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The study provided statistical evidence that size, profitability, industry, country, and audit firms have explanatory power regarding predicting and explaining corporate disclosure in Sweden and China. Moreover, ownership structure and foreign listing have shown limited explanatory power. It is further noticed that theories that are suitable for a phenomenon in Sweden might not necessary be so in
Title: “Spatiality, function and symbolism - Medieval Scandinavian burial customs with focus on children in churches”. The aim of this master thesis is to shed light upon children buried inside churches. To do this, the author uses spatiality, symbolism, functionality and gender as theorethical perspectives. The material culture comes from seven different sites around Scandinavia. They are connec
Due to a German research project on slavery in antiquity, I became aware of the fact, that within the field of slavery and manumission a lot of research still needs to be done. 1 A university course on social identity inspired me later on and made me think about different identities; ‘being a slave’ was one of them. The habit of freeing slaves was so widely spread during the late Roman Republic an
Nearly US$25 trillion is currently invested through Collective Investment Vehicles (hereinafter: “CIVs”) worldwide. CIVs calculate net asset values (hereinafter: “NAV”) on a daily basis, since such values are the basis for subscriptions and redemptions. In calculating net asset values, a CIV must take into consideration any withholding tax benefits by applicable tax treaties. CIVs require certaint
EU-kommissionen har hösten 2011 antagit ett direktivförslag med innebörden att finansiella transaktioner kopplade till unionens territorium ska beskattas. Den föreslagna beskattningen är en del i ett större reformpaket vilket syftar till att stabilisera den finansiella sektorn för att motverka framtida finansiella kriser samt tillförsäkra att den finansiella sektorn återbetalar en rättvis och betyThe European Commission has, during the fall of 2011, adopted a proposal for a Directive to the effect that financial transactions with a connection to the territory of the union shall be taxed. The proposed taxation is part of a larger reform programme which aims to stabilize the financial sector in order to prevent a new financial crisis and to ensure that the financial sector bear a fair and su
Uppsatsen behandlar den öppna polisens användning av den okonventionella spaningsmetoden infiltration och även informatörsverksamheten i den mån denna tangerar förstnämnda metod. Infiltrationsåtgärder har företagits i utevaro av ett uttryckligt lagstöd vilket givit utrymme för skönsmässiga bedömningar, med avkall på rättssäkerheten som följd. Ovanstående blev upprinnelse till en anstormning av kri
Skatteverket har möjlighet att vidta revision i syfte att bl.a. kontrollera om deklarationsskyldighet och annan uppgiftsskyldighet har fullgjorts. Ett beslut om revision fattas av Skatteverket och det kan inte överklagas av den reviderade. Ett överklagande ska i stället avse själva taxeringsfrågan. Domstolen kan även ta ställning i frågor som berör vilka handlingar som ska lämnas ut inom ramen förUnder Swedish law, the Swedish Tax Agency can audit whether companies have fulfilled the general declaration requirement and other disclosure obligations. The decision of the Tax Agency to undertake an audit cannot be appealed. The company subject to the audit can appeal on technical matters related to the audit including whether documents requested by the Tax Agency should be disclosed. The pow
This thesis investigates the use of digital technology on the border between science and public communication. The author argues for a public archaeology that goes beyond an arranged communication, where only one final truth about the past is presented. Instead arguments are presented for the benefit of letting also non-archaeologists take part of the many ambiguities of archaeological excavations
Title: Food on medieval and early modern castles The purpose of this thesis is to discuss the food that was eaten on Scandinavian castles from the late Middle ages and the early modern period. This is done from a power perspective, to see if the nobility that lived on the castles used food to manifest their power. What kind of food did the nobility eat to differ from common people? The way the foo
This thesis is an analysis of five IKEA commercials that were produced for different contexts and different target groups: one that was played in many countries, one for North America, one for Australia, one for Poland and one for Italy. These commercials were analysed on three different levels, with every level of analysis based on the findings on the preceding level. The first level is an analys
The WTO is constantly criticized for its lack of accountable activities, here this notion will be considered in relation to the Aid for Trade initiative enforced by the WTO. By evaluating this initiative and the emphasis by WTO on different accountability mechanisms a comprehensive picture on actions to improve accountability is intended to be reached. Through the application of a critical analysi
Internet och sociala medier har ändrat spelreglerna för kommunikation vilket den virala kampanjen Kony 2012, som nådde 80 miljoner människor inom en vecka, blev ett exempel på. Men innebär det att deltagarna är lika engagerade som i mer traditionella kampanjer, och kan organisationer vända ett enorma digitala genomslag som kampanjer kan få genom sociala medier till verklig handling? Syftet med den
Skattetilläggsbestämmelserna och skatteflyktslagen utgör var för sig till viss del kontroversiella metoder för att skydda den svenska skattebasen. Skatteflyktslagen infördes till att börja med som medel för att åstadkomma en jämlik och korrekt beskattning i fall då de skattskyldige på ett lagenligt vis kringgått skattebestämmelser. Som tiden gått har skatteflyktslagen fått ett utvidgat tillämpningThe regulations on tax surcharge and the Tax Evasion Act are both considered to be controversial ways of protecting the Swedish tax base. The Tax Evasion Act was passed in order to achieve an equal and correct taxation even though the taxpayer in a legal way has evaded tax. Over the years the scoop of application of the Tax Evasion Act has increased and with the ruling in the case RÅ 2010 ref. 51
Vi, Sarah Andersson och Sofia Larsson vid Institutionen för kommunikation och medier valde att analysera den svenska reality-serien Svenska Hollywoodfruar som fått mycket uppmärksamhet i media och orsakat en hel del diskussioner i olika sammanhang. Fast att tv-serien delvis är redigerad åskådliggör den trots det en bild av samhället och hjälper till att upprätthålla vissa normer och värderingar so
This thesis investigates the characteristics of remittances and remittance behavior to Algeria as well as the role of remittances in local and national level development in Algeria using two different analytical-theoretical frameworks: a developmentalist framework based in neoliberal theory, and a more critical framework built on de Haas (2010). A number of case studies and micro-level surveys ind
The purpose of this thesis is to examine the impact of mergers on the acquirers’ default risk for a sample of Swedish companies during the period of 2002–2011. In order to establish that we will study the changes in default risk, as measured under the Merton framework (1974) pre- and post-merger and analyse the effects of a number of different explanatory variables on these risk changes. Our study
Syftet med denna uppsats är att undersöka hur svenska riksdagspartier använder sig av interaktivitet på sina webbsidor under våren 2012. Genom deltagande observationer och kvalitativa intervjuer utforskar jag besökarnas möjlighet till deltagande och förhållandet mellan partiernas interaktivitet och besökarnas deltagande. Först utförs en övergripande redogörelse för webbsidornas upplägg, därefter e
Title: The important role of the consultant Problematization: In today’s competitive markets it is important to maintain a competitive advantage. One opportunity to do this is by implementing an ERP system to the organization. Many organisations have implemented an ERP system, but a lot have been unsuccessful. Studies have been done to identify the main success factors connected with the impleme
This study will provide an investigation of the prevalence of psychiatric symptoms in children and the efficiency of child psychiatric treatments at an open children’s and adolescent’s psychiatric clinic in Sweden. Quantative analysis of 1190 semi structured, normed interviews were conducted which make this sample including every intake patient at the clinic during a given time. 206 follow-up inte
