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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
61

Dupla incriminação no direito internacional contemporâneo: análise sob a perspectiva do processo de extradição / Double criminality in contemporary international law: analysis from the perspective of the extradition process

Silva, Anamara Osório 09 May 2014 (has links)
A presente dissertação trata da dupla incriminação como condição para a extradição. A dupla incriminação surgiu nos contornos da gramática da extradição, com fundamento na aplicação da legalidade penal e em razões de reciprocidade. Atualmente, também se diz que a dupla incriminação embasa-se no princípio da solidariedade internacional. Todos os 27 tratados de extradição assinados pela República Federativa do Brasil possuem a cláusula da dupla incriminação em seus textos. O Supremo Tribunal Federal considera a dupla incriminação nas ações de extradição sob o viés da legalidade penal e mediante exame acurado dos elementos constitutivos do crime objeto da solicitação estrangeira. O Modelo de Tratado de Extradição da ONU recomenda que não se examine os elementos constitutivos do crime no conceito da dupla incriminação, a qual deve ser compreendida no seu sentido in abstrato. No âmbito da União Européia a dupla incriminação deixou de ser obrigatória para o rol de delitos previstos na Decisão-quadro n. 2002/584. O atual modelo de extradição no Brasil no tocante à dupla incriminação não alcança a efetiva proteção do indivíduo, tampouco reforça a cooperação internacional ou mesmo garante à vítima seu direito fundamental de acesso à Justiça. / The current research concerning to double criminality as a condition to extradition. The double criminality was emerged in the contours of the grammar extradition, was based on the application of criminal legality and reciprocity. Currently also says that the double criminality is based on the international solidarity principle. All of the twenty-seven treaties signed by Federative Republic of Brazil have the requirement of double criminality in their texts. The Brazilian Supreme Court takes into account the double criminality under the bias of the criminal legality and the scrutiny of crimes elements, which are subject the foreign requirement. The UN Draft Extradition Treaty recommends do not assess crimes elements under the double criminality concept, which might understand in the sense of in abstract. Within the European Union the double criminality is not obligatory requirement for some offences established in the Framework Decision n. 2002/584. The current Brazilian extradition model regarding double criminality not achieve the effective individual protection nether reinforces the international cooperation in criminal matters nor even ensures that victim his fundamental right of access to Justice.
62

Ação reivindicatória e o Processo Civil Brasileiro

Porto, Mônica Cristina Monteiro 10 October 2013 (has links)
Made available in DSpace on 2016-04-26T20:22:05Z (GMT). No. of bitstreams: 1 Monica Cristina Monteiro Porto.pdf: 1466773 bytes, checksum: cf63c94cc5133f63f6e72c107e004182 (MD5) Previous issue date: 2013-10-10 / The purpose of this paper is to revisit the recovery action on real state matters (ação reivindicatória) against the successive amendments to the Code of Civil Procedure of 1973 and the Civil Code of 2002. This subject is current and thorny since it involves property rights, an issue that still causes a lot of controversy. Despite its importance, the recovery action on real state matters, in its legal aspect and not sociological aspect, is a subject rarely addressed by the doctrine, thus justifying a reanalysis of the institute within the context of the current civil procedure. This paper is divided into two parts. In the first part, it addresses the problem of the ownership arising out of the land formation of the country and its large territorial extensions, the property rights, the various types of judicial protection of the property rights, in order to finally approach more thorough the recovery action on real state matters. In the second part, it discusses the civil procedure itself, always highlighting the outcome of the main procedural innovations in the recovery action on real state matters. It was used for the preparation of this paper the study of Brazilian scholars as well as cases of our courts to demonstrate the relevance of the subject and also to corroborate with our positions. This paper sought to focus on the legal issues, leaving the analyses of the social issues that underlie the conflict surrounding the real property less attention, without, however, disregarding them, especially when they are obstacles to the recognition of the right to recover a property that is already recognized by a judgment of the merits in a recovery action. The purpose of this paper, therefore, is a revisitation of the subject in order to systematize it in accordance with the current Code of Civil Procedure, aiming to contribute to greater effectiveness of the institute / O presente trabalho tem por objetivo revisitar a ação reivindicatória face às sucessivas alterações introduzidas no Código de Processo Civil de 1973 e no Código Civil de 2002. O tema é atual e espinhoso, visto que envolve direito de propriedade, tema que ainda gera muita controvérsia. Não obstante sua importância, a ação reivindicatória, em seu aspecto legal e não sociológico, é tema pouco abordado pela doutrina, justificando, assim, uma reanalise do instituto dentro do contexto processual atual. O estudo está dividido em duas partes. Na primeira, aborda os problemas do domínio decorrentes da formação do país e das grandes extensões territoriais, os direitos reais, as várias espécies de tutela jurisdicional dos direitos reais, para, então, abordar de forma mais minuciosa a ação reivindicatória. A segunda parte do estudo, aborda o procedimento, sempre destacando os reflexos das principais inovações processuais na ação reivindicatória. Utilizou-se para a elaboração desse estudo obras de doutrinadores brasileiros, bem como jurisprudência dos nossos tribunais a fim de demonstrar a atualidade do tema e, também, de corroborar as posições defendidas. Buscouse focar o trabalho nas questões legais, deixando de analisar com profundidade as questões sociais que permeiam os conflitos que cercam os direitos reais, sem, contudo, desconsiderá-las, principalmente, quando são óbices à realização do direito de reaver a coisa, já reconhecido por sentença de procedência da ação reivindicatória. O objetivo do presente estudo, portanto, é uma revisitação do tema para sistematizá-lo de acordo com o Código de Processo Civil moderno, visando colaborar para maior efetividade do instituto
63

Cooperação penal internacional e o combate ao tráfico de pessoas na tríplice fronteira

Spuldaro, Douglas Rauber January 2012 (has links)
O Estado contemporâneo enfrenta duas realidades que exigem um esforço imediato da sua parte, quais sejam, a necessidade da proteção integral dos direitos humanos e o efetivo combate à criminalidade organizada. Nesse respeito, observa-se que esse panorama sofre uma forte influência do processo de internacionalização e da dinamicidade de um mundo ―sem fronteiras‖, que, apesar dos benefícios inegáveis a outros campos da vida social, como na economia, acarretam a transnacionalização do crime e a proliferação de espaços em que a efetividade estatal é reduzida. Desse modo, o objetivo do presente trabalho é verificar a adequação da cooperação penal internacional como meio de combate à criminalidade organizada transnacional ocorrente na Tríplice Fronteira entre o Brasil, Argentina e Paraguai, na região de Foz do Iguaçu. A análise do caso possibilita identificar a tensão existente entre a soberania estatal, calcada no princípio da territorialidade, e a internacionalização, que pressupõe a abertura das fronteiras. No âmbito do Direito Penal, em razão da titularidade exclusiva do jus puniendi, a tutela dos direitos afetados pela criminalidade transfronteiriça deve ser atingida, especificamente no caso do tráfico de pessoas que ocorre na Tríplice Fronteira, por meio da cooperação entre os Estados que compõem a região. Identifica-se, nesse caso, que dois passos primordiais devem ser adotados: a criação de mecanismos de cooperação e a harmonização dos regramentos internos com os instrumentos internacionais. No caso específico, observa-se que há uma tendência à harmonização como alternativa a facilitar a repressão ao tráfico de pessoas pelos países da Tríplice Fronteira, sobretudo em vista da adesão dos ordenamentos nacionais à Convenção de Palermo e aos seus protocolos adicionais, que ditam normas para o combate à criminalidade organizada transnacional. Além disso, a adesão a pactos internacionais que privilegiam a assistência mútua em matéria penal, tal como a Convenção de Nassau e o Protocolo de São Luís, indicam a dimensão do processo de internacionalização e da criação de espaços regionais de integração jurídica. A consequência, e também a conclusão, é que a internacionalização é inevitável ao Estado, que enfrenta diversas crises. Nesse caso, sobretudo em razão da soberania, a cooperação se molda como alternativa mais apropriada para o cenário atual na região da Tríplice Fronteira, mostrando-se necessária a adequação dos ordenamentos dos países aos regramentos internacionais, por meio da harmonização e da internalização. / Nowadays, the State faces two realities that demand an immediate effort from it, that is, the need to fully protect the Human Rights and, at the same time, effectively combat organized crime. In this sense, we observe that this panorama is submitted to a strong influence of the internalization process and the dynamics of a borderless world that, in spite of the undeniable benefits to other fields of social live, such as economics, bring about the ―transnationality‖ of crime and emergency of spaces in which the State effectivity is reduced. Therefore, the objective of this work is to verify the adequacy of the mutual legal assistance in the combat of the transnational criminality that takes place in the tri-border of Brazil, Argentina and Paraguay, in the Foz do Iguaçu region. The case analysis enables to identify the existing tension between sovereignty, based in the territoriality principle, and the internationalization, which presuppose the opening up of the frontiers. In the case of the Criminal Law, due to the exclusive control of the jus puniendi by the State, the protection of the rights affected by the transnational criminality is mandatory, specifically in the case of the human trafficking that occurs in the tri-border, by means of the cooperation between the States that exist in the region. We identify, in this case, that two primordial steps must be adopted: the creation of cooperation mechanisms and the harmonization of the internal Law in accordance with the international treaties. In the specific study, we observe that there is a tendency towards the harmonization in the combat of the human trafficking by the countries of the tri-border, specially due to the participation in the Palermo Convention and its additional protocols, which dictate norms to the combat of the transnational organized crime. Besides, the participation in international treaties that favor the mutual legal assistance in criminal matters, such as the Nassau Convention and the San Luis Protocol, indicate the dimension of the internationalization process and the creation of regional juridical integration spaces. The consequence, and also the conclusion, is that the internationalization is inevitable to the State, which faces various crises. In this case, specially due to the sovereignty, the cooperation is set as the most appropriate alternative to the actual scenery in the tri-border region, demonstrating the need to adequate the internal order of the countries to the international order, by means of the harmonization and the internalization.
64

Simultaneous removal process for humic acids and metal ions by adsorption

Terdkiatburana, Thanet January 2007 (has links)
Humic substances are macromolecules that naturally occur in all environments in which vegetation matter are present. In general, humic acid is part of humic substances which form the major fraction of the dissolved organic matters in surface water and represents 90% of dissolved organic carbon. Humic acid plays a fundamental role in many ecosystems since it interacts with toxic metal ions present in the system, resulting in a decrease in the bio-availability of such ions. Moreover, the availability of humic acid in water can react with other chemical compounds, such as chlorine to form trihalomethanes (including chloroform) and causes an increasing risk of cancer and may be linked to heart, lung, kidney, liver, and central nervous system damage. Therefore, humic acid removal in water treatment processes is very important in order to achieve the drinking water standards. Heavy metals are significant contaminants in aqueous system. All heavy metals can produce toxicity when ingested in sufficient quantities, but there are several important ones such as lead, mercury, copper, cadmium, arsenic, nickel and silver. These heavy metals are so pervasive and produce toxicity at low concentrations. Moreover, they may build up in biological systems and become a significant health hazard. / Adsorption is approved as an effective and simple method for water and wastewater treatment process. Many adsorbents then are developed for use in adsorption process such as montmorillonite, peat, activated carbon, etc. In this research, humic acid and heavy metals were mainly selected for adsorption study. In the sorption experiment, several adsorbents such as synthesised zeolite (SZ), natural zeolite (NZ), powdered activated carbon (PAC) and fly ash (FA), were selected to examine the application of HA and heavy metals both in individual and simultaneous adsorption, The characteristics and interactions of the adsorbents with HA and heavy metals were systematically studied by batch laboratory experiments. In the beginning, the adsorption of HA onto SZ, NZ, PAC and FA was investigated and their adsorption capacity was compared. The equilibrium adsorption of HA on SZ, NZ, PAC and FA was found to be 84.1, 67.8, 81.2 and 34.1 mg/g, respectively, at 30 oC and pH 5.0. Dynamic adsorption data show that these adsorbents could reach their adsorption equilibrium after 50 hours. From pH analysis, HA adsorption is favoured at low pH and an increase in pH will lead to the reduction of HA adsorption. SZ and NZ adsorption capacity were affected by the changing of solution temperature; however, in PAC and FA sorption study, there was no significant effect observed. Two heavy metal ions (Cu, Pb) removal by the adsorbents was then conducted. The results showed that the equilibrium sorption capacity of Cu and Pb ions on SZ, NZ, PAC and FA were 43.5, 24.2, 19.7, 28.6 and 190.7, 129.0, 76.8 mg/g, respectively at 30 oC and a pH value of 5. The appropriate pH for Cu and Pb removal was found to be 5 and 6. In most dynamic cases, these adsorbents needed at least 50 hours to reach the adsorption equilibrium. Only adsorption on FA required more than 150 hours to reach the equilibrium. / In simultaneous adsorption experiments, the influences of HA and heavy metal concentration (in the range of 10 to 50 mg/L for HA and 10 to 30 mg/l for heavy metals) on the HA-heavy metal complexation were investigated. The results demonstrated that increasing HA concentration mostly affected Cu adsorbed on SZ, FA and PAC and Pb adsorbed on SZ, NZ and PAC. For HA adsorption, the adsorption rate decreased rapidly with increased initial metal ion concentration. Moreover, the adsorption of heavy metals increased with increased heavy metals concentration in the presence of HA. In the presence of heavy metal ions, the order of HA adsorption followed PAC > FA > SZ > NZ. According to the results, the individual and simultaneous adsorption of HA and heavy metals on each adsorbent achieved a different trend. It mainly depended on the adsorption property of both adsorbates (HA and heavy metals) and adsorbents (SZ, NZ, PAC and FA) and also the operation factors such as pH, concentration, temperature and operation time. Even though this experiment could not obtain high adsorption performance, especially in coadsorption, as compared with other adsorbents, the adsorbents in this study represented a higher adsorption capacity and provide the potential for further development.
65

Film och mening : En receptionsstudie om spelfilm, filmpublik och existentiella frågor / Movies and Meaning : Studying Audience, Fiction Film and Existential Matters

Axelson, Tomas January 2007 (has links)
<p>In what ways and under what circumstances can a movie be a resource for individuals and their thoughts about existential matters? This central research question has been investigated using a both quantitative and qualitative approach. First, a questionnaire was distributed amongst 179 Swedish students to provide a preliminary overview of film habits. The questionnaire was also used as a tool for selecting respondents to individual interviews. Second, thirteen interviews were conducted, with viewers choosing their favourite movie of all time. In the study socio-cognitive theory and a schema-based theoretical tool is adopted to analyze how different viewers make use of movies as cultural products in an interplay between culture and cognition in three contexts; a socio-historic process, a socio-cultural interaction with the world and inner psychological processes. Summarizing the interviews some existential matters dominated. Matters of immanent orientation were in the foreground. Transcendental questions received much less attention. Summarizing the schema-based theoretical question, assessing which cognitive schema structures the narratives were processed through, the study found an emphasis on a combination of two main cognitive structures, person schema and self schema. Detailed person schematic cognitive processes about fictitious characters on the screen and their role model behaviour were combined by the respondents with dynamic cross-references to detailed self schematic introspections about their own characteristics, related to existential matters at some very specific moments in their lives. The viewers in the study seem to be inspired by movies as a mediated cultural resource, promoting the development of a personal moral framework with references to values deeply fostered by a humanistic tradition. It is argued that these findings support theories discussing individualised meaning making, developing ‘self-expression values’ and ‘altruistic individualism’ in contemporary western society.</p>
66

Movement matters: the experiences of students and their teacher involved in a combined physical activity and academic program Curriculum and identity making in room 27

Cameron, Allison L. 14 April 2011
As a teacher within a special needs classroom of students ranging in age from 13 to 22, I observed first-hand the outcomes of unhealthy habits, behavioural issues, and academic struggles. In response to these learning and behavioral difficulties within my high school classroom, I created and implemented a Movement Matters Program consisting of a combined exercise and academic program for my students. The program produced phenomenal results within its first year. This thesis is a manuscript style thesis consisting of two embedded papers as central themes. The first paper highlights the development of Movement Matters and the challenges and successes experienced by myself, the classroom teacher, and my students. The second paper is a narrative inquiry that shares the experiences of two students engaged in Movement Matters and myself, as their teacher, and graduate student researcher. Over the course of two months I inquired into the ways that their school experiences and their relationships with the teacher, classmates, and subject matter influenced the way they composed their stories to live by. Also threaded through this thesis is an abundance of data, such as anecdotal records, pre and post academic and fitness tests, and student journals. Field notes, taped conversations and observations with each of the two youth captured stories and realities of their experiences and are inter-twined with the literature and the theory. These experiences and relationships are negotiated carefully using Noddings ethics of care. Both my experiences and my students experiences are situated alongside Deweys Criteria of Experience within a narrative framework. Using research, I wanted to understand and retell their stories as well as link Clandinin and Connellys commonplaces of narrative inquiry: place, temporality, and sociality.
67

Movement matters: the experiences of students and their teacher involved in a combined physical activity and academic program Curriculum and identity making in room 27

Cameron, Allison L. 14 April 2011 (has links)
As a teacher within a special needs classroom of students ranging in age from 13 to 22, I observed first-hand the outcomes of unhealthy habits, behavioural issues, and academic struggles. In response to these learning and behavioral difficulties within my high school classroom, I created and implemented a Movement Matters Program consisting of a combined exercise and academic program for my students. The program produced phenomenal results within its first year. This thesis is a manuscript style thesis consisting of two embedded papers as central themes. The first paper highlights the development of Movement Matters and the challenges and successes experienced by myself, the classroom teacher, and my students. The second paper is a narrative inquiry that shares the experiences of two students engaged in Movement Matters and myself, as their teacher, and graduate student researcher. Over the course of two months I inquired into the ways that their school experiences and their relationships with the teacher, classmates, and subject matter influenced the way they composed their stories to live by. Also threaded through this thesis is an abundance of data, such as anecdotal records, pre and post academic and fitness tests, and student journals. Field notes, taped conversations and observations with each of the two youth captured stories and realities of their experiences and are inter-twined with the literature and the theory. These experiences and relationships are negotiated carefully using Noddings ethics of care. Both my experiences and my students experiences are situated alongside Deweys Criteria of Experience within a narrative framework. Using research, I wanted to understand and retell their stories as well as link Clandinin and Connellys commonplaces of narrative inquiry: place, temporality, and sociality.
68

The developing strategy of Kaohsiung after the two sides of the Taiwan Strait joining WTO- The prevention mechanism for interchanged crime in the cross strait

YAN, NING-TSUNG 02 September 2003 (has links)
Abstract Since the two sides of the Taiwan Strait have separately admitted to join WTO (World Trade organization ), the diversity and complexity of economy and trade between Taiwan and mainland china will constantly developing, its influence not only changed the economic structure but bring the series debates and problems, crime is not except. Due to the existence of extremely high dark figure of crime in the cross strait, the characters of transnational crime: low visibility, high complexity can be easily observed but hard to control in Taiwan and china. The cross strait relationship still can¡¦t be advanced for long due to ¡§One China Policy¡¨, but the derivative problems of intercommunion, like guns, drugs, gangs, stow-away, smuggling, marine piracy, newly technical economy crime and transnational organized crime become more and more dangerous ,indeed post a threat to both sides of the Taiwan strait, even begin spreading to the global world. Though the cross strait sign ¡§kin-men degree¡¨ in 1990,the sovereignty dispute and re-president,Teng-hui Lee¡¦s cornell universal-trip in America still obstruct the cross strait to construct the related Matual Legal Assistancein Criminal Matters, in other way, duo to the constantly blockading in diplomacy from China, it become difficult for Taiwan joining the International Matual organism and Matual legal criminal Matters mechanism, undoubtedly, effectively controlling the variable types of transnational crime will be more difficult than before. The researcher team, with the cooperation method, refer the ¡§increasingly develop Kaohsiung and policy after cross strait joining to WTO¡¨ as our theme, another research theme will be aimed on the criminal problem prevention mechanism about the economy and trade intercommunion between the cross strait, combined the different kinds of area(tourism, policy ministry, commerce, building industry¡K. ) the team members used the NGT(Nominal Group Technique) for researching; Beginning present the conference on time since January2002,our team officially invite fourteen experts in industry, authority concerns, studios, populace and media presenting twice NGT interactive studying via interactive management then choosing the ten strategies, producing strengthen construction relation geography in November twenty-sixth and December third 2002 and trying to gain ¡§joining the international police organism & signing the legal assistance criminal matters with China¡¨ specific strategy, elaborating with document analysis and conclusion for interactive proving with NGT result.
69

Familj eller karriär i arbetslivet, måste man välja? : -en uppsats om arbetstagares skydd mot diskriminering i arbetslivet.

Engström, Maja January 2014 (has links)
Pregnant workers are considered at risk in the labor market and therefore need extra protection from employment discrimination . The purpose of this essay is to investigate what protection of pregnant workers against discrimination in employment situations and  if  there  is  no  corresponding  protection  for  female  workers  claim  the  right  to parental leave. The essay describes the national and EU rules on applications and practice, showing how pregnant women and workers on parental leave are treated in the labor market. Through Sweden's accession to the EU , we must apply the requirements nationally EU imposes on its member countries. The essay shows that pregnant employees have a strong legal protection from discrimination in employment , from both DL and by EU directives . Employers who deny workers employment because of pregnancy is guilty of direct discrimination on grounds of sex, because it is only women who may become pregnant. It is not important whether it is a temporary or permanent position . Employers must never deviate from the protection of pregnant workers in employment situations.  Furthermore, states the essay that male workers are protected from unfair treatment in relation to parental leave by 16 § föräldraledighetslagen. Male workers are not as strongly   protected   as   an   employer   is   allowed   to   derogate   from   disadvantaged prohibition in certain situations. / Gravida arbetstagare anses vara en riskgrupp på arbetsmarknaden och behöver därförextra skydd mot diskriminering i arbetslivet. Syftet med denna uppsats är att utreda vilket skydd gravida arbetstagare har mot diskriminering i anställningssituationer samt om det finns något motsvarande skydd för manliga arbetstagare gällande rätten tillföräldraledighet.Uppsatsen redovisar nationella och EU-­‐rättsliga bestämmelser på området samt praxis som visar hur gravida och föräldralediga arbetstagare behandlas på arbetsmarknaden. Genom Sveriges anslutning till EU måste vi nationellt tillämpa de krav EU ställer på sinamedlemsländer.Uppsatsen visar att gravida arbetstagare har ett starkt rättsligt skydd från diskriminering i arbetslivet, både från DL samt genom direktiv från EU. Arbetsgivare som nekar arbetstagare anställning på grund graviditet gör sig skyldig till direkt diskriminering på grund av kön, eftersom det endast är kvinnor som kan bli gravida. Det är inte av betydelse om det gäller en tidsbegränsad -­‐eller tillsvidareanställning. Arbetsgivare får aldrig frångå skyddet gravida arbetstagare har i anställningssituationer. Vidare fastslår uppsatsen att manliga arbetstagare skyddas mot missgynnande i samband med föräldraledighet genom 16 § föräldraledighetslagen. Manliga arbetstagare är dock inte lika starkt skyddad eftersom arbetsgivare tillåts att göra undantag frånmissgynnandeförbudet i vissa situationer.
70

En studie om sambandet mellan informationsasymmetri och revisionskostnad : Har den nya revisionsberättelsen någon inverkan på sambandet? / A study about the relationship between information asymmetry and audit fee : do the new audit report have an impact on the relationship

Ahlgren, Sanna, Bjerhag, Agnes January 2018 (has links)
Bakgrund: Revisionens syfte är att genom en oberoende granskning minska den informationsasymmetri som finns mellan ägare och företagsledning. Nya regler angående bland annat innehållet i revisionsberättelsen trädde ikraft 2016 med syfte att bland annat minska det informationsgap som finns på marknaden. Vår studie har sin utgångspunkt i om mängden informationsasymmetri påverkar revisionskostnaden och om den nya lagändringens syfte uppnåtts.   Syfte: Studiens syfte är att förklara sambandet mellan informationsasymmetri och revisionskostnad i svenska börsbolag. En jämförelse görs även mellan år 2015 och 2016 för att se om de nya kraven på revisionsberättelsen har någon inverkan på informationsasymmetri och revisionskostnad samt sambandet dem emellan.   Metod: Studien har en deduktiv forskningsansats där agentteorin varit utgångspunkt för att härleda hypoteser. Urvalet i den kvantitativa forskningsmetoden har varit svenska bolag listade på small-, mid- och largecap åren 2015 och 2016.   Resultat: Studiens resultat har visat på att det det finns ett negativt samband mellan informationsasymmetri och revisionskostnad. Det kan också konstateras att den nya revisionsberättelsen inte bidragit med en minskad informationsasymmetri och inte heller en ökad revisionskostnad. / Background: The aim of audit is to independently review and reduce the information asymmetry that exists between the owners and management of the firm. A new law about the content of the audit report was implemented 2016 with the purpose of reducing the information gap on the market. Our study is based on whether or not the amount of information asymmetry affects the audit fee and if the purpose of the new law has been reached. Purpose: The purpose of the study is to explain the relationship between information asymmetry and audit fee in Swedish companies listed on the stock exchange market. A comparison between the years of 2015 and 2016 is made to investigate if the new requirements on the audit report have any affection on the information asymmetry, audit fee and the relationship in between. Method: The study has a deductive research approach with the base of agency theory to deduce hypotheses. The sample in the quantitative research methodology consists of Swedish companies listed on small-, mid- and largecap 2015 and 2016. Conclusions: The result of the study concludes that there is a negative relationship between information asymmetry and audit fees. It can also be concluded that the new audit report does not contribute to a reduction of information asymmetry nor an increased audit fee.

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