In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.

There are various arguments for using total mixed rations (TMR) or not. Cows can easily become fat and thus poorly utilize the feed while it can be stated that TMR also has a positive effect on cows? health and wellbeing as the rumen environment is more constant than when separate feeding is applied. Studies do show that that especially low yielding cows kept in groups get fatter when fed TMR. The overfeeding implicates higher feeding costs. This study included 10 herds where 5 had TMR and 5 hade separate feeding of forage and concentrates.

Denna studie underso?ker hur inta?ktsdiversifiering i europeiska bankverksamheter pa?verkar aktiemarknadens va?rdering och variationen i aktiepriserna. Europeiska bankverksamheter har sedan mitten pa? 1980-talet expanderat mot tja?nster som genererar provisionsinta?kter eftersom den historiska uppfattningen har varit att inta?ktsdiversifiering kan minska variationen i vinsterna och potentiellt o?ka marknadsva?rderingen.Effekten av inta?ktsdiversifiering studeras utifra?n OLS-regressioner pa? paneldata som besta?r av 103 bankverksamheter fra?n 24 la?nder i Europa fo?r perioden 2005 till 2012. Aktiemarknadens va?rdering och variationen i aktiepriserna bera?knas utifra?n data o?ver aktiepriser och fra?n bankverksamheternas finansiella rapporter.

Redovisningen har många olika nyanser, vilket beror på alla de möjliga val som en redovisareställs inför. Copeland (1968) säger att det finns 30 miljoner olika sätt, på vilket ett företagsresultat kan beräknas, inom ramen för de redovisningsstandarder som finns. Med det sagt, kanmanipulering av resultatet koordineras med en standard eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk synvinkel och utvecklade treforskningsfrågor: Hur utbrett är income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jämna ut sina resultat? Vilkeneffekt får income smoothing på företagets börsvärde? Vidare har vår metod till största delvarit operationell då vi utvecklat konceptet motiv-struktur-resultat och använt finansiellarapporter som informationskälla.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the Income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

We have chosen to focus on the meaning of long-term income support dependency regarding health, goal setting and motivation for the recipient of economical aid. We have chosen to use semi structurized interviews to achieve our goal of reaching the clients experience of long-term income support dependency. The study consists of interviews of six clients whose answers have been analyzed through appliance of Kielhofner´s Model of human occupation, Scheff´s Shame in self and society.   Our results show regarding, 1) the factor health that long-term income support dependency may elevate the risk of illness and less experienced options of possibilities to act. 2) regarding the factor goal setting, that goals may be inefficiently used during social work with long-term income support dependent clients and may result in a disorganized relationship between client and social worker in the sense of making the parties pull in opposite direction. 3) regarding the factor motivation, that long-term income support dependency and the living with the emotion of shame elevates the risk of maintaining a negative image of oneself that limits the willpower to assimilate new knowledge and/or skills.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Mothers and fathers in Sweden receive an earnings-related benefit of 80 percent of their income when they take parental leave. There exists a ceiling in the allowance though, meaning that some people with high earnings don?t receive fully 80 percent of their ordinary salary. The length of the parental leave varies between women and men and also among men and women. Various reasons are used to explain this; one of them is economical.

We have chosen to focus on the meaning of long-term income support dependency regarding health, goal setting and motivation for the recipient of economical aid. We have chosen to use semi structurized interviews to achieve our goal of reaching the clients experience of long-term income support dependency. The study consists of interviews of six clients whose answers have been analyzed through appliance of Kielhofner´s Model of human occupation, Scheff´s Shame in self and society.   Our results show regarding, 1) the factor health that long-term income support dependency may elevate the risk of illness and less experienced options of possibilities to act. 2) regarding the factor goal setting, that goals may be inefficiently used during social work with long-term income support dependent clients and may result in a disorganized relationship between client and social worker in the sense of making the parties pull in opposite direction. 3) regarding the factor motivation, that long-term income support dependency and the living with the emotion of shame elevates the risk of maintaining a negative image of oneself that limits the willpower to assimilate new knowledge and/or skills.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Income support is granted to those who are not by themselves or in any other way able toachieve a decent standard of living. Assessment of entitlement to income support is based onan individual evaluation and equal treatment (Kjellbom, 2009). Administrators of economicaid should therefore not judge clients differently depending on, for example, gender. The aimof this study was to commence from a gender perspective in understanding howadministrators of economic aid think of equality and inequality between the sexes whenheterosexual couples apply for income support. Based on this objective we arrived at twomain formulations of questions; how administrators of economic aid deliberate aroundequality and inequality between sexes in connection to applications for financial support, aswell as which variables in organisations sustain or discourage inequalities between genders inaid management.