Studien genomfördes hösten 2013 på ett logistikföretag i Sverige, med syfte att studera sä-kerhetsklimatets potentiella påverkan på medarbetarnas förhållningssätt till incidentrapporte-ring. Utifrån teorier om säkerhetsklimat skapades en enkät, innehållande ett urval frågor från samtliga av de sju säkerhetsklimatsdimensioner, som det nordiska frågeformuläret NO-SACQ-50 (Kines et al., 2011) innehåller. Dessa kompletterades med frågor som fokuserade på uppfattningen av incidentrapportering. Resultaten visar att säkerhetsklimatet påverkar uppfattningen av incidentrapportering, som chefer och medarbetare delar. Ju bättre klimatet är desto större blir benägenheten att ha en positiv uppfattning av incidentrapporteringen, även när man tar personlighetsdraget CFC (Consideration of Future Consequences) i beak-tande.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Girls with foreign background is the group that is most left outside the sports movement in Sweden and the ones with the least sports habit. Sports assumed to provide an arena for integration that these girls are being left outside from. The Swedish sports movement has adapted the conditions for them as a way to encourage them to participate in sports, but there are still lots of girls with foreign background that stands outside the sports movement. One input that the Swedish National Association has done for children and young adults is to adopt the Drive-in-sport, which can work as an entrance to the sports movement. The aim of the study is therefore to investigate which barriers, motivators and requests girls in Sweden with foreign background have to participate in Drive-in-sports.

This essay tries to explain how Swedish donor organisations are working with democracy in foreign aid. Three case studies of Sida, LO-TCO Biståndsnämnd and Rädda Barnen aims to give an overview of Swedish donor organisations, their work with democracy aid, evaluation and the problems with foreign aid. With Carothers theory of democracy aiding I analyse the success of Swedish democracy promotion, how civil society contributes to democratizaion and how democracy is measured.I find that Swedish democracy aid overall is successful due to a wider perspective of the term democracy. When democracy involves human rights it gives the donor a possibility to work with democracy promotion in a more extensive area and especially in the civil society. The essay stresses the importance of being subjective when evaluating and that one have to focus on the definition of democracy in each specific case.

AbstractTurkey has emerged as a major actor in the Middle East over the last decade, since the ruling party AKP came to power in 2002. Turkey is now playing a mediation role in regional conflicts and has been speaking out loudly on sensitive issues such as the Iranian nuclear program and the Palestinian- Israeli conflict. Furthermore, Turkey has established close ties with the Arab world which has suffered the relationship with its long-time ally Israel. This new presence in Middle East has been criticized by Turkey's allies in west. Critics argue that the country is about to abandon its former western relationship and strengthen their ties with the Arab world instead.This thesis has two main purposes.

Our main objective with this essay was to study VisitSweden?s effort to sell Sweden to foreign markets.This has been studied in relation to VisitScotland work and approach. We collected empirical data consisting of document studies and interviews with representatives of VisitSweden and VisitScotland. In addition, we have supplemented with an interview with a representative of Svensk Destinationsutveckling AB. We based our analysis of our empirical data on previous research in destination marketing.

The purposes of this thesis is study the European Court of Justice from a non legal perspective and investigate the courts possibility to advance its own preferred goals rather that of the member states in cases of non-compliance. Drawing on general principal-agent theory I construct a model from which I derive certain hypothesis mainly about under what circumstances we should expect the Court to be more sensitive to member states preferences and under what circumstances we should expect the Court to be less sensitive. These hypotheses are then tested empirically against all cases of non-compliance initiated by the European Commission against member states between 1953-2000. The results from the study are rather positive. The most important result is that when the threat of sanctions against the Court increases so does the Courts sensitiveness to member states preferences and when it decreases so does the Courts sensitiveness..

During our teacher training, focusing on history and Swedish at further education level, we have noticed a discrepancy in the way history is portrayed in further education and higher education literature. Accounts of historical ideas, events and developments have often wrongly been depicted as non-gender specific, that is, of equal relevance to both men and women. To what extent is it made clear in further education textbooks that Rousseau?s treatise on education was exclusively aimed at the male gender, and how are the gender-specific aspects of his ideas described? What role and space are set aside for women in the accounts of the struggle for the universal right to vote in Sweden at the turn of the century in 1900, and how is the unions? initial exclusion of female workers portrayed? Focusing on the above historical events and developments, this study aimes to examine whether or not gender-specific issues are described as gender neutral in a selection of history textbooks for further education published in Sweden between 1982 and 2003..

This essay focuses on the theory of classical realism from two points of views. Realism is often told to be quite immoral and cynical and only interested in the power relations among nations. In the first part I am arguing that this picture is wrong and should be revised. By using the ethical theories of deontology and utilitarianism I am arguing that both these perspectives can be used to analyse classical realism. By defining a value that should be guiding one can assert that realism is a good moral theory.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Domestic violence against women is a widespread problem around the world, this study aims to investigate Swedish men?s attitudes towards this problem. To investigate this I have done a historic overview of the political attitude change and I interviewed two ethnic Swedish men and two men with a foreign background, this because to get a fair representation of our multicultural society. The results and conclusions is that the attitude haven?t changed that much over the years, it is mostly the latest decades that politicians and the medial debate have acknowledge the imbalance of power between the genders and that the patriarchy is a major factor towards this attitude.The interviewed showed that the men with foreign background had a tendency to have more traditionally attitude towards women then the Swedish men..

This bachelor thesis airns to examine change in Common Foreign and Security Policy towardsa Normative Power Europe irnplernented in the Treaty of Lis bon. The survey is conductedwith Ian Manners Norrnative Power Europe theory as the basis. U sing norms identified byManners in his article "Normative Power Europe: A Contradietian in Terms?" (2002) as thetools when analysing CFSP-staternents both from before and after ratification of the Treaty of Lisbon. The norms used in the analysis are Peace, Dernocracy and Human Rights.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.