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En sammanfattning av uppsatsen på maximalt 8000 tecken.

Syftet med denna uppsats var att undersöka och analysera de redovisningsansvarigas åsikter angående fair-value redovisning av finansiella instrument och de principiella förändringar som detta innebär. Studien baseras på en teoretisk diskussion med hjälp av utvald litteratur och artiklar från olika tidskrifter. Vår analys baseras på en enkätundersökning. Genom att jämföra de diskussioner vi fört kr

Popular Abstract in Swedish En valutapolitisk silver- eller guldmyntfotregim innebär att den inhemska valutan är konvertibel och har en fast växelkurs gentemot silver eller guld. Därigenom etableras även ett normvärde för växelkurserna gentemot andra länder med motsvarande ädelmetallmyntfot. Det innebär emellertid inte att de utländska växelkurserna är helt fasta. Dess variation kring normvärdet, This dissertation deals with the process of stabilisation of foreign exchange rates in Sweden between 1834 and 1880, a period in which foreign trade and the financial system underwent radical changes. Neither was the exchange rate policy static - although it changed within a stable framework of a specie standard. The aim of the dissertation is to analyse the growing stability of foreign exchange r

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This paper aims to explore if theory from the literature on Social Democratic parties can account plausibly for relatively better election results of the Swedish Social Democrats (SAP). With the use of multiple OLS regression it explores whether expansion of municipal labor decommodifying programs lead to more favorable municipal election results for SAP. Labor decommodification is measured throug

In this theses I discuss and analyse how nationalism effects local conflict reporting with a field study in Israel and the occupuied territories. Since 2000 Israelis and Palestinians have not been able to meet each other. The Israelis do not enter the occupied palestinian territories because of fear and Palestinians are not allowed to enter Israel without a special permitt. Instead they met throug

2009 införde Sverige begränsningar i avdragsrätten för räntekostnader för företag i intressegemenskap. Regleringen har fått utstå mycket kritik, och den avtog inte när reglerna skärptes 2013. Den Europeiska kommissionen mottog många klagomål angående de svenska reglerna, och detta resulterade i en skriftväxling mellan kommissionen och regeringen, där ränteavdragsbegränsningsreglernas förenlighet mIn the year of 2009, Sweden introduced limitations on the deduction of interest on loans between groups of related companies. The rules have been subject to great amounts of criticism, which did not diminish when the rules were tightened in the year of 2013. The European Commission had received many complaints regarding the Swedish rules which resulted in a correspondence between the Commission an

The aim of this study was to investigate how older people are described as victims in the morning and evening press in Sweden. The aim was further to make a brief comparison of how it looked at 25-year intervals during the periods 1991-1992 and 2016-2017 to see if and how the victim discourse has changed. The three issues I assumed were: how older people exposed to crime are presented in Swedish p

Det huvudsakliga syftet med denna uppsats är att utreda innebörden av generalklausulerna i 7:47 och 8:41 1 st. ABL. I uppsatsen riktats fokus på att utreda rekvisitet otillbörlig fördel enligt generalklausulerna. Det råder viss osäkerhet kring hur generalklausulernas rekvisit ska tolkas och i uppsatsen har därmed tolkningen av dessa rekvisit utretts. I uppsatsen redogörs och analyseras vilka faktoThe main purpose of this thesis has been to investigate the meaning of the general clauses in 7:47 and 8:41 1 st. of ABL (Swedish company act). To enable this purpose, the focus has been on clarifying the necessary conditions of what makes an unfair advantage according to the general clauses. There is an uncertainty regarding to how the requisites of the general clauses are to be applied. This the

Uppsatsen redogör för hur den digitala distributionsformen streaming förhåller sig till gällande rätt och vilka rättigheter upphovsmän och utövande artister har till denna distributionsform. Upphovsrättslagen är en skyddslagstiftning som syftar till att ge skydd åt upphovsmän och utövande artisters prestationer. På senare tid har den upphovsrättsliga lagstiftningen som en följd av det digitaliserThis essay illustrates how the digital distribution method “streaming” interrelates with existing law and which rights authors and performing artists have with this form of distribution. The Swedish Copyright Act is a protective legislation aimed at providing protection for authors' and artists' performances. More recently, as a result of the digitized society, Swedish copyright legislati

In this opinion in the Dutch financial newspaper I discuss the economic rationale behind the phenomena that charities donate to companies. This is a new way in which charities try to achieve the greatest possible impact and, for example, ensure that vaccines are also developed for commercially uninteresting markets. The Dutch tax authorities are sometimes reluctant to view this as public benefit e

This article aims to offer an overview of the rise, growth and diversification of academic music research in Sweden. ‘Research in music’ is suggested as a comprehensive term, covering all kinds of research relating to music.In 1915 the Swedish University Chancellor’s office established a syllabus for ‘music history and theory’ at Lund University. The syllabus was initiated by Tobias Norlind, and i