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 OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

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.

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

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 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.

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.

With focal point on the national directions, created by Länsstyrelsen (Swedish county administration) in cooperation with National Method support against Trafficking (NMT), this paper aims to depict the phenomena trafficking and also portray the concurrent counteracting against trafficking in Sweden that authorities exert. All involved participants in this mechanism have their particular remit and their ability to interact is hence of utmost significance.In order to fully comprehend and be able to analyze these unified operative execution-elements and processes in Sweden we also have to understand what is proceeding in the international arena. The organized crime-combine is not restrained by boundaries and continuously develop and refine methods in sexual trafficking, that has grown into an expanding multibillion industry. International counteracting is consequently a worldwide existing matter of utmost interest. Therefore we will also, in our report, present international machines such as International Organization for Migration (IOM).In regard to the proceedings in the international arena, concerning empirical and methodical techniques and information of research findings, the International Organization for Migration (IOM) occupies the leading place in the analysis.The main focus, the cornerstone of this paper, is an inquiry into the formerly relatively unknown and unexplored aspects of what happens to individuals who have been subjected to sexual trafficking in Sweden after governmental intervention implicating forced re-allocation to the country-of-origin.

Increased consciousness about environmental and sustainable issues has led to consumers and companies who are more in favor of reuse and recycle. Even though this is a fact, people today are buying new things more often compared to before. For instance for a mobile phone the functionality lifecycle is eight years which can be related to the economic lifecycle today which is 1.5 years compared to 3 years in 1995. Only 1-2 percent of the mobile phones thrown away in Sweden today are handed in for recycling. The purpose of this study is to investigate whether an international company within the recycling and reuse of mobile phone industry has a market in Sweden.

The terrorist attack that shocked the world the 11th of September 2001, when two hijacked aircrafts flew into the World Trade Center's twin towers in New York, came to change the world view for many people especially Americans that felt that the world around them where about to collapse. A new time had begun, a more frighten one. A new kind of terrorism where seen in the dawn, a kind that never had been more evil, and there for was passed to be extremely dangerous. The United States followed by the United Kingdom decided quickly to declare war against the terrorism. Unavoidable this decision led to the development of new interpretations of public international law when the US where unwilling to follow the rule of law.

Major changes have occurred in the music industry the last twenty years which can betraced to various reasons like technological and economical problems. Meanwhile, theSwedish songwriters have had incredible success on the international music scene when itcome sto songs with commercial impact. Their success has been very present in the lastfew years and during the writing of this essay, we see no evidence that they shoulddecrease.The purpose of this paper is to analyze and clarify the factors behind the internationalsuccess of Swedish-produced music has had in recent years. We will also show theimportance of the success that characterized the 90?s and how it affects Swedishsongwriters success today. .