The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran?s physical and mental health. The purpose of this study is to qualitatively investigate ?The Peace berets?, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government.

This essay is based on the work of arranging and making an inventory for an archive consisting of records from the Board of Education (Utbildningsnämnden) within the administration of the County Council in Uppsala, Sweden. This archive is kept at the County Councils Archives in Uppsala where I have done the work. I have documented the process and discussed the complex of problems relating to it. In this particular case the issue of limitation of the office of origin and the respect of the fonds, or the principle of provenance, have been of interest. This is due to the fact that the records had been rearranged and mixed with records with other origin related to the Board of Education.

Background: Testosterone is the most important androgenic hormone in the male. Aging is closely associated with reduction of serum testosterone which can lead to reduced muscle mass, muscle strength, bone density, and depression. These symptoms may be counteracted by administration of testosterone. Objective: The purpose of this study was to examine the effects of hormone replacement in men with age-related testosterone deficiency. Method: We performed a systematic review using Randomised Controlled Trials (RCT).

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

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.

This study is an assignment from the council of Södra Småland county to investigate how equality between boys and girls progresses at compulsory schools in Kronoberg county. The study was undertaken to find suggestions on how work with equality could best be stimulated.The key question was to elaborate how a decentralized rule and structural context of an organisation can affect an implementation of political decisions. The methodological approach adopted can be defined as inductive, it was analysed how the respondents from some selected schools in Kronoberg county themselves relate to the concept of equality between men and women and their experience and understanding of how the concept of equality between sex is understood in their work at school.School-legislation today demands that active measures are undertaken to promote equality between boys and girls and in general almost all the respondents of my study describe equality as an utterly important question. My findings although, at the same time, indicate a gap between rhetoric and practice. The findings of my study suggest that structural relations and a decentralised organisation can constitute a hindrance for implementing equality between men and women in schools.

Syftet med studien är att undersöka hur samverkan ser ut mellan kommun och landsting vadavser personer som vårdas enligt lag (1991:1129) om rättspsykiatrisk vård (LRV) och skallpermitteras till hemkommunen. Studiens frågeställningar är: (1) Hur sker samverkan mellankommun och landsting innan permissionen verkställs?(2) Hur sker samverkan mellan kommun och landsting under tiden en person är permitterad?(3) Vilka möjligheter och hinder finns vad avser samverkan mellan kommun och landsting gällande personer som permitterats?Metodvalet är kvalitativt och författarna har genomfört fem intervjuer med nyckelpersonerinom landsting och samverkande kommuner. Den teoretiska utgångspunkten är Danermarkstre primära samverkansbegrepp: organisation, kunskap och regelverk. Resultatet visar attlandstinget har ansvar för vård och behandling och att kommunen har ansvar för boende ochsysselsättning.

AbstractThe Municipality Council decided in 2010 to develop a comprehensive energy efficiency strategy with financial and methodological support from Energimyndigheten (The Swedish Energy Agency). The strategy should include 3 major parts: an inventory of the 2009 energy use defining the current situation, the 2014 and 2020 goals for energy use, and an action plan for goal achievements. According to Energimyndigheten, the strategy must include all municipal administration premises, vehicles, and all majority-owned companies (as Laholmshem, the municipal housing company).The report describes the inventory work in order to obtain the 2009 energy use and the sources of information used. The inventory values are used as the base year values for the 2014 and 2020 goals. The inventory showed that information about the vehicles is dispersed in the municipal administration and no clear structure exists with respect to mileage and fuels used.

Uppsatsen behandlar Afrikanska Unionen (AU) och dess arbete för bevarandet av mänskliga rättigheter i konflikter, ett arbete som AU till största del misslyckats med. Darfur i Sudan är det konfliktområde som huvudsakligen tas upp. År 2002 övergick Organization of African Unity (OAU) till AU och därmed blev fokuseringen på mänskliga rättigheter större. I sitt arbete med mänskliga rättigheter utgår AU från African Charter on Human and Peoples? Rights (ACHPR) och Kommissionen (African Commission on Human and Peoples? Rights) är den institution som enligt ACHPR har till uppdrag att verka för de mänskliga rättigheterna.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

The increasing importance of human rights within the international community over the past fifteen years has raised the issue of humanitarian intervention. This concept is a complex one, and in the debate surrounding this issue can be heard arguments from and within legal, political and ethical standpoints. There is not yet a unified definition or agreement as to the nature of humanitarian intervention but it is clear that it is an important issue internationally and it is therefore interesting to see how this has affected the debate within individual countries. This study will thus examine the international development surrounding humanitarian intervention in relation to the official position taken by the Swedish government. The developments and discussion surrounding humanitarian intervention internationally and two central difficulties within this concept, legality vs.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.