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Denna uppsats syftar att besvara frågan när kausalitet föreligger för revisorers skadeståndsansvar. Denna fråga har varit aktuell sedan det kända Prosolvia-målet kom för några år sedan. I det målet ansåg hovrätten att för att bestämma om kausalitet förelåg var man tvungen att skapa ett hypotetiskt händelseförlopp. I detta hypotetiska händelseförlopp undersöktes om skadan hade uppkommit om revisor

Rail transport across national borders is complicated today. European member states do not have the same regulations and structure of the network. The European market is divided into national networks based on different technologies and national regulations, which constitutes an obstacle to a common rail network. In order to improve accessibility in Europe, the European Union has, since the early

Sammanfattning Titel: Långsiktiga effekter av tillkännagivandet av aktieåterköp – En undersökning av reaktioner på den svenska aktiemarknaden Seminariedatum: 2015-05-27 Kurs: FEKN90 Företagsekonomi: Examensarbete på civilekonomprogrammet, 30 HP. Författare: Hampus Forsberg och Gustav Hall Handledare: Erling Green Nyckelord: Aktieåterköp, tillkännagivande, överskottskapital, marknadsvärde, book-to-

En lantmäteriförrättning vars syfte till största del är att undvika stämpelskatt kallas “skatteförrättning”. Genom reglerna i FBL kan köpare av fast egendom i vissa situationer undkomma reglerna kring lagfart i JB och därmed undvika stämpelskatt för förvärvet. I aktuella situationer är köparen ägare av en fastighet till vilken det tänkta köpeobjektet regleras. Skattelättnaden är i sig inget hind

Introduction Musculoskeletal disorders (MSD) are nowadays seen within a biopsychosocial framework, including salutogenic factors, motivation factors, and coping ability. Such a framework recognizes the importance of motivational factors in health promotion and in rehabilitation. The Motivation for Change Questionnaire (MCQ) has been developed to measure the strength of individuals' motivation for

The ontogeny of continent-wide navigation mechanisms of the individual organism, despite being crucial for the understanding of animal movement and migration, is still poorly understood. Several previous studies, mainly conducted on passerines, indicate that inexperienced, juvenile birds may not generally correct for displacement during fall migration. Waterbirds such as the mallard (Anas platyrhy

Objective. The association between smoking and idiopathic inflammatory bowel disease is well known; smoking seems to have a diverse effect. Crohn's disease is associated with smoking, while ulcerative colitis is associated with non-smoking. Data on smoking in microscopic colitis of the collagenous type (CC) are lacking. The aim of this investigation was to study smoking habits in CC and to observe

Objective: Many patients, especially women, suffer from severe gastrointestinal pain and dysmotility for several years without being diagnosed. Depletion of gonadotropin-releasing hormone (GnRH) in the enteric nervous system (ENS) has been described in some patients. The aim of this study was to examine the expression of GnRH in ENS and antibodies against GnRH in serum, in a dysmotility patient co

Purpose: This paper evaluates why companies reduce transportation emissions by examining the relative importance of external drivers vs. internal motives for companies in considering CO2 emissions in freight transportation. Design/methodology/approach: A framework is suggested that captures internal, competitiveness-driven motives and external, stakeholder-driven drivers for companies seeking to

Streptococcus pyogenes, gives rise from mild skin infections and pharyngitis, to life threatening infections like bacteraemia, cellulitis, puerperal sepsis, meningitis, pneumonia, necrotizing fasciitis (NF), and streptococcal toxic-like shock syndrome (STSS), or nonsuppurative sequelae, rheumatic fever and glomerulonephritis. In 2002, the first multinational network for invasive GAS disease survei