Sökresultat:
9149 Uppsatser om Accounting regulation process - Sida 12 av 610
Djurtransporter i Europeiska Unionen-En analys av Eurogroup for Animals påverkan i EU:s beslutsprocess
Our thesis is a single-case study in which we try to answer the question: Why didn?t the lobbygroup Eurogroup for Animals get enough support for their demands in the latest regulation regarding transport of animals? As an example of their cooperation with their memberorganisations, we have chosen the Swedish organisation Djurens Rätt. Through interviews with key-persons involved in the process and with the use of Jeremy Richardson's theory regarding lobbying in the EU, we found that there were many different factors that effected Eurogroup for Animals chances to get an animal friendly legislation. For example by setting too ambitious demands Eurogroup for Animals wasn?t considered to be a serious actor during the legislation process.
En undersökning av miljöbedömning för RUFS 2010
Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.
Gränsöverskridande arvsrätt : Gemensamma lagvalsregler inom EU
When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.
Implementeringen av REACH : Fallstudie på ett SME-företag
The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.
Den auktoriserade redovisningskonsulten : I skuggan av revisorn?
Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.
Kärnprocessen inom barnhälsovården
The core process is responsible for internal business development and is the process that runs through the organization and the results which creates a value for the customer. Some research suggests that identification of the client's conscious or unconscious needs clarifying the so-called core process in the organization and operations can thus be more effective. The study aims to identify and analyze the experience of the core process within child health care. The method has been interviews with nine managers and 10 clinic nurses in a county. The results show a lack of knowledge regarding core process and process work.
Lobbying - sunt förnuft eller lagstiftad reglering? : En studie om politikers och PR-praktikers åsikter om lobbyreglering i Sverige
Sweden currently has no legislated regulation of lobbying, but the professional lobbyist can voluntarily subscribe to, among others, the professional code of standars created by the trade association of Public Relations, Precis. There is an ongoing discussion in Sweden to regulate lobbying, both in mass media and in politics. This study examines this debate and focus on which arguments there are for and against lobbying regulation in Sweden. It also attempts to identify the differences, if there are any, between left and rights parties with regards to their views on regulation of lobbying.Tha main method used was document analysis of parliamentary bills which have been raised concerning a lobbying regulation in Sweden. In the theory section, I include four different types of requirements placed on democratic lobbying (se for example Jaatinen 1998, Kitchen 1999, Larsson 2005, Möller 2009 and Naurin 2001).
Förfogandeförbudets framtid. Förutsättningar för, och eventuella konsekvenser av, ett avskaffande av kravet på förfogandeförbud vid användning av återtagandeförbehåll.
In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.
Adoption : En komparativrättslig studie om lagstiftning, myndigheternas arbete i adoptionsprocesser samt säkerställandet av barnets rättigheter i Sverige och Norge
This essay discusses in a comparative way the Swedish and Norwegian legal system, mainly laws that contain adoption regulations. It also compares the administrative work that the government in both countries practices in relation to the individual person. In this essay, focus lies on the legal rights of the child in the adoption process and how well the government and its service meet the requirements from abroad.This essay has shown that the government has many rules and regulations that regulate their work and that all the sub processes are designed to ensure the child?s best in the adoption in both Sweden and Norway. Despite some differences in the investigation process, the work is very much alike.
Implementeringen av REACH : ett led i att bidra till en hållbar utveckling : Fallstudie på ett SME-företag
The importance of chemical use is enormous for areas such as agriculture, industry and medicine and hence a prerequisite for our modern society. In order to protect humans and the environment from the negative effects of chemical use, chemical regulations have been used at a relatively early stage in our history. The purpose of REACH, the new chemical regulation of the European Union, is to generate new knowledge of chemicals within the European market and to increase the responsibilities of the enterprises when it comes to risk management. Whether the enterprises will implement the regulations or not will be of vital importance for the realization of the law?s intentions.The purpose of this study was to identify possibilities and problems that can occur when a downstream-user SME is about to implement REACH.
Strö- och vattentilldelning hos ett urval av Halmstad kommuns svinbesättningar
This thesis is conducted together with the environmental- and health department in Halmstadcommunity. The thesis is about allowance of bedding and water supply for pig farms inHalmstad community. These farms are chosen randomly from all of the pig farms inHalmstad community. It includes inspection of 27 pig farms and writing of a report. Duringthe inspections I study the amount of bedding, what kind of bedding, water supply andinjuries like lameness, shoulder-bone sore, ear-, flank- and pig tail biting.
Big Bath-Accounting- Sötrre engångskostnader vid VD-byten?
The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..
Personalredovisningens omfattning - en dokumentstudie av bolag på Stockholms fondbörs
Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.
Ne bis in idem : Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?
In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..
Hur hanteras vildsvinets (Sus scrofa) populationstillväxt i Sverige idag?
The wild boar was reintroduced to Sweden in the 1970´s from enclosures that they had escaped from and by a government decision in 1988 they were considered a part of the natural fauna again. The purpose with this report is to examine the effects of the wild boars? reintroduction both on their welfare and on other aspects, such as how their population growth affects Sweden. This was done by gathering information from scientific literature and by performing three interviews. Another purpose is to briefly overlook live trapping and other common regulation methods.