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.

This bachelor?s thesis aims to examine how the ?New Pact on Migration and Asylum? construct the discourse on ?sustainable migration? and ?efficiency? in the European Union. The new jurisprudence concerning migration and asylum in the European Union seeks to establish a more ?fair, efficient and sustainable migration and asylum system?. To analyze the discourses, a critical discourse analysis is applied to the former asylum regulation, Dublin regulation III, a revised and withdrawn proposal, Dublin regulation IV, and future legislation.

The purpose of this research is to identify how E-NGO and forest stakeholders, in the study referred to as non-state actors, have influenced the EU timber regulation; through participation and lobbyism towards the decision- makers (policy makers) at EU and national level, to achieve adjustments in the legislative text. The study also examines the relationships between the forest stakeholders, the E-NGOs and the EU-institutions, regarding communication, cooperation, informal and formal consultation where interviews were accomplished with decision-makers from the EU-institutions, forest stakeholders, E-NGOS and representatives from Swedish authorities that participated under the development of the EUTR during the period of 2008-2013. The participation and lobbying from non-state actors have most likely affected the outcome of the regulation, through alterations in the legislative text and through influencing the EU-institutions. Several factors that have affected the efficiency and timing of the influence have been identified through interviews as well as various approaches to influence the decision makers. The findings of the study may be useful for forest related interest groups that are involved in decision-making procedures at EU-level and as substance and material for further research in the subject of forest policy making at supranational level..

AbstractTitle: External communication and brand strategies in Swedish municipalities? Author: Philip Hagne & Einar Svensson? Tutor: Jessica Gustafsson? Purpose: The aim of this thesis was to study and obtain greater understanding on how Swedish municipalities use external communication and branding strategies to gain and attract more residents. The key questions to be answered in this thesis were: What does the external communication look like in the selected municipalities? Are the selected municipalities trying to establish their own brand? What does the work on creating the brand look like??Method/Material: This thesis is based on material collected trough interviews with people working with external communication in eleven swedish municipalities. The selected municipalities where divided into two groups based on their negative or positive population growth between 2005 and 2012.

This essay is a case study of how two non-profit organizations, in the same line of business work with external communication and new media such as Internet and social media (Facebook and Twitter).Both these organizations are located in different countries and the purpose of the case study is also to find out if the differences in their work methods in communication depend on organizational or cultural differences. The case study was conducted in the organizations Sverige Amerika Centret in Karlstad, Sweden and The Swedish Council of America in Minneapolis, US. A qualitative approach executed through interviews and a qualitative content analysis of the organizations annual report from 2010. The result of the interviews and the document content analysis shows that there are differences in the way these organizations handle their work with external communications and new media. One of the organizations uses new media more actively in their work with communication and through that channel creates a relationship with its external audiences. The theories that has been used for this case study is Organization communication, Intercultural communication, Public Relations and Organization culture. Keywords: external communication, new media, culture and employees..

AbstractIn 1997 a regulation were introduced to the swedish school system, Förordning om kvalitetsredovisning i skolor m.m SFS 1997:702 (Regulation about account of quality works whithin the school system). The preceding discussion noticed that municipalities and schools lacked in their progresive quality work. Messures had to be taken. Since the introduction of the regulation the government has decreed changes and additions to the original regulation. This has led to changes of substance and form in the quality work account to the administration during time.

AbstractThe use of temporary agency workers has increased significantly during the last decades. Due to considerable differences in the legal status and working conditions of temporary agency workers within the EU, the directive 2008/104/EC on temporary agency work was adopted in 2008. The current directive has a two folded purpose, first and foremost to improve the employment and working conditions for temporary agency workers, by establishing the principle of equal treatment. The second purpose is to create greater acceptance for the temporary work agencies, and also to review and remove any unjustified restrictions or prohibitions against them.There are several different models for labour market regulation represented within the EU. The Swedish and Nordic model has through history relied heavily on regulation via collective agreements, entered into by the social partners, with a minimal amount of state interference and regulation.For Sweden there is a potential problem in the implementation of the directive on temporary agency work, since it follows from case law by the European Court of Justice (ECJ).

AbstractTitle: 2008- the year of the mobile-TV-markets expansion? (2008- ett år för mobil-tv-marknadens utbredning? Drivkrafter hinder och aktörer).Number of pages: 50Author: Hilda EngstrandTutor: Lowe HedmanCourse: Media and Communication Studies CPeriod: Fall Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this research paper is to identify the main operators on the mobile-tv-market and to map out the main forces behind its growth. What are the driving forces that creates a new disribution-market? Also to study how political media-regulation effect and urge the mobile-tv- market.Material/Method: Interviews with people from the mobile-tv-market. To read public-documents, press releases and reports from the government, media-companies and organisations has also been a method used to gain information.Main results: That the mobile-tv-markets growth is a result of several driving forces.

The United Nations has, during many years, developed a model for a globally harmonized system for classification and labeling of chemicals, with the aim of it becoming a global standard. This system is implemented in the European Union through the CLP-regulation and is now working parallel to the existing directives until 1st of June 2015, when all the new classifications of substances and mixtures must be completed. The aim of this project was to adjust the laboratory to the new legislation, through inventory of stored chemicals, update the list of chemicals and perform self-classifications of mixtures. The work included handling of about 650 different chemicals with varying hazard classifications and search for information in corporate websites and chemical databases. This resulted in a new and complete list of chemicals stored and used in the laboratory and, in addition, an example of how to make a self classification of a mixture.

The work of the board in owner-managed firms often differ compared to the work of the board in large listed companies. Since the owners are working in different roles, the board in owner-managed firms might discuss topics outside the typical boards agenda, such as questions relating to ownership structure and operational matters. This thesis examines what external board members can contribute with in owner-managed firms, and which the most frequent difficulties are for the owners when deciding to recruit external board members. Through qualitative interviews, three owner-managed firms have been studied, which together with two expert interviews and five seminars, creates the empirics. In the analysis, the empirics are compared to what the earlier theory states.

By the time the law of preferential right was legislated the purpose of the law was to give all creditors equal rights. The purpose of this master?s thesis is to analyze the law in force and unravel whether the purpose of the law has been fulfilled or not. If a deviation has been made I will decide whether it can be justified.Since 1st of January 2004 the preferential right regarding taxes has been abolished. Since then the claims of the Government do not have any preferential right.

Both the Commission and the Community Courts have on several occasions stated that a concentration that will cause the creation or strengthening of an oligopoly under certain circumstances might cause what?s referred to as a collective dominant position in the market. The concept of collective dominant position has gained a lot of criticism for being poorly defined and thereby create an uncertainty. The Commissions approach when applying the concept has also gained criticism for its lack of consistency. As a consequence of the Court of First Instances (CFI) decision in the case Airtours v.

The purpose of this research was to examine what motivates and influences an individual to invest in a project or company through equity-based crowdfunding. The intention was therefore to identify internal and external motivation factors and examine how external social factors such as the Internet, other individuals? investment decisions and interaction in social groups affect an individual when he or she invests through equity-based crowdfunding. The results showed that both internal and external motivation factors are important components of an investment through equity-based crowdfunding. External motivators proved to be for example yields and helping entrepreneurs.

The aim of this paper is to try to explain how specific, foreign policy decisions are made, and why one state decides to use violence against another state. A qualitative method is used, and text and documents are analysed. The two theoretical points of departure are central within foreign policy analysis: realism´s theories on external threats and constructivism´s theories on ideas´ policy influence. The empirical case chosen is the US decision to use military violence against Iraq. The paper investigates whether the real threat from Saddam Hussein´s Iraq was the cause of the American military attacks, or whether the ideas of leading politicians in the USA were decisive for the decision to invade the country.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.