Intressenters agerande – vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies’ accounts be audited. The other half thinks that they will adjust their demands that the accounts be audited to each specific company. Skatteverket trusts in the increasing number of samples to guarantee the quality with the companies’ financial reports.

The priority of temporal aspects in L2-Swedish prosody : Studies in perception and production

Foreign accent can be everything from hardly detectable to rendering the second language speech unintelligible. It is assumed that certain aspects of a specific target language contribute more to making the foreign accented speech intelligible and listener friendly, than others. The present thesis examines a teaching strategy for Swedish pronunciation in second language education. The teaching strategy “Basic prosody” or BP, gives priority to temporal aspects of Swedish prosody, which means the temporal phonological contrasts word stress and quantity, as well as the durational realizations of these contrasts. BP does not prescribe any specific tonal realizations. This standpoint is based on the great regional variety in realization and distribution of Swedish word accents. The teaching strategy consists virtually of three directives: · Stress the proper word in the sentence. · Stress proper syllables in stressed words and make them longer. · Lengthen the proper segment – vowel or subsequent consonant – in the stressed syllable. These directives reflect the view that all phonological length is stress-induced, and that vowel length and consonant length are equally important as learning goals. BP is examined in the light of existing findings in the field of second language pronunciation and with respect to the phonetic correlates of Swedish stress and quantity. Five studies examine the relation between segment durations and the categorization made by native Swedish listeners. The results indicate that the postvocalic consonant duration contributes to quantity categorization as well as giving the proper duration to stressed syllables. Furthermore, native Swedish speakers are shown to apply the complementary /V: C/ - /VC:/ pattern also when speaking English and German, by lengthening postvocalic consonants. The correctness of the priority is not directly addressed but important aspects of BP are supported by earlier findings as well as the results from the present studies.

De nya EU-direktiven om hållbarhetsrapportering : En fallstudie genomförd på Stora Enso

Bakgrund Denna uppsats behandlar de nya EU-kraven som föreslås träda i kraft från och med det räkenskapsår som inleds närmast efter den 31 december 2016. Uppsatsen har undersökt hur Stora Enso arbetar med hållbarhetsrapportering enligt Global Reporting Initiatives riktlinjer. Detta eftersom att Stora Enso var det första börsnoterade företaget i Sverige vars hållbarhetsrapportering granskats av en tredje part. Vidare siktar denna uppsats på att ge de företag som ej tidigare har erfarenhet från hållbarhetsrapportering en inspirationskälla, som stöd i upprättningen av egna hållbarhetsrapporter. Syfte Syftet med den här fallstudien är att beskriva hur ett företag som redan innan EU-kraven börjat tillämpats rapporterat i enlighet med dessa, och hur de aktivt arbetar med hållbarhetsrapportering. Metod Fallstudie: intervjuer och dokumentanalys. Slutsats Det är viktigt att hela tiden fortsätta förbättra företagets hållbara utveckling och dess mål. Stora Ensos hållbarhetsrapportering kopplades ihop med den hållbara utvecklingen i stort, och här sågs att rapporteringen har hjälpt Stora Enso att uppnå och utveckla sina hållbarhetsmål. Utan hållbarhetsrapporteringen skulle Stora Ensos positiva utveckling inte varit lika omfattande. Utifrån de intervjuer som genomfördes konstaterades det att GRI:s riktlinjer medför både en fördel och en nackdel: de är väldigt omfattande.