The aim of our study is to explore the empowerment process among micro-business owners in Kayamandi, a black township of Stellenbosch in South Africa. What are the positive and negative implications for the empowerment process? Another aim is to find out the role of local and international support in this process. The theoretical framework of this study revolves around the concepts of gender, power and empowerment. Our methods are qualitative interviews and observations.

Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingå¬ende information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig be¬skrivning av svårigheterna.Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implemente¬ringen och användningen av IAS/IFRS.

AbstractThere is a general perception that women are victims and men are the perpetrators of sexual offense. Female perpetrators of sexual crimes have been neglected in the research literature, because female sex offenders do not live up to preconceptions of female as motherly and caring. Females tend to be responsible for a very small portion of all crimes and are estimated to account for 1-2% of all sexual offenses. Theories use to discuss female sex offending include neutralization of behavior, mental health and feminist theory. The aim of the present study was to describe female sex offenders and examine the relationship between the perpetrator and the victim by analyzing court judgments.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.

The aim of this thesis is to assess the strategic importance of Central Asia as a whole and interests of great powers in the region in particular within the theoretical framework chosen. The work shows Central Asia as an area of the New Great Game, analogue of the original Great Game which was played out between the British Empire and Tsarist Russia in XIX century. The parallels between the original Great Game and the New Great Game are drawn in order to understand the scope and the true intentions of the players of the latter one. Also, the security issues in the contemporary Central Asia are explored and analyzed to provide with the background for future predictions. Furthermore, the indirect purpose of the thesis is to examine whether the international system has changed from that of two centuries ago by comparing the structure of the international systems at the time of two Games.

Researchers in the field of political corruption generally expect voters in democratic states to lose trust in corrupted politicians. However, there are cases where corrupted politicians maintain their popularity, a phenomenon studied in this thesis. Focus lies on three cases of political corruption: the Italian Prime Minister Silvio Berlusconi who has been the subject of several judicial investigations and court cases; the impeached former president of Lithuania, Rolandas Paksas; and the German Christian Democratic Union's (CDU) involvement in a party funding scandal. The cases are chosen based on the method of agreement. Berlusconi, Paksas and CDU have all, in spite of their corrupt behaviour, kept or regained popular support among a large group of their country's citizens.

The Court of Justice of the European Union has progressively revised the rule of purely internal situations to ensure a wider scope of application of the economic freedoms as well as the EU citizenship right to move and reside freely within the Union. This development, combined with the increasing importance of fundamental rights, has strengthened the family life protection of those EU citizens who come within the scope of EU law. The limit between the individuals who may benefit from a EU right to family reunification and fundamental rights protection and those who find themselves in purely internal situations has, however, become more legally uncertain. The disadvantage suffered by those who fall outside the scope of EU law is known as reverse discrimination.The 2011 case Zambrano confirmed the trend towards an increasingly generous EU law protection of family life in cases where the exercise of freedom of movement and enjoyment of EU citizenship rights is potentially restricted by a Member State measure. By contrast, in the subsequent McCarthy- case, it became clear that families in purely internal situations may only rely on national immigration and procedural law to obtain family reunification and protection of their fundamental rights.

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

Vattenfall district Heating power plant in Uppsala produces district cooling with absorption heat pumps which leads to a large amount of waste heat that has to be cooled with evaporative cooling towers. The Environmental Court has ordered Vattenfall to survey the possibilities to recover the heat, which is the focus of this thesis.The study begins with an overview of the system, and conditions and limitations for waste heat recovery is examined. In the next step alternatives to recycle the heat is evaluated, either by direct recovering or by upgrading.First, the technical possibility of each alternative is discussed, and then the operation time and the amount of recovered heat is calculated. Those alternatives which are possible are brought further to an economic analysis.The cost of investment for each alternative constitutes the basis for a present value analysis. The results are put together in a table where the total amount of recovered heat is compared with the present value for the different alternatives.

Joakim Schyman, 2009. Den gotländska vikingatida bebyggelsens rumsliga placering ilandskapet - En empirisk detaljstudie av Hemse socken (The spacial distribution of the VikingAge settlements on Gotland ? An emperical study of remains from Hemse Parish.)This essay investigates whether a relation between Viking age graves and Viking agesettlements in Hemse parish can be found. This was done by using database information onViking age findings, such as silver hoards, phosphate levels and location of graves in Hemseparish. Literature and maps were also used.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

Världen blir allt mer globaliserad och den internationella handeln ökar i betydelse. Detta ökar behovet av en fungerande internationell lagstiftning. Ett sätt att kontrollera hur väl den internationella lagstiftningen fungerar och vad olika länder gör för att följa dem är att välja ett par länder och göra en komparativ studie. I denna uppsats kommer länderna USA och Kina att tjäna som studieobjekt. Frågeställningen som behandlas i uppsatsen är vilken roll ILO (International Labor Organisation) spelar och hur dess framtid ser ut.