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Åbo-tryck i Linköping : Beskrivning av finska disserationer från tiden 1642-1827 i Linköping och deras proveniens / Prints from Turko in Linköping : Finnish Theses from Period 1642-1827 in Linköping in Sweden and their ProvenanceJauhiainen, Veikko January 1996 (has links)
In the old university of Turku there were written about 4 400 theses. About 1100 of them havefound their way to Linköping in Sweden. This paper describes these theses, new variants whichwere found and some characteristics of their provenance. They are compared with the largebibliography over theses from Turku by Vallinkoski. A couple of theses with completeinformation which have not been available since 1827 were found. Several new variants werefound and together with the known variants they have increased our knowledge about use oftheses by students. Different variants could be designed to thank people at the Academy and inTurku, to thank people at home in Sweden who have contributed to the costsome studies andvery often to the bishop of the students home-diocese. There are even examples of wbichdifferent variants were printed for different dioceses.Theses from time before 1713 are quite few, about 150. They seem to have come to the libraryby private persons, mostly by priests who studied in Turku. No signs of other forms of distributioncan be seen.There are many more theses from the period 1722-1827. The collection is anonymous withhundreds of theses which never have been opened. This and other facts indicate amassdistribution. The author presumes that this massdistribution is connected with the exchangeof publications that started in Sweden in the 1740s initiated by the Uppsala university.
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Srovnání účetní a daňové problematiky České republiky a Finska / The comparison of the accounting and tax field of the Czech Republic and FinlandTomšů, Hana January 2016 (has links)
The thesis is focused on an accounting and a tax field of the selected countries, the Czech Republic and Finland. The aim of this thesis is to analyse the accounting and tax system of the chosen countries and its reciprocal comparison. The present form of the financial accounting in both countries was influenced by their economic and political development and by other elements through many years. These factors and their impact on the accounting field are described and reviewed in the first part of the thesis. The second part is focused on the comparison of the tax field of both states which is related with an accounting. Among others, the characteristics of the tax system influence the behaviour of people (persons, entities) in connection with their international (and domestic) business activities. The most suitable indicator chosen for comparison of the tax burden between the Czech Republic and Finland is the consolidated tax quota. Due to the interaction to the accounting, there was an emphasis on the differences in the structure of corporate income tax in connection with the comparison of the tax systems.
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