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9393 Uppsatser om The swedish CFC legislation - Sida 31 av 627
Att tillämpa eller inte? : Svensk kod för bolagsstyrnings effekter på börsnoterade företags årsredovisningar
Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.
KULTURV?RD & CIRKUL?R EKONOMI Att skydda befintlig bebyggelse och fr?mja en h?llbar utveckling i fysisk planering
This paper examines the opportunities and challenges of integrating conservation practice and the circular economy into practical planning processes. In recent years, the discussion of circular economy and its relevance in the sustainability debate has intensified. According to the Swedish Environmental Protection Agency, the transition to a circular economy is crucial to achieving the national and international environmental and climate goals as well as the global goals in Agenda 2030. Parallel to this, there is a long established heritage discourse that emphasizes the importance of preserving buildings and cultural environments as part of our cultural heritage. These two discourses have common goals, but they differ in how they present their respective arguments.
Ideella föreningars nyckeltal : Studie av 2006 års årsredovisningar i ideella föreningar
The purpose of my essay is to see how teachers are working to integrate the two subjects Art and Swedish in their teaching, and to see how this integration is made. What do teachers think about subject-integration? What are the positive effects of it? Are there any difficulties involved? Do the teachers prioritize cooperation with other subjects?To answer my questions I have interviewed eight teachers, four of them in upper secondary school and four in lower secondary school. I have also studied literature about subject-integration and children?s learning, curriculum?s and syllabi in the subjects of Art and Swedish.The results of my study show that the interviewed teachers are positive when it comes to integrating Art and Swedish and other subjects.
Illustrerad samtid : En studie av hur tre filmer skildrar 1960-talets Sverige med särskilt avseende på konsumtion och välfärd
This paper studies how the ?Swedish model? has influenced the Swedish community during the first half of the twentieth century and how living with this model was like in the 1960s. During the ?60s the laws and reforms created by the ruling socialistic party, SAP, dominated the Swedish society. Their goal was to build Per Albin Hansson?s vision of a welfare state.
Jämställdhetsplaner : Arbetslivets tysta arbete
The purpose of this essay is to examine how gender equality can be used in the workplace, its possible effects, and what collaboration can contribute to the subject of gender equality. A combination of legal sociological and legal dogmatic methodology has been used to examine the EU and Swedish law, how equality should be approached and what previous studies have concluded. An interview has been conducted to provide a clearer picture of how gender equality appears in practice, in the modern workplace. An equality plan should be conducted every three years and applies to employers who are responsible for more than 25 employees. The manual should include a description of the measures considered necessary in the workplace in order to promote gender equality. How an equality plan should be developed is not specifically outlined in the current law, and thus this is left up to the employer to determine.
Våldtagen eller inte? En studie kring professionellas syn på den våldtagna kvinnan och den rättsprocess hon genomgår
Many sexual crime matters are in a difficult position when it comes to proof, where it's word against word between the parties. However, the legislation states that it's the offender's actions that are to be in focus for the judicial judgement, but often the focus is on the woman, whether she said no and how she acted in that particular situation (Sutorius & Kaldal, 2003).The purpose with this essay was to investigate the professionals' view of the raped woman and what image the professionals convey/construct of the legal proceedings she goes through. With professionals, we mean lawyers and other professionals that function as support or treatment contacts for raped women. The questions we considered to be relevant for our investigation were: What image of the raped woman do the professionals convey? What image of the crime rape do the professionals convey and what image do they convey/construct of the legal proceedings the woman goes through? How is the view of the raped woman constructed in society? We considered qualitative interviews mixed with earlier studies and theories to be the best investigative method for our purpose.
Utvecklingen av synen på homosexuella och mörkhyade i highschool/collegefilm.
The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .
Skatteverkets kontrollverksamhet idag och i framtiden - samt dess effekter på skattebeteendet hos småföretagare
The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.
Dietrich Bonhoeffers Teologi och Svenska kyrkans tro, bekännelse och lära. En jämförande studie
The aim of this paper is to compare the theology of Dietrich Bonhoeffer and the belief, confession and faith of the Swedish church in order to see similarity. The research questions that have been used are:1: What is the main feature of Dietrich Bonhoeffers theology?2. What are the main feature the belief, confession and faith of the Swedish church?3: Which are the similarities between the main feature of Dietrich Bonhoeffers theology and the main feature of Swedish church belief, confession and faith?The research method that has been used is comparative where the Dietrich Bonhoeffers theology is compared whit the Swedish church belief, confession and faith.
Språkets roll för integration : en studie om de diskurser som riksdagspartierna och forskare konstituerar
The purpose of this essay was to examine the role of the acquisition of the Swedish language for integration of adult immigrants given by the seven parties currently in the parliament and other players on the field. The questions were meant to bring light upon the arguments used by the different players concerning the role of the Swedish language, to enlighten which discourses that are constructed, and the contradictions that exist between these. We parted from a postmodern position and used social constructionism to back up our method and theory of analysis; discourse theory. The results revealed three different discourses concerning the role of the Swedish language in the integration process; the liberal discourse, the discrimination discourse and the social democratic discourse. The liberal discourse claims that immigrants have a responsibility to learn Swedish to be able to achieve employment and to provide for themselves.
Den svenska modellen och dess framtid
This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.
Vad är rättvisande bild?"Man har väl liksom en helhetskänsla"
Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.
Felansvar vid Företagsöverlåtelser
Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their liability..
Fredsbaskrarna : samverkan mellan frivilligt socialt arbete och offentlig sektor
The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran?s physical and mental health. The purpose of this study is to qualitatively investigate ?The Peace berets?, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government.
?Nya tider har gett nya regler?: En kritisk diskursanalys av synen på teknikutveckling i Yttrandefrihetskommitténs delbetänkande SOU 2010:68
The aim of this thesis is to contribute to the field ofinformation politics, in the areas of the future regulationof The Fundamental Law on Freedom of Expression andThe Freedom of the Press Act. The focus of the study is todiscursively examine how ideas and perspectives ontechnological developments are expressed in a pendingSwedish legislative proposal. The empirical data consistsof an interim government report, SOU 2010:68, writtenby Yttrandefrihetskommittén (Committee on Freedom ofExpression) and analysed using Norman Fairclough'sCritical Discourse Analysis. The analysis is conducted onthree levels: a textual level, a discursive practice level anda social practice level.On the textual level we found that the committeecontinously uses significantly charged expressions todescribe technological development. On the discursivepractice level two discourses were identified.