparatus is guided by principles of universalism; or iv) that generalized trust is created when the state integrates trust networks.

The major focus in this study is structural inequalities in primary school in Sweden. UNESCO points out that in many developing countries, up to 40% of the children perform at or below the lowest proficiency level in language and mathematics. Sweden has been criticized by the UN about the large differences in educational achievements between different regions. Based on an official study Sweden considers that those differences are related to ethnically segregate residential areas. My research question is whether the Swedish government takes adequate consideration of the impact that socioeconomically aspects have on educational achievement.