In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Motives and reasons behind a decision to change the asylum process in Sweden are the central concern for this thesis. A symbolic political perspective will be applied in order to elucidate the symbolic factors that have influenced the decision process.The Aliens Appeal Board in Sweden will close down at the end of March 2006 and all pending and future cases will henceforth be decided by three administrative courts. This will be done in order to enhance the principles of legal certainty by making the process more transparent and oral. It is an extensive reform, but since very few amendments are made to the applicable substantive law it raises questions about the actual motives behind the change.One reason that seems to have had a major impact on the decision to close down the Aliens Appeal Board is the fact that the board is perceived as a symbol for an inhuman asylum policy. Transferring the process to the courts might ease the attempt to increase the legitimacy of the asylum process.

The increasing competition is making increasing demands of today's businesses to be changeable. Change projects have therefore become increasingly common in order to satisfy market expectations. These projects have often proved difficult to implement and fail rather than succeed. There are many people who reflect on why this is and theorists are increasingly reasoning about the importance of communication in the change process. This is something that has given rise to a new area of expertise called change management.

Actors deliberately change their preferences, contrary to the assumptions of rational decision models. This study shows why, and to some extent how. Preferences are necessarily ambiguous and unstable. Rationality is a regulating myth which has had a profound influence on Western conceptions of what an actor is.The aim of this study is to help individual actors understand the theoretical grounds of their actions. The analysis provides tools for examining decision methods and preference changes.

 The 1st of July 2006 Sweden made a change of authorities in the system concerning the reception of separated asylum seeking children. Prior to the change, the Swedish Board of Migration was held completely responsible for the reception of these children, who arrives in Sweden without their parents or any other relatives to care for them. Since the alteration of the law (1994:137) the responsibility for the housing of these children now lies within the Swedish municipalities, while the Board of Migration still handles their legal commissions. The change was intended to fundamentally improve the conditions under which these children were taken care of. However the implementation took a severe wrong turn when the municipalities weren't prepared for their new responsibilities and the immediate result was alarming. This qualitative study is based upon interviews with the people responsible for the reception of the separated asylum seeking children in the municipalities of Kronobergs County, as well as one of the two people in charge of the new system at the Swedish Board of Migration.

Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats.

The aim of this thesis is to study why Swedish authorities do organizational changes. Two organizations are analyzed; The Swedish Tax Agency (Skatteverket) and the National Statistics Office of Sweden (Statistiska centralbyrån). A qualitative method, consisting mainly of interviews with key officials, is employed to study two aspects of organizational change: first, the main reasons for changing the organization and, second, how the process that preceded the actual change was carried out. Furthermore, two different theoretical perspectives are used to construct a basis for the analysis. One of the perspectives assumes a social constructivist approach, while the other is rationalistic inspired.

The topic of interest is why Swedish unemployment after OPEC - 1 remained exceptionally low, compared to the OECD average. The object of study is the evolution of welfare institutions, like the Rehn ? Meidner model, after WWII, and the aim is to explore why the institution of solidaristic wage bargaining collapsed coming the nineties. Deployed theoretical perspectives are how domestic institutions determine a country's adaptation to alterations of the international economic system. However, equally important are how policy objectives, like full employment, becomes institutionalized and therefore guides the actions undertaken.

Denna studie syftar till att uppmärksamma uppfattningar om klimatförändringarna utifrån fem informanters perspektiv och med kopplingar till relevant litteratur inom klimatområdet. Viktiga aspekter av klimatförändringar som diskuteras är informanternas syn på människans inverkan på klimatet, fördelningen av ansvar och viljan till förändringar och uppoffringar..

I takt med att de globala klimatförändringarna fortsätter kommer konsekvenserna bli allt mer ödesdigra. Vissa av dessa konsekvenser förbises ofta i den globala debatten och i världspolitikens inflytelserika kretsar. Uppskattningar gör gällande att så många som 200 miljoner människor blivit förskjutna som en konsekvens av klimatförändringarna. Detta aktualiserar frågan om klimatflyktingar. Syftet med denna uppsats är att studera varför det internationella samarbetet gällande klimatflyktingar kan betraktas som begränsat.