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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 20 av 144

Göteborg International Film Festival Fund - Internationell kulturpolitik och strategiskt utvecklingsarbete

The aim of this research is to examine the Göteborg International Film Festival Fund (GIFFF, 1998?2011) as a part of the festival's overall operations, to provide answers to questions about if/how the Fund can be understood as an expression of the festival's fundamental values, and how the Fund can be recognized within the festival's strategic development. The GIFFF is also discussed in relation to contemporary academic studies that interpret Western film funds for the developing countries ? such as Hubert Bals Fund and Fond Sud Cinéma ? as an expression of Eurocentrism.The investigation is based on the contemporary film festival research, previous academic studies on Göteborg International Film Festival, the festival?s printed material ? such as programs and press releases ? as well as interviews with the former festival director Gunnar Bergdahl, who initiated the Fund, and festival editor Ulf Sigvardson, who ran the Fund during its final years of existence.The conclusions are: The Fund's objectives ? such as to support filmmakers and film schools in the developing countries, and also to screen their films at the festival ? can be seen as a broader interpretation of the vision that was determined by the festival founders, that the festival should be a platform for independent filmmaking and also help screen the films that otherwise would not reach the Swedish audience. Also, the Fund was a significant part of the festival's expansion strategies during the 1990s.

Elevdemokrati som mål och medel

AbstractStudent democracy as an objective and as a meansEssay in Political Science, D-levelAuthor: Erik LisshammarTutor: Susan MartonDespite attitudes towards student democracy being generally positive, students have almost no influence over their position. This implementation study looks into whether or not students? weak position of power results from something other than a democratising of schools taking priority when student influence is encouraged.With an aim of explaining what is hoped to be achieved and if these intentions are to be spread, the purpose is to investigate to what extent standards concerning student democracy are transferred between institutions. In order to find out, the question is posed of whether their aims for student democracy conform. This overriding question is coupled together with the following four defining research questions:1.

Emissions for Sale : The Ethics of Emissions Trading

International regulations target a global reduction of carbon dioxide (CO2) emissions through the allocation of national reduction targets and the definition of mechanisms to achieve these targets. One of these mechanisms is international emissions trading, these trading programs have been the targets of widespread criticism since they were introduced into the policy-making arena. The point of departure in this study has been that the trading raises questions about morality, since it implies signals, which legitimates pollution. The main purpose with this study has been to find out if emissions trading systems can be morally justified with the method of wide reflective equilibrium. From the study it was found that the moral intuition; it is wrong to pollute the environment, and perform activities, which legitimates pollution, finds support from the different theories within environmental ethics and Kantian ethics.

Khmer Rougetribunalen - Integritet i personalrekryteringsprocessen för säkerställande av ansvarsutkrävandets syften

The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..

Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Svenska soldaters upplevelse av återgången till vardagslivet i Sverige. : Stöd - Hjälp - Hinder

The main focus of this study is to explore Swedish soldiers? experiences of the transition back to everyday life after international service missions. This includes the help and support that they have received and also what barriers to care they have experienced during the transition back to everyday life. The theoretical perspectives of this study are social identity and stigma theory. This study was performed using a qualitative method and includes six individual interviews with active duty officers within the Swedish armed forces.

Sveriges och EG:s konkurrensrättsliga regler om gryningsräder i privata hem i förhållande till artikel 8 i Europakonventionen

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.

Inomföretagshandel : en deskriptiv studie av de gängse ekonomiska modellernas förmåga att förklara inomföretagshandel

This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.

IAS Förvaltningsfastighetsbolag : införandet av IAS 40 i svenska börsnoterade förvaltningsbolag

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

Sambors efterlevandeskydd : Hur kan skyddet stärkas?

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

Jämförelse av stenull- och polyuretanisolering : Brand- och fuktegenskaper i passivhuskonstruktion

This report compares two different types of insulation with regards to fire and moisture. The materials were tested for the company Fiskarhedenvillan AB, for a wall and a roof construction that the company currently uses in the establishment of Sweden's first certified passive house for international standards.Their current material, Rockwool, is compared to a relatively new material on the Swedish market called SEALECTION Agribalance sold by the company ISO Green AB. The material is a type of polyurethane insulation. This insulation material would result in a more efficient execution of the construction as it provides waterproofing and is applied more easily than Rockwool. From a fire standpoint, literature studies and discussions with fire experts led to results.

Förbättring av hanteringen vid utrikesfrakter på ITAB Shop Concept AB Jönköping

Our purpose with this report is to create a structural basis over how to improve handling with international freight at ITAB Shop Concept (further mentioned as ITAB). We have through interviews with employees at ITAB and observations identified problems that have caused difficulties at handling with international freight, from the time when an order is placed to when it?s delivered to the customer. We have also interviewed shipping companies.We have in the theory chapter written about shipping conditions for international freight and a main part of our theory is about NSAB 2000, which describes the obligations and rights shippers and consignee has.In order to improve the efficiency ITAB has to be aware of the problems in the company and try to solve them.The problems we have identified are described in the result chapter. One of the problems is that employees at the warehouse don?t know when gods is supposed to be shipped.

Application of Design for Safer Urban Roads and Junctions: Selected Countermeasures

Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.

Media advertising in Europe - The issue of standardisation from both the business and legal perspective

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

SYNS VI I SVERIGE? : En rättssäkerhetsstudie om barn i migrationsprocessen

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

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