Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

Sedan en europeisk identitet först nämndes i 1973 års ?Declaration on European identity? har många symboler och begrepp myntats för att försöka definiera och tillkännage något unikt europeiskt, EU-medborgarskapet som det mest konkreta exemplet på europeisk enhetlighet. Den här uppsatsen analyserar särskilt hur denna utveckling har sett ut i tre dokument publicerade inom EU och med liknande syften: att driva på integration och sammanhållning. Genom att analysera dem utifrån en pluralistisk mångfalds- respektive partikularistisk enhetsdiskurs tydliggörs EU:s identitetsdiskurs. Vilka värden har kopplats till det europeiska över tid? Samtliga dokument hänvisar, med olika mycket betoning, på pluralistiska såväl som partikularistiska värden som grund för en europeisk identitet.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

This thesis is concerned with political mobilization and the construction of a collective andsocial identity. The main purpose of the study is theoretical which emphasize their interaction.In order to do this I study the two phenomenons by seeing them as cases of each other. Wecannot understand one of the two phenomenons without taking into account the other as well.In addition, the secondary aim of my thesis is empirical. I use the political transformationduring the 70th and 80th on the eastern seaboard of Nicaragua to relate my theoretical analysisof political mobilization and the construction of identities. Nicaragua will provide mytheoretical analysis with new insights.

In 1974 the three municipalities of Åsele, Dorotea and Fredrika were amalgamated despite of hunger strikes, mass protests and a serious threat of violence. But after six years the marriage shattered as Dorotea left the other two after years of continued struggle. In 2005 the idea of an amalgamation of Åsele, Dorotea and Vilhelmina municipalities was brought to life by an older and ever declining population.By creating a democratic ideal type consisting of the three variables ? legitimacy, participation and identity ? this study assesses what impact an amalgamation of the three municipalities might have on local democracy.Combining a qualitative and a quantitative approach this study concludes that amalgamating the municipalities today could create a democratic unit lacking legitimacy, having a weak identity and impeding participation. But the study also brings forth that the impact of an amalgamation upon the variables of the ideal type as defined is not written in stone.

Det här är en uppsats som behandlar demokratisynen hos deltagare vid European Social Forum 2008 i Malmö. Syftet med uppsatsen är att undersöka om det finns samband mellan erfarenheter av politiska handlingar, identifiering med den globala rättviserörelsen och synen på hur demokratiska beslut i allmänhet bör fattas. Individer inom den globala rättviserörelsen kan ses som handlande subjekt inom utvecklingen av demokratiska system, då rörelsen formulerar en kritik mot globalisering och odemokratiska beslutsformer och strävar efter att möjliggöra en annan form av globalisering och en annan form av demokrati. Teoretiskt tar undersökningen avstamp i tre idealtypiska demokratiformer: deltagardemokrati, deliberativ demokrati och representativ demokrati, som har tre skilda utgångspunkter när det gäller former för beslutsprocesser. Även politiskt handlande går att skilja åt teoretiskt, i form av kollektivt och individuellt politiskt handlande.

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This thesis highlights the importance of social relationships for high school adolescents? identity in a multicultural school in Stockholm?s suburb. The second purpose of this thesis is to shed light on, if the school sees the students? cultural background as an asset and how teachers can take advantage and implement it to the way they teach .The theories in the study were developed by Urie Bronnfenbrenner; The ecological theory, Pierre Bourdeau; The three forms of capital and George H. Mead; The significant other, The generalized other and "I" and "Me".

In this thesis I have criticized traditional nationalism theories formulated by Eric Hobsbawm, Ernest Gellner, Benedict Anderson and Anthony D. Smith. The critique has been based on my belief that nationalism theories do not explain nations whose foundation is built on forward-looking, dynamic aspects such as economy, human and civil rights, and democracy. Traditional nationalism theories have been focused on historicizing perspectives whereas I want to draw attention to non-historicizing perspectives within the field of research. So far nationalism theories has had a shared past or a shared ethnicity as its focal point.

This Bachelor thesis deals with the act of the British Labour Party when they recalled a referendum promised by former Prime Minister Tony Blair. Tony Blair promised a referendum on the Constitutional Treaty, but his successor Gordon Brown later recalled it when the Lisbon Treaty succeeded the Constitutional Treaty as the legal foundation of the European Union.The main purpose of this thesis was to with help from various theorethical frameworks explain why the Labour Party decided to do this, even if this decision gave the main opposition party, the Conservative and Unionist Party (the Tories), the chance to heavily critisize the Labour Party, and picture them as traitors.The research questions were:? What are the reasons that the Labour Party went from being a Eurosceptical party, to become more pro-European?? Why did the Labour Party cancel the promised referendum on the new treaty of the European Union?Various answers were found for the first research question. Among the most important was that it was a part of the over all transition which led to the launch of New Labour.The second research question was answered with three explanatory models based on actions of the Labour Party on three arenas; the electoral arena (based on power, this model claims that the Labour Party act as they do because the know the Tories would not act differently if they were in office), the parliamentary arena (based on ideology, this model claims that Labour want the Lisbon Treaty because it has a stronger social dimension than earlier treaties) and the internal arena (based on the problem of identification, this model claims that the Labour Party identifies itself with the British government, and not just the voters, and are afraid of damaging Britain?s influence in the EU and international politics if Britain says ?no? to the Lisbon Treaty)..

Internet and social media have opened up new possibilities for companies and organisations tocommunicate their brand. It only takes a few seconds to communicate the message of a website to theuser. This indicates the importance of having the intended message of the website communicated clearlyin order to give the user a correct impression of the company or the organisation. When it comes to theconcept design of a website, it?s important that all different parts is presented uniformly.

This essay is about use, misuse and non-use of history in politics. To recognize genocide is a use of history that has been established in politics, but also sparked debate. The position of non-use of history in international policy towards Turkey's denial policy has increasingly been replaced by recognition of genocide as a matter of making up with the story, moral consider, and where fundamental issues of culture, identity, history and morality has become guiding element in the discourse behind European expansion and integration policies. A breakthrough for this change is due to the Cold War's end; since the 1980s it has become possible to realize the humanitarianism which has its roots in the Enlightenment humanism underlying the United Nations, and later the EU conventions on human rights and genocide conventions. A genocide concept has become an important discourse in world politics that puts moral pressure on states to act.

The point of interest in this study is to identify whether ethnicity is a correlating factor regarding Hungarian immigrants? development of identity in Sweden. The general aim is to increase knowledge and understanding of the conditions for the Hungarian ethnical group in Sweden to reach self-realization. The main question is whether the general view of the background of this ethnical group has a connection to their self-realization in Sweden? Since the study involves a whole group of minority, a limitation has been made to adults living in the city of Halmstad, Sweden.

Cannibalism can have major influence on fish population dynamics. A prerequisite for cannibalism is that the cannibal and the potential victim meet, and besides density effects, the encounter rate between cannibals and their victims is therefore also largely dependent on habitat use and habitat heterogeneity. In this study I quantified and compared the potential for cannibalism in stream-dwelling European grayling populations in three rivers in Jämtland by means of habitat classifications. I also analyzed population dynamic consequences of varying the potential for cannibalism in terms of intensity, using a physiological structured population model. Findings based on habitat characteristics were that the potential for cannibalism is in general not favourable in these types of streams.