In 2010 the mandatory audit was abolished for small companies in Sweden. Today, 14% of the companies choose to voluntarily be revised despite the fact that obligation under the law does not exist. The purpose of this study is to explore what drives these companies to have a voluntary audit. As part of the aim, this study explores what audit firms are demanded to the greatest extent of its clients, after the abolishment of the mandatory audit as well as whether the characteristics of the auditor may be significant. The analysis is based on data from 4 000 annual reports from 1 000 Swedish small companies where annual reports from 2010 to 2014 were reviewed. The results indicate that companies with high total assets and high debt (D/E) have a positive relationship with voluntary audit. Furthermore, it was found that authorized accountants are demanded to a greater extent than approved auditors are. No significant differences were found between audit firms in this aspect. This study contributes to the previous literature, as it is the first of its kind to analyze drivers of voluntary auditing from a Swedish context where economic, legal and cultural aspects are different from other countries. In addition, this study analyzes what audit firms that are demanded to the greatest extent of its clients, which has not been included in previous studies regarding voluntary audit. / År 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. 14 % av bolagen väljer idag att frivilligt bli reviderade trots att skyldighet enligt lag ej föreligger. Syftet med denna studie är att utforska vad som driver dessa bolag att ha frivillig revision. Som en del i syftet ingår även att studera vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter efter slopandet av revisionsplikten samt om egenskaperna hos revisorn kan ha betydelse. Analysen baseras på data från 4 000 årsrapporter från 1 000 svenska små aktiebolag. Årsrapporterna från 2010 till 2014 har granskats. Resultaten tyder på att bolag med hög balansomslutning och hög skuldsättning (S/E) har ett positivt samband med frivillig revision. Vidare visade det sig att auktoriserade revisorer efterfrågas i större utsträckning än vad godkända revisorer gör. Inga väsentliga skillnader kunde dock hittas mellan revisionsbyråerna i denna aspekt. Denna studie bidrar till den tidigare litteraturen eftersom den är den första i sitt slag att analysera vilka faktorer som driver frivillig revision utifrån en svensk kontext där ekonomiska, juridiska och kulturella aspekter skiljer sig från andra länder. Dessutom analyserar studien vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter, något som tidigare inte inkluderats i studier om revisionsplikten.

Bakgrund: År 2010 avskaffades revisionsplikten för småbolag i Sverige. Detta medförde att mindre bolag frivilligt kunde välja att anlita revision eller inte. I dagsläget väljer 25 % av bolagen att anlita revisor. Syfte: Syftet med uppsatsen är att undersöka varför småföretag väljer att anlita en revisor trots avskaffandet av revisionsplikten. Studien kommer att undersöka faktorerna som bidrar till att revision efterfrågas. Metod: Primärdata har samlats in genom kvalitativa och kvantitativa forskningsmetoder. Den kvalitativa ansatsen består av intervjuer med småföretagare inom tjänstesektorn och handelsbranschen. För att få mer djupgående information om huvudämnet har intervjuer även skett med en auktoriserad revisor och en jurist som suttit med som representant för Företagarna i den statliga utredningen som föreslog avskaffandet av revisionsplikten. Den kvantitativa metoden utgörsav en enkätundersökning som besvarats av 130 småföretag. Slutsats: Vår slutsats är att efterfrågan på revision beror på flera faktorer och de faktorerna som har konstaterats ha en inverkan på att mindre bolag efterfrågar revision är intressenter, internnytta, rådgivning, företagsstorlek, outsourcing och branschtillhörighet. / Background: The abolishment of mandatory auditin Sweden was in 2010. This caused that smaller companies could voluntarly choose between to beaudited or not. Today,25 % of the smaller companies voluntarly choose to be audited. Purpose:The pupose with this study is to examine why smaller companies choose to hire an accountant although the abolishment of mandatory audit. The study will investigate which factors that causes demand of audit. Method: Primary data has been collected through a qualitative and a quantitative research method. The qualitative method has been collected through interviews with small companies in the service and tradesector. To get more detailed information about the main subject, interviewshasconductedwithacertifiedaccountantandwithalawyerwhoas adelegateon thebehalfofthe business association(Företagarna)in the stateinvestigation thatsuggested abolitionofmandatoryauditonsmallercompanies.The quantitative method consists of a survey answered by 130 small businesses. Conclusion: The conclusion is that the demand on auditing depends on several factors and the factors that have been identified as having an impact on smaller companies requesting the auditis stakeholders, internal benefits, consulting, companysize outsourcing and industryaffiliation.

The aim of the thesis is to define the cathegory of peremptory rules in private international law and to describe their specific use in the commercial domain compared to business to consumer contractual relations. The reason for my research was my concern for the conflict between the formal possibility to conclude a contract and the actual enforceability of the contractual claims before a court or before alternative dispute resolution bodies in the domain of private international law. A major part of the thesis uses an analytical approach and a grammatical, teleological and logical interpretation of the mentioned legal instruments. The final part is grounded on the legal comparation of several laws across different countries and thus demonstrating how different approaches to peremtory rules may influence the actual interpetation of various legal relations and the contractual liberty in general. The thesis is composed of four chapters and a conclusion. To begin with, the first chapter focuses on the peremptory rules in international commercial relations as a whole. It aims to define the core notion of the peremptory rules. It also reals with a personal and material scope of the thesis - the particularities of commercial relations. Furthermore, the second chapter examines the application of the...

In this paper we examine contractual and non-contractual obligations in situations involving a conflict of law. The special emphasis is given to overriding mandatory rules, the importance and impacts of these rules of law on civil and commercial relations with international element. This thesis is composed of four parts and each of them is subdivided into further sections and paragraphs. In the first part, we introduce the general theory as theoretical base of the subject and we define the key terms. The question concerning the role of Czech courts in the application of foreign law is also mentioned. Subsequently, we analyze national Czech legislation and we focus on the relevant provisions contained in the draft of new Private International Law Act. By becoming Member State of the European Union in 2004, Czech Republic undertook to accede to the 1980 Rome Convention on the law applicable to contractual obligations. Second chapter is dedicated to this international treaty which has clarified the concept of "mandatory rules" but has also given rise to some qualification problems. We discuss the relationship between overriding mandatory rules and protective mandatory rules (particularly rules of consumer and labour law) and present the main approaches to this problem. Rome I and Rome II regulations...

The goal of this thesis is to analyze international license contract institute, the function and the position it occupies in the sphere of international business with incorporeal goods and legal regime which it, on the level of the Czech rule of law and European Union law, is subject to. The thesis consists of four parts. The first part focuses on the institute of contractual license in general. It outlines its conception and basic definitional framework. It reflects the function and the position which the institute of license contract occupies in the Czech rule of law as well as its shift within the framework of Czech private law recodification. It presents diverse typology of contractual license and in the process it thoroughly focuses on its modifications, respectively on marginal agreement models such as franchise agreement and know how agreement. The second part of the thesis continues with text dedicated to the institute of license contract with international element. It presents its general classification and it also analyzes sources of its modification. The third part of the thesis treats legal regime which the international license contract is subject to, and the focal point of the text lies in the union modification included in the Rome Convention and in Regulation Rome I. The problem is discussed...

La formation professionnelle continue (FPC) s'est largement développée depuis les années 2000 et les salariés souhaitant maintenir leur employabilité n'ont d'autre choix que de participer à des formations, volontairement ou par obligation, cette dernière situation étant répandue. Mais, selon Deci et Ryan (2000), en cas de régulation externe la personne a moins tendance à s’engager. Nous nous interrogeons sur les processus individuels dans cette situation. Dans le cadre de la psychologie sociocognitive avec le modèle de la causalité triadique réciproque (Bandura, 1985), nous recourons aux concepts de valeur perçue de la formation (Eccles et Wigfield, 1989), d'engagement (Bourgeois, 2009 et Brault-Labbé et Dubé, 2009) et d’apprenance (Carré, 2005). Nous menons deux études empiriques. La première est basée sur des entretiens non directifs (n = 91) dont les verbatim font l’objet d’une analyse thématique manuelle complétée par une analyse lexicométrique. La seconde s’appuie sur la diffusion d’un questionnaire auprès d’un échantillon aléatoire (n = 581) et nous effectuons une analyse factorielle des correspondances des réponses. Ces études montrent l'influence de la valeur perçue sur l'engagement, ce dernier n'étant affecté qu’à la marge par la perception du statut obligatoire. Ainsi, le processus d’intériorisation décrit par Deci et Ryan (2000) peut se déplier en situation de régulation initiale exclusivement externe. En outre, la valeur perçue de la formation renforce la légitimité perçue du statut obligatoire. De plus, les stagiaires possédant une apprenance élevée justifient autant leur engagement que leur désengagement. Enfin, ceux dotés d’une apprenance plutôt fragile en situation formelle développent plus que les autres la composante comportementale de l’engagement. / Continuing vocational training (CVT) has largely developed since the 2000s and employees wishing to remain competitive in their field are required to participate in training courses, on a voluntary or mandatory basis, the latter situation being widespread. But according to Deci and Ryan (2000), in the case of external regulation, the person is less involded. We wonder about the individual processes in such a situation. In the framework of sociocognitive psychology with the model of reciprocal triadic causality (Bandura, 1985), we use the concepts of perceived value of training (Eccles and Wigfield, 1989), commitment (Bourgeois, 2009 and Brault-Labbé and Dubé, 2009) and learnance (Carré, 2005). We perform two empirical studies. The first is based on non-directive interviews (n = 91) and we conduct a thematic analysis and a lexicometric analysis on verbatim. The second is based on a questionnaire with a random sample (n = 581) and we perform a factorial correspondence analysis on the responses. These studies show the influence of the perceived value of training courses on the commitment, which is only marginally affected by perceived mandatory status. Thus, the internalization process described by Deci and Ryan (2000) can arise in a situation of exclusively external initial regulation. Furthermore, the perceived value of training courses supports perceived legitimacy of mandatory status. In addition, trainees with a high learnance justify both their commitment and their disengagement. Finally, those with a low disposition to learn in a formal situation develop the behavioral component of commitment more than others.

Syftet med denna uppsats har varit att analysera och förklara utvecklingen av den frivilliga och lagstadgade hållbarhetsredovisningen mellan år 2015 och 2018. Anledningen till detta är att frågor som rör miljön och klimatet blivit allt viktigare i dagens samhälle. Konsekvensen av detta har dels blivit att nya lagstiftningar har instiftats, dels att diverse olika organisationer tagit fram en mängd olika direktiv och ramverk som är frivilliga att följa. För att undersöka denna problematik har empiri tagits fram genom en innehållsanalys där års- och hållbarhetsrapporter har analyserats. Innehållsanalysen har utförts på sju olika företag inom tre branscher. Dessa branscher är dagligvaruhandeln, skogs- och pappersindustrin samt bygg- och anläggningsindustrin.  I analysen har empirin tolkats med hjälp av en teoretisk referensram innehållande följande teorier: legitimitetsteorin, intressentteorin och multi-level governance. Resultatet har visat att den frivilliga rapporteringen blivit allt viktigare för samtliga företag i uppsatsen, detta på grund av att intressenter och investerare idag har högre krav på företagen i dessa frågor. Slutsatsen i arbetet är därav att hållbarhetsredovisning och framförallt den frivilliga delen har utvecklats från att tidigare vara mer ytlig till att idag karaktäriseras av ett mer omfattande arbete. Under analysens första år fanns tendenser till att företag endast kort beskrev sitt hållbarhetsarbete. Detta har utvecklats under analysens sista år då hållbarhetsrapporterna istället innehåller en mer djupgående och omfattande beskrivning. Det innebär att både förarbete och resultat av hållbarhetsarbetet beskrivs. / The purpose of this paper has been to analyze and explain the development of the voluntary and mandatory sustainability reporting between 2015 and 2018. The reason behind is that issues relating to the environment and the climate have become increasingly important in today's society. The consequence has been that legislation has been instituted, but also that organizations have produced a variety of directives that are voluntary to follow. In order to investigate this problem, empirical data has been developed through a content analysis where annual and sustainability reports have been analyzed. The content analysis has been implemented on seven different companies within three industries. These industries are the grocery trade, the forest and paper industry and the construction industry.  The analysis has been interpreted by a theoretical framework containing the theory of legitimacy, stakeholder theory and multi-level governance. The result has shown that the voluntary reporting has become increasingly important for all companies in the paper. The reason behind is that stakeholders today have higher demands on the companies. The conclusion is therefore that the sustainability report and, above all, the voluntary part have evolved from earlier being more superficial to today being characterized by a more extensive work. During the first year of the analysis, companies tended to only briefly describe their sustainability work. This has been developed during the last year of the analysis as it now contains a more comprehensive description. This means that both preliminary work and results of the sustainability work are described.

Introdução: Em diversos países, inclusive no Brasil, a fortificação de alimentos com ácido fólico (AF) foi adotada como política pública de prevenção e combate à deficiência nutricional da vitamina, motivados principalmente pela redução da incidência dos defeitos do tubo neural. No período pós-fortificação observa-se tanto a evolução positiva do consumo e nível sérico da vitamina quanto a diminuição da concentração plasmática de homocisteína, e ainda, o aumento do ácido fólico não metabolizado na maioria desses países. Não se conhece ainda os efeitos biológicos do AFNM, no entanto, considera-se que o AFNM pode ser um fator relevante nas questões de segurança associadas com alto consumo de AF. Objetivo: Avaliar o consumo dietético e nível de folato, homocisteína e ácido fólico não metabolizado após a fortificação mandatória de alimentos com ácido fólico, e a interação com os polimorfismos envolvidos no metabolismo do folato e homocisteína. Metodologia: Os dados foram oriundos do estudo transversal de base populacional ISA Capital 2008 conduzido em uma amostra representativa de residentes do município de São Paulo, de ambos os sexos, e com idade acima de 14 anos. Coletou-se recordatórios alimentares de 24 horas e amostra de sangue em jejum de 12 horas para análises bioquímicas e moleculares. As análises estatísticas foram realizadas no programa STATA®, versão 13.0, com nível de significância de 5 por cento . Resultados: O estudo foi conduzido em 750 indivíduos, sendo 53,1 por cento mulheres e média de idade 40,7 (IC95 por cento 38,8-42,5) anos. A média de consumo e nível de folato foi de 375,8 (IC95 por cento 363,0-388,6) mcg/dia e 13 (IC95 por cento 12,0-13,9) ng/ml, respectivamente. Apenas 1,76 por cento da população apresentou deficiência de folato (<3ng/ml). Foi 5 detectado AFNM em 79,8 por cento da população com média plasmática de 2,4 (IC95 por cento 2,1-2,7) ng/ml. No modelo linear generalizado para previsão de AFNM, nível de folato (p<0,001), idade (p<0,001), tabagismo (p=0,002), raça (p<0,001) e concentrações de B6 (p<0,001), além disso, a interação de homozigotos e heterozigotos para a deleção de pares de base da DHFR e nível de folato (p=0,003) foram efeitos significantes. Tem-se um aumento relativo esperado de 3 por cento no AFNM se aumentarmos em 1 ng/ml o nível de folato médio, considerando fixas as demais variáveis do modelo. Conclusão: Nota-se baixa prevalência da deficiência da vitamina e alta prevalência dos níveis detectáveis de AFNM na população decorrente do aumento do nível de folato. Todavia, apesar do aparente sucesso da fortificação de alimentos com ácido fólico, a comunidade científica não é unânime na aprovação de políticas de fortificação mandatória e do uso indiscriminado de suplementos. Recomenda-se um monitoramento constante para evitar que a população seja exposta a altas doses da vitamina, e consequentemente, efeitos adversos à saúde. / Introduction: Food fortification is an important strategy in public health policy for controlling micronutrient malnutrition, and a major contributory factor in the eradication of micronutrients deficiencies. Motivated by the reduction in the occurrence of neural tube defects, countries worldwide, including Brazil, adopted food fortification with folic acid (FA). Folic acid fortification has increased dietary intakes of folic acid and folate status, but it is also associated with the presence of circulating FA. Although the metabolism and biological effects of circulating of folic acid are not well known, it may be a contributing factor in safety concerns associated with high oral doses of folic acid. Objective: To assess the folate intake and status, homocysteine and circulating FA after mandatory fortification with folic acid, and interaction with polymorphisms involved in 1-carbon metabolism. Material and Methods: Data were from 750 individuals aged > 14 years old who participated of a cross-sectional population-based survey in Sao Paulo City-Brazil. Fasting blood samples and information about food intake based on two measures of 24 hour food recall were collected. All analyses were carried out using STATA (version 13.0) and p-value <.05 was considered to be statistically significant in all tests. Results: Results were from 750 individuals. Women accounted for 53.1 per cent of the population and average age was 40.7 (IC95 per cent 38.8-42.5) years. The overall mean folate intake and folate concentration were 375.8 (95 per cent CI: 363.0-388.6) mcg/day of DFE and 13 (95 per cent CI: 12-14) ng/mL, respectively. Only 1.76 per cent of 7 population had folate deficiency (<3 ng/mL). Circulating FA was detected in 79.8 per cent of the population with a mean concentration of 2.4 (95 per cent CI: 2.1-2.7) pmol/ml. Effects of total folate concentration (p<0.001), age (p<0.001), current smoker (p=0.002), race (p<0.000) and vitamin B6 (p<0.001) as well as interaction between folate concentration and 19-base pair deletion polymorphism in DHFR (p=0.003) were found in the model to predict the circulating FA. An increase of one ng/mL in folate concentrate was associated with increased of 3 per cent in circulating FA. Conclusions: There is low prevalence of folate deficiency and high prevalence of detectable levels of circulating FA the population. The fortification effectively increased folate status and folic acid intake, and had a notable influence on rankings of food contributors of folate intake. Although the success of folic acid fortification was observed in many countries, the scientific community is not unanimous in approval of mandatory fortification policies and the indiscriminate use of supplements. The monitoring is recommended to guarantee the safety of exposure to folic acid, and avoiding adverse health effects.

Estudo de abordagem qualitativa que teve como objetivos conhecer e analisar a percepção dos profissionais de saúde e dos usuários do SUS, sobre a violência de gênero e a compreensão da notificação compulsória de violência contra a mulher no conjunto das ações de enfrentamento, a fim de elencar subsídios para elaboração de um projeto conjunto de intervenção na realidade. O estudo foi realizado com profissionais de saúde representantes das doze unidades da Estratégia de Saúde da Família do Distrito do Capão Redondo, profissionais da Coordenadoria Regional de Saúde Sul e usuários do SUS da mesma região. Os dados foram coletados durante a realização de três sessões de uma Oficina de Trabalho em que os discursos grupais foram gravados, transcritos e submetidos à análise de conteúdo. Os resultados foram analisados segundo as categorias analíticas de gênero e violência de gênero. Os resultados mostram que os grupos possuem uma visão conservadora acerca da construção da masculinidade e feminilidade, evidente pela confirmação de papéis idealizados para o homem e para a mulher, revelando estereótipos próprios do senso comum: homem - provedor e mulher - cuidadora. O grupo reconhece a violência de gênero como violação dos direitos humanos e a interface que ela possui com a saúde. As dificuldades de enfrentamento encontram-se no despreparo dos profissionais de saúde quanto ao reconhecimento e atendimento às mulheres em situação de violência. Associado a isso, está o desconhecimento dos caminhos utilizados para o enfrentamento do problema. Quanto à notificação compulsória da violência, constatou-se que reconhecem a inexistência da utilização do serviço, a despeito da sua importância para conferir visibilidade aos casos de violência. Consideram importante a elaboração de políticas públicas a partir da realidade constatada. No entanto, não diferenciam a notificação compulsória da denúncia por meio de Boletim de Ocorrência. O desconhecimento de todo o processo que envolve a notificação de violência gera desconforto e medo tanto nos profissionais quanto nos usuários. As propostas de intervenção discutidas pelo grupo incluem a capacitação dos profissionais de saúde para o atendimento e a realização da notificação, associada à definição de fluxos e à construção de uma rede de atenção às mulheres em situação de violência. / Qualitative approach study with the objective of knowing and analyzing the perceptions of health professionals and SUS users about violence of gender and their understanding of the mandatory report of violence against women in the set of actions for facing the problem, in order to recruit subsidy for the elaboration of a combined project of intervention in that reality. The study was performed with health professionals representing the twelve units of Family Health Strategy of the District of Capao Redondo, professionals from the Southern Regional Health Coordination and SUS users from that same region. Data was collected during three sessions of a Workshop when the group discussions were recorded, transcribed and submitted for content analysis. The results were analyzed according to the analytical categories of gender and gender violence. The end results reveal that the groups possess a conservative vision about the construction of masculinity and femininity. This was evidenced by the confirmation of roles idealized for man and woman, which revealed common sense stereotypes: man provider and woman keeper. The group recognizes that violence of gender is a violation of human rights and that it interferes with health. Setbacks in facing the situation reside in the health professionals lack of preparation regarding the recognition and service to women in violence situations. Associated with that, is the lack of knowledge regarding the ways to face the problem. As for the mandatory report of violence, it was found that they recognize this service is not used, despite its importance to confer visibility to violence cases. They consider important the elaboration of public politics based on the reality found out. However, they do not differentiate the report [notification] and the accusation (Police Report). The lack of knowledge about the entire process involving the report of violence generates discomfort and fear both in professionals and users. The intervention proposals discussed by the group include enabling health professionals to serve and to use the report associated with the definition of flow and the development of an attention network to serve women in violence situations.

O propósito central deste estudo é investigar se existe um prazo \"ótimo\" para o rodízio mandatório de firmas de auditoria no Brasil. Primeiramente, buscou-se evidências através da percepção de agentes do mercado para fundamentar o desenvolvimento de um modelo de estudo da qualidade de auditoria em função do tempo de relacionamento auditor-auditado tenure, considerando de forma isolada o efeito da tenure nas vertentes da qualidade, competência e independência, de acordo com o conceito de DeAngelo (1981b). Com base em um modelo quadrático, que consiste em uma simplificação do modelo originalmente proposto, foi realizada uma aplicação empírica com dados de companhias abertas brasileiras, listadas na Bovespa, referente ao período de 1998 a 2016. Os resultados sugerem ser possível estimar o prazo \"ótimo\" para o rodízio mandatório de firmas de auditoria em aproximadamente 5,7 anos. Testes adicionais foram realizados para conferir robustez a este resultado, indicando que o prazo \"ótimo\" seria em torno de 6 e 8,8 anos. Esses resultados indicam, portanto, que o prazo atualmente utilizado pela CVM (5 anos para empresas que não têm comitê de auditoria estatutário e 10 anos para as que têm) é compatível com os prazos estimados para se estabelecer o maior nível de qualidade média de auditoria possível. Tendo em vista que os prazos estimados são superiores a 5 anos, talvez não haja prejuízos, no que se refere à maximização da qualidade média da auditoria, se o prazo atualmente adotado for ligeiramente estendido. / The aim of this work is to investigate whether there is an \"optimal\" period for the mandatory audit firm rotation in Brazil. Firstly, evidence was sought through the perception of market agents to support the development of a model of audit quality as a function of the audit tenure, considering separately the effects of audit tenure on the audit quality components, competence and independence, according to DeAngelo\'s (1981b) concept. Based on a quadratic model, which consists of a simplification of the model originally proposed, an empirical application was made with data from Brazilian companies, listed on Bovespa, for the period from 1998 to 2016. The results suggest that it is possible to estimate an \"optimal\" audit tenure period for the mandatory audit firm rotation in Brazil around 5.7 years. Additional tests were performed to give robustness to the results, indicating that the \"optimal\" period would be around 6 and 8.8 years. These results indicate, therefore, that the term currently used by the CVM (5 years for companies that do not have statutory audit committee and 10 years for those that have) is compatible with the estimated terms to establish the highest possible level of the average audit quality. Given that the estimated timeframe is greater than 5 years, there may be no impairment in maximizing the average audit quality if the current rotation period is slightly extended.