The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient for the creation of a common market, or is there a need for additional measures to cope with the obstacles to trade that still exists on the common market? The problems related to the incorrect procedures of the national authorities and the fact that undertakings prefer to bring their products in to line with the rules of every single member state must be solved, if the principle of mutual recognition is to become trustworthy. On some areas, harmonisation ought to be chosen above the principle of mutual recognition, but in other cases an increased administrative collaboration, mandatory training for the national authorities or information campaigns intended mainly for undertakings could be the answer. The possibility to help undertakings to sue member states for damages should also be investigated.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The European union started as an area of economic cooperation, but has developed into an area of cooperation in many legal fields. There are these days even cooperation when it comes to dealing with criminals. There is a new procedure called the European arrest warrant which goal is to make the extradition of criminals between the different member states in the European union more efficient. Sometimes when a state receives a European arrest warrant they have to extradite the person in question without doing any investigation of their own. The procedure is based on the principle of mutual recognition.

The economical and judicial cooperation that EU constitutes results in that there is an increasing amount of international disputes arising. These international disputes in turn result in questions concerning private international law. The principle of mutual trust is not only an important principle in the entire judicial cooperation but especially important in the area of private international law. The principle means that the member states have to trust each other and the different legal systems. The aim of the principle is to ensure a well functioning internal market that is permeated by free circulation and freedom of establishment.

Background: Mutual funds have become an important part of the Swedish deposit market. Savings in mutual funds add up to almost 20 percent of the households'assets. When the pension reform is carried out all employees are going to have savings both in mutual and bond funds. But only if the fund overperforms the market it is worth investing. Purpose: The purpose of this study is to explore if Swedish mutual funds have generated higher returns than market portfolio in the late nineties.

Writing has been the most important tool in knowledge organization KO. In our modern society we can use our speech as a technical tool to seek information. Can we apply speech as a tool to organize information? The aim of this masters thesis is to problemize speech aspects in the field of knowledge organization KO. The investigation has two main parts and I use a hermeneutic approach.

In our study, we investigated how the streamed TV domain relates to existing design principles for web design. Further, we have investigated whether there are specific characteristics of the domain that the design principles do not cover. In the survey we have studied two sites which are representative of the streamed TV domain. Finally, we discuss how applicable the design principles are for the domain and the specific characteristics that would require new or further developed design principles..

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

This thesis examines the relationship between recognition of prior learning and the aim to increase social and ethnical diversity in higher education. Recognition of prior learning is a result of educational politics aiming to broaden social and ethnical recruitment to higher education. By examining if recognition of prior learning rather can, and shall, be seen as part of what Pierre Bourdieu calls educational social reproduction I try to question whether it fulfils education policy goals or not. My results show that persons responsible for recognition of prior learning rather recognise knowledge from prior educational institutions than knowledge gained outside the educational system. Considering this, recognition of prior learning does not quite live up to the aims.

The purpose of this paper is to examine and analyze past development of mutual funds in large and small mutual fund companies and see if there are any differences between these two segments. Limitations on the number of funds have been made by choosing Nordic mutual fund companies that invest in emerging markets over an 11-year period. The study is made on 66 mutual funds managed by 13 mutual fund companies in which the segment of small fund companies includes seven fund companies with assets under management less than 100 billion SEK and the segment of large mutual fund companies includes six fund companies with assets under management more than 400 billion SEK. In the comparison of the segments the Sharpe ratio has been used to calculate the risk-adjusted return. The study shows small differences of the risk-adjusted return between the segments.

Background: There has been an increase in savings and investment in recent years along with an increased interest in responsible investments. Ethical mutual funds has developed and gained increasingly popularity.Aim: The aim of the study is to examine if ethical mutual funds are an equivalent alternative to traditional mutual funds in terms of return, risk and risk-adjusted return on the Swedish stock market.Theory: Beta, Jensen's Alpha, Sharpe ratio, Treynor ratio, and Modern Portfolio Theory.Method: Quantitative survey method, a statistical study.Conclusion:The study concludes that there is no significant difference between ethical and conventional mutual funds in terms of return, risk and risk-adjusted return. The small differences that exist between the two fund groups are in favor of the ethical fund group, indicating that funds is a comparable investment option compared to traditional mutual funds..

This study was about disability organisations opinion concerning ICF: s importance in their work to receive the same recognition and human rights for their members as citizens. The aim has been to elucidate disability organisations awareness about and use/non use of ICF and to increase the understanding of ICF: s importance for recognition and redistribution. Three different methods have been used: literature study, questionnaire survey, both on counties' (27) - and national (26) level and interviews (5) on national level. There is also a distinct difference between the disability organisations that represents people with visible impairments, who don?t think that ICF is so useful and they that represent people with invisible impairments, who thinks that ICF is a useful tool.

International Contract Law presently offers three sets of principles: the UNIDROIT Principles of International Commercial Contracts (the UNIDROIT Principles), the Principles of European Contract Law (the PECL) and the Draft Common Frame of Reference (the DCFR). These sets of principles contain general principles which are intended to serve as model rules. The three sets of principles have been published, but they have not been adopted. The UNIDROIT Principles and the PECL are not meant to be adopted either. There are different opinions as to whether the sets of principles can be considered to be a source of legal status at all.The sets of principles have been referred to in Swedish law.