Bakgrund och problemformulering: Det svenska regelverket inom redovisningsområdet genomgår stora förändringar, inte minst till följd av det europeiska redovisningssamarbetet inom EU. En av dessa förändringar är införandet i svensk rätt av kravet på att årsredovisningen skall ge en rättvisande bild till följd av ett EG-direktiv. Uppsatsens forsknngsfråga är: hur de olika redovisningstraditionerna påverkat redovisningsutvecklingen i Sverige samt hur konflikter i de grundläggande synsätt på redovisningen har hanterats. Exempelvis vilken intressents intressen skall få styra gällande värderingsfrågor och utformningen av redovisningsinformationen. Syfte: Uppsatsens syfte är att utreda och analysera vilka funktioner som rättvisande bild fyller i Sverige, speciellt override-regeln.

In recent years, many efforts on nuclear disarmament and non-proliferations have been made by non-nuclear states and civil society. The dissatisfaction has motivated non-governmental organizations to pursue a ?humanitarian initiative? based on international conferences aimed at highlighting the humanitarian consequences of certain arms and nuclear weapons. This study examines the five key roles, according to Rapport et al. (2012), that civil society organizations have played in the establishment of arms control conventions, more specifically the Mine Ban Treaty, also called Ottawa Convention, and the Cluster Munition Convention.

The purpose with this study is to investigate how the two biggest political parties, the Social Democrats and the Moderate/Conservative Party, looks at a membership in the defense alliance North Atlantic Treaty Organization. The question have the illegal annexation of Crimea affected how the parties look at a membership in Nato will be answered and analyzed. How they discuss, how they believe that a membership can affect the Swedish foreign policy will be examined in this paper. Nato is a topic that during the last century?s have divided the Swedish population into two groups: one that advocates a membership and one that fight?s against a Swedish membership in the alliance. The debate about Nato has, since the illegal annexation of the Crimea, changed and are now more relevant than ever to discuss.

The aim of this master?s thesis is to study the discourses on culture as developed by EU Commission. The method applied is a discoursebased historical analysis, where analysis of arguments and metaphors are functional to the enlightening of the construction of discourses within EU cultural policy. EU official documents constitute the empirical material studied. The theoretical framework of the thesis draws upon cultural public sphere theory as well instrumentalist cultural policy research.

This study takes its starting point in ongoing changes and differences in the global power dynamics. The liberal rules-based world order that has been acknowledged for governing the world with the US as the hegemon of power has been strongly challenged during the last decades. Russia?s invasion of Ukraine can be seen as an example of ongoing changes in the world order, with Russia as a challenger to the US as the hegemon of power. The changes and instability that this has led to for Sweden's national security situation can be seen as a concrete example of how ongoing changes in the world order affect Sweden?s foreign policy.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

2005 was the year that all of the 25 member states in the European Union were to ratify the treaty of a constitution for Europe. The year did, however, offer a series of unexpected and slightly shocking events as both France and the Netherlands voted no to the constitution. Because of this the already planned referendums across many of the other member states were either postponed indefinately or the debates simply died down. The fact that two of the most pro-EU countries didn?t ratify the constitution was not only something that certainly raised the question of how future referendums in other, more EU-negative, states would turn out, but it could also be seen as harsh criticism against the EU as a whole.This is a theory consuming study, as it uses different theories of integration to explain the development of the EU, which in turn supports and strengthens the essay's conclusion.

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

Att upprätthålla en effektiv konkurrens är något som EG-rätten syftar till. Genom artikel 82 i EG-fördraget förhindras dominerande företag att via ensidiga förfaranden utestänga konkurrenter eller begränsa konkurrensen. Det finns flera sätt, för ett dominerande företag, att påverka konkurrensen negativt och därmed göra sig skyldigt till missbruk enligt artikel 82. Ett förfarande som under vissa omständigheter kan anses som missbruk är att leveransvägra för att stoppa eller begränsa parallellimporten. I denna uppsats diskuteras och analyseras det om under vilka förutsättningar en leveransvägran kan anses som ett missbruk av en dominerande ställning.