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1362 Uppsatser om European Parliament - Sida 50 av 91
Affärsmetoder, ett undantag ifrån patenterbarhet? -En komparativ studie av USA, Europa och Sverige
There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.
Mötesindustrin : Kongresser : samarbete, nätverk och värdeskapande
Background: The meeting industry has had undergone a extensive changes due to a number of factors. The globalization has meant that supply increases and congress organizers have more options to choose from. Development in communications, for instance internet, means that meetings can take place without a physical presence. Congress organizers as clients have also changes. Stockholm as position as a leading city to hold congresses in has also changed for the worse, in 2006 Stockholm dropped of the top-10 list.
KLIMATKONFERENSEN I KÖPENHAMN : En jämförande analys av Kinas och EU:s agerande för ett bindande klimatavtal
Abstract This paper examines the Copenhagen Climate Conference held in the Bella Center in Copenhagen, December 2009. The aim of this paper was to analyse the highly anticipated conference, and why it did not result in a binding protocol between the world?s states. The focus of this paper was to examine two key actors in the Copenhagen negotiations: the people?s republic of China and the European Union.
Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder
It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.
Det stormar i öster - en prognos över Turkiets EU-kandidatur
Turkey has taken part in regular negotiations to gain membership in the EU since 2005. At the same time is Turkey a candidate that stands out from those of earlier rounds of enlargement, and its possible membership got both supporters and critics amongst the Unions member countries. The aim of this thesis is to, trough a textual analysis, investigate the prospects and obstacles Turkeys candidature faces. The material consists of documents from a number of think tanks connected to the European Commission, as well as the Commissions own documents regarding Turkeys negotiations.A recurring picture is that Turkey is treated differently then earlier candidates, and that the Commission has a hard time keeping an unambiguous line in its negotiation frame. The material of the think tanks attributes the public opinions distrust of the member countries of EU as a hindrance, and Turkeys meddling in the conflict on Cyprus is problemized.
Tid?partiernas ideologiska konvergens : En kvalitativ inneh?llsanalys p? Tid?partiernas konvergens enligt den ekonomiska v?nster-h?gerskalan och GAL-TAN-skalan f?re och efter Tid?avtalet utifr?n Almedalstalen 2021 och 2025.
In 2022 Sweden held a national election where the results forced a coalitionconsisting of four parties to be created. The parties included were reachingfrom center-liberal to the party furthest to the right in the parliament. Withpolitical differences in between each other the parties made an agreementcalled ?Tid?avtalet? to create a collective policy platform that should be livedup to in the following election term. The purpose of this paper is to observe,analyze and discover if any ideological changes occurred with theimplementation of the coalition.
Turkiet ser sin framtid i EU : En fallstudie av EU:s påverkan på turkisk demokrati
The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.
Informationskällor under internationalisering : Svenska små företags tillvägagångssätt för att tillägna sig kunskap och information
There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.
Reasons for Voluntary Audit in Sweden
Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.
Vilka är Sverigedemokraternas sympatisörer? : En kvantitativ studie om radikal högerpopulism i Sverige
The aim of the current study was to examine the radical right-wing sympathizers in Sweden. To fulfill this aim, a quantitative case study on Sweden Democrats sympathizers was conducted. More specifically, this study has examined socio-economic backgrounds and political attitudes of the Sweden Democrat sympathizers. The results show that sympathizers of Sweden Democrats are higher among younger people and men. The results also show a higher support for Sweden Democrats among people with lower education and low income that also live in small towns and in the countryside.
En fallstudie över miljömålsarbetet på fyra länsstyrelser : Beskrivning och analys av det regionala miljömålsarbetet i Mellansverige.
The Swedish system of environmental quality objectives is a so-called MBO, Management By Objective and has the purpose to guide the Swedish society towards sustainable ecological development. The system involves the whole society from the parliament and the government down to individual citizens. At the regional level, it is the county administrative boards that are responsible for the work with the system of environmental objectives. At the County Administrative Board of Västmanland County, it is the environmental unit who is in charge of work with the environmental objectives and they want input for how to improve their work with the environmental objectives, both internally at the Administrative Board and externally with external parties.The main purpose and goal of the study is to present the work of four other county administrative boards regarding their work with the environmental quality objectives and to identify external parties? opinions of how they want the County Board of Västmanland county to work with them in this matter.The work is designed as a case study of four county councils, where the environmental objectives coordinators at the four county administrative boards were interviewed about their work with environmental quality objectives.
Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3
The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.
Engelskundervisning i årskurs 1 : På väg mot A1-nivå i enighet med den europeiska referensramen för språk
The aim of this study was to explore how young students can be taught during their first year of learning English towards the A1 level according to The European Framework of Reference for Languages, and how the students understand their own learning. The study was carried out in two different classes but with the same teacher, who is qualified to teach English to young learners. The result is based on the analysis of a total of twelve observations of English lessons in two classes in school year one and eight group interviews with the students. Recurrent ingredients through all lessons were activities such as listening to teacher talk, watching films or film clips, singing songs and doing rhymes, using drama activities, talking about the meaning of learning English, practicing guessing competence and learning new vocabulary. The teacher consistently talked about and taught different strategies for language learning.
Byte av redovisningsprincip : en analys av och jämförelse mellan rättsläget i svensk och tysk rätt
In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.
Ta parti! : Gymnasieelevers uppfattade påverkan inför riksdagsvalet 2010
In this examination project I look into what ways upper secondary school students conceive themselves as politically influenced before they voted for the general election of 2010. The purpose is to examine which influences the upper secondary school surroundings and the classes of civic education are contributing with to students before they voted. As a method, I have used personal, semi-structural interviews on eight upper secondary school students who all voted for a party represented in the parliament. I have asked questions about how they believe their parents, the surroundings of their school and the classes of civic education have influenced them. To separate which influences primarily the upper secondary school and the classes of civic educations have had on the students, I have selected two comparison groups of four students in each.