Sökning: "Accounting Law"

Visar resultat 6 - 10 av 34 avhandlingar innehållade orden Accounting Law.

1. 6. Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten

   Författare :Anna Lewander; Jan Bjuvberg; Bertil Wiman; Peter Melz; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Skatterätt; redovisningsrätt; främmande kapital; eget kapital; ränta; utdelning; Företagsrätt; Corporate Law;

   Sammanfattning : Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. LÄS MER

3. 7. Företagets immateriella investeringar : En begreppsutredning = Intangibles as an object for capital investment

   Författare :Gunnar Eriksson; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Intangibles; capita! investment; investment processes; conceptualization; expenditure allocation; routine activity; non-marginalism; accounting principles; deferred charges.;

   Sammanfattning : Normally the concept of capita! investment refers to tangibles. The resource allocation process deals in this case with the problem of acquiring different kinds of "physical facilities". However, if the concept of capita! investment is made to apply to intangibles, the question of definition becomes confusing. LÄS MER

4. 8. Towards Human Rights 2.0? : A meta-theoretical analysis of the disruptions to human rights foundations by artificial intelligence

   Författare :Sue Anne Teo; Raoul Wallenberg institutet för mänskliga rättigheter och humanitär rätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Human rights; Mänskliga rättigheter;

   Sammanfattning : The use of artificial intelligence (‘AI’) is ubiquitous in society today. It has contributed towards advancements in diverse fields such as healthcare, transportation, public administration and in helping humanity to solve pressing challenges such as climate change. LÄS MER

5. 9. The Law BusinessmanTM : Five Essays on Legal Self-efficacy and Business Risk

   Författare :Fredrik Jörgensen; Bino Catasús; Gunnar Rimmel; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; legal self-efficacy; legal effectiveness; legal terminology; trade credit; institutional effectiveness; mechanisms of risk reduction; public order; private order; legal family; leverage; long term debt; legal efficiency; trade sanctions; debt maturity; creditor rights; corporate governance; Luhmann; Russia; Central and Eastern Europe; legal sociology; law and finance; law and economics; legal studies; legal consciousness; self-efficacy; rättssjälvtillit; rättseffektivitet; kreditrisk; handelskredit; sanktioner; institutionell effektivitet; redovisningssjälvtillit; riskreduceringsmekanismer offentliga och privata; rättsfamilj; handelssanktioner; långsiktiga skulder; kortsiktiga skulder; borgenärsrättitgheter; handelssanktioner; corporate governance; Luhmann; Ryssland; Central och Östeuropa; rättssociologi; rätt och finans; rättsekonomi; juridik; rättsmedvetandet; självtillit; företagsekonomi; Business Administration;

   Sammanfattning : The thesis challenges the notion of effectiveness of law as being based on the formal institutions of courts, law enforcement and written law. It argues that the best way to measure the effectiveness of law is the legal self-efficacy of laymen who are the end users of law.  It presents a new perspective on the effectiveness of law. LÄS MER

7. 10. Bridging the GAAP? : IFRS in accounting practice

   Författare :Berit Hartmann; Jan Mouritsen; Robert Picard; Andrea Mennicken; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : This thesis investigates how International Financial Reporting Standards (IFRS) come to act within an organizational context. In particular, the thesis explores how the requirements for goodwill accounting and leasing influence organizational calculative practices, transforming and shaping operations management. LÄS MER