Abstract:The aim of this study has been to investigate (theoretically as well as empirically) the problematic notions of state neutrality and political perfectionism and, in particular, the potentially vast continuum existing between these concepts both in theory and in actual political practice. In order to accomplish this, a conceptual analysis has examined (some of) the arguments for and against state neutrality and political perfectionism, different aspects of neutralism and perfectionism as well as the exact definition of the concepts of ?neutrality of justification? and ?conceptions of the good?. Using a specific (though not entirely uncontested) definition of these concepts, an empirical analysis was made of Swedish parliamentary parties and their cultural policies. The empirical part of the study seemed to confirm one of the basic premises of this study; that state neutrality and perfectionism are often (as has indeed been recognized by critics of state neutrality) intertwined in the business of everyday politics..

A group of scientist, called the council of democracy in Sweden made a predictionabout members of political parties, in 2013 members should not exist. In this essaythat statement going to be questioned. It shows that most of the political parties losesmembers in Sweden. The only differences from year 2000 and now is that in 14 yearsthe parties has lost 65000 members, between 1991-1999 it was about 220000members. Something has changed.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

This study is a discourse analyse of texts concerning the criminalizing of bestiality andonthological questions around it. This essay has been written as an qualitative analyse of three media texts: Swedish and Danish animal protection laws, interpellation of criminalizing bestiality in Swedish Parliament as well as the discussion forum, "Nordisk Zoofil Forum".The study indicates that bestiality can be understood as inacceptable through discourses about normality, naturalness, moral, sexual pleasure or discourses which comprehend sexual abnormalities as a consequence of each other. On the other side bestiality can be understood as unaccebtable through discourses about sexual needs, sexual identities, love or sexual pleasure. Also the idea about one practising bestiality seems to be gendered as a male person..

This empirical work and base has been to analyze the government?s investigation (SOU 2008:27): the future road ? a reformed high school, which led to the high school reform that the Swedish government introduced as proposition (2008/09:199) about: Higher demand and quality within the high school. Skolverket (part of the Swedish government) has worked with the development of this steering document within their own mission Gy2011 in connection with the high schools during the transition. The reform comes into effect 1 of July 2011. This led to the main purpose to ask questions what high school principals and teachers think of the reform and to what extent it effects the high school programs, the examination system, what impact they see on the individual and the demand from society, and to some extent what the respondent´s answers about the government?s definition of what the higher demand and quality in the reform signify.

The SMEs’ internationalization strategy—Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study. The primary information sources are the interviews with key-persons in internationalization process of SMEs Methodology: The literature review in this study concerns areas of SMEs’ motives for internationalization, foreign market entry mode approaches and influence of internal & external factors.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.

The aim of this study is to examine the religious landscape of Brazil, and based on the theory of secularization by Pippa Norris and Ronald Inglehart to explain why Brazilians are religious and not secular. The study is a secondary analysis that uses existing statistics to examine different units of analysis of Brazil?s religious landscape, economics and equality, etc. Based on their theory I find that Brazil is still religious due to the lack of security in the country. Brazil is insecure in terms of measures of socioeconomic equality, stable politics without corruption, and physical safety of the citizens in Brazil.

Ljusförorening är ett relativt modernt fenomen som allt mer påverkar tillgången till en stjärnklar natthimmel. Det finns en mängd olika internationella organisationer som arbetar för att minska ljusföroreningar och för att bevara natthimlens synlighet, bland andra International Dark-Sky Association, Royal Astronomical Society of Canada och Starlight Initiative. I den här uppsatsen undersöker jag ett antal strategiska dokument genom textanalys, för att analysera deras huvudsakliga motiv till förändringar och för att få en överblick över vilka sorters åtgärder som dessa organisationer föreslår. De analyserade dokumenten är Astrolabs Practical Guide for Lighting, Dark Sky Societys Guidelines for Good Exterior Lighting Plans, International Dark-Sky Associations Practical Guide, Royal Astronomical Society of Canadas Dark Sky Guidelines, Patersons Sark ? Dark Sky Island Lighting Management Plan, Flagstaff Dark Skies Coalitions Lighting Tips, Starlight Initiatives Defence of the Night Sky and the Right to Starlight och Narisda och Schreuders Light Pollution Handbook.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

Metod: Denna uppsats undersöker aktierådens grunder och dess argumentation. För att analysera våra data har vi använt oss av en argumentationsanalys. Syfte: Syftet med denna uppsats är att förstå hur rådgivarna motiverar sina råd. Slutsats: Slutsatsen i uppsatsen är att aktieråden i regel bygger på ?Gissningar? och ?Känslor?. Vi kan inte utesluta att aktiemarknaden är effektiv eller ineffektiv, det kan vara början till en ny uppsats i framtiden..

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.