AbstractVäxjö University, School of Social SciencesBachelor thesisTitle: Varför en rädsla för alternativmedicin? En studie om hur EU?s kosttillskottsdirektiv har implementerats i Sverige.Author: Annica BlomstrandSupervisor: Anne Haglund-MorrisseyThe aim of this study is to investigate the process of legislation and implementation of the directive of the European Union on the food supplements, focused on member state of Sweden.There are two questions in this study: What was the process of legislation in the period when the Directive on the food supplements became established? and How does the implementation of EU?s decision on the food supplements works in reality? In order to answer these questions, two different methods were used. One was qualitative analysis of the available text and the other one case-study (qualitative including interviews)The conclusion is that the implementation has not been successful. The process of legislation has followed its traditional way, which in its turn did not leave so much space to the thorough implementation of the Directive. Unfortunately, this is a process that overlooks citizens and countries with different premises, affected by the decision.Keywords: EU, kostillskottdirektivet, lagstiftningsprocessen, implementering, organisationsteori, fallstudie.

Abstract The aim of this study is to create a pathway through Gustav Sandgren?s short-story collection Skymningssagor and the second collection with that title, based on his social criticism, notions of art and nature, use of fairytale motifs and finally, his view of the metaphoric liberation of mankind. The study is based on a comparative and thematic investigation, illustrated by examples from Sandgren?s short stories. The theoretical framework is based on Eva Nordlinder?s study of the art fairytale in Sekelskiftets svenska konstsaga och sagodiktaren Helena Nyblom (1992) and Konstsaga och Kultursyn (1992) as well as Torben Brostrøm?s study of the folktale in Folksagan och den moderna litteraturen (1992). The investigation shows that Sandgren?s social criticism permeates his short stories, but that his keys to salvation, nature and art (first and foremost music) exist to help mankind rise above our shackles. The investigation also shows that Sandgren?s short stories are firmly placed within the tradition of the fairytale and the romantic notion of a relation between nature and man.  Keywords social criticism, fairytale, nature, music, art, liberation.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The thesis focus on how organizations can improve the ability of absorbing coworkers ideas in purpose of gaining long term competitive advantage through innovations. The study was conducted at IKEA AB where a campaign to collect coworkers ideas was a big success given the quantity of ideas collected. This fact allows a comparative analysis of idea management in the shape of campaigns and in comparison, idea management in the everyday line-organization.The analysis show that fundamental factors for innovative environments such as organizational climate, culture and leadership perceives auspiciously by the respondents. However, lack of infrastructure such as systems and processes hinders coworkers ambitions to contribute with ideas.An important issue in idea management is the treatment of incentives for innovation. Results of the study show that the ?soft? incentives ?feedback, encouragement and attention have a higher impact in coworkers willingness to the contribution of ideas than for instance monetary rewards..

In this essay, I investigate Swedish possibilities to influence the Common Agricultural Policy of the European Union (CAP). After having summarized my findings, I try to explain the structure of influence by using Multi-level governance theory.Ten years have passed since Sweden joined the Union, and many changes have followed in the agricultural sector. By investigating the small country of Sweden's possibilities to influence CAP, I hope to be able to get a notion of the possibilities to influence the EU in general. The essay examines four possible paths for agricultural interests to influence the policy process in Brussels:* Through elected representatives of Sweden in the European Parliament, the Council of Ministers and in the Swedish Parliament* Through subnational institutions, such as the local authorities and regional representatives.* Through the Swedish Agricultural Office* Through the Swedish pressure group within the agricultural area, LRFThese four groups all have very different channels to the policy process on agricultural issues. The differences are mostly in terms of decisive power or advisory power and institutional contacts or lobby contacts.

How affected are the sugar production in Mozambique and Tanzania by EU sugar regime? What does the EU sugar reform constitute in these countries?Using theories regarding free trade and anti-free trade, I am able to answer these questions. The aim of this paper is to study how the various sugar agreements with EU affect the sugar production in Mozambique and Tanzania. Therefore I am using a method called a most similar system design in this comparative case study. The conclusion is that the EU sugar regime is the main reason to how the sugar productions in developing countries are.

The purpose of this study was to investigate the problems of building a new region in the Southeast part of Sweden. The idea of a big south Swedish region is brand new; no former studies in this area have been done before. The main analytical focus of this study is legitimacy, identity and democratic credentials. The study has been carried out by interviews with several leaders in organizations working with the collaborations of the smaller regions in to the big region. The method of this study has been a single-case study and dialogue interviews.

The aim of this study was to describe how adolescents experiences their quality of life, and tocompare if there are any differences in how they experiences their QOL depending on wherethey live, big town or smaller town. The aim was also to examine how adolescentsexperienced their schooling. The study is empirically, quantitative with a descriptive andcomparative design. To measure quality of life a tried and tested instrument ? LifeSatisfaction Questionnaire (LSQ) was used.

The purpose of this study is to present a comparative analysis of seven literature anthologies for the Upper Secondary School, from 1968-2004, to investigate how much space Esaias Tegnér is getting and how many and which of his works that is presented in these anthologies.The study is set against the hypothesis that Tegnér is getting a reduced space in the anthologies because of his connection to Romantic nationalism, which after World War II has been associated to the themes and ideology of the National Socialism. In view of this I have asked myself if Tegnér is getting a reduced space in the literature anthologies for the Upper Secondary School. My study shows that this is the case.One can also see clear trends in a subjective approach towards the author. In the anthologies where Tegnér have had a strong prominent role, he is retaining his position even in later editions. Over the entire period of 1968-2004 he is getting a less prominent role, although he is generally presented as the greatest poet of his time.I have also examined the discussion of Tegnér during that period to see if you can find any connection between the discussion about Tegnér and the change his work gets in the literature anthologies.

This study is about language learning and language development. The purpose of the survey is to investigate how current learning theory and language research reflect on teaching instructions for the teaching material in spanish, with focus on the student´s awareness and reflection.The survey is based on a comparative textanalysis of four teaching instructions for the seventh year in the nineyear compulsory school.The result show great variations between the teaching instructions, regarding execercises as well as instructions. A theoretical approach and an explicit connection to research is something that is constantly missing in the instructions to the teachers..

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

When the Tsunami occurred on Boxing Day 2004 it caused a major stress upon the governmental agencies in not only the affected areas but also in states that had a large number of citizens in the affected area. The governmental agencies were not prepared for the demands from the citizenry in these countries to deal with rescue and crisis management in areas situated halfway around the globe. This thesis main purpose is to research what the causal mechanisms of Sweden?s and Finland?s crisis management were through the method of process tracing. Taking its theoretical stance in Allison?s & Zelikow?s three models of decision making, the thesis compares the course of events of the first two critical days in Sweden and Finland to establish what mistakes were made during this critical period.

This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.