Essays about: "Voluntary audits"

Showing result 1 - 5 of 7 essays containing the words Voluntary audits.

  1. 1. Which small firm manager will opt out of having a voluntary audit in Sweden?

    University essay from Umeå universitet/Företagsekonomi

    Author : Caroline Nilsson; Naseer Hameed; [2017]
    Keywords : Voluntary audit; Statutory audit; Managerial characteristics; Small firm;

    Abstract : The business world and its perceived complex accounting structure has made a path for audit to acquire a key role in terms of delivering independent opinions considering the management assertions of the financial statements, as well as in assurance and advisory services. Both opinions and services are equally important for managers, owners and stakeholders of companies that are obliged to issue an audit report and for companies that operate in a context where audits are voluntary. READ MORE

  3. 2. Reducing Swedish Banks’ Negative Impacts on Biodiversity : An Analysis of Possible Strategies

    University essay from KTH/Industriell ekologi

    Author : Mikaela Ring; [2015]
    Keywords : Banks; biodiversity; forests; finance; investments;

    Abstract : Svenska banker har stor förbättringspotential när det gäller att säkerställa att finansieringar och investeringar inte bidrar till utrotning av växt- och djurarter och förödelse av skog, våtmarker och orörda miljöer. I en rankning utförd av Fair Finance Guide fick sju av de största svenska bankerna mycket låga betyg för sina åtaganden och handlingar inom temat ”biodiversitet”. READ MORE

  4. 3. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Albin Klang; [2013]
    Keywords : VAT; Transfer Pricing; EU law; Tax law; Law and Political Science;

    Abstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE

  5. 4. Determinants of Voluntary Audit in Micro-Entities : A qualitative study of micro-entities in Skellefteå

    University essay from Handelshögskolan vid Umeå universitet; Företagsekonomi

    Author : Franziska Schöps; Elin Persson; [2012]
    Keywords : Voluntary Audit; Micro-Entities;

    Abstract : Abstract Smaller companies have less manpower then larger companies to manage administrative tasks. EU has made it possible for member states to reduce the accounting and audit requirements for small companies and Sweden introduced the option of voluntary audit from the fiscal year of 2011 for micro-entities that do not exceed the threshold values of 3 employees, 3 MSEK turnover and 1. READ MORE

  6. 5. Energy companies becoming energy service providers : A comparative study between Denmark and Sweden

    University essay from Energisystem; Tekniska högskolan

    Author : Elin Dahl; [2012]
    Keywords : Energy services; energy efficiency; energy companies; driving factors; barriers;

    Abstract : Energy efficiency is important – but an energy saving potential has yet to reach its full range. Energy services are means to reach that potential and energy companies are stressed as important actors into creating an established market for energy services. READ MORE