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.

2005 was the year that all of the 25 member states in the European Union were to ratify the treaty of a constitution for Europe. The year did, however, offer a series of unexpected and slightly shocking events as both France and the Netherlands voted no to the constitution. Because of this the already planned referendums across many of the other member states were either postponed indefinately or the debates simply died down. The fact that two of the most pro-EU countries didn?t ratify the constitution was not only something that certainly raised the question of how future referendums in other, more EU-negative, states would turn out, but it could also be seen as harsh criticism against the EU as a whole.This is a theory consuming study, as it uses different theories of integration to explain the development of the EU, which in turn supports and strengthens the essay's conclusion.

Discussions about the democratic deficit of the European Union have gotten more intense and the criticism usually points towards a great gap between the citizens and the EU politics. In this study the political communication policy is being put under the scope to investigate to what extent the policy is designed to counter the democratic deficit, supported by the theory of deliberative democracy. The analysis examines three aspects of the deficit ? decentralization, participation and the distribution of information ? and makes research into the communicative measures that have been implemented. The importance for EU to make deliberation possible is stressed throughout the essay and in the conclusion I argue that improvements still need to be made.  .

After the appointment of a new European Commission in 2004, ?communication? was made a top priority on the agenda. The Commission presented a new communication policy, which would establish a dialogue with the citizens, thereby bringing more democracy to the union and bridging the gap to the citizens. Three documents containing the policy were published, namely an internal action plan for the Commission, Plan D which establishes the framework for national debates and a whitepaper on EU communication policy. These documents were met by mistrust and criticism from many different actors such as journalists and experts.The aim of this master thesis is to examine this new communication policy from a deliberative democratic perspective.

Directive 2006/54/EG from the European Union concerns the equal rights between men and woman and the principle of equal rights. The purpose of the directive is that the member states provide the equal rights between men and woman. Affirmative action is one exception from the principle of equal rights which is settled in directive 2006/54/EG, article 3. The purpose for the affirmative action must be to encourage the equal rights between men and women.EU has specific criteria to use affirmative action, which is created by praxis of the Court of Justice of the European Union. These criteria are that the affirmative action must involve an objective assessment, there must be equal qualifications between the person which is affirmative action and the person who is not, the positive action cannot be automatically decisive and this special treatment should be proportionate to the purpose.

This master essay is about teenagers, alcohol and the preventing measures taken by the Swedish government. Consequences of the rising consumption of alcohol among adolescents and how to prevent dangerous alcohol consumption in the future is one of the most prioritized issues in the Swedish society today. Today there is no prevention that clearly shows any effect on teenager?s alcohol consumption and the education about the dangerous effect of alcohol is clearly not the same in schools around Sweden. To gain knowledge about how teenagers view their own consumption of alcohol we have used the Grounded Theory.

The purpose of this essay is to examine wage-earners' investment funds from the ideological point of view. Were they in any way an integrated part of social democratical democratic socialism and reformism? I emphasize Olof Palme´s ideological idea of democratic socialism and reformism, and how he handled the issue. How did the question of these funds correspondent with the basic ideological points of view, and what was the standpoint of Palme in this issue.My method is built upon a deep study and analyses of SAP board of party and the standing committees protocol in the light of Olof Palme´s and SAP's ideology. I even use information from literature, inquiries and dissertations.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

Sweden is a member of the European Union since 1995. The European Union issues directives that cover different areas. Member states must implement these directives into their national legislation. The European council issued in 1993 a directive that took action on the organization of working time, also known as the working time directive. The full name is: Council directive 93/104/EC of 23 November 1993 concerning certain aspects of the organization of working time.

What is the European Union (EU) and which countries should be part of it in the future? These questions became topical during the first part of the 21st century when political and geographical changes hasten the need to decide the nature of the European cooperation. In the European Constitution, that never come into force, the European values that a key role but was taken away in the succeeding Lisbon Treaty. Nevertheless EU continues to expand, recently to the East and non-European countries asTurkey are now on the ?waiting-list?.

Between 1814 and 1905 Sweden was in a union with Norway. During this time the two countries collaborated in many ways but there were also several differences between them. Swedish people went to Norway, often to find work, and this essay aims to examine who they were. An archive in Värmland, which people returning to Sweden during the years 1894 to 1903 were registered in, gives information about these people. From this we learn that they were mostly men in the ages 15 to 44 and they came from all over the country.

Thid thesis concerns pre-Roman religion in Gaul, taking as its starting point Caesar's De bello Gallico. Caesar's account of the Gauls and their religious customs is compared with the accounts of Lucan, Pliny the elder and Ammianus Marcellinus. These are also compared to, and contrasted to, the archaeological evidence. There is some discussion of the nature of the common interpretations of this evidence. The concept of 'the Celts' is touched upon, since much of the relevant evidence has, in our time, been thought of as Celtic.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

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.

To achieve the goals that the government has put in place for equal opportunities in the labour market, the Swedish law is divided into two separate regulatory frameworks. One is positive action to promote equal opportunities and the other is the prohibition of sexual discrimination. Since males, despite the measures taken so far, still have a great advantage on the labour market, the law concerning equal opportunities has an exception from the prohibition of sexual discrimination, whose purpose is to promote the progress of equal opportunities, also known as preferential treatment. The regulations concerning preferential treatment allow the employer to hire a less qualified person from an underrepresented gender in spite of the presence of higher qualified applicants of the overrepresented gender. The purpose of this paper is to investigate the meaning and the application of preferential treatment as well as to give an insight to the argumentation around its application.