Syftet med studien var att i samband med en redovisningsskandal undersöka vilken bild media förmedlade av revisorsprofessionen samt hur de retoriskt och språkligt framställde denna bild. Uppsatsen är en dokumentstudie av dagspressens rapportering om revisorn i HQ Bank-skandalen. Studien utgjordes av en retorisk och språklig textanalys av kvalitativ karaktär. En kvantitativ förstudie presenterade m

As the ultimate demand of packaging is derived from the end- consumer, the packaging industry needs to have comprehensive end-user market knowledge to acquire new customers. The importance of the market information is further emphasized when the potential customer is in the unfamiliar geographical region. Milk formula is a food product that the recent growth comes from the Asia-Pacific; therefore

När riksdagen beslutade om att införa ett obligatoriskt vårdval i Sverige 2009 fanns en omfattande kritik av reformen från forskare och experter som menade att en kundvalsmodell med fri etableringsrätt för privata vårdproducenter riskerade att undergräva det krav på jämlikhet som länge haft en central position inom svensk sjukvårdspolitik. Denna uppsats syftar till att med utgångspunkt i en diskur

This thesis focuses mainly on four cases in which the penal for murder was discussed and a recently submitted bill in which harsher penalties for murder are proposed. I, thus, intend to examine the circumstances to which the greatest deal of importance is attached when deciding upon an appropriate sentence for murder and secondly, why the Government considers harsher penalties for murder to be req

Turkish migration to Germany which started in the 1960s as ‘guestworker’ migration soon matured to a permanent settlement. Today, Turkish labour diaspora is the largest migrant group in Germany and Europe. The daughters and sons of the first generation Turkish migrants have a different understanding of ‘home’ compared to their parents. Their upbringing in Germany and transnational links to Turkey

ABSTRAKT Författare: Ida Liljenberg Titel: ”Det är två olika världar” – En intervjustudie om hur poliser upplever sin grundutbildning i relation till yrkeslivet. Kandidatuppsats: SOCK01,15hp Handledare: Agneta Mallén Sociologiska institutionen, vårterminen 2013 Bakgrund/problemdiskussion: Polisverksamhetens regulativa krav genererar arbetsuppgifter som sätter stora krav på den enskilda yrkesutöva

Skälen för att bedriva kapitalförvaltning genom utländsk juridisk person kan vara många. Det allra vanligaste skälet måste ändå vara skatterättsligt, då utländska skatteregler i många fall är mer gynnsamma än de svenska. Det uppstår emellertid en rad skatterättsliga problem med förfarandet. I uppsatsen analyseras bestämmelserna om fast driftställe i såväl svensk intern skatterätt som den rätt som The reasons for conducting asset management through a foreign legal entity can be many. The most common reason however have to be fiscal, due to the fact that foreign tax rules in many cases are more favorable than the Swedish tax law. This procedure, however, arises a number of fiscal problems. The purpose of this thesis is to analyze the regulations of a permanent establishment, in Swedish domes

Universitet: Lunds Universitet, Campus Helsingborg, Institutionen för Service Management Kurs: KSKK01 VT 2013 Examensarbete: Kandidatuppsats Inlämningsdatum: 20 augusti 2013 Handledare: Lars Nordgren Nyckelord: Hälsofrämjande, fysisk, psykisk, social hälsa, service. Syfte: Uppsatsens syfte är att öka kunskapen om hur ett tjänsteföretag arbetar med att främja hälsan på arbetsplatsen. Metod:

The main purpose of this thesis report is to examine the theory of ecosystems within the mobile industry and to create a framework that makes it possible to comprehend and manage the value creation in a practical setting. The theoretical part is characterized by mobile ecosystems since they are considered as a fast pace sector where new innovations are ruling the market. Due to these circumstance

Kina har en fast valutakurs gentemot andra valutor. Från 1980-talet och framåt har man haft en ekonomisk politik med en stark export- och investeringsledd tillväxt. Kina har under senare år haft stora bytesbalansöverskott mot framför allt USA men också mot EU och Japan. Bytesbalansöverskottet har gjort att Kinas valutareserv har ökat kraftigt. USA har kritiserat Kina för att hålla valutan undervä

Abstract In an era of globalization and “modernization”, there has been ample focus on developing and post-colonial countries in emerging into what is known as modern nation-states. Amid the high agenda of international organizations in promoting “good governance”, democratic principles and forming state-building models, there has been certain pressure on post-colonial countries, often including

In today´s society, it is obvious to travel in a convenient and simple way around the world. Unfortunately the development of the compatibility for the railway between nations is behind in the EU. This is a problem that has been observed in Europe and every year, much money is spent to secure cross-border transports. TEN-T EA is an organization that was founded for the EU member states to apply fo

Interest in biofuel use is growing in aviation, due to its potential for lower GHG lifecycle emissions and as a possible price competitive alternative to fossil fuels in the long-term (ATAG, 2012). While the use of biofuels in aviation is a new phenomenon, compared to the automotive industry, several actors from the industry and governments have been involved in various initiatives to research, te

Pro-poor public spending is an important tool used for promoting development and poverty reduction. Yet, it has been hard to find evidence that public spending actually translates into desired outcomes. Public financial management (PFM) systems have been pointed out as one vital factor affecting public spending efficiency, but this has yet not been confirmed in any empirical research. By using new

Background: Intra- and interfractional variations in anatomy can cause unplanned substantial alterations of the dose distribution of the target in proton therapy. Motion management methods might be used in order to minimize anatomical variations. In the proton therapy of lung cancer, a potential motion management technique is the use of the voluntary breath-hold approach. The aim of this study was

The aim of this study was to examine if social workers use any strategies when communicating to young involuntary clients. Our study was based on six interviews with social workers who work with young adults in social services. We wanted to find out what kind of strategies or methods social workers use in their contact with resistant clients and what difficulties they experience when communicatin

Computer-aided modeling for simulation, optimization and analysis is increasingly used for product development in industry today, resulting in high demands on the tools used. A tool chain for transferring interpreted code of the modeling languages Modelica and Optimica from the simulation and optimization tool JModelica.org to CasADi has been implemented. CasADi provides several desirable features

Title: Sustainability as a tool for obtaining increased profitability in the business of ready-made clothing Seminar date: 2013-06-05 Course: Business Administration: Bachelor Degree Project in Financial and Management Accounting at the Undergraduate Level, 15 ECTS Authors: Johan Axelsson, Jacob Brodowsky, Henrik Ohlsson Advisor: Rolf Larsson Five key words: The Boomerang Effect, sustainabili

Syftet med denna studie är att vi vill beskriva vad de skärpta reglerna i lag (SFS 2009:62) om åtgärder mot penningtvätt och finansiering av terrorism innebär för revisorer. Vi vill även diskutera om och hur revisorerna fullföljer det ansvar som följer med lagstiftningen. Empirin består av sju semi-strukturerade intervjuer. Fyra intervjuer är gjorda med representanter från revisionsbyråer och tre