Sökresultat

Examensarbetets titel: Nya föreskrifter om utbildning och prov - En deprofessionalisering av revisorsyrket? Seminariedatum: 2019/01/17 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng (HP) Författare: Juliette Johlin, Izabella Jonsson, Johanna Levin Handledare: Karin Jonnergård Fem nyckelord: revisorsprofession, auktoriserad revisor, professionalism, utbildningskravTitle: New regulations in education and exams – A change in the professionalism of auditors? Seminar date: 17/01/2019 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) Authors: Juliette Johlin, Izabella Jonsson, Johanna Levin Advisor: Karin Jonnergård Key words: Professions, Certified public accountant (CPA), profes

Cosmopolitan theory has long argued that the world is becoming increasingly interconnected. Through borderless phenomena such as climate change, and through globalizing processes such as cross-border mobility and the global market, we are becoming increasingly aware of their social and political impact as global news and debates fill our social media channels. To this end, cosmopolitan theory argu

Inom konkurrensrätten finns sedan länge en diskussion kring de konkurrenssnedvridningar som uppstår i samband med att offentliga aktörer bedriver säljverksamhet i konkurrens med privata aktörer. Snedvridningarna kan härledas till de olika grundförutsättningar som gäller för offentlig respektive privat näringsverksamhet. De kan sällan åtgärdas med förbudsreglerna i 2 kap. 1 och 7 §§ konkurrenslagenIn the field of competition law, there has been a discussion for decades about the distortions of competition that arise when public actors carry on economic activities in competition with private actors. These distortions derive from the different prerequisites that apply to public and private economic activity respectively. The prohibition rules in chapter 2 paras. 1 and 7 of the Competition Act

I syfte att få så hög avsättning på sina produkter som möjligt kan företag vara intresserade av att försöka etablera och sälja sina produkter på nya marknader. I fall då företaget saknar ekonomiska muskler för att sköta etableringen själva eller saknar kännedom om marknaden kan en mellanman anlitas för att sköta etableringen. Vanligtvis är mellanmannen en handelsagent eller en återförsäljare som hIn order to obtain as high sales on their products as possible, companies may be interested in trying to establish and sell their products in new markets. In cases where the company lacks financial muscles to manage the establishment itself or lack knowledge of the market, an intermediary can be hired to manage the establishment. Usually, the intermediary is a commercial agent or a distributor who

Med stöd av den skadeståndsrättsliga principen om compensatio lucri cum damno kan fördelar som följts av en skada komma att avräknas skadeståndet. Detta i syfte att inte överkompensera den skadelidande. Syftet med denna uppsats har varit att, genom en rättsdogmatisk metod, redogöra för principens närmare innebörd. Uppsatsen har även syftat till att utreda hur avdrag för fördelar tillämpas i försäkOn the basis of the tort law principle of compensatio lucri cum damno, benefits followed by a damage may be deducted against the indemnity. This is in order not to overcompensate the party that suffered the damage. The purpose of this thesis has been to, through a legal dogmatic method, describe the closer meaning of the principle. The thesis has also aimed to investigate how deductions for benefi

The task is to analyze the interaction between three bodies in the same circuit. This is about the organizational field of financing a museum. The museum used as a case is Regan Vest - part of the North Jutland Historical Museum. Through a qualitative study of relevant sources, such as previous research in the field, legislative texts and relevant guidelines, it must use the collected interview m

Vehicle to everything (V2x) communication is one of the most researched topics today. The main goal behind this new emerging technology is road safety along with traffic and energy efficiency. Vehicular communications can further be sub-divided into certain types. One such type is vehicle to vehicle (V2V) communication, which is the focus of this thesis. V2V is either Wireless Local Area Network (

To reduce the risk of serious chemical accidents to occur there is a legislation called the Seveso-legislation. One part of this legislation demands that all business that handle certain amounts of chemical compounds to submit a safety report in order to get permission to run their business. The safety report should contain over-all plans of how to handle safety as well as detailed descriptions o

Populärvetenskaplig sammanfattning Vad har berget i Romeleåsen varit med om? Jordskorpan är uppbyggd av ett antal plattor. Vid plattgränser under oceanerna bildas ny skorpa av magma som tränger upp. Oceanplattan kan inte öka i storlek. Där oceanplattan möter en platta med kontinental jordskorpa tränger oceanplattan under kontinentalplattan (subduktion, t. ex. Anderna). Vid kollisionen dras sedimeRomeleåsen is the south-westernmost exposure of the Fennoscandian Shield in Sweden. Fennoscandia forms a part of the East European Craton and was extended to the south-west during prolonged episodes of accretion during the period 1.95-1.55 Ga. Metamorphic reworking took at least place during the Hallandian/Danopolonian orogeny at 1.47-1.38 Ga and during the Sveconorwegian orogeny 1.10-0.92 Ga. Hig

The study explores to what extent recent changes (in the last decade) in the medical environment impact physicians’ identities. It has been conducted in Northern Italy (Emilia Romagna Region), interviewing 16 doctors between specialists and general practitioners and linking their insights with the literature. Our aim was to relate the de-professionalization and proletarianization debate to an iden

Sammanfattning Det enda som behövs för att investera i ett publikt aktiebolag är kapital. En investering i ett privat aktiebolag kräver, utöver erforderligt kapital, att en befintlig aktieägare vill avyttra sina aktier. En aktieägare behöver sedan inte vara delaktig i aktiebolagets förvaltning utan intar istället en passiv ägarroll. Investering i ett aktiebolag medför att man som delägare delegeraSummary The only thing necessary to make an investment in a public limited company is capital. A shareholder does not have to contribute in any other way. The shareholders delegates power to the company management, which manages the daily operations. The company management is hopefully able to make successful decisions that will benefit the company and in the end the shareholders by dividends and

This thesis project was performed in collaboration with Scania CV AB’s cab factory in Oskarshamn, Sweden, and the objective was to accomplish a product development process regarding a new assembly skid from an ergonomic perspective. A great number of aspects had to be noticed and evaluated, both regarding the process the skid is aiming to support and the product it concerns. The focus was the func

This thesis investigates the issue of bill of lading fraud and discusses the impact of electronic bills of lading. The thesis will focus on English common law and international conventions under which the issue of bill of lading frauds will be analysed. In the analytical chapters, the thesis will make a detailed descriptive investigating as to the different kind of bill of lading fraud. Further it

The wave of protests in the Middle East, that started in Tunisia at the end of 2010 and brought about President Ben Ali’s removal from power took the world by storm. The aim of this thesis is to examine the role of the coercive apparatus in the outcome of the uprising, by examining the factors that affected its will and capacity to repress popular mobilisation. The four factors outlined as affecti

In his “Dialogue about the Art of Portraiture” (1906), Viennese Art Historian Julius von Schlosser made the following critical observation of the behaviour of visitors in art museums:They [the public] are not interested in the portrait as an expression or disclosure of an artistic personality, but rather the actual human being, one can say, looming behind it, who is known to them in a very particu

The impact of sample crushing on the detected porosity of hardened cement pastes by low temperature calorimetry (LTC) was studied using powder and cylinder samples. Two types of cements, CEM I and CEM III were used to prepare the pastes. A model porous material, MCM-41, was also used in order to investigate some aspects of the measurement and the evaluation approach. The powder and cylinder sample

The overall objective of this thematic session is to present new research and discuss how different cultures and communities sense the world by paying attention to one of its more accessible manifestations: language. We bring together scholars who work on various aspects of how sensory perceptions are verbally manifested and use different methodologies, from experimental to discourse-based. The ge

Background: Atrial fibrillation (AF) is the most common arrhythmia worldwide and the majority of AF patients are treated in primary care. In order to minimize hospitalizations and visits to emergency departments, nurse-led care was introduced in secondary care and primary health care (PHC). However, even though nurse-led care was initiated in PHC almost a decade ago, and ESC guidelines recommended

The Xenopus oocyte and the Human Embryonic Kidney (HEK) 293 cell expression systems are frequently used for functional characterization (deorphanization) of insect odorant receptors (ORs). However, the inherent characteristics of these heterologous systems differ in several aspects, which raises the question of whether the two systems provide comparable results, and how well the results correspond

We used remote sensing, geographical information systems, Google Earth™ images, and regional geology in order to (i) improve the mapping of linear structures and understand the chronology of different mafic dyke swarms in the Ahmeyim area that belongs to the Archean Tasiast-Tijirit Terrane of the Reguibat Shield, West African craton, NW Mauritania. The spatial and temporal distributions with the t