Essays about: "accounting and law"

Showing result 1 - 5 of 51 essays containing the words accounting and law.

1. 1. EU Copyright and Competition Law - "Under which conditions may a refusal to license copyright-protected content constitute an abuse of a dominant position?"

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ariana Qerimaj; [2023]
   Keywords : EU; Copyright Law; Competition Law; Intellectual Property Rights; Article 102 TFEU; Magill; IMS Health; Refusal to license; Abuse of dominant position; Law and Political Science;

   Abstract : The topic that this thesis aims to investigate is that of the intersection of intellectual property rights (more specifically copyright) and EU competition law. The research is carried out with the purpose of exploring the following two questions; namely to what extent the interest of further competition is reflected internally within the scope of copyright protection, as well as, under what conditions a refusal to license a copyright-protected work constitutes an abuse of a dominant position according to Article 102 TFEU. READ MORE

3. 2. The assurance of sustainability information

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Wilhelm Ewert; Tobias Tillgren; [2023]
   Keywords : Sustainability Assurance; Corporate Sustainability Reporting Directive; Accounting Firms; Professional Associations; Institutional Work; Business and Economics;

   Abstract : The thesis researches work undertaken by big accounting firms and the professional association FAR to promote sustainability assurance in a Swedish context from the perspective of institutional work theory. The transposition of the CSRD into Swedish law constitutes a motivation for the study. READ MORE

4. 3. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Henric Mörch; Hampus Hällgren; [2022]
   Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

   Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE

5. 4. Current implications of the war in Ukraine on women’s rights.

   University essay from Linköpings universitet/Institutionen för tema

   Author : Mariia Makovetska; [2022]
   Keywords : women’s rights; Ukraine; war refugees; human rights; gender order; parenthood;

   Abstract : In February 2022 the lives of millions of people all over Europe have been divided into two parts – before and after the full-scale Russian invasion of Ukraine. Fearing for their lives, 5,2 million Ukrainians were forced to relocate to neighbouring countries, women and children accounting for about 90% of all refugees leaving Ukraine, as with few exceptions men are prohibited from leaving Ukraine by law. READ MORE

6. 5. Sustainability Reports and the Missing of One Official Standard : Consequence for Audit Quality

   University essay from Umeå universitet/Företagsekonomi

   Author : Saron Bruno; Said Shariff; [2022]
   Keywords : Accounting standards; Sustainability Reporting; Auditing and Assurance;

   Abstract : Sustainability reporting has been increasing in popularity in the last decade giving medium tolarge companies a tool to communicate with their users about their sustainability activity. Asglobalization and technology were introduced and increased in demand many violations startedby companies including human right violation, economic inequality, pollution, etc. READ MORE