Since January 1st 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). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.

This thesis analyses the 2005 UK presidency of the Council, and more particularly the negotiations on the future financing of the European Union. The purpose of the study is to discuss whether the holding of the presidency implies political influence for the member state. To analyse the power of the country holding the chair the thesis focuses on the presidency functions of brokering and leadership. The theory suggests that the influence of the presidency is derived from informational and procedural power resources, as well as some leadership resources, such as coercion and reward. A case study was used to analyse whether these power resources were used by the British presidency.

Sweden is a member of the European Union (EU) since 1995. The association results in considerable proportions of the European law, also called EC-law, for Sweden. The legal system has precedence above Swedish law, which forces our national court to take consideration into and interpret the law in the light of EC-law.Sweden doesn?t possess a general legislation of discrimination. An appointed committee investigates the matter and the requirement of a common law, including all discrimination prohibits.

sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.

Background: The stress in the society seems to having become more amplified and more trying. Statistics show that the appearance of stress related industrial diseases have increased strikingly. What can be stressing at the workplace? The work conditions are not the only thing that causes stress but no matter what the causes are employers have to restore the employees to their former positions. How are companies dealing with the problems of stress in reality? Do they have formulated strategies for how to manage the problems? Purpose: The purpose with this essay is to try to see pattern in how companies manage and treat stress and stress related industrial diseases.

Along with the development of technology, the cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.

Information about vibration injuries as a preventive measure is beneficial to society as well as the individual. As early as after a few years work with machines that vibrate can cause young sensitive persons to develop vibration injuries.An evaluation has been done on a web page with focus on information about work related vibration injuries. As a part of the evaluation a user observation and interview study was performed with workers who worked in different occupations. The workers all used machine that vibrate as part of the work. A total of eleven workers participated in the study.

France is committed to its ambition to lift the European Union's arms embargo imposed on China after the Tiananmen Square Massacre in 1989. France is of today the only member state that is acting to lift the arms embargo, evoking questions of motives behind its behavior. The underlying assumption in this essay is that France's actions reflect a need to find new ways of adapting itself and surviving faced with the threats of its decreased international influence. By using three different perspectives ? realism, liberalism and constructivism ? this essay examines three possible models of analysis to explain France's behavior.An analysis of the discourse covering this essay´s topic between 1989-2007 provided the basis of the paper.

Citizenship and immigration policy are controversial aspects of the European integration project. Fourteen years ago Roger Brubaker stated that the vital differences between German and French citizenship policy were unthinkable to harmonise. This paper therefore seeks to investigate whether the old image of the two countries are accurate. By evaluating citizenship and immigration policies in today's context with the increasing influence of European Union policy I here present a more correct picture of the situation in both countries. Partly to see how the harmonisation has come this far.

The Latvian building company Laval un Partneri Ltd (Laval) posted Latvian construction workers at the rebuilding of a school in Vaxholm in autumn 2004. Because the company refused to sign a collective agreement with Svenska Byggnadsarbetareförbundet (Byggnads), which is the Swedish trade union for constructions workers, Byggnads put the construction site under a boycott. Next Laval sued Byggnads for damages in the Swedish Labour Court (AD) because Laval considers the boycott as well as Byggnad´s demand that Laval signs a collective agreement incompatible with EC Law. AD has now demanded a preliminary ruling from the European Court of Justice (ECJ). While waiting for the preliminary ruling from the ECJ, several important questions of principle stand unanswered.

The aim of this study was to compare educational systems in Sweden, Czech Republic, Italy and Scotland. In the light of the Bologna Declaration signed in 1999, I was particularly interested in comparing social work educations in these four countries. Especially to clarify how far they have come to fulfill the goals of the common European educational policy.Central questions asked were: How do the educational systems look like in each of the four countries? How are the social work educations organized in each of them? In what ways do the social work educations differ? How can we explain such differences?Each country in this study represents a different welfare regime, and therefore I was challenged to find out if this has an impact on the implementation of the incentives of the Bologna Declaration. By studying various documents from the European Union, documents from each country and presentations of various social work programmes, I have come to the conclusion that the differences found mainly depends on the historical and socioeconomic traditions in the countries.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

This study examines how the Swedish newspaper G?teborgs-Posten presented Swedish identity in relation to the country?s referendum and EU-membership. By investigating the usage of the Swedish identity, related to EU-membership, the ambition is to conclude whether the newspaper was positive towards EU-membership. The empirical base consists of articles produced by G?teborgs-Posten from the first of October 1994 to the last day of January 1995.

The xenophobic attitudes in Europe are stronger than even. Never before have the member states had as many right-wing parties in action. The aim with this report is therefore to consider whether the Schengen cooperation has had an influence on the development of xenophobia in the member states of EU. The Schengen cooperation became a part of the European Union in 1997, with the aim to abolish the internal border controls for citizens and strengthen the external boarders towards non-members. The intention is furthermore to investigate whether the distance to Schengen ?s external boarder has an impact on the xenophobic attitudes.Three countries are compared: Italy, Netherlands and the United Kingdom.