The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

In the political world of today the discussion of Just wars are very present, since the international law and the UN Charter provides certain rules about when it is justified to go to war (jus ad bellum) and how a justified war should be conducted (jus im bello). The discussion about jus ad bellum and jus im bello derives from the theory of Just war. Both in international law and the Just war theory, focus is on interstate wars were the actors are two sovereign states. Since the end of the Cold War there has however been a change in the way wars are conducted. From interstate to intrastate warfare, where the government in most cases no longer has the monopoly over the warfare.According to these facts, my conclusion is that the Just war theory has to expand and incorporate a focus on the human rights in order to be able to meet the new standards of the new wars.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

This thesis explores how Muslim youths? lifeworlds are depicted and narrated in the following two studies on Muslim youth in Sweden and Denmark: Muslima (2007) and Samtidsislam (2010). The aim of this thesis is to answer the following question: In what ways do these works treat the aspects of the lifeworlds that are being highlighted in their studies of Muslim youth in contemporary Sweden and Denmark? An underlying aim is to analyse the results within the framework of theories of socialisation, cultural emancipation and rituals and traditions.With a hermeneutic approach I analyse the texts and operationalize the research question into four themes: the effects of socialization, cultural emancipation, rituals and traditions and secularization. The texts are treated in the analysis with textual analysis and hermeneutic method.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

This research addresses the issues of identity and culture in Latvia in the context of the upcoming European Union enlargement in 2004. Political self- determination of Latvia was historically indebted to culture. The phenomenon of cultural identity, so important 12 years ago when Latvian independence was regained, is largely ignored by politicians in the upcoming enlargement process. This is especially worth attention since the 8-th parliamentary elections took place in October 2002. The obvious lack of interest in cultural issues on the part of politicians is compensated by the apprehensions in the society (reflected in mass media) to loose Latvian specific culture and identity when joining the big European family.

The first browser war took place during the second half the 1990s, and Internet Explorer cameout as the winner over Netscape Navigator. Today a new browser war is being fought withmany competitors and the future is uncertain. The purpose of the thesis is to find out how theweb browser market has developed since the start of the previous conflict, and we ask ourselveshow it will continue to develop in the future. This is accomplished with, among otherthings, interviews, tests and already existing statistics. The thesis' conclusions shows that theweb browser market has developed in a positive way from several perspectives, both for theusers as well as for the web developers.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.