Inledning: Bolagsskandaler runt om i världen har bidragit till ett strängare sätt att reglera hur bolagen styrs. Enron och WorldCom är två nordamerikanska bolag som varit bidragande orsak till den amerikanska lagstiftningen Sarbanes Oxley Act, SOX, vilken reglerar bolagsstyrningen i USA. Efter detta har den moderna världen valt attinföra någon sorts normbildning kring ämnet bolagsstyrning. Sverige har följt utvecklingen genom att under 2005 införa Svensk kod för bolagsstyrning på börsbolag med ett börsvärde över 3 miljarder kronor. Under andra halvåret 2008 kommer Koden att utvidgas för att omfatta ett större antal börsnoterade bolag i Sverige med börsvärden under 3 miljarder kronor.Syfte: Syftet är att undersöka vad representanter för de bolag som ej ännu omfattas av Svensk kod för bolagsstyrning samt vad revisorer anser om planerna på att införa Koden för börsnoterade bolag med ett börsvärde under tre miljarder svenska kronor.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Många bakverk och maträtter har någon slags form eller förpackning runt om sig. De här formarna kan vara tillverkade av olika material och det här konkurrerar i dagsläget med varandra. Syftet är att ge läsaren en djupare förståelse för vilka attribut som är viktiga för konsumenten samt vilken roll samhällsansvaret spelar för konsument och producent. En kvantitativ metod i form utav en enkätundersökning kommer att användas.Teorierna Corporate social responsibility, produktutveckling och produktdesign kommer att användas. Utifrån enkätundersökningar kommer empirin att samlas in. Attribut som täthet, stabilitet, lossningsförmåga och miljö är viktiga för konsumenten.

One of the big challenges for the European Union today lies in finding a common foreign policy for its 27 sovereign member states with their divided interests, experiences and traditions. New objectives set requirements on the Union to develop and intensify its military ability. The European Union´s view on when military force can be utilized sets concepts like sovereignty and intervention in focus. Can sovereignty be limited and if so can an intervention be justified? How did the Union argue regarding its participation in the intervention in Afghanistan, 2001? The Just War Theory gives the essay a normative framework against which to assess the Union´s view and guidelines for the use of military capabilities.

The purpose with this research is to examine how the green marketing in retail trade can be developed in order to promote the eco-labeled products closer to the consumer.The method for the survey includes interviews with managers of a few retailers and their customers in the industrial sector. The purpose with the interviews was to produce the retailer and the customer?s perspective of products with eco-label on.The research is limited to the region of Västra Götaland.The results from this research indicate that there is a lack of communication between the retailer and the consumer. The consumers don?t think that the product is available.

The purpose of this study was to try to develop a better understanding of the process that being a member in a new religious movement might imply, and to find out how the identity of a defector changes from the time upon entering the movement, while they are within the movement and after leaving the movement. We also wanted to examine what kind of help and support would be needed around a defection. The study focuses on identity and our questions were: How does the defector describe him/herself and his/her identity before joining the new religious movement until the period after defecting? What demand for support and help may there be when defecting from new religious movement? The theoretical starting point was The Identity Theory, Structural Role Theory and KASAM. A qualitative method was used and four defectors from new religious movements were interviewed.

I denna uppsats har jag studerat vad Corporate Social Resonsibility (sv. företags samhällsansvar) fyller för funktion när det kommer till implementeringen av de mänskliga rättigheterna i de land som multinationella företag har verksamhet i. Uppsatsen har sin utgångspunkt i, och har sin teoretiska förankring i FN:s deklaration om de mänskliga rättigheterna samt teorin om Corporate Social Responsibility. En fördjupad teoridel presenteras också där begrepp som det transnationella ansvarighetsglappet presenteras och även en kort diskussion kring den ansvarsutvidgning som skett och inte stater kan ses som enda aktörer för att förverkliga de mänskliga rättigheterna. Jag har använt mig av en kvalitativ forskningsmetod med beskrivande inslag, vilket innebär att jag genom studien haft ett tolkande synsätt på den data som använts.

This report is an examination paper in computer science at University of Växjö. The report will focus on the possibility to create adaptable systems and to cost calculate the work needed to modify a system to meet new demands. A project [demos] developed by Interactive Institute studio [12-21] in Växjö is the starting point in our work. They have during a period of two years developed a prototype of a system which intends to get youth and democratic selected representatives a communication platform where they may communicate with SMS. Today they are in a position when they want to develop the system for other user groups with slighter different purpose and to do that they need a more flexible system.

AbstractThe opinions about the European Union vary considerably between the member states. There are likely several reasons of this, the following study examines one that ought to play a major role. This study examines the idea that media affects the public opinion. According to the theory of Framing media can not only tell us what to think about, media also has the power to influence how we think about the matter. ?Framing: Toward Clarification of a fractured paradigm? by Robert M.

Security Council resolution 1325 (2000) is about women, peace and security. Since the resolution was adopted several countries has made their own National Action Plan for implementation of the resolution.Sweden and Denmark are two of these countries. Resolution 1325 is one of the documents that each countries armed force has to relate to in international work.These countries can get to work together in international operations within the framework of the Nordic Defense Cooperation, NORDEFCO. This study is done by looking at similarities and differences in the action plans and whether they can be an obstacle for the countries to cooperate in an international operation.In this paper a comparative analysis of Sweden and Denmark's plans for the Security Council resolution 1325 will be done. The comparison is made based on the clauses of the resolution relating to the member states actions.In this paper, a qualitative text analysis to be carried out with sections of Resolution 1325 as a model for the comparison..

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

AbstractThe aim of the study was to describe district nurses experiences meeting intimate of cancer patients in home care. The study had a qualitative approach with a descriptive design. The sample consisted of ten district nurses employed in primary health care, working in emergency duty in a district in the Middle of Sweden. The results are presented from the two categories; to communicate and being competent, which was formulated to one theme. The theme ?Being safe in one´s professional role, being aware of possibilities and difficulties when encountering intimates in home care?.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

AbstractThe purpose of my essay was through economically, socially and psychologically aspects examine the impact Bethesda Children´s Ministry made on families. Special interest have been taken to how Bethesda is dealing with responsibility and expectations. Also I´ve been interested in which vital change the boy have gone through during the rehabilitation? I´ve got the information from staff, parents and former street boys through interviews done in Kenya.The first result showed that rehabilitation at Bethesda means socialisation of the boy, from the behaviour of the street, to a functional family member. A great change for the boy was stopping using drug and start live in a family.