Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This study examined by content analysis and semiotic picture analysis how gender equal the UK newspaper The Times, the U.S/Iranian nespaper Iran Times International and Swedish newspaper Svenska Dagbladet were May 1st 2009 and May 8th 2009. The study had a foundation of feminist theory about patriarchy and gender theory with a contribution of research about race and its impact on patriarchy.None of the three papers were fully gender equal. Even though Svenska Dagbladet was found to be the most gender equal when it came to the number of women represented all of the newspapers examined showed patriachal structures since women more often than men were described as victimes, trivialized, incompetent and inferior.  People with a race other than white were in minority but patriarchy seems to be a stronger form of oppression than racism. White men were in majority and were less opressed than other groups and were because of that most in favour of the newspapers symbolic powers..

Bemanningsföretagen har sedan legaliseringen 1993 fått fäste på den svenska arbetsmarknaden. Bemanningsbranschen innebär en förändring av det traditionella anställningsförhållandet som vanligtvis är tvåpartsrelation till att bli en trepartsrelation. Det har skapat viss problematik, då arbetsrättslig lagstiftning främst är anpassad efter den tvåpartsrelation som ännu anses vanligast. Den reglering som styr arbetsmiljöfrågor är främst Arbetsmiljölagen, vilken kom till då trepartsförhållande var främmande för den svenska arbetsmarknaden. Därmed väcktes frågan om vilken aktör som bär arbetsmiljöansvaret vid uthyrning av arbetskraft samt om arbetsmiljöansvaret skiljer sig vid anlitandet av entreprenad.Syftet blir därför att, genom den rättsdogmatiska metoden, utreda gällande rätt och därigenom få djupare förståelse för komplexiteten kring ämnet.

With the starting point in UN peacekeeping operations, this essay investigates the participation of the Swedish armed forces and how the Swedish soldiers perceive their role in those operations. The aim of the study was to explore different perceptions about the Swedish soldiers in international operations. Partly from the Swedish soldiers perspective and how they perceived their own role as soldiers. Partly from the perspective of civilians, like Swedish aid workers, and how they perceive the Swedish soldiers. The third perspective was from a person with mixed experiences from both the military and the civilian work.

This paper provides a study about human trafficking with sexual motives performed in European states and the measures taken from national, international and Non-Governmental organizations with the purpose to oppose human trafficking. According to the UN human trafficking has increased and shows tendencies to continue escalating, regardless of the measures taken by various organisations. In this study, four countries with associations to human trafficking have been chosen and organisations related to these countries are studied. The purpose is to inquire into how these organisations work against human trafficking and which objectives and guidelines these organisations strive for together with their values. The aim is to find out which result the organizations efforts gets and if, according to my hypothesis, the efforts oppose themselves.

The explosion of new digital media puts pressure for developments within copyright law both in Sweden and internationally. These developments are taking place on two different international areas: (1) WIPO which is a part of the UN family and (2) the EU where a new directive on copyright law is being prepared and probably implemented during 2001. The aim of this thesis is twofold: (1) to study which considerations libraries must make when handling the new digital media both under today's copyright laws and under those which are being developed internationally. (2) What will be the consequences, for Swedish libraries, if the new EU-directive on copyright law is implemented in Sweden? By analysing current copyright laws, international treaties and the proposal for a new EU-directive as well as the national debate the thesis brings attention to a number of central issues for libraries.

Over the last few years, many non-governmental organizations (NGOs) in the aid sector have grown and become important economic, social and political actors in Sweden. However this sector has also been hard criticized in terms of aid effectiveness. Church of Sweden (CoS), a well established organization in this sector, has faced new challenges in form of demands from their environment regarding reporting aid work. These demands have pushed the International Department of Church of Sweden into a process for adapting the structure in order to meet the new effectiveness requirements. Using both, Contingency Theory and Resource Dependence Theory as theoretical framework and a single case study as research strategy, this master thesis goes in deep into the description of the change of the structure of the International Department. This work shows how the different parts of the organization functions and what impact will these changes in the structure mean for the future of the organization. The analysis of the empirical evidence related to the theoretical framework shows that the organization responds to external demands through a more centralized structure than before.

The master's thesis investigates how the concept traditional knowledge is represented by international organizations that are influential in development work and policy making. Departing from a theoretical framework drawing on Michel Foucault, constructed aspects of knowledge and the power relations knowledge production implies are highlighted.A recent interest within library and information science and practice to document this kind of knowledge raises questions about how traditional knowledge differs from other forms of knowledge and how knowledge organizational tools can be applied. Investigations, which critically explore the concept traditional knowledge, the power relations the concept creates as well as the interests and purposes it serves, have been surprisingly absent within the discipline. The focus in this master's thesis is how traditional knowledge is conceptualized by international organizations. A discourse analytical approach reveals the power relations that are inherent in their descriptions of traditional knowledge and how they describe the relevance of the concept for their work.

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

This essay focus on the European Union and its democracy both from a national perspec­tive and from an international perspective. Furthermore, the essay center on the con­cept of democratic deficit, this in order to study the European Union´s status regarding the democratic legitimacy. This study intends to nuance the problems that previous research and previous researchers have de­fined as democratic deficits in the European Union and ends up in conducting a textual anal­ysis of the latest European Union treaty, the Lisbon Treaty.The aim is that by using previous research on the democratic deficit in the European Union examine whether the Lisbon Treaty has enhanced the EU's position regarding democratic legitimacy. In other words, my study aims to identify what the deficit is and if it exists.The results show that the Lisbon Treaty has been trying to improve the democratic legitimacy and that some practical adjustments have been made, but it also show that there is much that still can be improved before citizens have full democratic rights..

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

The aim of this thesis is to map the intellectual base, and identify the general research interests, of Cultural Policy studies. In addition to this the thesis also aims to trace the uses of theoretical and conceptual approaches within the identified research interests. This is done by analysing citations from 130 articles published in the leading scientific journal International Journal of Cultural Policy between the years 2002-2007 using the bibliometric method author cocitation analysis (ACA). The results of the ACA confirm the overall notion that the research field of cultural policy studies is an ambiguous one, even when it?s studied with a quantitative method specialised in uncovering hidden structures within a given field as ACA.

The purpose of this study was to analyse the concept of empowerment and its meaning in the political document "En Förnyad Folkhälsopolitik" from the present Swedish government, containing guidelines and politics in the area of public health. The underlying question was if it could be considered as representative for some kind of general "empowerment approach" since the concept is central to the very definition of social work by the International Federation of Social Workers IFSW and International Association of Schools of Social Work (IASSW).By comparing its definition and consequences in the document with a historical review of different contexts of empowerment the conclusion was made that such a common approach doesn´t exist at all. The meaning of empowerment in the central document showed some similarities with the "northamerican" version of the concept represented by the social scientist Charles Murray, which is just one of the political meanings of empowerment. Alternative ways of understanding the concept was also presented such as being a tool of a constant conflict between central political principles or as a fashionable but not important word. Another alternative was to consider it a means of power through witch different political discourses tries to dominate the world..

År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.

ABSTRACTTitle: The defend of the picture ? a comparison of recruitment advertisements from the Swedish Armed Forces / Bilden av försvaret? en jämförande studie av Försvarsmaktens rekryteringsannonserNumber of pages: 35Author: Greta SimonssonTutor: Mats LindCourse: Media and Communication Studies CPeriod: Autumn Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: Do the messages in the recruitment advertisements from the Swedish Armed Forces differ between such advertisements produced in the ?defense against invasion? era and those produced in the present, more internationally oriented era, when analyzed using semiotics? And, how are these advertisements understood by their receivers?Material and method: Interviews, a focus group and semiotic analysis.Main results: The messages in the recruitment advertisements have changed. In line with the changed focus of the Swedish Armed Forces to more international cooperation and missions, the present day advertisements do indeed have a more international and aggressive focus.Keywords: Swedish Armed Forces, information, recruitment, advertisements, semeiotics..