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2158 Uppsatser om International Standards on Auditing (ISA) - Sida 35 av 144

Att ställa den skyddsbehövande inför rätta : Om de rättsliga förutsättningarna för att förhindra skyddslöshet vid tillämpningen av Flyktingkonventionens uteslutandeklausuler och samtidigt motverka straffrihet för de grova folkrättsbrott som faller under k

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

Fiskevård och delning av fiske vid lantmäteriförrättningar : Studie av FBL 3 kap 8 §

AbstractThis bachelor thesis was performed at the Royal Institute of Technology in Stockholm on behalf of the Land Survey Authority. The thesis is about fish conservation and division of fishing water at official duty. It is the Land Survey Authority that examines division of fisheries, but before a case can be implemented, certain requirements must be achieved such as FBL 3:8, which prevent divisions that are deleterious for fish conservation. The purpose of this thesis is: to obtain a clearer view how FBL 3:8 should be applied in practice, how the application differs between the offices in central Sweden, and how fish care is regulated at both international and national levels.At an international level, in EU the commercial fishery is regulated through the common fisheries policy (CFP). The fisheries policy consists of a reform that will last for 10 years.

Alléers användning genom tiderna i Sverige : en bakgrund till alléns framtida utveckling

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

Kvalitetssäkring av material och tjänster inom byggentreprenadbranschen

Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.

Lika makter leka lika? Sanktioner eller dialog, varför skiljer sig USA respektive EU handlingsplaner från varandra angående Irans kärnvapen?

In this thesis I will discuss how US respectively EU general international security policies are formed with the scientific theories Rational Choice and Cognitive theory in mind. I?ll discuss how come US tends to go towards a more sanction orientated strategy while European Union seems to prefer a dialog and diplomatic problem solving strategy. I?ll exemplify respective security strategy through the qualitative cases study of Iran and analyse why they have taken different cores of action while trying to solve the problem with Iran's alleged nuclear weapon.

Aktivering av immateriella tillgångar : En rättvisande bild?

Idag utgör immateriella tillgångar en allt större del av företagens tillgångar och de får därmed en allt större betydelse. I takt med att den här trenden fortgår blir traditionell redovisning mindre och mindre användbar för investerare, analytiker och kreditgivare.Vi har i uppsatsen delvis utgått från en artikel i tidskriften Balans. I artikeln ifrågasätts om redovisningen inte bör anpassas efter var värdet skapas i företaget. Vårt huvudsakliga mål är att utreda om nuvarande hantering och värdering av varumärken och övriga immateriella tillgångar ger en rättvisande bild av företagen. Detta skall vi göra genom att se på och undersöka utvecklingen inom området.

Definitionerna av tillgång och skuld: Så påverkar de användarna och upprättarna av de finansiella rapporterna : - En studie om IASBs föreslagna förändring på definitionerna av tillgång och skuld

Organisationen International Accounting Standards Board (IASB) har ett pågående arbetemed att revidera Föreställningsramen. Studiens fokus ligger på att studera och analyseraIASBs förslag på nya definitioner av tillgång och skuld. Förslagen som IASB ger ut, ges i ettså kallat Discussion Paper. I Discussion Paper diskuteras förslag på förändringar samtanledningar till förändringarna.Studiens syfte är att förklara och skapa förståelse för vad IASBs förslag på nya definitioner avtillgång och skuld kan innebära för användare respektive upprättare av de finansiellarapporterna.Studiens bidrag är att skapa förståelse inom studiens ämne för att underlätta för regulatorer ideras process att utforma nya standarder. Förståelse skapas genom att kartlägga vad enförändring av definitionerna av tillgång och skuld kan ha för betydelse för IASBs olikaintressenter.Med hjälp av tidigare teorier inom studiens ämne har intervjufrågor till studiens empiriskaundersökning kunnat utformas.

Innanför organisationens väggar : En kvalitativ och kvantitativ studie av organisationsidentiteten inom Nordmalings kommun

Nordmaling is a small muncipality that has gotten a lot of critic in media over the last two years. In order to regain a good reputation and to communicate a strong message towards external groups, Nordmaling have decided to develop a branding platform that can represent the organization in both external and internal communications. In order to develop a brand the organization must understand its identity.The purpose of the study was to examine the employees? thoughts of their organization in order to be able to define the organizational identity and give recommendations of core values that the organization can apply to their brand. To understand how the employees perceive their organization and what they think the organization stands for, the main focus was to study their view on values, standards, goals and vision of the organization through focus interviews and a survey.

Hållbarhetscertifiering av stadsdelar : En studie av BREEAM Communities praktiska tillämpning i svensk stadsbyggnad

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

Intervjuer med sju föräldrar och en pedagog

The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.

Utveckling av heltäckande gångbord

This thesis work is a 30hp D-level assignment in design as a co-operation between MälardalenUniversity and Scania CV AB in Södertälje. The purpose was to develope a close fitted catwalk.The market has seen an increasing value for these types of applications and have the ambition to keep up with the rest of the competitors. The catwalks of todays standards shall be estetical attractive, have a non slippery surface and be costefficient.While working with this project I have spent a lot of time with the concept proposals and with the evaluation of the concepts, resulting in a final CAD model and a approximation of the cost estimate. The new catwalk fulfils all the new recommendations and rules as sharp edges, ADR, the height of the stepup and a non slippery surface with built in drainage..

Socialsekreterares reflektioner kring arbetet med ekonomiskt bistånd

With this paper the aim is to find out whether there are any differences in how five students from the north part of Africa structures their tales in comparison with the Nordic tale "The emperor?s new clothes". The purpose is to look at how the genre pedagogy can be said to relate to these differences. What happens to the "deviant" structures?Based on literature and research on the subject, I have concluded that there are certain patterns of how a tale "should" be structured based on Western standards.

Matematik - Språk och kommunikation : En jämförande studie i en internationell skola

The purpose with this essay is to compare two classes in an international school during their mathematic lesson. The international school offers education to their pupils in two languages; in Swedish and in English. Through this study I want to find out how teachers are working with language and communication during school hours. I will compare the work of two teachers and two classes to find out the differences and similarities between their work methods concerning language and communication during mathematic lessons.The main questions for the essay:How do the teachers work with language and communication in this school during the mathematic lessons?What similarities and differences are there between the two teachers in matter of methods of working with language and communication during the mathematic lessons?The research is based on interviews with the teachers and also on observations in the classroom during mathematic lessons.

Internationell fred och säkerhet ur ett genusperspektiv: En diskursiv studie av Säkerhetsrådets resolutioner för kvinnor, fred och säkerhet

The Security Council?s resolution 1325 addressed the major negative impact that armed conflict has on women and children. This in turn complicates the Council?s work on maintaining international peace and security. The resolution therefore highlights women?s rights as participants in peace- and conflict processes.

Radonfritt boende : Stegen till att eliminera radongas med rätt Grundläggningsmetod

People who live in northern part of the world spend much more time indoors than those who live in warmer countries. In addition that home should be safe, it should also protect one against heat, cold, sunlight and pollution. The indoor environment is affected by installations, material and how the building is formed. Those anomalies that are visible, felt or smelled can be noticed and be rectified. But it?s much more difficult if these abilities are missing.

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