The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

Engelfors Trilogy is a three-part fantasy novel consisting of Circle, Fire and The key, written by Mats Strandberg and Sara Bergmark Elfgrens. Circle was nominated for the August Prize award 2011, which is a literary prize awarded each year. The book has also been translated into 25 different languages. Fire came out in August 2013 and is the part of the novel that I will concentrate on in these theses. What I will do in this paper is a queer feminist analysis of the novel's main characters in the book Fire.

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..

Detta examensarbete behandlar ämnet standardisering av affärsprocesser för elektronisk handel mellan företag (B2B). I ett par decennier har EDI varit den enda standarden för att elektroniskt överföra standardiserade dokument. EDI är en dyr och komplex teknologi, vilket har lett till att den används av främst större företag i samarbete med deras största leverantörer/kunder. Standarden XML kom år 1998, den lämpar sig även för mindre företag och är anpassad för Internet.Arbetets syfte har varit att studera vilka standards som används och varför, i vilka affärsprocesser de används, påverkan på affärsprocesserna, samt hur företagen ser på framtiden inom området. Undersökningen baseras på en enkätundersökning med åtta större företag i olika branscher.Resultatet visar att valet av standards oftast inte styrs av vilken teknologi företaget behöver utan de flesta företag ingår i ett nätverk av samarbetspartners som påverkar varandra.

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 essay analyses the national standard for maintenance aid and if it´s compatible with the standards set in the government mould.As new-liberal ideas get more scope in the Swedish policy the analyses focus consisted in seeing about the social contribution been changed, and if the standards in the government mould have lost their worth.The national standard is not edified on the basis of subsistence levels, but becomes paradoxical when numbers of welfare recipients is the measure used in order to measure poverty, concurrent as the government mould aims to protecting every citizen?s welfare.The study analyses a type of society that has emerged during a period of time. In a normative analysis concepts are set in relation to each other where, the analysis presents standards that are vague. If the standards in the government mould are presented as something valuable and get their worth back in the policy, perhaps also the citizen´s in Sweden change attitude to poverty and welfare contribution.   Social- liberalism justifies social contribution and the welfare State, while new-liberalism has other opinions about what redistribution should contain.

AbstractSweden applies two different private international statutes to establish which country´s domestic law that is applicable in a certain situation regarding succession and will with connection to two or more states. The first private international law is the one used in relations between Sweden and the other Nordic states. The other private international law is the one used between Sweden and all other states than the Nordic ones. A proposal for a Regulation that regulate jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession has been prepared by the Commission and was published in October 2009. This regulation will, if it enters into force, modify the situation in Sweden for applicable law on a situation regarding succession and will.

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

Essay in Political Science, Advanced Course, by Christoffer Hagström?The Bush Administration´s view on international cooperation and internationallaw and political-theoretical traditions influence on the administration´s foreignpolicy?Supervisor: Jan OlssonThe purpose of this paper is to analyze the American foreign policy, particularly with regard tointernational cooperation and international law. The two following research-questions are used inorder to fulfil the purpose: (1) what is the Bush-administrations´s view of of the place forinternational cooperation and international law in American foreign policy?, and (2) how does theadministration´s foreign policy correspond to dominant political-theoretical thought-traditions? Thetraditions used are: liberalism, realism and neoconservatism. The sources of the study mostlyinclude literature and policy-documents.

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.

The conflict in the former Yugoslavia was characterised by extensive war crimes committed by all parties in the conflict. Two international courts, The International Court of Justice and the International Criminal Tribunal for the Former Yugoslavia, have both judged if a genocide was committed in this conflict. This paper examines how these two courts relates to each other concerning their legal judgement of the crime of genocide. Two cases are analysed; the judgement of Radislav Krstic´ at the ICTY and the case Bosnia and Hercegovina v. Serbia and Montenegro at the ICJ.

The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.