Swiss cities are tops.

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Three Swiss cities rank in the world's top ten cities for quality of life, according to the annual survey by Mercer Human Resources Consulting.

Zurich had been trading top honours with Vancouver over the past five years, but last year Geneva moved up to second place and Bern moved up to number nine of 50 cities in the ranking.

The Swiss rankings were unchanged in 2007. More than 200 cities were considered.

Following Zurich and Geneva, were Vancouver, tied with Vienna, Auckland, Dusseldorf, Frankfurt and Munich. Bern tied with Sydney, Australia.

One of this year's biggest improvements was Osaka, Japan rising eight places to 42 from 51.

Improvement was also seen in Oslo, which climbed five places from 31 to 26. Not surprisingly Baghdad was the least enticing city.

Employers use the Mercer survey to determine locations in which hardship allowances should be...

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