This study focuses upon the new societal objects that are termed public privatepartnerships where the public sector forms strategic alliances with the private sectorand the civil society to manage the wicked issues of today. An exampel of suchcooperation is Vänerhamn AB where the municipalities around the lake of Vänernand the private shipping companies got togheter to handle an economic crisis of theshipping buisiness. The partnership Vänerhamn has developed from a problematicactivity to a healthy company and the aim of this thesis is to illuminate thisdevelopment through an historical institutional approach, focusing critical junctureto discover if the governance theory can be used to understand the partnershipspositive process. This will be done through research questions about the organisation of thepartnership, about the members interests with the partnership and about eventuallycoordination problems in the partnership. The questions derive from dimensions ingovernance theory, central for the activity of partnerships. Interviews with centralinformants where held and it was complemented through a document analyses inorder to search for indications of the dimensions and that is the methodologicalapproach of the study. The conclusion of this thesis is that the governance theory can be used tounderstand Vänerhamns postive development since the members interest with thepartnership to a begining was not at all conformed and that led to obviouscoordination problems.

Hemsjukvårdscentralen began its work from Tunåsens Hospital in Uppsala in 1962, with the purpose to give conomic support to people who nursed their chronic sick relatives in home. Hemsjukvårdscentralen ended its work in 1987, and delivered its archive to the County council of Uppsala in 1988. About half of the archive consisted of medical records of the patients who had received economical support, and many of the archival records was considered as ?work papers?, non-archival records that could be discarded. Two obvious problems emerge from the organizing of the records.

Syfte Att utreda FAR och Revisorsnämndens förändrade roll. Metod För att möjliggöra syftet har både primär- samt sekundärdata använts. Primärdatan innehåller intervjuer med flertalet personer väl insatta i ämnet. Sekundärdatan består huvudsakligen av branschpublikationer samt hemsidor för relevanta organ. Litteratur Litteraturgenomgången fokuserar på teorier kring global governance.

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

With the introduction of the Swedish Code for Corporate Governance in December 2004, most companies listed on the major Swedish stock exchanges were required to have a nomination committee responsible for, among other things, evaluating the incumbent board and nominating new candidates. This master thesis aims at analyzing the effects of these nomination committees on institutional investors in their corporate governance, through a qualitative study of 13 interviews. We have found that institutional investors have become more active through their participation in nomination committees and that they have gained more influence over the companies in which they own shares. We believe that in reality nomination committees have more influence over the selection of the board than was intended when the Swedish Code was written..

This paper analyses the character judge Holden in Cormac McCarthys novel Blood Meridian through an ethical perspective. The author uses several methods to analyze the character ethically, such as the western-genre, McCarthys authorship, evil as an ethical term and Friedrich Nietzsche's theory the Übermensch. The author then uses a selective group of scenes and chapters from the novel to highlighting the distinctive ethical characteristic of judge Holden. The author finds judge Holden to be the very principle of violence and blood shedding, defending and distributing these principles in his words and his actions throughout the novel. Triumphantly proclaiming his victory, judge Holden embodies the principle that whoever has the power to perform any action has then the moral right to do so.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution. The work proceeded with an extensive search for abrasive flow meters along with obtaining information about flow measurement in general. When the search for abrasive flow meters resulted in nothing all the efforts were concentrated on finding a principle of measurement that could cope with the criteria.

The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no longer be obvious. Representation can be interpreted in many ways and there is a need for a more distinct definition of the rule that the municipalities shall be governed according to the principle of representation. It should also be further investigated how the new technology can be used to increase the use of direct democracy. The municipalities ought to work to supplement the representation with direct democracy in the form of active discourse with the citizens.

Den svenska rovdjurspolitiken har präglats av starka intressekonflikter och riksdagsbeslutets verkställande från 2001 (att behålla eller återställa rovdjurens gynnsamma bevarandestatus) har visats sig problematisk. Rovdjurspolitiken och dess implementering har lidit av bristande legitimitet och effektivitet. Syftet med de nya viltförvaltningsdelegationerna har varit att förbättra förvaltningen i rovdjurspolitiken genom att inkludera olika intressen i förvaltningsarbetet. Det bakomliggande och långsiktiga målet för de nya viltförvaltnings-delegationerna är att utöka acceptansen för rovdjuren bland befolkningen genom regionalt ansvarstagande och lokalt inflytande.Viltförvaltningsdelegationerna är ett nytt inslag i den svenska vilt- och rovdjurspolitiken. Den har tydlig karaktär av det som i statsvetenskapliga sammanhang ofta kallas för governance.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

Africa is one of the regions most affected by climate change. However its forests are important carbon sinks for the whole world, and if recognised as a global public good, could be conserved and contribute to green house gas emission reductions. A global mechanism, Reduced Emissions from Deforestation and forest Degradation(REDD+) aims to help developing countries in reducing emissions from deforestation and forest degradation, and enhancement of carbon stocks. REDD+ strategies may, however exclude local forest dependent communities from forests in order to conserve and maximise carbon stocks, thus having a severe impact on local livelihoods. Therefore, how local communities can participate and share benefits from REDD+ is a key concern.This study investigates how three forest dependent communities in the Nazinon forest, in Southwest Burkina Faso could financially benefit from a REDD+ project.

Due to a rising debate concerning corporate governance that has caused increasing demands for companies? transparency, several codes of conduct have been introduced. The Swedish Code for Corporate Governance is obliged to companies with a turnover exceeding three billions. There are companies that voluntarily apply the Swedish Code. Possible causes to this phenomenon ought to be that the code for corporate governance conveys legitimacy through the insight into the affairs of a company the public receives, through the report of the corporate governance that is published in the annual report and on the home page of the company.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.