The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

The purpose of this thesis is to study to what extent the UN millennium development goals have influenced Sweden?s development policy. The research method that I have used is a qualitative text analysis and I have studied the ideas in governmental texts and millennium development goals reports from 1995-2008.My hypothesis is that the basic ideas that has symbolized Sweden?s development policy has not changed much since the adoption of the millennium development goals in year 2000. This hypothesis is based on different ideas that the basic perspectives in international development policy are rather constant.My conclusion is that many of the areas that are affected by the millennium development goals already are prioritized areas within Swedish development policy, for example poverty reduction and gender equality.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

The purpose of this thesis is to find out how the Swedish authorities comply with international law by studying the protection of asylum-seeking children that are apprehended by Swedish authorities according to the legislation of LVU because of abuse or neglect and thereafter are deported together with their parents. The aim of this thesis is to find out if Swedish legislation and praxis is consistent with international law through the Convention on the Rights of the Child and EKMR. Would it be possible to increase the protection of these children through incorporating the Convention on the Rights of the Child in Swedish law, through a wider interpretation of the principle of non-refoulement or through more morality in the law? The thesis has been conducted as a literature study where the right-dogmatic method has been used to compare Swedish and international law. The theories by Dworkin about morality and law have been compared to Peczeniks right-dogmatic theories.The review shows that Swedish authorities are infringing article 2, 3, 12 and 19 of the Convention on the Rights of the Child, when it comes to the protection of asylum-seeking children. The best way to increase the protection is to incorporate the Convention on the Rights of the Child in Swedish law.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Officially, the EU gender policy since 2000 has been guided by the strategy of Gender Mainstreaming. This strategy aims to promote gender equality and is informed by a feminist ontology which stipulates that women are structurally subordinated.In this essay, I examine whether the European Commission has adequately adhered to this gender policy in its free trade negotiations with the ACP (African, Caribbean, and Pacific) countries as part of the Cotonou Agreement. As a result of my text analysis of documents related to the negotiations, opinion pieces by interested actors and policy papers of the EU, I find that the Commission does not act in accordance to its stated gender policy.To explain this discrepancy between policy intent and actions, I employ postliberal feminist theory and Robert Putnam's Two-Level Game Theory Model. By analyzing statistics and published research, I explore how gender issues are being represented politically on a domestic and international level.My findings show that a key cause of this discrepancy lies in the low levels of female participation in the political institutions of the EU and ACP; a lack of participation that is especially pronounced in the area of international economics. In explaining the constraints on female participation and the prospects of full implementation of the EU's gender policy in the international political economy, I emphasize the role of culturally and historically gendered institutions..

Over the past few years the Åland islands have attracted growing internationalattention as an example of how to successfully secure the position of a minorityregion, and in the current situation the government of Åland has an intention toextend the efforts of spreading the example of Åland. The purpose of this essay isto shed light on the political discussion about the example of Åland, andinvestigate the underlying political reasons for emphasizing the example of Ålandinternationally. Through interviews with leading politicians on Åland I analyzeÅland as a norm entrepreneur. The research shows that besides altruism, selfinterestis a factor behind emphasizing the example of Åland. The essay showsthat the theory of norm entrepreneurship also can be applied on an autonomousarea, but instead of influencing international organizations themselves, theautonomous area use norm entrepreneurship as a tool for influencing domesticpolitics..

We have made a suggestion for a map based search tool used with a database containinginformation on natural disasters. The database is being developed by NCO (SwedishCentre for Lessons Learned from Incidents & Accidents).We examined both Swedish and international examples of databases on naturaldisasters. The examples that we found were often hard to get the hang of, due to poorcompilation. The problem, that is typical of the international examples, is that the processof data collection is not standardized, as it is performed by different organizations andcompanies with diverse demands on and needs for the database. Therefore, to keep itsymmetrical, there ought to be only one department with the overall responsibility for anational database on natural disasters in Sweden.The natural disaster we based our study on was the flooding in Arvika in the year 2000.We inspected the availability of data about the flooding, and found it to be satisfying.Through contact with the municipality of Arvika, by mail and telephone, and a visit at theArvika municipality office, we acquired reports on the flooding and the joint rescueoperation that followed, and also GIS layers showing the extension of the flooding..

Today, we live in a consumption society. We buy products to soothe our needs and desires. Thru material things we can express our own personal identity and shopping is seen more as a pleasure than a need to survive. With the background media- and communication studies, the reason of this study was to explore how blogs as a social medium can influence the consumption ideal in society. With dialogical analysis and semiotic analysis we wanted to see if we could find a specific consumption culture in the content of six blogs we did our studies on. We found that the blogs showed us that there is normal to have everyday luxury and spoil oneself with expensive things.

This study examined gray areas within professional ethics of a public library organization and investigated the relationship between the library as an organization and the librarian as an employee when it comes to support and opportunities to make exceptions to rules and regulations. This relationship is then related to workplace issues.Data were gathered via interviews with six librarians who were placed into two focus groups. Library organization documents that contain rules and regulations (guidelines) were examined. The presumption was that conformity between librarians? experiences and actions and the organization?s guidelines will tell us something about workplace conditions.