Arbetet som nu pågår inom EU syftar till att minska den administrativa bördan för företagen genom enklare regler för de europeiska företagen som regelförändringar inom bolagsrätt, redovisning och revision. I de flesta medlemsländer inom EU har antingen revisionsplikt aldrig funnits eller ett avskaffande av revisionsplikten för små och medelstora företag (SME) redan skett. Utvecklingen är i enlighe

Fallstudien stödjer att vår föreslagna benchmarkingmetod kan erbjuda mer djup och bättre möjligheter till framgång än vid traditionell benchmarking där utgångspunkten ligger i nyckeltal. Den teoretiska referensramen som används i studien erbjuder en bra förståelse för de samband som gäller mellan processer och önskat resultat. Fallstudieobjektens möjlighet att lyckas med ett benchmarkingprojektet

Syftet med denna undersökning är att gå utanför de vedertagna ramarna gällande investeringar och undersöka om råvaror är ett fullvärdigt investeringsalternativ och komplement till de traditionella tillgångsslagen. Vi vill undersöka möjligheten till riskreducering via diversifiering samt om det går att finna skydd mot inflation. Studien behandlar sex länder och slutsatserna angående diversifierings

Negotiations between the European Union (EU) and the African, Caribbean and Pacific (ACP) states on the Economic Partnership Agreements (EPAs) began in 2002. The EPAs are intended to replace the most recent form of partnership framed by the Lomé convention, as it was seen to infringe the rules of the WTO. This study examines trade and fiscal implications of the EPA between the EU and the Economic

In this paper I build upon the theory of endogenous economic growth to explain the presence or absence of convergence between the industrialized and the developing world. This is done by emphasizing the role of the business firm as an avenue to technological “catch up”. I suggest that the importance of knowledge incorporated within the private business firm and it’s effect on the process of techno

Background: The term ‘legacy systems’ refers to existing Information Systems that have been deployed in the past and have been running critical business processes within an enterprise in its current IT architecture. Based on their important role, legacy systems are considered the heart of a company’s operating enterprise system and therefore are of significant business value to the company. Theref

Oljeproduktionen har en bevisad tydlig inverkan på en mängd olika ekonomiska faktorer världen över. Faktorer så som infrastruktur, utländska och inhemska investeringar samt de politiska och nationalekonomiska konsekvenser oljeproduktionen medför för oljeproducerande länder. Med bakgrund av bl.a. studier som redogörs nedan anser jag att korrelationssamband mellan oljeintäkter är högst relevant. Syf

This study investigates the impact of rules of origin (ROO) on the Malagasy textile and clothing industry. The ROO of two different preferential trading arrangements for developing countries, the African Growth and Opportunity Act (AGOA) of the US and the Lomé/Cotonou agreement of the EU, are compared and related to Malagasy clothing exports and textile imports. The AGOA ROO are found to be more l

This work discusses a policy maker-student relation taking into account educational standards, asymmetric information and incentives for students to study well. The problems discussed are the characteristics of developing countries. To define educational standards is not enough for an efficient educational system. Supervision is desired to minimize moral hazard and not to loose the best students.

When it comes to the identity of place and growth, decision makers, media and people every so often refer to the vague concept of spirit. While some cities, regions and communities are praised for their entrepreneurial and innovative spirits, others are disparaged. The latter seems to be especially true for industrial communities. From a social constructivist perspective, the industrial community

This study is analyzing the foreign relations of three major Iraqi communities, namely the Shia Arabs, the Kurds and Sunni Arabs. In order to properly characterize these communities’ external relations with neighboring countries, some of their foreign policy choices are examined at national and regional contexts. The issue of unresolved territorial disputes among the groups and ongoing security pr

Renewable energy sources constitute a key reason for Sweden to press for further integration within the European Union. There are two reasons for this. First, Sweden is suffering the effects of climate change and an increasing demand for fossil fuels just like any other European country. Second, Sweden sees a potential export market in an increasing demand for renewable energy technology. In my st

This thesis uses a discourse analytical approach based on Ernesto Laclau and Chantal Mouffe to critically analyze long term migration policies. Hegemony and antagonism are used to show the development of the “Root cause discourse”. The discourse is based on the assumption that mainly illegal migration from underdeveloped sender states to more developed receiving states will in time diminish due to

This thesis examines the European Union’s policy on migration into the union by third country nationals and how this policy affects the borders of the union. The theoretical foundation is in securitization and the notion that security threats are formed by the choice to treat a question as a security concern. This thesis constructs an analysis in two parts where the first part is a discourse analy

In June 2009 A.D. the Government Offices of Sweden presented an investigation about conscription as the recruitment system to Swedish Armed Forces. Behind the investigation stood a parliamentary committe with the specific mission to investigate how the recruitment should be organised in the future. The committee suggest to abolish conscription and adopt voluntary recruitment. Two members of the co

The present essay examines the family policy of the current right winged government in Sweden and essentially two recently implemented incentives that aims at increasing the freedom to choose individual child-care as well as stimulating an increased gender equality both in the private- and the public sphere. The aim is to identify the ideology that permeates the family policy and from there critic

China is an extraordinary country; in the last 30 years the economic development has moved forward in an almost impossibly high and even speed. The GDP has grown with an annual average of ten percent and placed the Chinese economy among the top three largest economies in the world. But while the economic development keep racing ahead, the democratic development has slowed down and is now standing

This thesis examines the notion of the European Union (EU) being a leader in international climate change (CC) politics. It aims at finding out whether the Union is indeed a leader in the area and how this leader role is constructed. As a leader is only a leader when it is perceived as such, the study takes into account a distinct role-theoretical approach that analyzes the self-image of the EU an

Yemen is a weak state controlled by a narrow elite relying on patronage and financial co-optation. The balancing act performed by the regime for many years in relation to tribal, religious and political power centers, is increasingly failing as different groups openly oppose the regime and as levels of domestic violence is growing. The insecurity of the regime is manifested in a state-strength dil