Filetype
Background and problem: By examining the problems and measures of audit market concentration in the Commission’s Green paper and the audit professions responses to the Green paper it can be seen that they have different opinions. The Commission greatest concern seems to be the highly concentrated audit market and that this will affect the auditor independence. The audit profession appears to agree
The aim of this thesis is to study Swedish archaeological finds of aurochs (Bos primigenius) in order to complement the existing knowledge about the aurochs that is based on the sub fossil material. This thesis presents all the finds of aurochs that has been made in archaeological context in Sweden, in order to see if the humans had different hunting strategies in different geographic locations. B
Denna uppsats syftar till att studera porträtteringen av mannen i livsstilsmagasinen Café, King och Magasin Morberg. De manliga magasinen kan ses som att de erbjuder en slags vägledande guidning till hur maskulinitet kan och bör uttryckas vilket även gör dem till ett symboliskt forum för den manliga identitetskonstruktionen. Studien utgår ifrån att studera magasinens text och bildmaterial med hjäl
The following thesis seeks to understand the potential for handicraft cooperatives as a sustainable livelihoods strategy. This potential is measured by the ability for cooperatives to facilitate access to economic and non-economic livelihood assets and as a result, to stimulate feelings of resiliency among members. The central questions of the study were how handicraft cooperatives in and around K
This study addresses adaptive capacity to floods. We employ a case study method with two units of analysis comprising the villages of Shankarpur and Murgahawa, located in a flood prone area by a branch of Nepal’s largest river, Karnali. Our study describes the response cycle that the residents of these communities employ; their strategies to adapt to, cope with, and recover from floods. We analyse
Evangelical missionaries in Cambodia have a dual role as religious actor and development actor. This hybrid identity poses conceptual challenges for development actors, beneficiaries, and even missionaries themselves-- are they doing ministry or are they doing development? Through field observations and interviews in Phnom Penh with evangelical missionaries, this thesis examines how evangelism and
Title: Mark-to-Model – An Explanation of the Choice and Relative Use Seminar Date: 2012-05-31 Course: BUSN69, Degree Project – Accounting and Auditing. Master of Science in Business and Economics, 15 ECTS. Authors: Mikael Svensson and Alexander Wingren Supervisor: Torbjörn Tagesson Key Words: Financial Instruments, Mark-to-model, Fair value accounting, Level 3 and IFRS 7 Aim: The aim with th
As of 2011 the European Union’s Rules of Origin ((RoO)) no longer require textiles to be sourced in the domestic economies of Least Developed Countries ((LDCs)) if they want to export their apparel under the zero-tariff, zero-quota preference scheme. Now, apparel manufacturers are free to use imported textiles. Informed by Normative Power Europe theory, this thesis identifies two core motives of
The purpose of this thesis was to outline and analyze functions, impacts and challenges of collective action among farmer groups in rural Kenya. The thesis was guided by questions related to how and why farmers cooperate, what the outcomes of collective action on the individual and community level with regard to social and human capital are, and what challenges these farmer groups face. To fulfill
During an archaeological excavation in Uppåkra 2010 I found a so-called “guldgubbe”(goldfoilfigure). This find really caught my attention and especially so because their functions are still debated. This master thesis is about the meaning and use of this, more appropriately called, goldfoilfigure. Many attempts to solve the questions surrounding the functions of the figures have been made during t
Nowadays, the number of people infected with HIV/AIDS keeps rising in many countries. How can this risk be managed in society is an issue that gains on relevance. This paper focuses on the topic, how risk is communicated to society in the case of HIV/AIDS in Germany. It also looks at what aspects are emphasized and if different social groups are represented. Two nation-wide campaigns in Germany fr
In 2011, Liberia saw a drop in women’s representation in Parliament from 14% to 11.65%. In an effort to understand and aid in reversing this declining trend, this thesis aims to highlight the barriers to and strategies for enhancing women’s participation in the Liberian Parliament. To accomplish this goal 21 semi-structured interviews were conducted and analyzed via academic and context-specific d
The pressure on businesses to act ethically and to get involved in the development area has increased. At the same time, the strength of sportsas a vehicle for development is highlighted from various worldly respected leaders and organizations. The research maps the emerging field of businesses responsibility, development andsport in Kenya. Fifteen companies, which operate in the Kenyan market, ar
I upprepade avgöranden har EU-domstolen på senare tid slagit fast att det strider mot unionsrätten att ta ut källskatt på utdelning i gränsöverskridande situationer då jämförbara, rent inhemska transaktioner inte belastas med något motsvarande skatteuttag. Med anledning härav har möjligheten att ta ut källskatt på utdelning varit föremål för omfattande diskussioner, särskilt i utländsk litteratur.Lately, in repeated rulings, the European Court of Justice has held that it is contrary to EU law to levy withholding tax on dividends in transnational situations when comparable, solely domestic transactions are not burdened with a corresponding tax levy. In respect thereof the possibility to levy withholding tax on dividends has been the topic of extensive scholarly discussions, especially in fo
This research study has sought the contextual understanding of young adults’ realities and the perpetual use of violence within heterosexual intimate partner relationships in Hanuabada village, Papua New Guinea through an interactive transformative approach. Peer interviewers guided the researcher’s tasks and conducted semi-structured interviews utilizing a photo voice methodology to investigate t
Research Subject: This study provided a brief discussion on the international labor migration, remittances and their contribution to migrant sending households in rural Bangladesh. Approach: Remittances sent by migrants have become a major source of income for many households in Bangladesh. Remittances enable the migrant households to improve their living standard, invest on education, health care
This study explores Forum of Ministers of Environment of Latin America and the Caribbean (FME) as an institution working to articulate the national, regional and global dimensions of environmental governance and to promote sustainable development in Latin America and the Caribbean through regional cooperation. Drawing on current scholarship on Global Environmental Governance (GEG) and institutiona
Studiens syfte var att undersöka hur klienterna bedömer pågående eller avslutad parbehandling på Familjerådgivningen i Malmö och inkluderade samtliga besökare (N=242)under perioden 101206- 101227. Dessa besvarade vid ett tillfälle en enkät med 20 påståenden som är uppdelade i fem kluster: Bemötande, Tillfredsställelse, ”Gottmandyaden”, Familjerådgivarens förståelse för dyaden samt Organisation ochThe study aimed at finding out how clients judge ongoing or completed couple counselling at Familjerådgivningen in the city of Malmö. It included all visitors (N=242) during the period of 6th – 27th December 2010. At one occasion they filled in a questionnaire comprising five clusters: Counselor’s approach, Satisfaction, Counselor’s understanding of the couple,Organisation and other common factors
