There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

Global Reporting Initiative (GRI) är en oberoende internationell organisation som utfärdar riktlinjer för företag att följa när de upprättar en hållbarhetsredovisning. Den svenska regeringen beslutade att lagstadga hållbarhetsredovisningen för statliga företag. Lagen började gälla den 1 januari 2009. GRI innehåller tre nivåer, A, B och C. Genom att företagen får hållbarhetsredovisningen bestyrkt av en oberoende granskare får de ett plustecken bakom bokstaven.

Communication during the process of Environmental Impact Assessment: Interviews concerning three infrastructure projects Environmental Impact Assessment (EIA) is a method to describe the possible impact of a planned project. The aim of such an assessment is to aid a sustainable development, by supplying a comprehensive basis for decision-making. Today there are many people working with EIA in different forms, representing both different interests within the community, as well as having different individual points of view. The proponent is responsible for the EIA, but it is of interest to study the relationship between the different participants who are involved in this process. The aim of this report is to study how the different disciplines involved have communicated with each other and amongst themselves, what characterises good communication, and if anything should be improved.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a Transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Redovisningen av de indirekta kostnaderna vid högskolor och universitet har kritiserats av Riksrevisionen och externa finansiärer under många år. I november 2007 rekommenderade Sveriges universitets- och högskoleförbund (SUHF) landets universitet och högskolor att införa en ny redovisningsmodell som SUHF hade tagit fram. Flera lärosäten har infört modellen sedan dess. Men hur har det gått?Syftet med denna studie var att ta reda på det och beskriva effekterna av modellen, särskilt med tanke på intern styrning och kontroll.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Employer Branding är ett begrepp som fått stort genomslag i organisationer världen över. Begreppet innebäratt företag arbetar med sitt arbetsgivarvarumärke i syfte att attrahera, motivera och behålla personal.Ett företag som vill utveckla sitt Employer Brand är Arizona Chemical. Arizona Chemical ligger i den lillabruksorten Sandarne strax söder om Söderhamn. Arizona Chemical har gett mig i uppdrag att ge konkretaråd på Employer Branding strategier utifrån företagets förutsättningar. Genom intervjuer med anställda harjag kartlagt organisationens problembild och belyst de behov som finns av en Employer Branding strategi.För att kunna förankra mina förslag på strategier i teori har jag gjort en forskningsöversikt över fenomenetEmployer Branding.

Titel: Konsten att etablera ett förtroende med världens snabbaste kommunikationsmedel- En studie om hur förtroendet för en webbsida påverkas av färgFörfattare: Ellinor Eriksson & Jessica Lindbom JämtingUppdragsgivare: FavontKurs: Examenarbete i Medie- och kommunikationsvetenskap. Institutionen för journalistik,medier och kommunikation (JMG), Göteborgs Universitet.Termin: Höstterminen 2014Handledare: Monika UnanderAntal ord: 17809Syfte: Att undersöka vad som formar studenters förtroende för en hemsida med fördjupning i färgens påverkan.Metod: Kvalitativa samtalsintervjuerMaterial: 18 samtalsintervjuer med studenter på Göteborgs UniversitetHuvudresultat: Vårt resultat visar att målgruppen får förtroende för en organisations hemsida när organisationen kommunicera ärligt och Transparent. Hemsidan ska även vara estetiskt tilltalande, där färgvalet visade sig ha påverkan för huruvida målgruppen etablerar förtroende eller inte. De nyanser som anses mest förtroendeingivande är blå och grön. Ljusstyrkan hos en färg som ger mest förtroende är mörka och ljusa färger.

En öppen och Transparent rekryteringsprocess borde vara självklar i den offentliga sektorn. Trots det har sju vd-tjänster tillsatts utan att ha annonserats ut under de senaste tio åren. Det visar vår kartläggning.Trots att Sverige är det tredje minst korrupta landet i världen, har det stormat kring Göteborgs kommun och de kommunala bolagen de senaste åren. Mutor, korruption och kvittoskandaler har gjort att flera kommunala bolagschefer blivit ifrågasatta och några av dem har fått gå på grund av det bristande förtroendet för dem.I vår kartläggning granskar vi hur bolagscheferna hamnade på högsta posten. Vi visar att nästan hälften av de vd:ar som tillsats under de senaste tio åren i Göteborgs största kommunala bolag har rekryterats inifrån kommunen.

Aim: The purpose of the study was to investigate how the assessment and grading is designed and practiced in the practical courses of physical education at GIH - the Swedish School of Sport and Health Sciences, along with how it could affect newly graduated physical education teachers? ability to assess and grade students. The study was based on Habermas?s system and life-world theory.What view occurs concerning proficiencies, basis for assessment and marking among teachers who are responsible for examinations within physical education at GIH?How is the examination structured within physical education at GIH?How are skills and proficiencies among assessment and marking further mediated to students in the teacher education at GIH?Method: The case study was realized by performing qualitative interviews with a total of four teachers at physical education at GIH. Additionally, syllabi were text-analyzed to improve the validity of the study.Results: From the results we found that the teachers experience marking as a complicated assignment, where particularly the didactic ability but also the practical ability form a formative and summative assessment.

Bakgrund: När IFRS-regelverket blev tvingande för svenska börsföretag år 2005 fanns förhoppningar om att immateriella tillgångar och goodwill, som uppstod vid förvärv, skulle redovisas på ett mer Transparent och jämförbart vis än tidigare. De studier som gjorts på området har dock visat att dessa förhoppningar inte har besannats fullt ut. Syfte: Syftet med studien är att jämföra hur börsföretag identifierar och redovisar förvärvade immateriella tillgångar med de uppfattningar som finns hos företagens nyckelpersoner, angående samma tillgångar. Vidare syftar studien till att ge svar på varför eventuella skillnader, mellan sättet att redovisa och nyckelpersoners uppfattningar om immateriella tillgångar, förekommer. Metod: Studien har klassificerats som explorativ då den syftar till att undersöka ett relativt outforskat område.

The exclusion of visually impaired from the information flow presented to us through signs was what led me into this project. With a growing amount of information being presented to us on signs and digital information surface the need of communicating this information in a way that could be read by visually impaired is evident. Looking into different ways of communication, my goal was to create something that filled the need of the visually impaired without branding them as disabled. Having a close relative with bad eyesight is became evident on how much it limited her in her everyday life, not being able to navigate herself without the support of her husband. Through interviews with her and others with varying diagnoses I reached an insight in their situation. To my surprise they still favored a visual form of communication before an auditory or tactile form, because it?s easy to survey and quick to interpret.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and Transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Due Diligence is today an important part of the transaction process through sales of properties and isan important process for both sellers and buyers. The process intends to review an asset before atransaction to minimize the risks associated with the acquisition by detecting weaknesses and verifythe asset's characteristics. The use of Due Diligence has become increasingly common over the pasttwenty years in the Swedish real estate market and there is no indication that this trend will decreasebut rather increase. Although there is widespread use of the process both in acquisitions ofcorporations and properties, both in Sweden and in the rest of the world, it is costly for thepurchasers and the concept is far from fully developed.This thesis aims to clarify what the real estate market thinks about the potential development of theprocess itself and the role of the actors. The main question is what opportunities exist to develop theconcept of Due Diligence in real estate transactions.

BackgroundIncubators are important facilities for economic growth in society. The main purpose of incubators is to accelerate knowledge intensive firms onto their market by both providing resources and an entrepreneurial environment.Problem Companies within incubators are encouraged to share knowledge and experience with each other with the goal to stimulate development and invention of new technology. This exchange involves interaction on an inter-personal and inter-organizational level. Incubators need to create an open and Transparent environment in order to enable this exchange on both levels.Purpose The purpose of this study is to enhance the understanding of how knowledge and experience exchange occurs within the context of incubator systems. By understanding how incubators can capture knowledge and learn from the incubator process, this study can contribute by insights of how the incubator process can be further improved.Method This bachelor thesis is written from an abductive approach and is based on a qualitative case study of Ideon Innovation in Lund.