The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.

Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

The purpose of this thesis is to find out how the Swedish authorities comply with international law by studying the protection of asylum-seeking children that are apprehended by Swedish authorities according to the legislation of LVU because of abuse or neglect and thereafter are deported together with their parents. The aim of this thesis is to find out if Swedish legislation and praxis is consistent with international law through the Convention on the Rights of the Child and EKMR. Would it be possible to increase the protection of these children through incorporating the Convention on the Rights of the Child in Swedish law, through a wider interpretation of the principle of non-refoulement or through more morality in the law? The thesis has been conducted as a literature study where the right-dogmatic method has been used to compare Swedish and international law. The theories by Dworkin about morality and law have been compared to Peczeniks right-dogmatic theories.The review shows that Swedish authorities are infringing article 2, 3, 12 and 19 of the Convention on the Rights of the Child, when it comes to the protection of asylum-seeking children. The best way to increase the protection is to incorporate the Convention on the Rights of the Child in Swedish law.

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

Sammanfattning Introduktion/Problembakgrund/Syfte: I januari 2011 byttes FAR?s revisionsstandarder (RS) ut mot de nya internationella standarderna, International Standards on Auditing (ISA). RS har tidigare varit baserade på ISA men med anpassade paragrafer för den svenska lagstiftningen. Numer är ISA den standarden som används i revisionsprocessen för att få en internationell samstämmighet i revisionen. Revisorns uppgift är att oberoende, med hög kompetens och till låg risk uttala sig om företags finansiella rapportering.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

Officially, the EU gender policy since 2000 has been guided by the strategy of Gender Mainstreaming. This strategy aims to promote gender equality and is informed by a feminist ontology which stipulates that women are structurally subordinated.In this essay, I examine whether the European Commission has adequately adhered to this gender policy in its free trade negotiations with the ACP (African, Caribbean, and Pacific) countries as part of the Cotonou Agreement. As a result of my text analysis of documents related to the negotiations, opinion pieces by interested actors and policy papers of the EU, I find that the Commission does not act in accordance to its stated gender policy.To explain this discrepancy between policy intent and actions, I employ postliberal feminist theory and Robert Putnam's Two-Level Game Theory Model. By analyzing statistics and published research, I explore how gender issues are being represented politically on a domestic and international level.My findings show that a key cause of this discrepancy lies in the low levels of female participation in the political institutions of the EU and ACP; a lack of participation that is especially pronounced in the area of international economics. In explaining the constraints on female participation and the prospects of full implementation of the EU's gender policy in the international political economy, I emphasize the role of culturally and historically gendered institutions..

Over the past few years the Åland islands have attracted growing internationalattention as an example of how to successfully secure the position of a minorityregion, and in the current situation the government of Åland has an intention toextend the efforts of spreading the example of Åland. The purpose of this essay isto shed light on the political discussion about the example of Åland, andinvestigate the underlying political reasons for emphasizing the example of Ålandinternationally. Through interviews with leading politicians on Åland I analyzeÅland as a norm entrepreneur. The research shows that besides altruism, selfinterestis a factor behind emphasizing the example of Åland. The essay showsthat the theory of norm entrepreneurship also can be applied on an autonomousarea, but instead of influencing international organizations themselves, theautonomous area use norm entrepreneurship as a tool for influencing domesticpolitics..

We have made a suggestion for a map based search tool used with a database containinginformation on natural disasters. The database is being developed by NCO (SwedishCentre for Lessons Learned from Incidents & Accidents).We examined both Swedish and international examples of databases on naturaldisasters. The examples that we found were often hard to get the hang of, due to poorcompilation. The problem, that is typical of the international examples, is that the processof data collection is not standardized, as it is performed by different organizations andcompanies with diverse demands on and needs for the database. Therefore, to keep itsymmetrical, there ought to be only one department with the overall responsibility for anational database on natural disasters in Sweden.The natural disaster we based our study on was the flooding in Arvika in the year 2000.We inspected the availability of data about the flooding, and found it to be satisfying.Through contact with the municipality of Arvika, by mail and telephone, and a visit at theArvika municipality office, we acquired reports on the flooding and the joint rescueoperation that followed, and also GIS layers showing the extension of the flooding..

Today, we live in a consumption society. We buy products to soothe our needs and desires. Thru material things we can express our own personal identity and shopping is seen more as a pleasure than a need to survive. With the background media- and communication studies, the reason of this study was to explore how blogs as a social medium can influence the consumption ideal in society. With dialogical analysis and semiotic analysis we wanted to see if we could find a specific consumption culture in the content of six blogs we did our studies on. We found that the blogs showed us that there is normal to have everyday luxury and spoil oneself with expensive things.

EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.