Sökning: "Qualified opinion"
Visar resultat 1 - 5 av 38 uppsatser innehållade orden Qualified opinion.
1. Offentlig land-för-land-rapportering i EU – en kritisk studie av syfte och rättslig grund
Magister-uppsats, Göteborgs universitet/Juridiska institutionenSammanfattning : On April 12th 2016 the EU proposed new rules regarding mandatory public country-by-country rules for multinational enterprises with an annual turnover exceeding 750 million euro. However, the contradictory views on the correct legal basis for the legislation resulted in that the proposal was put on hold until the beginning of 2021 when changes in the preamble and subsequent acceptance of Article 50. LÄS MER
2. Revisionsanmärkningars påverkan på aktiekursen : En kvantitativ studie om förändringar i aktiekursen på svenska noterade bolag
Kandidat-uppsats, Södertörns högskola/FöretagsekonomiSammanfattning : According to the efficient market hypothesis the stock price for a company should be evoked immediately when new and unpredicted information about the company’s value is published. A publishing of a qualified audit opinion that disclose previously unknown negative aspects of a limited liability company, should thus result in a negative impact on its share price. LÄS MER
3. The Practical Application of Social Bonds in the Real Estate Sector
Master-uppsats, KTH/Fastighetsföretagande och finansiella systemSammanfattning : During the last years a new trend has been recognized where real estate owners and institutesissue social bonds in the bond exchange market in Sweden. This together with the stronggrowth of green bonds gives the issuer better opportunities to develop sustainable projects. LÄS MER
4. Bibehållen skattesuveränitet eller överstatligt klimatsamarbete? - En studie av den svenska koldioxidskatten respektive ETS och rättsliga förutsättningar för, samt Sveriges politiska förhållningssätt till, en europeisk koldioxidskatt
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : Av rättsutredningar framgår att det finns stora likheter mellan den svenska koldioxidskatten och den europeiska handeln med utsläppsrätter. Särskilt deras funktioner som klimatpolitiska åtgärder i syfte att minska utsläpp av koldioxid utgör en gedigen grund för jämförelse, vilken är en utgångspunkt för uppsatsen. LÄS MER
5. What determines who qualifies? : A quantitative study on the presence of first- and second-level agenda setting and issue ownership in the 2020 Democratic primary debates.
Kandidat-uppsats, Karlstads universitet/Institutionen för geografi, medier och kommunikation (from 2013)Sammanfattning : The purpose of this study is to investigate the presence of first- and second-level agenda setting as well as issue ownership in the 2020 Democratic primary debates and whether there is a relationship between using strategies based on these theories and qualifying for future debates. The study seeks to answer three research questions: What is the relationship, if any, between a candidate whose statements focused primarily on the three issues considered most important by the public according to opinion polls and whether this candidate qualified for future debates? How did candidates use frames to redraw the attention of issues? What is the relationship, if any, between the extent to which a candidate’s statements discussed performance issues more than Republican-owned or Democratic-owned issues and whether this candidate qualified for future debates? The study draws mainly on the first and second level of the agenda setting theory, as well as the theory of issue ownership, and analyzes what issues candidates focus on, what attributes of these issues they emphasize, and whether they discuss performance issues like the economy or foreign policy more than issues owned by either the Republican or the Democratic Party. LÄS MER
