Sökresultat

Syftet med denna uppsats är att beskriva och analysera vilka effekter revisionspliktens avskaffande bidragit till, samt hur relationen mellan aktiebolag och revisionsbyrå ser ut efter förändringen. I uppsatsen har vi använt oss av semistrukturerade intervjuer och enkätutskick för att finna information som vi sedan med hjälp av sekundärdata i form av litteratur har analyserat för att nå ett resultaThe purpose with this thesis is to analyze the effects of Audit abolition and illustrate the relationship between companies and audit firms after the abolition. To gather information for this essay we used semi structured interviews and surveys. The information we got from these surveys have been analyzed with the use of secondary data such as scientific literature. Our theoretical perspective is

This report is written in cooperation with Brandkonsulten AB in order to develop a user-friendly, flexible and repeatable method for vulnerability analysis to be used in the upcoming hospital Nya Karolinska Solna, NKS. The first steps in the method is to identify parts in the system that is important to preserve, define central functions for these parts, and make up a list of possible undesired e

Förändrades medvetna och omedvetna manlighetsideal i svenska fackföreningstidskrifter under andra världskriget, och i så fall på vilket sätt? Går en eventuell förändring att koppla till händelser i omvärlden och i så fall hur? Denna uppsats undersöker fyra olika tidskrifter ur olika delar av det svenska samhället mellan åren 1939-1946 för att gå till botten med dessa frågor. Resultatet var att för

How many times have you heard that if children are in church they should be quiet and still? It was common to hear when I was young that children should go out as soon as they started making any noise. It was and is always a pleasure for everyone to hear the cute children singing a pretty song in church but afterwards there should be silence again! What I want is for the congregation to accept the

Inom gemenskapsrätten idag, kännetecknas genomsnittskonsumenten såsom rimligen intelligent och rationell i sitt beslutsfattande. Dessa antaganden formar grunden för ett normativt angreppssätt, vilket gör att domstolar inte behöver använda sig av extern empirisk fakta, för att avgöra huruvida konsumenten uppfattar två varumärken såsom så snarlika, att risk för förväxling föreligger. Genom att tilläExisting trademark law in both the European Union and the United States, allow courts to enlist the help of a representative consumer, in order determine whether two trademarks are confusingly similar. This ubiquitous figure, which is said to represent the collective minds of the public, is central to the likelihood of confusion analysis, used to appraise the overall likelihood of confusion betwee

Svenska utlandsarbetande har i dagens samhälle ökat jämfört med för bara några decennier sedan. Under utlandsarbetet behåller många arbetstagare sin skatterättsliga hemvist i Sverige och är därmed som utgångspunkt också skattskyldiga i Sverige för arbetsinkomst som härrör från anställningen. I många fall beskattas arbetsinkomsten också i arbetslandet, vilket kan föranleda att den skattskyldiges anThe number of Swedish workers abroad has increased in today’s society compared to just a few decades ago. While working in foreign countries, many workers retain their tax residence in Sweden and are thus primarily liable to pay tax in Sweden on the income derived from the employment. In many cases, the employment income is also taxed in the working country, which could mean that the taxpayer'

This report is written during a Master Thesis carried out at Volvo Aero Corporation, VAC, in relation with the Division of Production and Materials Engineering at Lund Institute of Technology. The purpose with this report is to get a better insight in some of the problems occurring during the manufacturing of a space nozzle. At VAC a new kind of nozzle wall design has been introduced for their sp

I vårt samhälle har produkters utseende och design kommit att bli allt mer viktigt. I takt med denna utveckling har också värdet på design ökat och behovet av skydd för design blivit större. Idag kan industridesign skyddas genom en rad lagar och förordningar på immaterialrättens område. Det skydd som lagstiftaren primärt avsett för formgivning och design är dock det mönsterrättsliga skyddet. I denIn the society we live in today the design of products has become more and more important. This development has resulted in an increased value for good design and the need for protection of design is now even more important than before. Industrial design can nowadays be protected through several types of legislation providing intellectual property rights. The type of protection that the legislator

Recent work by Nissen and Schuster have found two distinct populations of halo stars with -1<5 alpha [Fe/H] -0<5. Both populations are kinematically selected to be halo stars. The differences between the two groups are the alpha -elemental abundances and the [Na/Fe] and [Ni/Fe] ratios. From angular momentum space, we can see that the majority of these stars do not show any extreme kinematic indica

It is the purpose of this paper to compare the securitization processes of the A(H1N1) virus, more commonly known as the swine flu, in Sweden and Germany. Based on the recognition that these countries, for all intents and purposes, are very similar it is the aim of this essay to understand how the results of their respective securitization processes could be so widely different. This study is cond

This thesis provides an analysis of the embodied experience in Olafur Eliasson’s installations Your blind passenger (2010) and Your negotiable panorama (2006). The empirical material was observed in 2011 at ARKEN Museum of Modern Art, Ishøj, Denmark, where the two installations were located at the time. The author argues that the experience of a work of art is done through the beholder’s entire b

The purpose of this essay is to study how the course books for confirmation candidates in the Church of Sweden relate and correspond to the steering documents drawn up and adopted by the Church on the one hand, and by the public system of elementary schools on the other, between the years 1962 and 1978. The research is based on printed literature, where the primary sources are the steering documen

Uppsatsens syfte är att redogöra för nuvarande gällande rätt gällande internprissättning I kombination med immateriella rättigheter. Benämningen internprissättning refererar till priser i en transaktion som sker mellan bolag i en intressegemenskap. Kombinationen av de två ämnena är av intresse då vi kan se en ökning av koncerninterna transaktioner såväl som en ökad handel med immateriella rättigheThe purpose of this essay is to account for the current legal situation concerning transfer pricing in combination with intangible property. The term transfer pricing refers to prices in a transaction between associated enterprises. The combination of the two subjects is of current interest as there is an increase of controlled transactions as well as trade with intangible property. The method of

Trafficking for sexual exploitation is the most common form of trafficking in the European Union (EU). The problem is long lasting and mostly affects women and children. During the two latest decades, the EU has developed an extensive anti-trafficking policy framework. Europol, together with a variety of sources, nevertheless stresses that the problem do not show any tendency of decreasing. This t

The aim of this study has been to enable a depiction of humanness without having recourse to the human body and to make it conceivable to relate to the aesthetics of anthropomorphism. Four artworks from as many installations by the Colombian artist Doris Salcedo have made up a base for the investigation: Atrabiliarios (Defiant, Bitterness), Untitled, La Casa Viuda (The Widow House or The Widowed H

This thesis discusses the surprising evolvement of public health onto the EU agenda. The overall research aim is to investigate and develop potential explanations for the process of public health policy making in the European Union. By using Multilevel- Governance, Agenda-setting theory and Policy Networks, this thesis develops a theoretical framework for the research in question. Case study desig

In 2008, Sweden accepted the Treaty of Lisbon, which contained a development of the European Security and Defense Policy (ESDP), towards a Common Security and Defense Policy (CSDP). This thesis aims to study the decision making process behind the Swedish foreign policy decision to take part in CSDP, and further develop its security policy within the European Union (EU). The main purpose is therefo

Idrottande ungdomar, i åldern 12-20 år, har ett specialbehov vad gäller kosten i jämförelse med andra individer. Då ungdomarna fortfarande växer och utvecklas är en sund kosthållning ytterst angeläget för upprätthållande av en normal kroppslig utveckling. Dessutom ställs i och med idrottandet högre krav på näringsintaget eftersom mer energi- och näringsämnen samt vätska förbrukas på grund av den fYoung athletes, between 12-20 years, have special dietary needs in comparison to other individuals. Since these individuals are still growing and maturing, a healthy diet is of utmost importance for the maintenance of a normal physical development. Moreover; due to physical activity the requirements of energy, nutrients and fluids are higher for young athletes. In order to achieve optimal physical

LUND UNIVERSITY Division of Art History and Visual Studies Master of Arts in Visual Culture Alarms, Bells, Buzz and Birds: Soundscapes, Awareness, and Healing in Japan by Marty Miller Abstract: Studies in the Visual Culture field reveal the impact of images in shaping perceptions of ourselves, yet also in relationship to what is labeled as 'other.' However, the use of sounds to create

Anonymous forms of non-art photography have received a great deal of attention in recent years. Museum exhibitions and published compilations of what is commonly referred to as ‘vernacular photography’ have appeared regularly since the late 1990s. An interest in photographs produced by anonymous amateurs is further reflected in the growing popularity of collecting snapshots that have been lost or