The relationship between free trade and the environment is often considered conflicting and the debates surrounding it are infected. My thesis deal with this conflict and how environmental concerns are integrated in three regional free trade agreements, North American Free Trade Agreement, The common market of the southern cone (MERCOSUR) and Southern African Development Community (SADC). I point out how the organizations differ from each other in this respect and I present a possible explanation to why they differ. The explanation is founded on the theory of the environmental Kuznets curve and that environmental concerns will depend on which level of development the member states in the organizations have. To judge and rank the organizations I have composed a model based on a pre-existing description of the trade and environment conflict.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Urban density is not new, but rather one side of the continous processes of change underway in the city. During the urbanizing boom of the industrialization, when the cities grew bigger, the first spaces to be built on were vacant and planted areas in the interior of the district. The gardens that once were there were replaced by yardhouses. The idea of urban density is that a dense city means less distance between residential areas and workplaces, resulting in fewer shipments and travelers, which ultimately leads to lower energy consumption and lower emissions. Urban density may lead to shorter distances, but not necessarily. In the wake of urban density the greenstructures of the city is shattered. The possibilities for green areas to contribute to the health of the city and its inhabitants is dramatically reduced.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

Several cities have implemented various projects to improve traffic safety in city centers.During 1970s and 1980s the city centers changed as the suburbs grew and large shopping centers were located outside the center. At the same time, several projects were initiated with construction of pedestrian streets and restriction of traffic in the center. In year 1994,shared-used areas were introduced in Sweden and these areas are often used in center environments.In Sweden, municipalities are responsible for integrating security in public places and in comprehensive plans and detailed development plans. The National Board of Housing,Building and Planning is the authority for administrating planning issues and develop general guidance about planning. Traffic is one of their key issues, although today there are no concrete guidelines from the National Board of Housing, Building and Planningfor the design of traffic safety in city centers.Traffic safety in city centers affects many people because the city center is a public place.It is therefore important that there are current guidelines available that are helpful for changes and improvements in traffic safety in the city center.The purpose of this report is to formulate guidelines for planning city centers from a traffic safety perspective.

This rapport examines six Swedish workplace unions, in manufacturing internationalised companies, degree of internationalised trade union work. The report is based on interviews with local shop stewards. All local workplace unions were in some form internationalised. They were placed in three different groups of strategies: Passive, Tactical and Strategic. The Passive union only tried to get information; the Tactical unions were reactive against initiative from company management and used the channels provided of Industrial Relation laws.

Bakgrund: Mässan som den ser ut idag har varit en mötesplats för säljare och köpare sedan 1850-talet. Marknadsföring grundar sig på den öppna dialogen och samspelet mellan köparen och säljaren och är därmed viktiga byggstenar i hela marknadsföringsprocessen. Syfte: Vårt syfte är att undersöka hur effektivt marknadsföringsinstrument en mässa är, dels från det besökande fackfolkets utgångspunkt, dels från utställarnas perspektiv. Vi vill även ta reda på vad som lockar fackfolk till att besöka mässan. Metod: Genom att använda oss av såväl ett kvantitativt som ett kvalitativt perspektiv, var vår förhoppning att täcka ett tillräckligt stort område för att kunna dra så giltiga slutsatser som möjligt.

New Zealand is currently the third largest global producer of kiwifruit and thus plays an important role in the international market. Exports of kiwifruit are also of significant horticultural value for New Zealand and in 2007 the kiwifruit industry accounted for export values of NZ$790 million. The global kiwifruit market has experienced substantial changes in recent years and is likely to change significantly in the near future due to developments in production sources, adjustments to trade policy settings and shifts in consumer preferences. The New Zealand kiwifruit industry needs to consider what the impacts of these changes might be so that future strategies can be constructed effectively. Little quantitative modelling has been done in New Zealand to consider the impacts of changes to the global kiwifruit industry. The major contribution of this research was the development and calibration of a kiwifruit industry-specific partial equilibrium trade model. The model was then used to examine the impacts on New Zealand producers of these trade-related changes in the global kiwifruit market.

With increasing traffic congestion problems in bigger cities, it is becoming more and more important to provide the traveller with correct information about all transport alternatives. When doing that, the traveller gets the opportunity to make the best decision based on the current traffic situation. Instead of traditional travel planners, where public and private transport modes are presented separately, the co-modal travel planner offers a combination. In order to make the comparison correct and fair, the travel times have to be estimated realistically and on equal basis. This master thesis focuses on how to estimate travel times in the city of Stockholm for journeys by cars, public transport, bicycles and also for walking.An investigation of the available data on maps and travel times shows where the currently used methods are lacking.

This thesis is a critical discourse analysis of the vision of Malmös contemporary urban development. By analysing official documents produced by Malmö municipality our aim is to make discursive and sociolcultural practices in the constitution and construction of the city visible and problematicize them. To do so we use critical discourse analysis and theories on Urban Studies. Malmö is a city historically labeld as a ?labour- city?, with heavy industry as its main labourmarket.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The purpose of this thesis is to look into the knowledge city concept and the preferences and requirements of companies on such a city. Furthermore, suggestions of ideal conditions in a knowledge city are proposed. The thesis has been conducted through a qualitative approach where a deductive procedure has been implemented. In order to examine knowledge cities, Barcelona has sketchily been looked at as an early example of a knowledge city, whereas a more exhaustive observation of Copenhagen was conducted. Since the concept of knowledge cities is a rather new phenomenon, models from several disciplines constitute the theoretical framework.