The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

Det här är en uppsats som behandlar demokratisynen hos deltagare vid European Social Forum 2008 i Malmö. Syftet med uppsatsen är att undersöka om det finns samband mellan erfarenheter av politiska handlingar, identifiering med den globala rättviserörelsen och synen på hur demokratiska beslut i allmänhet bör fattas. Individer inom den globala rättviserörelsen kan ses som handlande subjekt inom utvecklingen av demokratiska system, då rörelsen formulerar en kritik mot globalisering och odemokratiska beslutsformer och strävar efter att möjliggöra en annan form av globalisering och en annan form av demokrati. Teoretiskt tar undersökningen avstamp i tre idealtypiska demokratiformer: deltagardemokrati, deliberativ demokrati och representativ demokrati, som har tre skilda utgångspunkter när det gäller former för beslutsprocesser. Även politiskt handlande går att skilja åt teoretiskt, i form av kollektivt och individuellt politiskt handlande.

Franchise theorists have to a large extent failed to keep up with the actual development in global franchise chains. The recent emergence of fast growing multi-unit-franchisees has fundamentally been ignored, and it has been claimed that the new phenomenon can be regarded as a mere replication of the franchisors? structure and control system into sub hierarchies. This study however, suggests that the reality is more complex. Through conducting case studies of two Nordic multi-unit-franchisees, new theories are built explaining how and why control systems are designed the way they are.

Denna studie syftar till att ta reda på vilka element som höjer det innovativa klimatet i företag och organisationer. Utifrån dessa element har författarna skapat kriterier som heter ?Soft innovation?. Visionen är att framtiden skulle kunna standardisera dessa kriterier. En abduktiv metod har använts.

Denna studie syftar till att ta reda på vilka element som höjer det innovativa klimatet i företag och organisationer. Utifrån dessa element har författarna skapat kriterier som heter ?Soft innovation?. Visionen är att framtiden skulle kunna standardisera dessa kriterier. En abduktiv metod har använts.

The municipality of Falkenberg is a result of a unification of several smaller municipalities in 1971, each one with a small library. This left Falkenberg with an unusual large amount of smaller branch libraries. The object of this thesis is to describe and try to understand the political conflicts that have erupted during the period 1971-1994. Through a case study containing press clippings from the local newspaper, different reports, political meeting protocols, a historical background of the library and a study of library specific norms and regulations I can create an image of the heated debate. The participants in this debate can be divided into politicians and civil servants and the conflict circles round the fact that from an economical perspective, there is not enough budget to keep all the small, local libraries.

The purpose of this master?s thesis is to examine whether the role of a public library in a rural community is different from that of a town library. To answer this, a case studie of two public libraries has been made. Interviews, collection of documents and observations were carried out on location in one public library located in a rural area, and one public library, situated in a town. A modified version of an analysis model, originally developed by Andersson and Skot-Hansen, was used to analyse the data.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Studien syftar till att studera jämställdhetsarbetet och synen på jämställdhet i en kommunal förvaltning. Ambitionen är att ur ett jämställdhetsperspektiv identifiera förbättringsområden och komma med förslag på strategiskt jämställdhetsarbete och hållbar jämställdhetsutveckling inom förvaltningens olika enheter. I vår studie har vi använt en kvalitativ ansats i syfte att nå en djupare förståelse för hur respondenterna upplever och ser på jämställdhet och jämställdhetsarbetet i förvaltningen. För att nå en sådan förståelse har vi sammanlagt gjort tio semistrukturerade intervjuer varav en dessa tio var en informantintervju. Vi använde oss av Kvales meningskoncentrering där de större meningarna som intervjupersonerna uttalade formulerades mer koncentrerat för att underlätta analysen av vår empiri.

Medling vid brott är relativt nytt i Sverige. Internationell forskning inom området har bedrivits i ca 20 år men svensk forskning inom området är begränsad. Från och med januari 2008 blir alla Sveriges kommuner skyldiga att erbjuda medling vid brott i fall då gärningspersonen är under 21 år. Medling vid brott har sitt ursprung i filosofin om reparativ rättvisa, men har som fenomen främst utvecklats utan direkt teoretisk förankring. Det övergripande syftet med denna studie var att skildra tre gärningspersoners erfarenheter av medling vid brott, samt att beskriva de filosofier och teorier som stödjer medling vid brott och presentera de lagar som reglerar metoden.

This study aims to create an understanding of how employees relate to directives that come from a level above them in the hierarchy and is to be implemented in their working activities. This is studied by examining a case where a work group has tried to implement orders, given to them by the government and through a work group in the level above them in the organizations, concerning how employees working with child health care is to educate parents regarding the child convention. The method that have been use in this study is group interviews with 19 child health care nurses and the two main questions that are asked is why has it been difficult to implement the orders and how have the child health care nurses expressed their resistance to the changes, this since only five of the nurses had begun working with the child convention. The theories that have been used focus on how resistance towards change is expressed, organizational incapability and reluctance towards change, as well as how grass root bureaucrats relates to change. The conclusion that can be drawn from this study is that it is important to let the concerned parties participate from the beginning of the process, to minimize their reluctance to the changing process.

The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

Intimate partner violence is a problem which is increasingly drawing attention in society. The authority responsible for providing care and support to victims of intimate partner violence and their children is the social services. The purpose of this study was to show how social workers deal with intimate partner violence and to create a description of how this work is currently carried out in seven municipalities in the north-west of Stockholm. This was done through a quantitative survey including all investigating social workers in the municipalities concerned. The results were analysed with concepts from organizational theory.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

The study´s purpose is to identify how their communication affects their brand. The study will be made trough the perspective image, the values and associations which the target audience have about the County Council. The study has two question formulations: Which parts in the County Council's communication affect their brand? How does the residents in Värmland's image about County Council's look like? The study is based in Balmers 6C's of Corporate Marketing. There´s also some organizational communication added  to the study.The two methods has been used in the study, qantitative survey's and qualitative interviews.