Starting at the end of the Cold War, this publication assesses the impact of the upheavals in Eastern Europe and the atrophic Soviet Union on the Swedish doctrine of neutrality with its 200 year old tradition. Since the end of world war two the proximity of the Soviet Union had constituted the major impetus for upholding a position of neutrality and as this vanished a pressure for change was created. This essay works with a theoretical framework delineated by Kjell Goldmann and under this disposition, the Swedish tradition of neutrality, governmental positions, opposition and four major influential newspapers are studied. The standings of each variable are canvassed in an attempt to explain the development of Swedish security policy during the crucial years of 1988-1992..

The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.

The implementation of integration policy has in recent times been a major problem for the municipal administrations in Swedish municipalities. The concept of integration is considered to be very diffuse, difficult to apply and implement the following decisions. To understand the concept of integration is the first step, followed by understanding its complexity in an organization.In this study, I focus on studying the implementation of integration policies for integration work with Kalmar Municipality as a case study. I am using Lundquist's implementation theory about understanding, able and willing. The survey consists primarily of interviews but also a certain document to get a perspective on how integration policy has gone into integration work with the hypothesis that it is the understanding that weaknesses of the officials in the implementation of integration policies.

Bakgrund och problemK3 Àr det nya svenska huvudregelverket vars syfte Àr att vara ett förenklingsregelverk till IFRS för svenska onoterade företag. Skillnader mellan dessa regelverk kommer att spela stor roll i koncerner dÀr vissa företag kommer tillÀmpa K3 och andra IFRS vilket leder till sammanslagningsproblem. Detta Àr Àven ett problem för intressenter som behöver veta om dessa skillnader för att kunna bedöma ett företag korrekt.SyfteSyftet med arbetet Àr sÄledes att jÀmföra de tvÄ regelverken för att förenkla för bÄde anvÀndare samt intressenter. Det kan Àven vara viktigt att veta varför dessa skillnader faktiskt existerar.AvgrÀnsningarFör att ha ett hanterbart ÀmnesomrÄde har vi valt att avgrÀnsa endast till koncernnivÄ och inte juridisk person. Vi har Àven valt ut de standards vi anser innehÄlla flest och mest relevanta skillnader.MetodEn jÀmförelse mellan regelverken har genomförts vilket vi sedan skrivit en diskussion utifrÄn.

The ambition of this study is to examine the discussion surrounding the Swedish participation in the European security- and defence policy. By forming feasible areas of arguments the goal is to gain further comprehension in the case of Sweden. These arguments are formed in close relation to the empirical sources; With less public funding there are economic aspects of cooperation, this could also be related to Swedish the industry of defence systems; A high level of participation in the UN is a tradition in Swedish foreign policy, the European battle groups are the perfect tool to further strengthen the UN ability in conflict management and peace keeping missions; Outside the EMU Sweden could face the political margin, to retain influence a high level of activity ought to occur in the integration process; Finally, the future position of United States and NATO is not clear, Europe needs an capacity apart the US to contribute to lasting peace and stability. The arguments are close related to each other, but the main argument is to through ESDP create a tool that will strengthen UN, there is also a wide range of economic arguments related to the industry..

I dagslÀget finns tydligt regelverk som anger hur byggnader skall uppföras, dock saknas hjÀlpmedel för att kraven skall anses tillgodosedda pÄ stora och komplexa byggnader som finns inom industrin, skall dimensioneras för att tillfredsstÀllande brandskydd ska uppnÄs. Detta resulterar i att analytisk dimensionering (dimensionering baserad pÄ utrÀkningar till skillnad mot förenklad dimensionering vilken i princip följer de allmÀnna rÄden) som regel mÄste anvÀndas Àven vid mindre byggnationer. Syftet med examensarbetet Àr att pÄvisa eventuella oklarheter i det existerande regelverket (Boverkets byggregler, BBR) 1 för brandskydd av industribyggnader i Sverige, dÀr reglerna för förenklad dimensionering inte Àr anpassade för byggnader med industriell verksamhet. MÄlet Àr att om möjligt komma fram till hur man skall resonera vid dimensionering av brandskyddet i dessa byggnader utifrÄn en diskussion om rÄdande lagstiftning och de skillnader som pÄvisats mellan Sveriges och andra lÀnders regelverk. Arbetet bestÄr av en litteraturstudie av de regelverk som finns för brandskydd i Sverige, dÀr de avsnitt som Àr problematiska för industribyggnader lyfts fram.

This essay examines the policy process of specialist medical training in three Swedish counties. The essay will first describe the policy process. Secondly the politicians parti-cipating in the process is examined. Thirdly, it is tested whether it is possible to analyze the policy process based on Ostrom's theories of cooperation around a common pool resource. In this case, the common pool resource is specialized medical practitioners skills that the Swedish county councils must collaborate on to competence should be sufficient for the county council needs, something that is not the case today.One conclusion of the study is that the health care law is not clear enough when it comes to who is responsible for providing a sufficient number of specialists.

Syfte: Syftet med denna uppsats Ă€r att studera de skillnader som finns mellan nuvarande regelverk och K2 och utforska vilka konsekvenser det kan fĂ„ till vad gĂ€ller rĂ€ttvisande bild av ett företags stĂ€llning och resultat. Metod: Det metodiska angreppssĂ€ttet som jag valt att anvĂ€nda mig av i denna studie Ă€r kvalitativ metod. Detta genom att jag utfört intervjuer med ett antal kvalificerade revisorer pĂ„ Öhrlings Pricewaterhouse Coopers kontor i BollnĂ€s. DĂ„ mitt syfte med studien inte Ă€r att mĂ€ta eller generalisera resultatet utan snarare att fĂ„ en djupare förstĂ„else kring revisorernas Ă„sikter kring K2-regelverket Ă€r min bedömning att den kvalitativa metoden Ă€r den mest Ă€ndamĂ„lsenliga. Den information som jag tagit del av har jag dĂ€refter jĂ€mfört med andra regelverk som finns avseende redovisning för mindre företag i Sverige. Med detta som bakgrund har jag sedan analyserat resultaten och dragit egna slutsatser. Resultat & slutsats: Studien visar att samtliga respondenter Ă€r tveksamma till flera delar av regelverket och stĂ€ller sig frĂ„gande till huruvida regelverket egentligen leder till nĂ„gra förenklingar i praktiken.

The implementation of integration policy has in recent times been a major problem for the municipal administrations in Swedish municipalities. The concept of integration is considered to be very diffuse, difficult to apply and implement the following decisions. To understand the concept of integration is the first step, followed by understanding its complexity in an organization.In this study, I focus on studying the implementation of integration policies for integration work with Kalmar Municipality as a case study. I am using Lundquist's implementation theory about understanding, able and willing. The survey consists primarily of interviews but also a certain document to get a perspective on how integration policy has gone into integration work with the hypothesis that it is the understanding that weaknesses of the officials in the implementation of integration policies.

Today Sweden is both a secular and multi-religious country, of which Christianity historically has been a dominant player. Both processes of individualization and migration have contributed to a changed religious character as the current Swedish social situation represents. An interesting question to consider is how the Swedish school system has been able to adapt to the changed religious climate. This study examines the policy documents for religious education produced for upper secondary school, to see how the role of religion in the processes of individualization and migration, and the changes that these processes have brought the role of religion in today?s society as a whole, are described within them.

Titel: Redovisning av FoU-utgifter ? val av regelverk för mindre onoterade aktiebolagNivÄ: Kandidatuppsats i företagsekonomiFörfattare: Adam Bergman och Alexandra HellströmHandledare: Arne FagerströmBitr. Handledare: Annika LakeDatum: 2014-05-26Bakgrund: Under 2000-talet har svensk redovisning genomgÄtt en stor förÀndring, och BokföringsnÀmnden (BFN) har varit ett drivande organ i denna frÄga. BFN beslutade 2004 att inleda ett projekt för att Àndra inriktning pÄ sitt normgivningsarbete, och projektet har de valt att kalla för kategoriseringsprojektet (eller förkortat, K-projektet). Mindre onoterade aktiebolag blir rekommenderade K2-regelverket, dock fÄr inte utgifter för immateriella tillgÄngar aktiveras som en tillgÄng i balansrÀkningen inom detta regelverk.

Den 1 januari 2007 införs nya kapitaltÀckningsregler, Basel II. De nya reglerna innebÀr bland annat att banker ska anvÀnda mer finjusterade metoder för att mÀta kreditrisk. Detta skulle kunna fÄ effekter för bankernas kreditbedömning och dÀrmed ocksÄ för deras kunder. Vi vill i denna uppsats utreda om bankernas kreditbedömning kommer att förÀndras till följd av Basel II och vilken inverkan en förÀndring skulle ha pÄ utlÄningen till smÄ och nystartade företag samt till bolÄnekunder. Studiens teoriavsnitt grundas pÄ tryckta och elektroniska kÀllor och utgörs av valda delar ur nuvarande regelverk Basel I, kommande regelverk Basel II samt kortfattad kreditbedömningsteori.

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.

Denna uppsats Àr en kritisk diskursanalys vars syfte Àr att studera hur begreppet ?barnets bÀsta? anvÀnds och tolkas i asylprocessen för ensamkommande barn. Jag har undersökt hur de tjÀnstemÀn som fattar beslut om asyl i fall med ensamkommande barn formulerar förestÀllningar om ?barnets bÀsta? och hur begreppet förhÄller sig till andra begrepp i den diskursiva praktiken. Detta har jag gjort genom att dels analysera de styrdokument som ska ligga till grund för besluten och dels beslut ifrÄn migrationsverket och domar ifrÄn  migrationsdomstolarna.

This study is about howStockholm?s policy for zero tolerance of graffiti from 2007 affected the graffiti culture inStockholm. We have researched what consequences there were for the practice of graffiti, and what consequences there were for the stylistic performance of graffiti. In doing so, we have had two focus group interviews and one deep interview including eight graffiti writers from Stockholm. The individuals in the groups have been practising graffiti for a varied amount of time, but we have representation from both before, and after/during the policy of zero tolerance from 2007. Our study shows that the result ofStockholm?s policy for zero tolerance of graffiti for the graffiti culture inStockholmwas a ?subcultureification?, a ?stylistic generalization? and the ?subculture?s ambivalent identity?.