The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

The intention of this study is to investigate why some regions, which choose to secede from their parent country, are internationally recognized and others are not. The case studies of this study are South Sudan and Somaliland. South Sudan is as of now the world?s newest state, and Somaliland is a break-away state that is considered a part of Somalia by the International community. There are conditions that have to be fulfilled, before existing nations recognize the break-away state, such as an agreement between the seceded state and the parent country, which was the case for South Sudan and Sudan.

How affected are the sugar production in Mozambique and Tanzania by EU sugar regime? What does the EU sugar reform constitute in these countries?Using theories regarding free trade and anti-free trade, I am able to answer these questions. The aim of this paper is to study how the various sugar agreements with EU affect the sugar production in Mozambique and Tanzania. Therefore I am using a method called a most similar system design in this comparative case study. The conclusion is that the EU sugar regime is the main reason to how the sugar productions in developing countries are.

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

The purpose of this study was to compare less experienced veterinarians? subjective assessments of lameness in horses on the lunge. Previous studies on subjective lameness evaluation have mainly focused on horses trotting in a straight line and the results have shown generally low compliance. With a web-based questionnaire, 43 veterinarians assessed 60 recordings that showed both fore- and hindlimb lameness, interspersed with sound horses that were trotting on the lunge in one direction. The horses showed mild to moderate lameness.

Doktoranders situation i forskarutbildningen har till stor del konstaterats vara otillfredsställande. Till detta finns det flera anledningar men en viktig punkt är den rättssosäkra situation som doktoranden befinner sig i. Många doktorander känner en ovisshet vad som kommer att krävas av dem i utbildningen. Detta gäller till viss del även handledaren som känner en ovisshet om vad som kan krävas av doktoranden. Det har i högskoleförordningen vidtagits åtgärder för att stärka doktorandernas rättssäkerhet genom ökad reglering .

Municipalities with a higher amount of female representatives has been shown to be more gender equal. Earlier reasearch has also shown that female politicians are more likely than male politicans to represent immigrants and refugees interests. However, the effect of female representation has not been tested on other subordinated groups than women. Swedish municipalities have full autonomy regarding refugee reception and local politicians are responsible for the decision on the amount of refugees that the municipality accept. The variations of female and male politicians in the local assemblies are expected to have different outcomes on the refugee reception, according to females social backgrounds and experiences.

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

The conflict in Aceh had been going on for 30 years time, but ended after a tsunami hit the area in 2004. The impact the natural catastrophe had on the conflict was that both GAM and the Indonesian government was brought together with the intent of reaching a peace agreement. The authors to this thesis paper ask the question of why it became peace after such long time of war, but also if rational choice theory can explain this event. The answer to the first question is that the tsunami was the main reason to why it became peace. As to the second question, the conclusion would be that, depending on which view of human nature one has, rational choice theory can only answer the question if cultural, religious and emotional factors are disregarded.

This essay investigates employee buyouts and does so from a number of different perspectives. Employee buyout is a term that describes a way of ending an employment through an agreement where the employee gets a sum of money in exchange of leaving their employment. Technically it is neither a resignation, since the employee gives up the employment in exchange of money, nor a dismissal since the employer does not have legal grounds for dismissing the employee. Employee buyout is not an illegal way to end an employment, as long as it is the result of a mutual agreement between the employer and the employee. In this essay I investigate and analyze employee buyouts in relation to 7 § in the Swedish employment protection act, and also Swedish employment protection in relation to regulations from EU regarding employment protection.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

The main aim of the study was to examine the importance of organizational climate for affective job-related wellbeing. A further aim was to investigate potential differences in employee level in the experience of organizational climate and wellbeing. Another purpose was to see if there was agreement in the view of the organizational climate among the employees. Questionnaires were collected from 44 employees at a chain store. Results showed that Integration, Involvement, Supervisory Support, Training, Welfare, Innovation and Flexibility, Goal Clarity, Efficiency, Effort, Performance Feedback, Pressure to Produce and Quality had a great influence on Enthusiasm but only Pressure to Produce and Welfare correlated with Anxiety.

AimThe aim of this study was to develop and perform a reliability test of a questionnaire regarding side dominance in order to identify the dominant/non-dominant side in students at the Swedish alpine ski high school.MethodA questionnaire of side dominance of the upper and lower extremity was developed, and its reliability was tested according to the test-retest design. A total of 121 subjects answered the questionnaire twice. The questionnaire included five questions about side dominance, i.e. what hand/arm or foot/leg (left /right) that one prefers to use as a first choice when writing, throwing, kicking a ball, jumping over a fence and stair climbing. Furthermore, there was a question whether the responder has a safer/better ski turn to the left or to the right.