Sökning: "Principal Purpose Test"

Visar resultat 1 - 5 av 67 uppsatser innehållade orden Principal Purpose Test.

  1. 1. The Image of Authorized Auditors in Relation to Audit Quality and Professional and Client Identification : A Swedish Quantitative Study

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Pål Karlsson Ahlmark; Sebastian Kavak; [2023]
    Nyckelord :Auditing; Audit Profession; Auditor image; Audit quality; Client identification; Professional identification;

    Sammanfattning : Abstract Background: Auditors play a crucial role in financial statements. This paper discusses auditor image and its relationship with audit quality, professional identification, and client identification. Preserving a favorable auditor image can lead to auditor leniency, compromising the integrity of financial reporting. LÄS MER

  3. 2. Det ombildade aktiebolaget - En närmare undersökning av fiktiv avräkning och kupongskatt vid gränsöverskridande ombildning

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Oscar Andersson; [2023]
    Nyckelord :skatterätt; gränsöverskridande ombildning; kupongskatt; fiktiv avräkning; Law and Political Science;

    Sammanfattning : Through the EU Directive 2019/2121 and the practice of the Court of Justice of the European Union (CJEU), a limited liability company can make a cross-border conversion into a corresponding legal entity in another Member State. This essay aims to investigate whether withholding tax must be paid in Sweden after a Swedish-registered limited company carries out a cross-border conversion without conducting economic activity in the des-tined Member State. LÄS MER

  4. 3. Hysteriska kvinnor och likgiltiga män : En kvantitativ och kvalitativ innehållsanalys om gestaltningen av kvinnor och män i reality-programmen Vi eller Aldrig och True Love Sverige

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för medier och journalistik (MJ)

    Författare :Maja Vallin; Sofie Wikenholm; [2023]
    Nyckelord :Framing theory; gender theory; reality tv; gender stereotypes; content analysis.;

    Sammanfattning : The purpose of this study is to examine how gender stereotypes are portrayed and how stereotypes are being maintained through Swedish reality tv shows. The study aims to test the common-sense hypothesis that the Swedish Public Service is more attentive to equality and inclusiveness than commercial production companies, including the equal representation of genders. LÄS MER

  5. 4. Root-cause analysis with data-driven methods and machine learning in lithium-ion battery tests : Master's thesis about detecting deviations with PCA

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Avdelningen för systemteknik

    Författare :Frans Rademacher; [2022]
    Nyckelord :Machine learning; Li-ion; batteries; PCA; deviations; anomaly detection; root-cause analysis; differential capacity; feature engineering;

    Sammanfattning : The increased demand of energy storage systems and electric vehicles on the market result in high demand of lithium-ion batteries. As a lithium-ion battery manufacturer, Northvolt runs quality tests on the products to assess their performance, life and safety. LÄS MER

  7. 5. Skatterättslig tolkning i ljuset av BEPS-åtgärderna

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Adam Shokr Rajab; [2022]
    Nyckelord :skatterätt; tolkning; BEPS; Law and Political Science;

    Sammanfattning : One of the most effective ways for states to raise revenue for their treasury is through taxation. This is even if the value creation takes place outside the country's borders. The problem is usually referred to as double taxation. As a consequence of this, from a micro perspective, uncertainty arises for taxpayers in cross-border transactions. LÄS MER