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Syftet med uppsatsen är att redogöra för hur revisorns lagstadgade ansvarsförsäkring enligt 27§ RL är utformad. Vidare studeras hur dess utformning är anpassningsbar till att revisorns rådgivande roll kan tänkas öka efter revisionspliktens avskaffande för mindre bolag den 1 november år 2010. För att kunna uppfylla syftet kommer följande problemformulering att besvaras: Hur är revisorns ansvarsförs
Stock seems to evolve over time in a structure similar to what is proposed by the Dow Theory. The investigation of intra-day investor behaviour suggests that the return characteristics are different from previous research around market close. It is most likely due to Sweden being a small and open economy affected by the global financial markets. The findings correspond to what is expected in terms
Research aim and questions: The aim of this research is to investigate the way Radio Free Europe’s Romanian Language Service presented the events of December 1989 in Romania. Since Radio Free Europe/Radio Liberty was one of the most important international broadcasting institutions during the Cold War, it is relevant to see what kind of interpretation was assigned to Romania’s 1989 political and
Moving to a new country and living in a new culture involves many processes of change and adaptation for the individual. Not only is the person surrounded by a new language, different norms, behaviour and traditions, but suddenly he or she is also an “immigrant” in this new society. This study was set out to examine the experience of being an immigrant in Sweden, with the aim to make the Swedish s
Denna jämförande litteraturstudie behandlar hur öppnandet av den östtyska gränsen skildrades i nyhetsmedier. Syftet är att utröna om Dayan & Katz definition av en mediehändelse är applicerbar på hur händelserna i Östtyskland den 9 november 1989, samt tiden däromkring, skildrades i nyhetsmedierna dagspress, tv och radio. Om ”Berlinmurens fall” är en mediehändelse, vilka frågor kan man då ställa
The aim of this study was to examine the professional’s experience of children’s computer use in families where the parents are seeking advice considering the question. Media writes about that the problem only can be found in the child and that most parents are in need of assistance. The study was based on qualitative interviews with five professional’s that have had contact with parents who were
En förlikning är en överenskommelse mellan två tvistande parter om hur de skall lösa tvisten. Detta kan ske både med eller utan domstolens medverkan. Från lagstiftarhåll har det dock länge påpekats att en av tingsrätternas viktigaste uppgifter är att verka för samförståndslösningar. Ett av syftena med den muntliga förberedelsen i tvistemål är att undersöka om det finns förutsättningar för en förliA settlement is an agreement between two litigants on how to resolve their dispute. The court does not necessarily have to be involved in the settlement. However the Swedish legislature has for a long time stressed that one of most important missions of the District Courts (tingsrätt) is to promote settlements. According to the Swedish procedural law one of the purposes with the preliminary meetin
Abstract Author: Madelene Öhlin Title: Meeting across borders – a study of the social worker’s reception of clients with borderline. [translated title] Supervisor: Kristina Göransson Assessor: Eva-Malin Antoniusson Borderline personality disorder is a diagnosis that it has been researched a lot about, but there is very little research for what a good reception to these clients’ means. People with
The aim of this essay is to investigate the prison chaplain’s work in the pastoral care treatment in Swedish prisons. The theoretical frames conclude modern theories and ideas from Thomas Luckmann and Anthony Giddens which explains how the modern human beeing relates to religion in different contexts. Interviews with inmates and prison-chaplains represented the qualitative method which I applied i
Studien ämnar undersöka effekten av mångfaldsarbete samt om det finns några samband mellan arbete med mångfald och företags relativa position i branschen. För att kunna besvara uppsatsens syfte använde vi oss av primärdata från en genomförd surveyundersökning samt sekundärdata inom ämnet mångfald. Enkäten skickades ut till 200 stora svenska slumpmässigt utvalda företag. Resultatet av vår studie vi
This paper attempts to contribute to existing knowledge through an explicit threefold purpose. Initially, the importance of leverage in explaining equity return volatility is determined through two fixed effects panel data estimations. The panel dataset runs from 1990-2009 and includes 20 years worth of observations for the 45 firms on the Stockholm stock exchange for which data is available. The
Elcertifikatsystemet är ett komplext system med egenskaper som kan liknas vid flera olika nationalekonomiska styrmedel. I den här rapporten kommer ni att kunna läsa om hur elcertifikatsystemet fungerar. Dess egenskaper kommer att belysas med nationalekonomisk teori. Rapporten behandlar bl.a. statiska aspekter av elcertifikatsystemet, kostnader anknutna till systemet, investeringar och fördelningse
This field study is made to analyse possible spillover effects on domestic export companies within the Export Processing Zones in Kenya. More specifically this paper aims to investigate if, how much and through which ways potential spillover effect impinge upon the companies in question. The specific spillovers investigated are imitation, skill acquisition, competition and export. The analysis sho
This thesis inquires into the land policies carried out by the Chinese Communist Party during the 1940’s and 50’s. Using contemporary research and original sources, the land policies of the two periods are described and compared. It is concluded that the land movements of the two periods were different in terms of both aims and outcomes. The “land reform movement” of the 1940s was launched in a co
Over the last 25 years a new asset class has been developed in Sweden. Inflation linked bonds which are issued by the Swedish national debt office. The asset class has not yet been covered in many academic articles despite that the market size for inflation linked bonds is over 200 billion SEK in Sweden. My study will mainly focus on two things; the development of the Swedish market; the risk prem
The goal of this research is to asses the reach and characteristics of the Phantasmatic as a proposed concept, useful to understand fundamental aspects of the romantic subjective experience in artists, aesthetes and writers. This experiential level has been exemplified in artists that had been living or intermittently residing in Dresden during the first half of 19th century. Caspar David Friedric
I denna uppsats undersöks huruvida omgivningen har en inverkan på ett enskilt lands tillväxt i Afrika söder om Sahara och Västeuropa, samt om skillnader avseende den direkta omgivningen föreligger beroende på om det enskilda landet befinner sig på någon av dessa två kontinenter. Uppsatsen fokuserar på omgivning och tillväxt. En ekonometrisk modell ställs upp med utgångspunkt i ekonomisk teori samt
Women represent the majority of the world’s poor, and are simultaneously discriminated against in access to land, jobs and financial resources. This study demonstrates how increased access to credit can help women circumvent problems of lacking job opportunities, increase their status and lead to enhanced development. The fact that credit to women spurs development to a greater extent that credit
