EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.

This essay conducts a descriptive analysis of the ideas expressed by NATO´s official security strategy "Strategic Concept" from 2010 and the European Union?s security strategy "A Secure Europe in a Better World" from 2003. The purpose of this analysis is to examine whether the ESDP and NATO are compatible with each other when it comes to the role of security policy actor. To do so, I´ve chosen to analyse the actors' security strategies based on three dimensions. These dimensions are: Their view of the international scene, their views on cooperation and their views on how to reach security.

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established operations framework, which has proven successful in order to improve process efficiency.

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.

Abstract   The actions of Sweden during the second world war has been richly discussed over the years. Sweden declared itself neutral in the war between the great powers but did not manage to maintain its neutrality. The nature of neutrality has often been discussed; whether it is of a idealistic or more pragmatic nature. Realism, a theory of international relations, would argue that it is of a more pragmatic nature, hence these two are in opposition. Realism also takes credit in claiming to explain how and why a state chooses to act in a situation. The aim of this essay was to, by examining specific decisions made by the swedish government during the Second World War, come to a conclusion whether or not Sweden?s proclaimed neutrality was of idealistic or pragmatic nature, and thereby possibly coming to a conclusion about neutrality in large.It was also to examine the worth of realism as an explanatory theory by applying it to this specific case; to examine its validity.The study was conducted using a qualitative method; presenting empiric facts and then by using a decision model interpreting the actions and results from a realist perspective. The study concludes that realism has explanatory power, although not a complete one.

The study seeks to clarify a cultural change in the armed forces (FM). The study is based on the hypothesis that repeated operations in war-like environment, where the FM sends professional combat units, develop a warrior culture. The empirical results indicate that there is an existing warrior culture at all three units surveyed.The subculture is verified by the constants of western warrior culture described in theory. The cultural change leads to ethical / moral and leadership challenges for FM..

This thesis examines how the EU and Sweden aim to prevent radicalization through their strategies on preventing violent extremism (PVE). It contributes to PVE knowledge by examining how both actors plan preventive measures to combat radicalization and promote resilient societies. Analyzing Sweden's anti-terrorism strategy (Skr. 2014/15:146) and the EU strategy (COM(2020) 795 final), this study shows similarities in their approaches, particularly in targeting schools and youth with their preventive measures. Emphasis is placed on education to promote democratic and critical thinking, thus promoting resilience against radicalization.

In this thesis, two real-time stereo methods have been implemented and evaluated. The first one is based on blockmatching and the second one is based on local phase. The goal was to be able to run the algorithms at real-time and examine which one is best. The blockmatching method performed better than the phase based method, both in speed and accuracy. SIMD operations (Single Instruction Multiple Data) have been used in the processor giving a speed boost by a factor of two..

This study's main aim is to contribute with an insight regarding how employees of the Swedish International Development Cooperation Agency (Sida) experience religion as a component of development work in religious contexts. The study focuses on whether or not religion is given enough space within Sida's development work and if the policies of Sida are enough to cover the needs in religious contexts. To answer these questions we have interviewed six employees of Sida which holds experiences of development work in religious contexts. The results show a lack of knowledge and encouragement of these questions within Sida and that the interviewees experience religion as a complex concept. The study also shows that the interviewees find policies, methods and tools within Sida as inadequate to cover the needs of religion in development work.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The background to this thesis is that we know very little about lesbian and bisexual women's sexual health in Sweden, particularly in relation to sexually transmitted infections (STI) and their transmissions. An internet-based questionnaire with self-selected participants targeted to the group WSW (Women who have Sex with Women) has been implemented. An international survey on the subject shows that the WSW has sexually transmitted infections. This is also in line with the results in this study. The most common sexually transmitted infection in the survey is chlamydia which 12.3 percent have had.

The report is about efficiency of a current production group where there is no clear production flow and there are some buffers between the operations. The efficiency is done with the help of a tool that is calledWork process of flow production which is used by Atlas Copco CTO. The most obviously results are that the lead time drops from 25 hours to 425 minutes and that the balancing loss decreases from 85 % to 8 %. The report focus on decreasing transports, decreasing buffers, more reliability in lead time and quality. And a more stimulating labour content for the workers is another result..