Thesis (M.Pharm. (Pharmacy Practice))---North-West University, Potchefstroom Campus, 2008.

Bokföringsnämnden startade år 2004 ett projekt för att ta fram nya regelverk, det så kallade K-projektet. Syftet med K-regelverken är att utformningen för årsredovisning finns samlat på ett ställe. K-projektet är uppdelat i fyra kategorier där företag kategoriseras in beroende på storlek.Från den 1 januari 2014 måste företag tillämpa ett K-regelverk. För en del företag finns möjligheten att välja vilket regelverk av K2 respektive K3 de vill tillämpa. Företag som får välja regelverk och som i nuläget tillämpar K2 men kommer att expandera och få nya intressenter bör byta till K3. Detta för att intressenterna vill ha en mer utförlig redovisning för att kunna bedöma företagets finansiella situation. Byte från K2 till K3 kan anses vara ett byte av redovisningsprincip vilket kan innebära stora skillnader i redovisningen. Syftet med studien är att redogöra för vilka konsekvenser som uppstår i ingångsbalansräkningen vid byte från K2 till K3. Vidare syftar studien till att redogöra för eventuella skattemässiga konsekvenser för företag som genomgår bytet.I genomförandet av studien har en deskriptiv analys använts för att beskriva ett antal aspekter som undersöks. Vid byte från K2 till K3 ska en ingångsbalansräkning upprättas. För att tydliggöra konsekvenserna i samband med ingångsbalansräkningen har typfall använts i studien för att på ett pedagogiskt sätt kunna visa konsekvenserna vid byte.Genom studien kan vi konstatera att det uppstår konsekvenser vid byte av regelverk från K2 till K3. Det finns redovisningsmässiga skillnader mellan regelverken. Dessa skillnader justeras direkt via eget kapital och redovisas således inte via resultaträkningen. Justeringarna kan bidra till skattepåverkan för företaget. Trots redovisningsmässiga skillnader som uppstår påverkas ingångsbalansräkningen marginellt utifrån våra typfall. / Bokföringsnämnden launched in 2004 a project to develop new regulations, known as the K-project. The purpose of the K-regulatory systems is that the design of the annual report is gathered in one place. The K-project is divided into four categories in which companies are categorized into depending on size.From 1 January 2014, companies must apply a K-regulation. Some companies have the ability to choose which rules of K2 and K3 they want to apply. Companies which may choose rules and which currently apply K2 but will expand and gain new stakeholders should switch to K3. This because stakeholders want a more detailed reports to assess the company's financial situation. Changing from K2 to K3 can be considered a change in accounting principle, which can mean big differences in the accounts. The purpose of this study is to describe the consequences arising in the opening balance sheet when changing from K2 to K3. Furthermore, the study aims to describe the possible tax implications for companies undergoing change.In the implementation of the study a descriptive analysis used to describe a number of aspects are examined. When changing from K2 to K3, an opening balance sheet is established. To clarify the implications in connection with the opening balance sheet has scenarios used in the study for an educational way to show the consequences of change.Through this study we can conclude that there are consequences when changing the regulations from K2 to K3. There are accounting differences between the regulations. These differences are adjusted directly through equity and are therefore not recognized through the income statement. The adjustments can contribute to the tax impact for the company. Despite the accounting differences arising influenced the opening balance sheet marginally based on our scenarios.This study is written in Swedish.

Den som vill bedriva näringsverksamhet i Sverige kan välja mellan olika bolagsformer, däribland enskild firma, handelsbolag eller aktiebolag. Det finns två typer av aktiebolag, privata och publika, de regleras av bestämmelserna i aktiebolagslagen och aktiebolagsförordningen. Bestämmelserna i dessa författningar härstammar till viss del från de bolagsrättsliga direktiv som EU har beslutat ska gälla inom unionen. Det sker ständiga förändringar på bolagsrättens område, både avseende de gemenskapsrättsliga reglerna från EU och de nationella bestämmelserna i Sverige. Europeiska kommissionen har ansett det som nödvändigt att även se över samtliga bolagsdirektiv för att underlätta det administrativa arbete som åligger, framförallt, mindre bolag inom unionen. Kommissionen ansåg även i samma utredning det angeläget att varje medlemsstat såg över deras nationella regelverk för att minska den administrativa bördan för små bolag. Sveriges regering utfärdade i september 2007 ett direktiv till syfte att minska den administrativa bördan och skapa enklare regler för små privata aktiebolag. Utredningens resultat var färdigt i april 2009 och presenterades i SOU 2009:34. Resultatet av utredningen omfattar flertalet förändringar vad gäller såväl aktiebolagslagen som aktiebolagsförordningen. Det är målsättningen regeringen hade med utredningen och de förenklingar som föreslås som är föremål för denna uppsats. Syftet med uppsatsen är att analysera tre av förändringarna och förenklingarna. De tre områden som kommer att behandlas i denna uppsats är bolagets bildande, aktiebrev och aktiebok samt bolagets organisation. Uppsatsen kommer att utgå ifrån den målsättning regeringen hade när de tillsatte en utredning nämligen att minska små privata aktiebolags administrativa bördor och kostnader, att få ekonomisk tillväxt och ökad sysselsättning samt att de förenklingar som föreslås inte får sänka skyddet för borgenärer, arbetet mot ekonomisk brottslighet eller skattekontroll. De slutsatser som presenteras i denna uppsats är att förenklingarna som utredningen har föreslagit uppfyller den målsättning som regeringen hade när de tillsatte en utredare. Enligt författarens mening finns det dock vissa andra områden som utredaren kunde ha undersökt då det finns en tydlig problematik avseende bland annat möjligheter till utträde ur ett privat aktiebolag. Det ska även nämnas att utredningen enbart behandlar de bolagsrättsliga reglerna, det finns andra regler som kan vara av intresse att utreda, till exempel skatteregler för privata aktiebolag. / A person who wants to run business in Sweden can choose between different types of associations, including sole trading, partnerships or limited liability companies. There are two types of limited liability companies in Sweden, private and public, which are governed by the provisions of the Companies Act and the Companies ordinance. Parts of the provisions in these two regulations are derived from directives on corporate law that the EU has decided shall apply in the union. There are constant changes in corporate law regarding both the legal provisions from the EU and due to changes in the national legislation in Sweden. The European Commission has considered it necessary to review all corporate law directives in order to ease the administrative work for, in particular, smaller companies within the Union. The Commission also indicated in the same decision that it is necessary for each member state to review and reduce the administrative burden for small companies due to the national legislation. The Swedish Government issued a directive in September 2007 with the aim to reduce the administrative burden and to create simpler rules for small private limited liability companies. The result of the directive was completed in April 2009 and was presented in SOU 2009:34. The investigations result included several changes both to the Swedish Companies Act and Companies Ordinance. It is the purpose that the Government had when they appointed an investigation that is the subject of this thesis. The purpose of this thesis is to analyze three of the changes that the investigation has presented. The three changes that will be subject to this thesis is the establishment of a company, the share certificates and share register and companies organization. The thesis will be based on three goals that the government had when they set up an investigation, to reduce the administrative burden and cost for small private limited liability companies, to establish economic growth and increase employment and finally not to reduce the protection for creditors and the work against economic crime. The conclusion presented in this thesis is that the simplifications that the investigation had as purpose to fulfil, partially meets the goal the Government had. According to the author's opinion there are some areas that the investigation could have reviewed, such as the possibility for a shareholder to sell the shares in a private limited liability company.

Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką apskaitos politikos formavimui. Uždaviniai: • įvertinti Tarptautinių apskaitos standartų svarbą bei būtinumą; • sugrupuoti TAS pagal turinį ir nagrinėjamų klausimų esmę; • išnagrinėti tarptautinės ir nacionalinės apskaitos reglamentacijos ypatumus; • įvertinti tarptautinių apskaitos standartų taikymo praktiką Lietuvoje, bei nustatyti TAS taikymo privalumus ir trūkumus; • išskirti perėjimo prie TAS etapus; • išnagrinėti, perėjimo prie TAS įtaką įmonių apskaitos politikai formuoti. Tyrimo metodai. Sisteminė ir lyginamoji mokslinės literatūros šaltinių analizė, sintezė, loginė analizė, anketinė apklausa, apibendrinimas. Studijuojant mokslinę literatūrą apie tarptautinius apskaitos standartus įvertinta jų svarba ir būtinumas, apklausos metu nustatyti tarptautinių apskaitos standartų taikymo Lietuvos įmonėse privalumai ir trūkumai, išskirti perėjimo prie TAS etapai bei išanalizuota perėjimo prie TAS įtaka apskaitos politikai. / The object of research: International accounting standards. Research aim: After analyzing international accounting standards use necessity and practical experience in Lithuania foresee the stages of international accounting standards and reveal standards impact for the accounting policy formation. Objectives: • evaluate international accounting standards importance and necessity; • to group international accounting standards according the essence of considered questions; • explore international and national accounting regulation peculiarity; • evaluate international accounting standards practical uses in Lithuanian and identify their advantages and disadvantages; • exclude passing to IAS stages; • analyze the IAS passing impact for firm accounting policy. Research methods: Systematical and comparative scientific literatures analyze, synthesis, logical analyze, empirical investigation, conclusion. Studying scientific literature about international accounting standards I evaluated its importance and necessity, doing empirical investigation were identified international accounting standards advantages and disadvantages use in Lithuanian firms, were excluded passing to IAS stages and analyzed IAS impact for accounting policy.

Visam pasaulyje stebimos tendencijos ieškinių dėl gydymo metu patirtos žalos daugėjimo, kurios neabejotinai palies ir Lietuvą. Gydytojų ir paciento santykių institutas formavosi įtakojamas etikos, teisės ir medicinos mokslų. Šių mokslų specifikos nepakankamas įvertinimas, sprendžiant gydytojų civilinės atsakomybės klausimus, kaip ir netinkamas šių santykių teisinis reguliavimas ir teismų formuojama teisės normų aiškinimo praktika, žinomi, kaip svarbiausi veiksniai įtakojantys „gynybinės medicinos“ praktikavimą, darantį didelę žalą sveikatos priežiūros sistemos finansiniams ištekliams ir sukeliantį papildomos žalos riziką pacientams. Gynybinę mediciną nuo rūpestingo ir atidaus gydytojo pareigos vykdymo skiria labai plona ir lengvai peržengiama linija. Lietuvoje esantis sveikatos priežiūros paslaugų teisinio reguliavimo nenuoseklumas, vieningo gydytojų etikos kodekso nebuvimas, neįgyvendinta bendrų diagnostikos ir gydymo metodikų koncepcija, sukelia teorinį pavojų atsirasti naujoms civilinės atsakomybės taikymo problemoms. Teismų praktikoje įtvirtintas maksimaliai atidaus, rūpestingo ir kvalifikuoto gydytojo elgesio standartas, vertinant jį pasaulinės teismų praktikos ir medicinos specifikos požiūriu, turi būti keistinas, kaip nustatantis nerealius ir neįgyvendinamus kriterijus, galinčius tapti pagrindu neteisingam gydytojų civilinės atsakomybės taikymui. Skirtingai nuo aiškių kriterijų vertinant paciento informavimo institutą, priežastinio ryšio nustatymas, bylose dėl gydytojų... [toliau žr. visą tekstą] / All over the world we observe a tendency for the increase of claims for damages of treatment that will with no doubt come to Lithuania. The establishment of the institute of doctor and patient was influenced by the science of ethics, law and medicine. The fact that these sciences were underestimated when discussing doctors’ liability as well as improper legal regulation and explanation of normative legal acts formed by courts are the main factors that brought “defensive medicine” in practice, that makes a lot of harm to the formation of the health care system financial recourses and puts the patients in the risk of getting additional damage. Thoughtful and attentive doctors’ duties and “defensive medicine” is separated by a hairline which is easy to trespass. The incoherence of the health care legal regulations in Lithuania, the non-existence of united doctors’ ethic code, the unfulfilled concept of diagnosis and treatment bring a danger of emerging new problems in applying the civil liability. A standard of most attentive, careful and qualified doctor treatment is established in court practice. It has to change taking into consideration the worldwide court practice and particularities of medicine as that sets unrealistic and impracticable criteria, which makes base for misapplication of doctors’ civil liability. Differently from the clear criteria for the evaluation of the institute of patient information, the establishment of causality in cases of doctors’ civil liability... [to full text]

Šiame darbe yra analizuojamos Tarptautinės sveikatos priežiūros taisyklės, aptariant jų istoriją, pagrindinius principus bei įtaką šiuolaikiniu globalizacijos periodu. Tarptautinės sveikatos taisyklės yra neatsiejama dalis, siekiant išvengti tarptautinio infekcinių ligų plitimo tarptautiniu mastu, netrukdant tarptautinei prekybai bei susisiekimui. Norint išlikti visaverte partnere tarptautinėje erdvėje vystant ekonominę, socialinę padėtį, privalu taisykles įgyvendinti. Lietuva, būdama Pasaulio sveikatos organizacijos, Europos Sąjungos narė, ratifikavo taisykles bei įsipareigojo jas įgyvendinti Lietuvos Respublikos Vyriausybės nutarime iki 2012 metų. Pagrindiniai uždaviniai – suderinti atitinkamus teisės aktus su Taisyklių reikalavimais, užtikrinti tinkamą pasirengimą ir reagavimą į ekstremalias visuomenės sveikatai situacijas, keliančias tarptautinį susirūpinimą, taip pat efektyviai ir laiku koordinuoti tokias situacijas, sustiprinti administracinius gebėjimus, kurių reikia reaguojant į ekstremalias visuomenės sveikatai situacijas, keliančias tarptautinį susirūpinimą. Teisinė bazė yra rengiama pakeičiant/priderinant jau egzistuojančias bei kuriant naujas teisės normas. Lietuvos Respublikos Vyriausybė įsipareigoja teisinę bazę galutinai parengti 2009 metais. / This work is an analysis of the International Health Regulations, discussing their history, basic principles and the impact of globalization in the contemporary period. International Health Regulations are an integral part, to prevent the international spread of infectious diseases internationally, impeding international trade and travel. To remain full–fledged partner in international space development in economic, social situation, the regulations must be implemented. Lithuania as the member of World Health Organization and European Union has ratified the regulations, and undertook implement by the resolution of the Goverment Republic of Lithuania until 2012. The main tasks of harmonizing the legislation with the regulations, are to ensure adequate preparedness and response to emergency public health situations which pose an international concern, as well as an efficient and timely coordination of such situations, to reinforce the administrative capacity needed to respond to emergency public health situations which pose an international concern. The legal framework is being prepared modyfing / adjusting existing and the developing new legal norms. The Government of the Republic of Lithuania commited to finalise legal framework in 2009.

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

There are plenty of things said about the financial industry, an always ongoing debate, to say the least. We have identified a complex situation with three dimensions: Initial public offerings, Venture capital, and Lockup agreements. IPOs are generally difficult to put a price on because the market is not united yet, which creates uncertainties. Venture capital firms invest into startups, often with the incentive of bringing them to an IPO and then make a fast cash out exit. Lockup agreements are contracts that prevent insiders from dumping their shares during a set period in the beginning of the IPO. Additionally, based on the market efficiency theory, a market should always be efficient. But does it play out when these characteristics are affecting each other? The purpose of this research was to investigate whether there are abnormal returns in the financial performance for publicly listed companies on the London Stock Exchange at the end of their lockup period. We sorted on venture capital backed companies and sought to explore differences between VC backed, Non-VC backed firms, and the entire market. The research question for this study is: ‘Does The theoretical aspects of this research’s ontological and epistemological views were set in positivism and objectivism with a deductive approach. The financial performance was key in this research, and it was essential to get ample and appropriate data, therefore a quantitative research method was used with an archival research strategy and explanatory research design. We explored a big research gap in this area after the financial crisis 2008, which made us look at IPOs from 2009 to 2012 with an event window as our time horizon. To answer the research question and fulfill our purpose, four hypotheses were developed with focus on VC backed firms, Non-VC backed firms, the entire market, and one shorter event window. Our results prove that the market efficiency theory does not hold. To answer the research question, we found negative abnormal returns after the lockup expiration date for both Non- VC backed firms and the entire market. However, we were unable to provide a statistically significant result for VC backed firms. There was an extra clear trend during the middle 20 days, and we suggest and encourage to further research with a longer time horizon than [- 20, +20] days.

The past decades New Public Management (NPM) reforms in the public sector have changed how the mechanisms of accountability work. One type of reform is the privatization of public service provision. These services are today often procured with extensive regulations involved. Many academics argue, under the concept of juridification, that legal institutions have a bigger impact than policies in these activities today (Magnussen & Nilssen, 2013; Blichner & Molander, 2008; Laughlin & Broadbent, 1993) and that the legal contract plays an important role in governing them (Camén, 2011; Brown & Potoski, 2005). In this study we explore how the actors involved in provision of public services perceive accountability. We do this by investigating how politicians, civil servants and service providers involved in the provision of public bus services in Sweden perceive their roles, the procurement regulations’ roles and the legal contracts’ roles. We conclude that, in the case where the service provider is a private company, the legal contract plays an important role in how the accountability is perceived by the actors involved. Further research is needed to see if our results also apply to the contexts of other provisions of public services.

It is the aim with this paper, to research the shortcomings experienced in the appeal procedures as contained in the Engineering Profession Act ("EPA"), in order to determine whether the process should be revised or if only certain relevant sections of the EPA should be rewritten. Due to the administrative nature of certain duties of the Council as authorised by the EPA, it makes it inevitable that appeals will follow. It is therefore imperative that the procedures to appeal, must be both functional and effective. The relevant sections of the EPA as well as the appeal procedures of the Health Professions Act's will be researched, taking into account the stipulations of the Constitution and the Promotion of Administrative Justice Act ("PAJA"). Relevant legal administrative principles and doctrines, court judgments, as well as the views of authors are also taken into account. Two major areas of concern in certain sections of the EPA have been identified: • The fact that the whole council has to decide on appeals, and • the fact that such hearings have to take place within a very limited time frame. Relevant court findings have made it clear that decisions made by authorities, have to comply with the requirements set out in the Constitution in coherence with PAJA. In conclusion, based on the Constitutional and the legal administrative requirements, it is found to be necessary to rewrite the relevant sections of the EPA, as well as the rules of appeal, as these do not make the grade at present. / Thesis (LL.M. (Public Law))--North-West University, Potchefstroom Campus, 2009.