Den nya tullagen Union Customs Code (UCC) med målet elektroniskt tullhantering inom unionen kommer att börja tillämpas 1 maj 2016. Tullkodex för unionen innebär elektroniskt tullhantering såväl mellan näringslivet och Tullverket som mellan medlemsstaternas tulladministrationer. Syftet med lagen är att förenkla uppgiftslämning och tullhantering för företag vilket kräver omfattande uppgradering av IT-lösningar för både näringslivet och Tullverket. Kvalitet på de uppgifter som överförs till Tullverkets tull-system (TDS) antas ha större betydelse än tidigare då det genom UCC läggs en större vikt på spårbarhet.Organisationer bör därför optimera kvaliteten på de uppgifter som i samband med deklarationer lämnas till Tullverket. Detta för att undvika eventuella problem i framtiden.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

Turkey?s nearly fifty-year-old aspiration for admittance to the European Union took a crucial step forward with the signing of the Ankara agreement in 1996. The aim of this thesis is to examine the trade effects that evolve from the creation of a customs union. Our objective is to study how Turkey?s trade patterns adapted to the liberalized trade by examining the effects on resource allocation, specialization and welfare.

The organized and controlled form of collecting consumption taxes and toll from the import and export trade goes back to the 17th century in Sweden. The customs administration and procedure were regulated by royal announcements, and the majority of the documents found in the customs archives represent thus records stipulated by such notifications. The customs archives can be used for research on several levels; the announcements reflect currents within both the domestic and foreign politics, while the account lists for financial statistics portray the extent of the trade. The various lists of compilation can be further used to follow for instance the development of different units of measurement, the expansion of tax rates, the value of trade goods or the changes in monetary units or systems. The diaries, architectural plans of the customs offices and maps of the toll areas place the customs officials and their work within the local scenery.The thesis focuses on archives deriving from customs located at harbors and on the Swedish-Norwegian border in the county of Dalarna.

The main purpose of this thesis is to examine how the European Union through the Directorate- General (DG) of Education and Culture, are calling forth a constructed sense of European identity amongst the citizens of the Union.It is a discourse analysis, which can be described in twofold. Firstly, it is a mapping of the European discourse; i.e. how the European Union defines the identity it seeks to mobilise. Secondly, it examines whether or not there are similarities in the European discourse of identity and the traditional nation-building discourse of national identity.According to this thesis a European identity is articulated in cultural terms, whereby its members are said to share the same values and a common cultural heritage.To bring the people of Europe closer together and to deepen awareness of their "common" history, the European Union encourages all manner of meetings and exchange schemes between Europeans. Although its goal is to develop a feeling of belonging to a shared culture, the EU is also keen to preserve the specific aspects of Europe's many cultures.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

Syftet med denna uppsats är att undersöka vilka svårigheter ett svenskt företag kan möta när de ska implementera sitt Code of Conduct hos leverantörer i Kina. Vi ska även ge förslag på hur implementeringsprocessen av Code of Conduct kan underlättas..

Stora och komplexa kodbaser med bristfällig kodförståelse är ett problem som blir allt vanligare bland företag idag. Bristfällig kodförståelse resulterar i längre tidsåtgång vid underhåll och modifiering av koden, vilket för ett företag leder till ökade kostnader.Clean Code anses enligt somliga vara lösningen på detta problem. Clean Code är en samling riktlinjer och principer för hur man skriver kod som är enkel att förstå och underhålla. Ett kunskapsglapp identifierades vad gäller empirisk data som undersöker Clean Codes påverkan på kodförståelse. Studiens frågeställning varHur påverkas förståelsen vid modifiering av kod som är refaktoriserad enligt Clean Code principerna för namngivning och att skriva funktioner?För att undersöka hur Clean Code påverkar kodförståelsen utfördes ett fältexperiment tillsammans med företaget CGM Lab Scandinavia i Borlänge, där data om tidsåtgång och upplevd förståelse hos testdeltagare samlades in och analyserades.Studiens resultat visar ingen tydlig förbättring eller försämring av kodförståelsen då endast den upplevda kodförståelsen verkar påverkas.

This essay is about Turkey and its relation to the European union. EU is originally an economic organization; today it has developed to involve other aspect like culture and history. By using theories like motivation and non-decision making I have studied the reason why Turkey is still waiting in the agenda of the union. With the help of the theories I have discussed about Turkey?s possibilities to become a member of the European union.

The European Union is originally an economic organization that has developed into including more social and cultural questions. These questions are especially important when the Union expands with so many different cultures and traditions to take into concideration.I have from an identity perspective studied the relation between the European Union and the candidate country of Turkey. Using theories including the Other I have discussed the relationship between us (Europe) and the Other (Turkey) and Turkey's possibilites to become a member of the Union. My conclusion will include a discussion on the basis of three dimensions; History, Economy/Politics and Religion. I believe there are hindrances for Turkey to become a member of the European Union.

The maintenance phase within software projects is typically very expensive in terms of resources. The activities of this phase are largely focused around some form of modification of program code. This leads one to consider if there are alternative methods of code production that results in code that allows for less costly modifications. This thesis has its basis in a subset of those concepts which research has shown to provide more flexible code. Once this subset is established, connections are made between the concepts within the subset and claims of benefits provided by the use of Test Driven Development (TDD) methodology.

Our study has found that there are different structures and strategies in China and the US. This is due to the different constraints in each country which either allows the union to flourish or cripples its ability to function in a manner that protects workers rights..

The Turkish accession to the European Union has been the most extended one that the Unionhas been dealing with so far. Turkey is now accepted as a candidate country but it is still in aproblematic situation. Most of the EU?s member states do not share the Union?s belief thatTurkey should become a full member of the Union, if they should even become a member atall. Europeanization constitutes a ground in this essay, and the ?top-down? perspective withinthis process can give an explanation to why most EU member states have such a hesitanceagainst Turkey..

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

This thesis focuses on Chinese?Swedish code-switching of bilingual children in Sweden. The purpose is to, through a case study, study what Chinese?Swedish code-switching looks like in daily conversations between bilingual children and their parents. Three main questions are formulated from the purpose of the thesis, foucusing on the types and frequencies of code-switching, the grammar of code-switching, and the motivation of code-switching.The linguistic material comes from voice recordings of naturally occurring conversations between three children and their parents, which are transcribed afterwards.