28 uppsatser · sida 1 av 2
… and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit. Lenders argue that small businesses will retain the auditor of the company, because …
En studie av effekterna på fåmansföretagsreglerna i IL 57 kap.
… i frågan om hur en sådan lagförändring bör se ut. The SOU 2001:11 suggests an abolition of the taxation on capital gains on shares owned by companies. This thesis deals with the question concerning how such an abolition would effect the rules concerning the taxation of companies …
The purpose of this essay was to investigate the procedure surronding the abolition of the Statarsystem as well as trying to see possible motives for this abolition. In oder to do so different records from Svenska Lantarbetarförbundet and Svenska Arbetsgivarföreningen were …
En konsekvensstudie av ett slopande av aktiekapitalkravet
… purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital’s main purpose is that of a standard contract internalizing the shareholder’s risk in business. Somehow the …
… perspective and any conscious changes made on the accounting firms to meet the abolition. The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent …
… from 1744 von Blixen who later became von Blixen-Finecke. By enskiftet, the abolition of hoveriet, bundling of tenant farms and the establishment of outlying farm, agricultural land has changed. Another important change in the landscape was also when the lake was lowered. This …
RÖTT KORT eller FAIR PLAY?
… marginal. Utfallet visar tydligt att den svenska synen använder sig utav de abolitionistiska argumenten medan den tyska är starkt influerad av Sex Workers Rights-rörelsen. Däremot går det inte att påvisa att EU-parlamentet influeras mer eller mindre av någon av idelatyperna.
Revisionsberättelsens roll i bekämpandet av ekonomisk brottslighet
… the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse …
en historisk exposé samt nutida jämförelser
… Church of Sweden authority was an issue. The result was, among others, the abolition of the catechism as an educational material and the teaching of religion was given a considerable reduced amount of hours and the teaching was now supposed to be non-confessional. Then, in the …
- för offret eller för rättsprocessen?
… utgör exploatering, oavsett samtycke. Sverige har en helt avskaffande syn (abolitionist view) på prostitution, vilket innebär att det är alltid är exploaterande och att samtycke är irrelevant. Med tanke på detta torde Sverige ha ett annat utgångsläge än övriga länder för att se …
In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggested that the statutory audit for approximately 96 % of the Swedish companies was to be abolished. The report suggests that the new regulations should apply to all limited companies that …
En studie av yttranden över fyra av Statens Offentliga Utredningar
… the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have …
En komparativ studie
… to explore the possible cost savings that may arise in association with the abolition of the statutory audit in Sweden and subsequently estimate what the savings would amount to if the Danish and British threshold limited value was applied instead of the values suggested by the …
vilka åtgärder utförs och av vem?
… the Swedish forests have declined substantially since the early - 1990s, the abolition of duty precommercial thinning and forest owner's lack of knowledge about the importance of precommercial thinning cited as some reasons. The purpose of this work is to investigate the private …
En studie av kommissionens förslag till en reviderad Bryssel I-förordning
… enforcement order to be submitted to the executive authority of the State. The abolition of the exequatur results in a procedural safeguard that makes it possible for the defendant, in certain exceptional circumstances, to prevent a Court from recognizing or enforcing a judgment …
