Sök:

Sökresultat:

1459 Uppsatser om The Lisbon Treaty and the European Union - Sida 25 av 98

Det ideologiska budskapet om integration : En innehållsanalys av riksdagspartiernas samt Sverigedemokraternas partiprogram

The aim with this paper is to study how the integrational ideology of the Swedish parliaments party platforms, including the right wing Sverigedemokraterna, is formulated. The integration theories examined are assimilationism, multiculturalism, universalism and residualism. In turn these theories are simultaneously applied to the party platforms extracting explicit or implicit messages of the four former mentioned theories. The Swedish history of integration as well as immigration, which per capita is one of the highest in the European union, pinpoints the reason why this subject is due to further investigation. The results show that most of the parties contain traces of more than one integration theory, with the exception of primarily Sverigedemokraterna which focuses on assimilationism.

Aftonbladets/Sportbladets bevakning av det svenska herrlandslaget i fotboll : En jämförelse av EM 1992, EM 2004 och EM 2008

The aim of this master´s thesis is to investigate how Aftonbladet/Sportbladet is describing the Swedish national men team in football during the European Championship years 1992, 2004 and 2008. Reading over 200 articles gave me an excellent overview of the differences and similarities between the three chosen periods. The theoretical framework has three key terms which circulates around the paper. The terms are discourse, stereotype and national identity. Several results are presented and discussed; some are included in this abstract.

Det redovisade resultatets värderelevans - före och efter IFRS

This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

Planning is Everything, Plans are Nothing : - En kvantitativ studie om styrelsearbete och långsiktig planering i byggnads- och anläggningsföretag

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

The effect of abolishing milk quotas : a study of comparative advantages amongst European member states

The European Union provide 27 % of total volume raw milk produced in the world. This number is steadily decreasing due to that the world milk production increase is more rapid than EU production growth. The growing middle-class change the demand for food, a higher standard of living increase the demand of milk products as well as other various animal products. Since 1984 the EU milk quota has limited the supply from EU, but the quota will expire April 1st 2015. The European Milk Board expect that the removal of quotas will make the farm gate price decline.

Informationsasymmetri och redovisning till verkligt värde - en studie av nordiska fastighetsföretag

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

HACCP-Implementering och tillsyn

 The food-safety legislation in Sweden were changed and updated in 1996, much because of demands from the European Union for a common legislation regarding the food-safety issues in the EU. This report discusses how the Swedish authorities are dealing with the new legislation in Sweden. Further on the report presents how the food safety officers in the municipalities in Sweden are implementing this new legislation in their daily work, especially the requirements regarding the HACCP, Hazard Analysis Control and Checkpoints. The report shows that the implementation is quite slow and that many foodsafety-officers don?t implement the legislation in the same way all over the country.

KLIMATKONFERENSEN I KÖPENHAMN : En jämförande analys av Kinas och EU:s agerande för ett bindande klimatavtal

Abstract  This paper examines the Copenhagen Climate Conference held in the Bella Center in Copenhagen, December 2009. The aim of this paper was to analyse the highly anticipated conference, and why it did not result in a binding protocol between the world?s states. The focus of this paper was to examine two key actors in the Copenhagen negotiations: the people?s republic of China and the European Union.

En rörelse i förändring? - Om organisationsgraden i Sverige, idag och imorgon

Sammanfattning Den här uppsatsen behandlar den höga organisationsgraden som vi har i Sverige idag. Huvudsyftet är att ge ett svar på varför organisationsgraden är så hög. Syftet är också att undersöka hur fackföreningsrörelsen kommer att utvecklas i framtiden. Uppsatsen inleds med en redogörelse av faktorer som bidragit till den höga organisationsgrad vi åtnjuter idag. Fackföreningarnas struktur behandlas I första delen av uppsatsen.

Revisionsplikten : en undersökning om bilbranschens syns på revision hos deras mikroföretagskunder

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Turkiet ser sin framtid i EU : En fallstudie av EU:s påverkan på turkisk demokrati

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

Informationskällor under internationalisering : Svenska små företags tillvägagångssätt för att tillägna sig kunskap och information

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

En ny diskussion kring religionsfriheten : Alternativ till religionsfrihetsbegreppet under Europakonventionen och Europeiska domstolen för de mänskliga rättigheterna

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

Rättsmedel för överträdelser av rätt till en rättvis rättegång i artikel 6 Europakonventionen

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.

Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

<- Föregående sida 25 Nästa sida ->