SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.

This paper discuss the possibilities to transfer the Danish labour market policy, called flexicurity, to Sweden. There are two main purposes of this essay. The first purpose is to discuss the reasons why the Danish labour market policy could be interesting for Sweden. The second purpose is to investigate which obstacles that might occur during the transfer. For guidance I have used two startingpoints which highlights the Danish flexicurity's pros and cons.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

The housing estates in the outskirts of Sandviken, consist of relatively large scale apartment buildings. This report, that is a B.A. thesis at 10 Swedish university points, aims to investigate and describe the opportunities to improve safety and security for inhabitants in Norra Björksätra. The purpose with this report is to make Norra Björksätra to a more attractive place to live in, by changing the negative trends in the area. Since demolition of at least some of the houses could be of current interest in some years; the purpose is also to investigate whether demolition or renewal of the area is the best solution.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

Communication is a part of everyday life. The more sensitive information we handle, the more interesting the question around security of your information becomes. There are two ways of handling security around the information you want to communicate, either you control the means by which you are communicating. Or you control the way you communicate, making you able to use existing communication channels. Existing methods within cryptography enables two parties to communicate information securely.

Zero knowledge protocols is a lesser known type of protocol that can be used for identification. These protocols are especially designed not to reveal any information during an identification process that can be misused later on, neither by the one who should be convinced of the identity of the user, nor by anyone else that is eavesdropping. Many of these protocols are also especially designed for implementation in smart cards. The more common type of card with a magnetic stripe has during the last few years become more susceptible to attacks since they are easily copied. Smart cards combined with a secure identification protocol has been predicted to be the solution to this problem.

I oktober år 2000 antog FNs säkerhetsråd den första resolutionen där kvinnor ses som aktörer för fred och inte bara som offer för konflikt. Eftersom 1325 är en resolution antagen i säkerhetsrådet, är den juridiskt bindande för alla FNs medlemsstater. Mitt övergripande syfte med denna uppsats är att belysa vikten av att samhällets olika nivåer, från absoluta toppnivå till gräsrotsnivå, samarbetar för att resolutioner från FNs säkerhetsråd, framförallt när det gäller så kallade mjuka frågor, skall uppmärksammas och bli framgångsrika. Mer specifikt är mitt syfte att studera effekterna av resolution 1325. För att göra detta har jag intervjuat åtta representanter för olika kvinnoorganisationer, som representerar gräsrotsnivån, sex i Stockholm och två i New York. Dessutom har jag hämtat information från dokument från FNs generalsekreterare, säkerhetsrådet och Sveriges regering, som representerar toppnivåer i samhället. För att belysa att avsaknaden av en ny resolution om kvinnor, fred och säkerhet beror på säkerhetsrådets genusblindhet, använder jag mig av ett feministiskt teoretiskt perspektiv.

This thesis aims to describe and characterise the impact of the Kurdish question for Turkey's decision-making process and foreign relations from the 1980's until today. The Kurdish question as perceived by Ankara, is separatist, and poses a security threat to the entire country but has also international dimensions, which are responded with foreign policy actions by Turkey. Initially, a systemic view is considered in order to investigate Turkey's position in this issue in a global perspective. Moreover, this is completed with an ?Internal Politics Perspective?(Joe D Hagan), which gives a deeper understanding of the actual structures and actors in Turkish domestic policy that shape the foreign policy.

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.

The present study sought to examine the collaborative role of the student organization Here 4 U and the impact of this collaboration on the organization and its partners. As a point of departure a questionnaire was distributed to supervisors, principals and other cooperation partners of Here 4 U, the most prominent quantitative results of which were related to previous research, new institutional theory and empowerment theory. It turned out that partners interacting with Here 4 U felt that the collaboration was necessary and wanted to continue with it. The respondents to the questionnaire were asked to define the concept of collaboration. Factors emphasized by respondents included feeling of community, security, and common goals.

There has been an increase in the importance and amount of information concerning publicly traded stocks in recent years. When analyzing and valuing stocks finding new ways of collecting information has therefore increased in importance. This thesis aims to explore how meetings with management can impact the stock valuation done by the security analysts. Furthermore the case study examines what kind of information analysts can receive by interpreting management at these meetings. This case study of ten Swedish security analysts show that the analyst?s stock valuation is directly or indirectly affected by the meetings.

Cambodia, in Southeast Asia, has tropical monsoonal climate with distinct dry and rain seasons. Many people are poor and live in rural areas. Farmers mainly culture rice, and raise pigs, cattle and poultry as well. During two months, a minor field study was performed in Cambodia. The main purpose was to evaluate the impact of contributions done by projects that started in 2005 and were managed by the local organization CelAgrid.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Research in international trade situations has mainly focused on understanding the exporter?s actions and has showed ways on how these can be optimized. Although the importer in most cases, until this day, has been left outside this focus, it has been showed that the importer often is the active participant in an international dyad. It is the importer who is actively seeking suppliers for its production or distribution. Based on previous research in the area, the following study identifies the factors that are vital to the importer for satisfactory relations.