This study attempts to examine the existence and development of price differences in the car sector in Europe. The time period is between 1995, the year of the Swedish entrance in the European Union, and 2003. The study is based on data supplied by the European commission, on a bi-annual basis. Both price differences in general in the EU, and price differences between Sweden and other countries in the EU are examined. The theoretical law of one price is related to the economic integration of the EU and the car sector.

The aim of this study is through a policy analysis to illuminate the decisions that the EU has taken to respond to the terrorist attacks in the US, Madrid and London and through this analysis try to explain the problem of each decision and find out if these decisions might risk the individual rights of the European Union?s citizens.In order to reach this purpose the following questions are to be answered: In what way has the EU?s decision-making process, regarding its fight on terrorism, been affected by the terrorist attacks in Madrid and London? What consequences may the EU?s decisions against terrorism have on the individual rights?The method that has been used is qualitative studies of literature and the main material is overarching policy documents from the EU.The conclusions are that the bombings in Madrid and London have increased the speed of the decision-making process and more areas have been included in the union?s fight against terrorism. If individual rights are at risk by the union?s decisions there are reasons to be concerned. But my conclusion is that the European Union has to have strong and effective instruments to answer to the threat of terrorism..

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.

Purpose/aim: The purpose of this thesis is to examine if, and in that case how, the municipality of Umeå worked strategically with its communication during 2014 when Umeå was chosen as ?European Capital of Culture?. The research is mainly focused on the outlines of their communication plan, main goals, what  communication strategies the municipality has chosen to and their choice of media channels.Material/method: Two methods are used for this research; qualitative interviews with four employees within the communication team during Umeå2014 and a text analysis of three formal documents which provide the framework of communication policies and media strategies during Umeå2014.Results: The results clearly indicate a well structured, strategic planning outlined in the formal documents. The four people intreviewed all had a good knowledge of the policies and strategies in the documents, they also described their work in accordance with these..

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Allt sedan 2005 skall svenska bolag noterade på börsen upprätta sin redovisning enligt International Financial Reporting Standards, IFRS/IAS. Innan införandet av standarden redovisades förvaltningsfastigheter enbart i balansräkningen och till anskaffningsvärde med avdrag för värdeminskningar. Den nya standarden innebär dock att värdering och värdeförändring numer skall tas upp till verkligt värde i balans- och resultaträkning. Redovisning och värdering till verkligt värde för dessvärre med sig en del komplikationer. Enligt teorin förutsätter metoden en perfekt och fullständig marknad, en marknadssituation som i realiteten aldrig uppstår. Samtidigt krävs, för att överhuvudtaget kunna genomföra en värdering, antaganden om marknadsutveckling och framtida kassaflöden.

Bakgrund: I dagens samhälle ökar medvetenheten om vår omgivning mer och mer. Miljö, samhälls- och etiska frågor blir allt viktigare att ta hänsyn till, både för privatpersoner och för företag. Banksektorn har länge legat på efterkälken när det kommer till hållbarhetsredovisning. Dock blir bankernas intressenter mer och mer medvetna om hållbarhetsfrågor och för att vara konkurrenskraftiga har bankerna därför börjat engagera sig i detta. Dock kostar engagemanget både tid och pengar för bankerna så därför gäller det att mervärdet av hållbarhetsarbetet är större än de resurser som läggs ner.Syfte: Syftet med studien är att undersöka varför endast vissa banker väljer att hållbarhetsredovisa enligt GRI, samt varför de banker som redovisar enligt GRI väljer att stanna på en B- eller C-nivå.

The comprehensive purpose of this Master of Science thesis is to examine which fleetmanagement services for engineering vehicles, ?Fleetech? preferablyought to develop inorder to reach a broad market and meet the demands of contractors.Scanty explained, fleet management is the management of a company's vehicle fleet and theservices can include a range of functions such as driver management and fuel management. Inshort the thesis encompasses four sections:1.Survey of the general contractor industry: The survey has been preformed toevaluate the potential size of the market for fleet management services in the generalcontractor industry.2.Needs analysis: The needs analysis aim was to define what contractors tasks andgoals are, and to determine what functions they want and need from a system.3.The use of CAN and the technical premises: The prerequisite for developing asophisticated and generic system is that vehicle data can be accessed from the CANbuss.The use of CAN standards in construction equipment has therefore beenexamined.4.Specification: An explicit set of requirements have been set to be satisfied by a fuelmanagement service, based on CAN standard protocol J1939.Important conclusions: The use of CAN protocol standards are extensive and the prerequisitesfor developing elementary and CAN based services good. The services should be compatiblewith different manufacture?smachines.

Denna rapport är resultatet av det examensarbete som utförts vid European Flight ServiceAB i Säve, Göteborg vilket behandlar arbetet med framtagning av ett underhållsprogram tillflygplanet Piper PA-31 Navajo, SE-GVZ.Syftet med examensarbetet har varit att skriva ett komplett underhållsprogram till enPiper PA-31 för European Flight Service. Flygplanet har därtill inte nyttjats sedan 2009 blandannat på grund utav att dåvarande underhållsprogram inte reviderats. European Flight Servicehar ambitionen att återta SE-GVZ i bruk vilket den tekniska organisationen ansvarar för.Rapporten beskriver i stora drag grunderna för ett underhållsprogram, tillvägagångssättet ochdet resultat som framkom utav arbetet.En operatör skall säkerställa att flygplanet underhålls i enlighet med operatörens programför flygplansunderhåll och skall i detalj beskriva allt underhåll som krävs inklusiveunderhållsintervaller. Ett underhållsprogram är ett myndighetskrav vilket kräver attoperatören har ett giltigt program för respektive flygplan. Programmet skall, för att bligodkänt av den lokala myndigheten, baseras på ett antal dokument och innehålla krav ochrekommendationer från framförallt myndighet och tillverkare.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

The purpose of this thesis is to study the level of democracy within the European Union (EU). To do so the following issues were examined: How the EU works and the efforts it has made to improve levels of democracy; and the degree to which the EU fulfils the criteria set by Robert Dahl in his theory of polyarchy.The study is based on a qualitative text analysis. The focus of the analysis is documents released by the EU that can be connected to democracy, and human and fundamental rights. The theory of polyarchy proposed by Robert Dahl and Joseph Schumpeter?s theory of democracy are the principal theories applied.

This paper concerns the question of how one can frame a political message. I investigate how a political frame is bound both to the line of argumentation connected with a certain discourse and to the audience closely related to that discourse.I have chosen to study a single case where the policy process was characterized by a framing contest. The case shows how negotiating the new Services Directive is affected by framing efforts made by the parties negotiating.My conclusions are that the question of a Services Directive lent itself to a definition in terms of "either/or"-arguments. Thus the Directive could be considered either a threat or a possibility. It was the very nature of the matter - the development of the internal market on services - that made possible a debate along the lines of a "left/right"-struggle and where a frame that drew from the European Social Model offered the better explanation thereby succeding in defining the new Directive as a threat.

The fundamental freedoms and human rights is something the countries, and its citizens, of theEuropean Union more or less take for granted. However, in recent years these rights have become atopic of discussion in the way that a debate about the Islamic headscarves has developed. Thisdebate has resulted in that a number of countries, including France, have taken legislative measuresto ban clothing that fully covers ones face. Out of these bans a discussion has arisen concerning thefundamental freedoms and human rights. These burqa bans, as it is labeled in the pubic debate, havebeen accused to wrongfully limit the individuals freedoms and human rights.This study therefore has the aim to analyze these burqa bans in relation to the European Union,United Nations and the Council of Europe?s general declarations concerning the fundamentalfreedoms and basic human rights.The main result of this study shows that these bans in fact is not a proportionally restrict in thefundamental freedoms and human rights.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

The Swedish consumption of lamb a increasing, and today we yearly eat a kilo of lamb per person each year. As a consequence the Swedish degree of self production according to lamb is steadily decreasing, and is today about 39 %.Today Swedish Meats is now cooperating with the Swedish lamb breeders organisation to raise that percentage. At the same time the European Union presents a new agricultural reform, the MTR (Mid Term Review). The shape of this new reform is not yet fully known, but the general policy has been more or less outlined. The new reform is split into three propositions: the farm model, the regional model and the mixed model.