Sökning: "Sweden"

Visar resultat 1 - 5 av 12863 uppsatser innehållade ordet Sweden.

1. The Abrogation of the Statutory Audit -Effects on the Swedish Tax Authority from an Agency Theory Perspective
Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Författare :Charlotte Göransson; Louise Lind; [2013-06-14]
Nyckelord :Statutory Audit; Tax Authority; Sweden; Small LLCs; General Accounting Controls;

Sammanfattning : Background and problemThe statutory audit for small LLCs in Sweden was removed in 2010. The Swedish TaxAuthority raised many concerns before the legislative change, but since then they have notvoiced their opinions regarding its effects. LÄS MER
2. The emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden
Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Författare :Frida Martinsson; Kristina Edqvist; [2013-06-12]
Nyckelord :IAS 19; discount rate; yield on mortgage bonds; new accounting practice.;

Sammanfattning : Background and discussion: IAS 19 paragraph 83 addresses the estimation of thediscount rate used for determination of the present value of defined benefit pension plans.Until 2010, the paragraph was consistently applied within Sweden, when all companiesagreed that the yield on government bonds should be used as a reference for the discountrate. LÄS MER
3. Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15
Master-uppsats, Göteborgs universitet/Företagsekonomiska institutionen
Författare :Sandra Olausson Lind; Ulrika Rilde Bernet; [2013-06-04]
Nyckelord :IFRIC 15; construction companies; construction of cooperative apartments; business transactions; interpretation; personal judgment.;

Sammanfattning : Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15Background and Problem: Since 2005 all listed companies within the European Union are obligated to establish their consolidated financial statements according to IFRS. IASB is responsible for issuing these accounting standards. LÄS MER

4. Fick gymnasiereform och skollagsändring 2011 några konsekvenser? – En undersökning av Gymnasiebibliotekets integrering i undervisningen.
Kandidat-uppsats, Högskolan i Borås/Institutionen Biblioteks- och informationsvetenskap (BHS)
Författare :Malin Bennison; [2013-05-17]
Nyckelord :skolbibliotek; gymnasiebibliotek; gymnasielärare; skolbibliotekarier; yrkesroller; skollagar; undervisning; informationskompetens;

Sammanfattning : This essay investigates the integration of the school library into teaching in one of Sweden’s senior high schools and the effects of the new education act which gives school libraries a stronger standing. A second purpose is to investigate teachers’ views on professional responsibility with regard to the development of information literacy. LÄS MER
5. Do Winners Keep Winning? A Study of the Performance Persistence in Swedish Mutual Funds
Kandidat-uppsats, Göteborgs universitet/Institutionen för nationalekonomi med statistik
Författare :Karl-Johan Hederos Eriksson; Håkan Persson; [2013-04-11]
Nyckelord :;

Sammanfattning : We investigate whether performance persistence exists on the Swedish market for equity based mutual funds for the years 1992 – 2011. We test for one-year persistence for the risk-neutral returns for eight fund categories. The method includes both an autoregression of present returns on past returns and a cross product ratio test. LÄS MER