Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.

This essay investigates, on the basis of the medieval letters, diplomas, how the medieval monasticism contributed to the maintenance of the Danish society's gender structures. The theoretical starting points for the study are gender and class structures and Marcel Mauss presented gift - giving theory. Finally, a continuous comparison is made with Catharina Andersson's results in her dissertation, in which she examines the social structure in the Swedish medieval society. The primary material in the study is the Danish diplomas. 41 diplomas were found relevant for this study.

This paper provides a study about human trafficking with sexual motives performed in European states and the measures taken from national, international and Non-Governmental organizations with the purpose to oppose human trafficking. According to the UN human trafficking has increased and shows tendencies to continue escalating, regardless of the measures taken by various organisations. In this study, four countries with associations to human trafficking have been chosen and organisations related to these countries are studied. The purpose is to inquire into how these organisations work against human trafficking and which objectives and guidelines these organisations strive for together with their values. The aim is to find out which result the organizations efforts gets and if, according to my hypothesis, the efforts oppose themselves.

This thesis analyses the 2005 UK presidency of the Council, and more particularly the negotiations on the future financing of the European Union. The purpose of the study is to discuss whether the holding of the presidency implies political influence for the member state. To analyse the power of the country holding the chair the thesis focuses on the presidency functions of brokering and leadership. The theory suggests that the influence of the presidency is derived from informational and procedural power resources, as well as some leadership resources, such as coercion and reward. A case study was used to analyse whether these power resources were used by the British presidency.

Jag är född och uppvuxen i en liten by som heter Dyvik och som ligger precis innanför Ljusterö i mellersta/norra stockholms skärgård. Jag har alltid vistats mycket i skärgården både kring platsen där jag växte upp men även runtom i hela skärgården då jag hela mitt liv har seglat mycket. Stockholms skärgård är där mina rötter ligger och jag har alltid velat göra ett projekt som utgår ifrån mig själv och platsen där jag kommer ifrån och som har format mig.Stockholms skärgård har dessutom förutom ett fantastiskt och i många fall unikt naturliv dessutom ett rikt kulturarv. Det finns en enorm mängd historia och närheten till Stockholms stad gör platsen mycket speciell. Staden och havet.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

The period of church awakening in Sweden during the first half of the nineteenth century, has had a great influence on the Swedish society. During that time certain persons are to be noticed. Peter Fjellstedt and Peter Wieselgren, priests in the Swedish Church, are among those who were of special importance. But even the British preacher George Scott and later the Swedish layman Carl-Olof Rosenius became aware of the importance of networking. They all felt a call from God to preach a message of redemption and restoration.

För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts.

Along with the development of technology, the cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.

France is committed to its ambition to lift the European Union's arms embargo imposed on China after the Tiananmen Square Massacre in 1989. France is of today the only member state that is acting to lift the arms embargo, evoking questions of motives behind its behavior. The underlying assumption in this essay is that France's actions reflect a need to find new ways of adapting itself and surviving faced with the threats of its decreased international influence. By using three different perspectives ? realism, liberalism and constructivism ? this essay examines three possible models of analysis to explain France's behavior.An analysis of the discourse covering this essay´s topic between 1989-2007 provided the basis of the paper.

INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.

The paper directs to introduce the turkish literary tradition to an fairly unknown european audience, as well as to present a turkish poet called Orhan Veli. Since there is hardly any literature written within this subject in either swedish or english I have come to the conclusion that the europeans have not yet been subjected to a discussion of this nature. For this reason my main task has been to gather and compose all that has already been written within this matter. I have chosen not to dig deep into such an unexploared subject, but rather offer different types of entries with which further research can be pursued and built upon.The early literature in Turkey consisted mostly of imitations of the well established arabic- and persian traditions. Because of that the turkisk modernism came, in comparison to the rest of Europe, relatively late.

Dilated cardiomyopathy (DCM) is the second most common heart disease in dogs. Since the disease is seen more frequently in certain breeds, among them Newfoundland dogs, a genetic factor is suspected. This study was partly undertaken to investigate whether there is a significant sex predilection regarding DCM. Moreover, the difference in mean age of death between male dogs and females with DCM was investigated, as well as males and females dying from DCM compared to dying from other reasons (i.e. without DCM).

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.