The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

AbstractIn Östhammar a change has been noticed in the statistics regarding incoming reports, appraisals and investigations concerning a suspicion that a child or youth may be harmed.There are some earlier reaserch made concerning the sorting process that takes place when a report is made. In Östhammar the social workers have been interested in finding out what the main reasons are for not opening an investigation. It has also been some research from the ?sociology of childhood perspective? on how childhood is being constructed and how children are positioned in the investigative texts. From a social constructionist perspective and by using both a quantitative and a qualitative research, I have examined all the reports that have not led to an investigation from the first quarter of 2011 in Östhammar. This to find out the main explanations for not investigating and how children are positioned in such appraisals.It has been shown that most appraisals closed either because of the situation which led to the declaration no longer exists, to another input already exists, the problem is not seen as  serious or that it was felt that the parents are capable of giving the support they need. I have discovered that the childs voice is missing in most of the report investigations. I have not found any explanations to why one has chosen not to speak with the child, but there may be explanations such as limited time, limited knowledge or a will to spare the child the discomfort..

Written declarations in the European Parliament have not been given muchattention in the field of political science. The scope of this Master's thesis is toexamine whether symbolic politics are present in written declarations and howthis may show. In this study, the aspects of symbolic politics of writtendeclarations of the sixth parliamentary term are examined using a taxonomy foridentifying symbolic politics developed by Peter Santesson-Wilson. Thetaxonomy is applied on 15 written declarations, all adopted by the EuropeanParliament, dealing with a variety of EU-related issues, ranging from July 2004 toJuly 2008.The main findings of the study show that symbolic politics is a presentphenomenon in nearly all written declarations (13 out of 15 cases) subject to thisstudy.In the final chapter of this study inter alia symbolic politics as a deliberateaction is discussed in the view of written declarations. Irrespective of this, onecould say that symbolic politics are institutionalised in the European Parliament,at least when it comes to written declarations..

In order to become even more competitive, a partnering with other niche players is essential in achieving a competitive advantage and it enables opportunities for reintermediation. From an intermediate perspective, there are great possibilities for those who become content coordinators to enter the market. By becoming a bundler of services and products, the content coordinators will become the actors that will capture the most profit in the value web. The value creating drivers that have been identified in the business landscape of intermediates concern owning the content or owning the customer relationship. We find the possibilities of an intermediate actor, such as a content coordinator to achieve competitive advantage through strategic fit is subject to the context and the ability of creating more innovative and co-creative distribution systems.

The aim for this thesis is to study the international gender equality work from a perspective of the concept of universalism and particularism, with the United Nation?s Declaration of Human Rights, and especially -?The Convention on the Elimination of All Forms of Discrimination Against Women?, in focus. The shadowreports of Namibia and Sweden are used as examples of how countries with different historical, political and social contexts are working with gender equality.A theroetical framework is constitued by theories as postmodernism, postcolonialism and feminism with basis from social constructionism. The thesis is methodological influenced by Critical Discourse Analysis. Notions from former studies were also used as tools in the analysis.

Många aktörer i byggbranschen anser att det är viktigt att jobba för ökad kvalitet av sin produkt/tjänst, för att minska fel som kan uppstå samt minska sina kostnader. Med det stora antalet aktörer som förekommer i en byggprocess är det ett behov att erfarenhetsåterföringen sker i samarbete med samtliga aktörer. De olika aktörerna sitter på olika kompetenser och kommer från olika organisationer som i sin tur har sin kultur, sina system och sin linjeorganisationsform. Detta gör att det är en utmaning för den som leder ett projekt att se till att rätt kompetenser och tillräckliga resurser finns tillgängliga vid rätt tillfälle. För konsulten innebär detta att bedömningen av projekteringsarbetet sker av entreprenören i produktionsskedet och av beställaren i förvaltningsskedet.

This thesis examines the regional part of the Church of Sweden. Existing as a Lutheran evangelical church since the declaration in Uppsala in 1593, the Church of Sweden became completely separate from the state in the year 2000. Apart from a small piece of legislation by the Swedish parliament, the now former state controlled church were to act on their own. This development can be seen as a result of several decades of discussions. The author is raising the question about the roll and function of bishops and dioceses in the Church of Sweden.

According to Swedish contract law, a mistake in contract can be categorized as either an error concerning the content of the agreement or an error in motive. An error concerning the content of the agreement could be described as a divergence between a party?s intent and his declaration, while an error in motive is a mistake about the reasons why a party would like to agree to the contract. The borderline between these two types of mistakes is based on Savigny?s theories on echt (error in motive) and unecht (error in content) mistakes.

Every human being has the right to the highest attainable standard of health. This is regulated by the UN in the Declaration of Human Rights. However, Swedish legislation discriminate the group of irregular immigrants, regarding the right to health care. Therefore, Paul Hunt, the UN's special rapporteur on the right to health, draws serious critique on Sweden which has caused extensive debate regarding the matter, both in the civil and political sphere of society.Thus, the aim of this essay is through an analysis of the political debate; make visible the norms of citizenship which are dominating the argumentation of the seven parties represented in the Swedish Parliament. An analytical framework, consisting of three dimensions, is therefore used in order to interpret the material which is relevant for the debate.The conclusion is that Moderaterna and Centerpartiet mainly base their arguments on communitarian values, while Kristdemokraterna and Folkpartiet rather show influences of liberal ideas.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Offentliga investeringar i transportinfrastruktur genererar ofta ökade markvärden. Detta värdesamband kan nyttjas som finansieringskälla för infrastrukturinvesteringar genom att delar av det ökade markvärdet inhämtas till det offentliga genom så kallad värdeåterföring. Möjligheterna till värdeåterföring avgörs av faktorer såsom rådande markägoförhållanden, ansvarsfördelning för planering och genomförande av transportinfrastruktur respektive bebyggelseutveckling liksom utformning av lagstiftning, skatte- och avgiftsinstrument.I detta arbete undersöks möjligheterna till fastighets- och exploateringsrelaterad värdeåterföring i Sverige. Arbetet innehåller en genomgång av relevanta institutionella förhållanden liksom tillgängliga värdeåterföringsmetoder. En fallstudie kring finansieringen av en pendeltågsstation och trafikplats i Vegastaden, Haninge, exemplifierar hur värdeåterföring kan tillämpas under rådande institutionella förhållanden.

The purpose of this study is to study the Swedish Tax information campaigns in 2010-2012. Questions about what worked better than others, and what impact this has had has been set up. The study shows that work has essentially divorced by 2011,worked with a significant amount of local material. This work had an impact on mass media published locally in newspapers. This work fits well with research in the area showing that messages should be tailored to the target audience and capture the target group's interest.

Då litteraturen och forskningen är begränsad inom ämnet kundnytta i partneringprojekt, väcktes intresset att genomföra en empirisk studie om ämnet. Det har inte visat sig vara lämpligt att genomföra detta mot en specifik fråga eller ett problem då den befintliga informationen behandlar teori och tillämpningar av partnering, inte kundnytta.Med hänsyn till ovanstående problematik syftar denna uppsats till att beskriva hur olika parter, kopplade till partneringverksamhet i Sverige, upplever vilka arbetssätt och faktorer som maximerar kundnyttan i ett partneringprojekt.En kvalitativ metod där sex personer intervjuades, kopplade till partneringverksamhet i Sverige. Intervjuerna är semistrukturerade och anpassade till varje enskilt intervjuobjekt.De viktigaste slutsatserna som besvarar syftet är:? Förstå kundens affär? Välj ersättningsform baserat på grundlagt tillit och projekttyp? Alla parters samlade kunskaper ger rätt förutsättningar för beställaren att fatta rätt beslut? Avsaknad av gemensamma välutvecklade digitala hjälpmedel? Ta beslut i rätt tid? Referensytor och egenslutkontroller istället för besiktningsman.

In the wake of a heightened interest in the Swedish Middle Ages, the need for knowledge has increased as well. The Swedish Middle Ages was an era when the country truly began to grow closer to the European sphere of culture. The forces behind this transformation are largely to be sought among the social elite, the budding aristocracy of Sweden. The process of becoming ?Europeans? brought with it great changes to Sweden, not the least in terms of the political arena.