Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

The world is getting smaller. Global markets, political processes and communication technology bring people together. Even though many of these processes are dynamic and constructive, they have also resulted in a need for better and more effective ways of international conflict resolution. This thesis investigates central issues connected to the concept of humanitarian interventions in relation to current and future legislation of the European Union. The overall question is whether the rapid globalization process has resulted in a change of international law towards more liberal view where authorization of the security council is not always needed? And, if there has actually been such a liberalization, how does that affect the legal possibilities for the European Union to carry out armed operations without the consent of the global community? The conclusion of the thesis is that international law has been modified mainly in two aspects: First, the concept of sovereignty is no longer seen merely as a right of the nation, but also as a responsibility.

Since the 1980s, the management philosophy New Public Management has resulted in major changes in the public administration system in several countries, especially in the West. A market oriented approach and an increased focus on performance measurement are ideals that are salient in these changes. The aim of this bachelor thesis is to examine the management philosophy?s influence on international relations through a critical analysis of some of its ideals in the management of international development cooperation, where effectiveness, quality, and results have been new dominant concepts. Through a qualitative content analysis of a Swedish Communication from 2014 ? the Aid Policy Framework ? and a debate in the Swedish parliament where this Communication was discussed, different themes that reflect the strategy of so called results based management in Sweden are identified.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Syftet med denna studie har varit att undersöka hur väl informerade och förberedda svenska gymnasieelever blir när det gäller internationella studier, jobb eller praktik. Resultatet visar att 85 procent av de elever som svarat på enkäten inte anser att de får tillräcklig information när det gäller utlandsstudier, jobb eller praktik. Detta kan sättas i perspektiv till att 79 procent av eleverna själva är intresserade av internationell erfarenhet. Alltså finns det ett behov av information som inte är tillfredsställt..

This report presents suggestions and recommendations on how to convert an old industrial building, built in 1958, to an office hotel. One of the main criteria was that the floor plan should be flexible. The building is situated at Jonsereds Fabriker and the study was conducted for Hantverkslokaler i Göteborg AB, the estate owner.The survey is initiated with study visits at various office hotels, together with studies of literature regarding office planning. One conclusion from the study visits is that meeting-places, where the different companies can meet and exchange ideas and services, are important. Another one, and probably the most important parameter when planning offices is that they should have windows.

This paper studies the Swedish Alien?s Act regulations regarding individuals in need of international protection. The purpose of the essay is to examine the differences between the three grounds of protection that are found in the Swedish Alien?s Act. Central questions have been whether the origins of protection statuses granted in this act are national or international, as the UN convention relating to the status of refugees and also the progress of the European Union?s Common European Asylum System both are affecting the Swedish legislation.

In the profession of architects there is an element called architectural competitions, where several architects compete in submitting the best solution for a certain task. In this master?s thesis I am studying the competitor?s perspective of an international architectural competition, while at the same time gaining experiences for my future career as a landscape architect. The aim of this thesis is to through an introspection of my own process examine a competitors view of the international architectural competition and how to approach the difficulties concerning international competitions. Through that I hope obtain experience about the international competition as part of the profession of landscape architects and other involved professions. To examine a competitor?s reflection of an international competition, I entered and competed in LE:NOTRE Student Competition, a competition for students where the task was to develop 25 kilometers of complex urban periphery along a chain of natural and artificial lakes in Bucharest, Romania.

This thesis provides a descriptive study from a pedagogic perspective that analyzesobjectives, directives and content related to the social science core class, SAMSAM01b, atGothenburg public high schools. The purpose is to further explore the role of education inrelation to global development and international relations. The study is built aroundcurriculum representation and course implementation of three aspects considered importantfor global development and knowledge of the operating environment: critical thinking,international cooperation and sustainable development. Knowledge theory and likemindedideas of what constitutes a good education form the core of the study?s theoreticalperspective.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

The consumer society exploits the earth?s resources more than the earth itself has capability to produce. This over-consumption causes a mass production of products, which mean that more greenhouse gases are being emitted to the atmosphere. This is one of the reasons why the earth?s temperature is rising, where the result of it is worldwide disasters.

In the new Library Act of 2014, it is stated that public library supply should be characterized by quality. To investigate what this means for the library, I do a functional analysis of ideas of librarians' views on quality and how they work with purchasing, weeding and mediation. I have chosen to limit the essay to fiction for adults in Swedish public libraries. By combining the basal idea analysis, where I investigate librarians' ideas about quality, with an operational analysis of ideas, where I examine the effects librarians' quality ideas get for the daily work, Iwant to find out the librarians' quality ideals.The material I analyze consists of 18 questionnaires, filled out by librarians with responsibility for purchasing and / or thinning in libraries across Sweden. The analysis is done with an analytical schedule, that consists of a number of opposing ideal types taken from previous research on quality, purchasing, thinning or mediation.

In the new Library Act of 2014, it is stated that public library supply should be characterized by quality. To investigate what this means for the library, I do a functional analysis of ideas of librarians' views on quality and how they work with purchasing, weeding and mediation. I have chosen to limit the essay to fiction for adults in Swedish public libraries. By combining the basal idea analysis, where I investigate librarians' ideas about quality, with an operational analysis of ideas, where I examine the effects librarians' quality ideas get for the daily work, Iwant to find out the librarians' quality ideals.The material I analyze consists of 18 questionnaires, filled out by librarians with responsibility for purchasing and / or thinning in libraries across Sweden. The analysis is done with an analytical schedule, that consists of a number of opposing ideal types taken from previous research on quality, purchasing, thinning or mediation.

This thesis examines the environmental benefits resulting from the choice of environmental certification scheme, with focus on energy. This was carried out by studying the measures that were implemented as a result of the certification of Sweco's three largest office buildings in Stockholm, Gothenburg and Malmö. The office property in Stockholm has been certified with the Swedish Environmental Building, Gothenburg with the British BREEAM and Malmö with the U.S system LEED.The results from the study indicate that an environmental certification can reduce the energy consumption by up to 59 percent and the water consumption by 20 to 66 percent. However; the interviews, literature study and simulations in MATLAB indicate that the size and scope of these environmental benefits depend on several identified factors: the type of building and its conditions, system selection, grade level, the choice of indicators, the ambition of those involved and when in time the certification process begins. The comparison between Environmental Building, LEED and BREEAM showed that Environmental Building for the office property in Stockholm gave the largest environmental benefit in terms of reduced energy consumption thanks to several large measures.

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.