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?.

Finansieringslitteraturen tar upp betydelsen av att lägga upp sin kapitalstruktur på det sätt som gynnar företaget optimalt. Att finna den optimala kapitalstrukturen eftersträvas eftersom det sänker kapitalkostnaden och är en betydelsefull faktor i företagens framtida lönsamhet. Framförallt har två teorier, trade-offteorin och pecking orderteorin, nått allmän acceptans inom forskningen på detta område och ett flertal studier har genomförts på olika marknader runt omkring i världen för att undersöka teoriernas tillförlitlighet. Denna studie granskar dessa två teoriers tillämpbarhet på den svenska och finska marknadens företag, inför en stundande sammanslagning av de nordiska börslistorna. Slumpmässigt har 60 företag som är noterade på Stockholmsbörsen och 60 företag från Helsingforsbörsen valts ut som föremål för studien, där empirin är hämtad ur företagens årsredovisningar.

Ett företags kapitalstruktur och i förlängningen dess val av finansiering för strategiskainvesteringar omgärdas av motstridiga uppfattningar och teorier. Vi har genomfört enfallstudie av Home Properties AB, ett renodlat hotellfastighetsägarbolag noterat påStockholmsbörsens lista för medelstora bolag.Uppsatsens syfte är att beskriva hur Home Properties agerar och resonerar vid finansiering avstrategiska investeringar och jämföra beskrivningen med Åkerbloms hypotes om sär- ochsamfinansiering, pecking order teorin och static trade-off modellen. I syftet ingår också att geförslag på vidare forskning.Enligt pecking order teorin prioriterar företag internt kapital framför externt. Vid finansieringav strategiska investeringar väljer Home Properties emellertid inteckningslån först. I HomeProperties fall förklaras företagets val av finansieringskällor bättre av static trade-offmodellen och Åkerbloms hypotes om sär- och samfinansiering.

ABSTRACT?Crisis Management? New York Citys management of the terroristattack against World Trade Center?Essey in political science, C-level, at Karlstad University, by Sara Kringsberg.Spring 2006. Tutor: Susan MartonThe purpose of this essay is to study New York Citys management of a larger crisis and to see how states are coping with stress. It is important to study how states manage stress so that states can learn to cope with larger crisis. That is important for the survival of the state and the protection of its citizens.

The Common Agricultural Policy has been a burning topic for debate for severaldecades. According to the CAP:s opponents it's effects include pollution, market distortionsand not least a huge expense for the European union.In this study we seek to explain why the CAP has remained almostunreformed since it's constitution in the 1950:s. The means by which we do so isa case study where we analyze the CAP by using three different theories; liberalinter-governmentalism, realistic trade theory and new institutionalism.In the final chapter we conclude that the theories complement each other. Newinstitutionalism explains the rigidity of the CAP. The liberal perspective explainsthe origin and the logic behind the policy whereas the realistic point of view putsthe policy in the light of an international economic theory and recognizes nationalpolicy makers roll in the inflexibility of the CAP..

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.

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.

Fairtrade is a certification of products that has grown from the criticism of conventional trade. By increasing the focus on the producers? economic and social conditions, poverty can be fought and the producers? voice in the marketplace can be strengthened. Fairtrade City is a certification for municipalities who wish to engage in ethical consumption. The purpose of this thesis is to understand the Fairtrade City concept and how this can be a tool for working towards sustainable development. To be more concise, we want to answer the following questions: Why does Örebro municipality work with the Fairtrade City certification and how can Fairtrade City be used as tool for working towards sustainable development? The thesis is based on qualitative interviews and e-mail interviews with members of the steering committee for Örebro Fairtrade City and on literature studies. We have in our thesis identified Örebro Fairtrade City as a result of 1) that Örebro municipality through Fairtrade City wants to change their surrounding environment by engaging in ethical trade 2) that the surrounding environment effects Örebro municipality through isomorphism regarding its way to deal with sustainable development 3) that the municipality through its work with ethical trade becomes legitimized by their surrounding environment.

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.

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.

The object of interest in this essay is the issue of reducing work hours and how that issue was handled in the Trade Union Confederation (LO). In previous research the struggle for shorter work hours has been viewed as a struggle between trade union and employers? organizations. The previous research has had difficulties in explaining LOs part in this struggle, their actions have not been the expected. LO had not played an active part in the struggle for shorter work hours and the previous research has not been able to given a satisfying explanation for this.

Aim of the thesis: The aim of this thesis is to describe and gain a deeper understanding of how companies use communication as a tool to overcome the gap between the company and the consumer. The aim is also to clarify some of the factors contributing to this gap.Method:  This thesis has been made from a qualitative approach with quantitative influences. The qualitative primary data collection was gathered through six in-depth interviews with companies in Gothenburg either selling organic and fair-trade produced clothes or marketing towards sustainable consumption. The quantitative part consists of a consumer questionnaire given to 100 women in the inner city of Gothenburg.  Frame of references: Related researches within the field of the subject are presented in the beginning of this chapter. Further theories presented are the consumer?s awareness and the consumer´s responsiveness to CSR.