In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting Policies they use. Only under certain circumstances changes in accounting Policies are allowed, and when there is a change in accounting Policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting Policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting Policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting Policies.

The aim of this study is to look closer at collection development and the use of collection development Policies in Swedish public libraries, with the help of a few examples. Through interviews with three librarians in three different public libraries and an analysis of these libraries? collection development Policies, the authors try to find out how the creation of collection development Policies takes place in these libraries, how these librarians use the policy, how these Policies have been followed up and revised, and also to see what the Policies of these libraries include. The material of the study suggests that a lot of work is required to write the Policies, and that the written policy itself is seldom used by the librarians. The interviewed librarians still find the Policies useful because the writing of them gave a detailed understanding of what the collection of the library contains.

The aim of this Master?s thesis is to survey what personal encounter at the library can signify, and to examine Swedish public libraries? Policies for personal encounter. The posed questions are: What does personal encounter at the library signify? How are users and library staff represented in the collected Policies? What do the Policies say about digital encounter? 290 e-mail queries were sent to Swedish public libraries in May 2010. Of 140 responses, 107 stated that they did not have a written policy on personal encounter.

As scholars argue, there has been a rapid diffusion of civic integration Policies in Western Europe the last decade. In the light of the debate about the extent of civic integration Policies, recent studies have shown that the diffusion is limited to certain countries. Despite a flurry of literature based on civic integration Policies, attention drawn to the implication of these Policies has been quite inferior. This paper tries to examine what civic integration Policies means in relation to immigration. Are civic integration Policies used as an informal tool for the purpose of limiting certain groups of immigrants? I argue in this paper that the conditional factor in the civic integration Policies creates a barrier for affected immigrants and their possibilities to gain long term residence.

The terror attack in New York year 2001 was a turning point in international politics. New Policies were reformed in both USA and EU to secure their citizens from terrorism. The power of the institutions has developed and the question is; how does the new security policy affect people?s freedom? Is it the agencies new Policies that are restricting the freedom or the actions of a terrorist? The purpose of this study is to examine if the security Policies in USA and EU are protecting their citizen?s freedom. Many individuals are not aware of how much the security Policies are affecting their lives.

In this essay we try to find explanations as to why Denmark went to war, to-gether with the United States and other nations, against Iraq. We have exam-ined several factors which we believe to be the most important for Denmark`s decision to go to war. In particular, we have looked at Prime Minister Anders Fogh Rasmussen and his belief system, Denmark`s recent domestic Policies especially the immigrations Policies, relevant parts of Denmark`s past foreign Policies and Denmark`s role within international organizations like UN, NATO and EU. Throughout the essay our attention is focused on Rasmussen as a main actor in forming and pushing through Denmark`s Policies..

C-essay in political science by Dennis Callejas Gidlund, ht-14. Supervisor: FreddyKjellström.?Great minds think alike. An comparativa study of the Social Democrats and theModerates parties programme 1990-2013.?The purpose with the essay is to examine if the Social Democrats and the Moderates havegotten closer within labor market Policies, education Policies and also within the view ofmigration and integration.

The essay aims to compare Swedish and Finnish decisions regarding refugee Policies by tracing them back to the critical junctures when the Policies were established, in order to explain why there are big differences prevalent today. The questions asked involve the motivations of the refugee Policies and how they have changed over time.The theoretical framework employed is based on historical institutionalism and path dependency. By using a most similar system design and process tracing, material in the form of government declarations and government bills are studied and summed up in two analytical models. The results show that there might be a weak path dependency in the case of Finland. However it is more apparent in the case of Sweden, with frequent statements of a generous refugee policy that is characterised by humanity.

Arms trade is a multi-faced issue, it can increase the state's economic revenue; however also endanger the human security. The European Union's member state United Kingdom is one of the five largest arms traders in the world. The EU promotes human security in its work, especially in the union's development Policies. These circumstances address the main question of the study: is there a contradiction between the UK's arms trade and the EU development Policies. The objective of this study is to research the stately weapon use in three of the UK's trading partners, and how it could affect the EU development Policies.

AbstractThe aim with this essay has been to investigate if Sweden?s attitude against the European Union has changed expressed in the statement of government Policies, during the years 1988-1998. In the prolongation I want to see if the Policies can be seen as examples of agenda-setting.My comprehensive objective is: In which way is the change of the Swedish attitude towards the European Union expressed in the statement of government Policies during 1988-1998 shown?My other objectives are: In which ways describes the statements the integrations process in Europe generally?In which ways does the integrations process influences Sweden in generally?In which ways does the integrations process influences Sweden?s relations against the European Union?I have used qualitative text analysis as method in my essay to find the answers to the questions. I have classified a number of opinions, found in the Policies, summarized under my three objectives.The result of my essay was shown that the changed not can be found in the Policies and they are examples of agenda-setting.

The Voices of ParliamentCongruence between party and personThe purpose of this study is to determine the congruence between the opinions of members of parliament and their respective party Policies, in order to further determine the cause of poor voter-party congruence and whether or not the individualization of the parliament could affect the character of legislation. To do so, the study asks two primary research questions;- "Are the communicated party Policies representative of the opinions of the members of parliament?"- "Is the discrepancy between party Policies and the opinions of the members of parliament sufficient for the individualization of parliament to substantially affect the parliament's decisions?"The study answers these questions by comparing the average of self-described left-right stances of members of parliament with the average of voter-described left-right stances of party Policies, using existing survey data and a constructed left-right dimension. The lower average is then subtracted from the higher average, creating a value of congruence that is then inserted into a constructed congruence dimension. The primary findings of the study suggest that there is substantial congruence between party Policies and the opinions of the members of parliament, and that the discrepancy between them is unlikely to substantially affect the parliament's decisions..

The aim of this thesis is to examine the term balanced collection in relation to Swedish laws and the democratic assignment. The Unesco Public Library Manifesto states that libraries are to formulate a policy defining objectives, priorities and services in relation to local community needs. The Swedish Libraries Act, paragraph 7, states that municipalities and counties shall adopt plans for library services. To fulfil our aim we will answer the following questions. By which terms is the democratic assignment visible in Swedish public libraries collection development Policies? Is the term balanced collection used in Swedish public libraries collection development Policies? If not, are there categories describing balanced collection? Do the terms in Swedish collection development Policies differ to the six categories found by Farooq M.

The implementation of integration policy has in recent times been a major problem for the municipal administrations in Swedish municipalities. The concept of integration is considered to be very diffuse, difficult to apply and implement the following decisions. To understand the concept of integration is the first step, followed by understanding its complexity in an organization.In this study, I focus on studying the implementation of integration Policies for integration work with Kalmar Municipality as a case study. I am using Lundquist's implementation theory about understanding, able and willing. The survey consists primarily of interviews but also a certain document to get a perspective on how integration policy has gone into integration work with the hypothesis that it is the understanding that weaknesses of the officials in the implementation of integration Policies.

Today, Sweden is to be regarded as a country formed by the influences and effects of immigration. The government is considering integration as a process aimed to influent all forms of welfare politics and as a project working both at an individual and at a social level. The aims of integration Policies are to guarantee equal rights and opportunities, to form a public community characterized by diversity, and to mobilize all citizens to participate in and to be jointly responsible for a social development characterized by mutual respect and tolerance. During the Swedish election campaign of 2002, integration Policies became one of the most reported and discussed political questions in the media. The aim of this essay is to study and analyze discursive statements on integration Policies made by politicians during this election campaign.

People in refuge face states with a dilemma. This dilemma consists of a wish (or obligation) to help those who need a refuge, and at the same time consider domestic issues such as financial costs and security problems. Thus, there are two perspectives which are important to consider when refugee Policies are made. The aim of this paper is to see which perspective the EU had when making their migration Policies. The question asked is: which perspective is behind the making of European refugee policy?The theories realism and idealism are used to describe the conflicts in the making of European refugee Policies.