In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

Since the abrupt ending of the Cold Wars the international system of politics has been dominated by the unipolar United States. Leading scholars within structural realism sees this stage as just a temporary condition for various reasons. They also target China as aspirant to embody the role of a balancer against USA and pole in a bi- or multipolar system. Some even argue they are destined for superpower.With the help of realisms definition of power I estimate U.S., China's and India's capabilities and judge their potential superpower. I then go on to connect structural realism and role theory to estimate their different statuses in the system.

Syftet med den här uppsatsen är att undersöka hur Dalregementets militärers giftermålsmönster såg ut under tidsperioden 1650?1799, samt hur dessa påverkades av externa omständigheter som krig, social status och förändrade försörjningsmöjligheter. Den teoretiska grunden har hämtats utifrån tidigare forskning om det västeuropeiska äktenskapsmönstret och olika samhällsgruppers äktenskapsstrategier. En demografisk studie av 221 giftermål har sammanställts från källmaterialet Dalregementets personhistoria I och II.Resultatet av detta har visat att Dalregementets befäls sammanlagda medelålder under tidsperioden 1650?1799 var vid första äktenskapet 31,1 för män och 25,8 för deras makor.

Denna C-uppsats är en meta-analys som granskar 20 vetenskapliga artiklar om partnerrelaterat våld, grymheter i krig och könsmaktsordningar i militära familjer. Alla studier är publicerade mellan 1978 och 2011 och behandlar våld i parrelationer, grymheter som begåtts av både manliga och kvinnliga soldater och kausala samband mellan krig, militarism och det civila samhället. Mitt mål är att testa teorin som säger att krig beror på patriarkala köns-strukturer som konstruerar stereotypa maskuliniteter och femininiteter, vilka i sin tur definierar män som starka, aggressiva och känslolösa, medan kvinnor antas vara svaga, sårbara, och vårdande. Genom att undersöka och jämföra variabler i både positivistisk och konstruktivistisk forskning, söker jag likheter och skillnader som kan ge en vidare förståelse för hur detta fenomen är sammansatt..

Free Space Optics (FSO) has received a great deal of attention lately both in the military and civilian information society due to its potentially high capacity, rapid deployment, portability and high security from deception and jamming. The main issue is that severe weather can have a detrimental impact on the performance, which may result in an inadequate availability. This report contains a feasibility study for an all-optical free-space link intended for short-range communication (200-500 m). Laboratory tests have been performed to evaluate the link design. Field tests were made to investigate availability and error performance under the influence of different weather conditions.

To be able to research the chain of development and its causes within military doctrines you need to describe the change and categorize it to make it understandable.This essays intent is to categorize a phenomenon within the Swedish doctrine to make it available for further research about doctrinal development. The categories are found in two of the great theorists on guerrilla warfare due to the subjects? resemblance to guerrilla tactics and its means.The phenomenon that is to be researched is directly translated as ?the free war? which basically means the use of irregular warfare behind the enemy lines. The description of ?the free war?, by whom and when it is used, are the factors that have changed during the second half of the 20th century, and have therefore been placed into different categories.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

The business potential of software defined radio (SDR) technology is studied by evaluating whether or not its characteristics correspond to those particular to a disruptive technology. The maturity of the SDR technology concept is illuminated by analyzing the opinions and perspectives of a selection of representatives for different stakeholders in the wireless communications market. Characteristics as, for example, the degree of consensus about the utility of SDR technology and the awareness of features and limitations are studied by application of the theory of technological frames. This theory helps us understand how and when technology evolution takes place. Finally we describe the value network structures of some potentially viable application areas for SDR and suggest some possible business opportunities based on SDR technology.This thesis is carried out as a case study and the research data is obtained from secondary sources, such as literature and Internet publications as well as interviews with people well experienced in the field of wireless communications.

Three years after the Bosman case, it was decided that a socio-cultural approach on sports be introduced in Europe. EU presented a formulation for the same purpose ? The European Model of Sport. The purpose of this formula was to maintain the socio-culture and traditional ap¬proach to all kinds of amateur and professional sports in Europe. If we were to com¬pare this model with the American model of sport, it shows many different ways of thinking in terms of organised sport.

Sedan radar började användas under första hälften av 1900-talet har duellen mellan radar och signalspaning pågått. Genom att utnyttja radar har alltid en medveten risk tagits, risken att bli upptäckt av motståndarens signalspaning. Duellen gavs möjlighet att ta en paus då radarsystem med låg uteffekt introducerades på marknaden under slutet av 1980-talet, nu fanns plötsligt en möjlighet att använda radar samtidigt som de samtida signalspaningssystemen inte kunde upptäcka dessa radarsystem. I föreliggande magisteruppsats i krigsvetenskap med militärteknisk inriktning undersöks räckviddsförhållanden mellan dessa radarsystem och signalspaningssystem. Genom scenarier i den marina arenan försöker jag värdera de taktiska vinster en användare av radar med låg uteffekt kan göra.

The aim of the study was to examine which approach future social workers have regarding specific competence in the meeting with lesbian, gay, bisexual, transgender and queer clients. Previous research shows that LGBTQ people have a low confidence towards social services, police and courts and say they face discrimination and degrading treatment to a greater extent than the heterosexual population. Research shows that education and better skills of LGBTQ culture among professionals can change the situation.The essay is based on a model of cultural competence in working with sexual minorities and people with a transgender expression. The model defines the meaning of an LGBTQ perspective and is designed to improve social work with LGBTQ clients.The study is quantitative and empirical data consists of 203 survey responses from students with a long experience of the social work education. The analysis of the results is based on the cultural competence three principles; attitudes, knowledge and skills.

The main aim of this study is to examine the development policies of Sweden and the European Union from a postcolonial perspective. Sweden and the European Union are increasingly coming to be viewed as normative powers rather than military powers. So how does the colonial past of the western societies affect the policies of today? Are there any signs of the power structures of the past, and if so, how are these power structures manifested in the development policies of today? Since both Sweden and the European Union have come to be viewed as normative powers they are compared with each other to highlight their similarities and differences. The results of the study shows that both Sweden and the European Union can be seen as carriers of western values and interests.

Det militära sambandssystemet RA180 börjar bli föråldrat samtidigt som mobiltelefoni utvecklas snabbt. Systemen skiljer sig från varandra ur flera aspekter, men den allmänna färdigheten i att använda mobiltelefoni ger fördelar för militärt samband. Tidigare forskning har visat att det finns en del brister hos mobiltelefoni, men hur dessa brister förhåller sig till ett sambandssystem som redan används av Försvarsmakten finns inte att studera.Den här uppsatsen syftar till att undersöka om det finns någon militär nytta av att använda mobiltelefoni för samband, istället för RA180. För att göra det görs en systemanalys där systemen jämförs och värderas sinsemellan. I uppsatsen framkommer flera av de möjligheter som finns om mobiltelefoni används som sambandssystem och en av de största är att systemet har en högre tillgänglighet tack vare den befintliga infrastrukturen.

Strategisk rörlighet är ett begrepp som används frekvent i dagens moderna insatsförsvar.Men vad är strategisk rörlighet egentligen? Räcker det att införskaffa modernatransportflyg för att insatsförband ska ha strategisk rörlighet? Denna uppsats har till syfteatt visa på att strategisk rörlighet är ett komplext begrepp. Ämnet är angripet med ensystemvetenskaplig teorianknytning och genomförs som en kvalitativ deskriptiv metod.Den teknik som används för insamling av data är litteratursökning. Det är trefrågeställningar som behandlas: Är Sverige som nation i behov av förmågan och/ellerfunktionen strategisk rörlighet, Vad är strategisk rörlighet samt Finns det någon skillnadmellan funktionen och förmågan strategisk rörlighet och i så fall vad består den i?Strategisk rörlighet visar sig vara ett komplext begrepp som täcker ett stort område alltifrånvilka transportresurser som behövs, till att enheter behöver vara interoperabla för att intebara kunna transporteras utan för att kunna verka tillsammans med andra länders enheter.Resultatet är att Sverige är i behov av förmågan strategisk rörlighet, att strategisk rörlighetär ett system av transportkapaciteter, materiel och utrustning samt personal och kompetens,att strategisk rörlighet är en förmåga och inte en funktion..

The topic of this essay is the strategic importance of the Golan Heights during the period 1967-1973, specifically targeting the following questions;-          Why were the heights strategically important?-          What are the gains of either of the states in controlling the Golan Heights?A theoretical framework based on Jerker Widén´s and Jan Ångström´s Militärteorins grunder (The fundamentals in Military Theory) and its chapter regarding the strategic context will be used as an analytical framework.The framework has been applied on the specific conditions of the Golan Heights during a given and limited period of time; stretching from 1967 to 1973, however, the study will not deal with the war of attrition in 1970 as the impact on the Golan Heights and the surrounding geographical strategically important area was limited if at all. The two wars waged during this particular time are used in an attempt to give a somewhat objective picture of the strategic importance of the area.The conclusions are that the importance of the Golan heights during the selected period was significant as the Golan Heights provided a ?strategic lock? both ways and provides a favourable area to deploy artillery, intelligence and surveillance sensors..