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Sökning: hsv:(SAMHÄLLSVETENSKAP) hsv:(Juridik) > Högskolan i Borås

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  • Johansson, Kjell (författare)
  • Substance over form : en redovisningsrättslig studie
  • 2010
  • Doktorsavhandling (övrigt vetenskapligt)abstract
    • This thesis deals with substance over form and economic reality in accounting law. An extensive study is made of the International Financial Reporting Standards (IFRS) regarding accounting for inventories, property plant and equipment, investment property, intangible assets, construction contracts, finance and operating leases and some issues regarding consolidated financial statements, business combinations and consolidation of Special Purpose Entities (SPE). The study is intended to clarify whether the investigated rules in IFRS can express substance over form when they are applied in a Swedish legal context. An investigation is also performed as regards the question whether Swedish accepted industry practices for construction contracts express substance over form. In the analysis reference is made mainly to typical cases. The intention is to make evident the meaning of the complex principle based rules in a pedagogical way. The thesis also examines whether the investigated rules reflect the economic reality of the enterprise or the market or both. The investigation is also intended to identify the cases when the overriding rule might be applied to deviate from a standard in order to achieve fair presentation. In the thesis, the qualitative characteristics in the IASBs Framework for the Preparation and Presentation of Financial Statements are also studied to see whether they can express substance over form and economic reality. The results of the investigation are summarized in a model describing the different stages in the life cycle of an asset or a liability in a company, referred to as the circular flow model. The circular flow model is based on three frameworks: The legal framework, the Framework for the Preparation and Presentation of Financial Statements and the legal sources in IFRS. The stages of the circular flow model consist of definition/classification, recognition, initial measurement, measurement after recognition, transfers/reclassification and derecognition. Based on conclusions made for the investigated topics, a descriptive theory on economic reality called the life cycle theory is presented. Important components of this theory are significant/substantial risks and rewards from ownership, control, value, purpose, characteristics, space, time and ethics. A normative theory on economic reality is also proposed, referred to as the dimension theory. The dimension theory is based on the eight components of the life cycle theory. Every component is multidimensional. The purpose of the dimension theory is to supply tools to improve existing and develop new accounting standards representing economic reality. In the dimension theory another component is added, namely information quality, which has dimensions of relevance, comparability, neutrality, coherence and character of norms, meaning norms based on principles or rules. The theories proposed in the thesis can be looked upon as a basis and starting point for further development of a theory in the field of accounting law. Finally, two methods are proposed. The first method can be used by standard setters to develop accounting standards. The second method can be used for analysing existing accounting rules. It may also be utilised in legal argumentation with the intention of forming an accounting policy leading to fair presentation.
  • Klang, Mathias, et al. (författare)
  • Tolerance is law Remixing homage, parodying plagiarism
  • 2012
  • Ingår i: SCRIPTed: A Journal of law, technology & society. - University of Edinburgh. ; 9:2
  • Tidskriftsartikel (refereegranskat)abstract
    • Three centuries have passed since copyright law was developed to stimulate creativity and promote learning. The fundamental principles still apply, despite radical developments in the technology of production and distribution of cultural material. In particular the last decades' developments and adoption of ICT's have drastically lowered barriers, which previously prevented entry into the production and distribution side of the cultural marketplace, and led to a widening of the base at which cultural production occurs and is disseminated. Additionally, digitalization has made it economically and technically feasible for users to appropriate and manipulate early works as method of production The renegotiation of barriers and the increasing number of creators who publish their works has led to an increase in copyright violations and a pressure on copyright legislation. Many of these potential violations are tolerated, in some cases have become common practice, and created social norms. Others have not been so fortunate and the law has been rigidly enforced. This arbitrary application decreases the predictability of law and forces a situation where creation relies on the tolerance of the other copyright holders. This article analyzes different cases of reuse that test the boundaries of copyright. Some of these are tolerated, others not. When regulation fails to capture the rich variation of creative reuse, it becomes difficult to predict which works will be tolerated. The analyzes suggests that as copyright becomes prohibitive, social norms, power and the values of the copyright holder dominate and not law.
  • Maceviciute, Elena, 1954-, et al. (författare)
  • Cultural policy and legal issues
  • 2017
  • Ingår i: Books on screens : players in the Swedish e-book market. - Gothenburg : Nordicom. ; s. 61-73
  • Bokkapitel (övrigt vetenskapligt)
  • Ekwall, Daniel (författare)
  • Antagonistic threats against transports in EU in a supply
  • 2010
  • Konferensbidrag (refereegranskat)abstract
    • Purpose of this paperTo analysis the risk for antagonistic threats against transports in EU in order to findpatterns, trends and theoretical framework in order to better handle these risks from asupply chain perspective.Design/methodology/approachThe research is based on a system-theoretical approach, which emphasizes a holistic viewinstead of the characteristics of the different parts. The research method used in this paperis deductive. The analysis is based on official statistics over antagonistic threats againsttransports in EU within a frame of reference consisting of theories from supply chain riskmanagement and criminology.FindingsThere is no silver bullet for solving antagonistic threats as it has always been a part of thebusiness. Within this understanding there are many changes in hot spots, modus operandi,theft endangered objects and handling methods during time, but the basic theoretical frameof reference is still more or less the same.Research limitations/implications (if applicable)The research is based on theoretical deduction together with official statistics regardingantagonistic threats. The geographically limitation to the EU is done of practical reasonswhiles the frame of reference can be used globally for analysis antagonistic threats againsttransports.Practical implications (if applicable)This research is limited by the lack of reliable information sources about criminal activitiesagainst logistics business. Secondary sources, like official crime statistics, are at bestuntrustworthy but more likely filled with large parts of hidden statistics. By using severaldifferent and independent official statistical sources and analysis the results within acommon frame of reference can the validity of the research be secure.What is original/value of paper This paper is a step towards bringing theories from criminology into the scientific field oflogistics and supply chain risk management.
  • Ekwall, Daniel, et al. (författare)
  • Reallocation of risks within supply chains: The practice of enhanced liability clauses
  • 2011
  • Ingår i: 23rd annual NOFOMA conference, 2011,Harstad, Norway,2011-06-09 - 2011-06-10. - NOFOMA.
  • Konferensbidrag (refereegranskat)abstract
    • Purpose of this paper The expression Enhanced Liability refers to clauses in a contract which obligation one of the partners to accept extended liability for future claims payments beyond normal standards of transport law, conventions or national standard terms and conditions for logistics service intermediaries, logistics service providers and carriers. This paper provides explanations and understanding of how logistics business actors are using enhanced liability clauses in supplier contacts to reallocate their own risks. Design/methodology/approach The research is based on a system-theoretical approach, which emphasizes a holistic view instead of the characteristics of the different parts. The research method used in this paper is deductive. The analysis is based on complexity theory with regard to both the deductive framework and several interviews with insurance and security experts in logistics business. Findings The usage of enhanced liability clauses in contracts is increasing and the exact content of each enhanced liability clause is determined in the contractual negotiation process. The enhanced liability clauses are a risk redistribution tool within the supply chain which contributes to higher total cost for the entire supply chain. Research limitations/implications (if applicable) The explorative research is primarily based on theoretical deduction because the trade secrets prevent analysis on current valid enhanced liability clauses and how these are used for risk allocation. Practical implications (if applicable) The research aims to provide a better understanding for why enhanced liability clauses has limited possibilities as both risk and cost reducing method. What is original/value of paper This paper introduces the enhanced liability clauses in contracts as a risk allocation method and explains its limitations.
  • Eklund, Pieta, et al. (författare)
  • Fyll de digitala arkiven! Rapport från projektet: Retrodigitalisering av nutida svårtillgänglig svenskpublicerad HumSamforskning
  • 2010
  • Rapport (övrigt vetenskapligt)abstract
    • ProjektidéProjektidén var att utarbeta kostnadseffektiva arbetssätt för digitalisering och publicering samt tillgängliggörande i högskolans öppna arkiv av svårtillgängligt svenskpublicerat HumSam ‐material. Idetta ingick också att utreda upphovsrätten kring detta redan publicerade material.Målet var även att hitta en logistiskt enkel och kostnadseffektiv kedja för hela processen som måste vara skalbar för att kunna ta hand om material från ett större antal forskare.SkalbarhetEfter analys av ingående delprocesser har vi kommit fram till att dessa var för sig är skalbara sett ur ett praktiskt perspektiv. Därmed menar vi att hela digitaliseringsprocessen är skalbar. Detta bygger på att arbetet med upphovsrätten gett ett generellt användbart arbetssätt. Vidare har konstruktionen av de olika breven gett ett generellt användbart resultat även om de i vissa fall måste anpassas. Om modellen skall skalas upp krävs ytterligare förenkling för att slippa tidsödande anpassning till respektive publikation och förlag.UpphovsrättNär det gäller upphovsrätten har vi kommit fram till en praxis i bedömningen av materialet huruvida tillstånd till att publicera materialet i lärosätets digitala arkiv krävs eller inte. Det avgörande är huruvida avtal finns eller inte, samt vilken publikationsform det är. Se vidare nedan.Förslag till en ordning för framtida retrodigitaliseringOm biblioteket ska arbeta med retrodigitalisering föreslår vi nedanstående arbetsordning för svenskpublicerat material. För en diskussion om rollfördelning se vidare i kapitel 7.• När beslut fattats om digitalisering av en forskares verk bör denna lämna över en så komplettoch korrekt lista som möjligt över de texter som ska publiceras. Denna kontrolleras.• Forskaren bör också för varje bidrag redogöra för eventuella avtal som finns angåendepubliceringen samt även eventuell kontaktperson på förlaget.• I de fall något har samförfattats måste tillstånd att parallellpublicera inhämtas frånmedförfattaren.• Kommunikation med förlagen sker via uppgiven kontaktperson och i de fall detta saknas tillperson så högt i hierarkin som möjligt.• Upphovsrätten hanteras enligt följande:o Om avtal finns, agera enligt detta.o Om avtal saknas för monografier och bidrag i antologier måste tillstånd sökas.o Om avtal saknas för tidskriftsartiklar behöver inte tillstånd sökas men för tydlighetensskull meddela utgivaren avsikterna.o När det gäller myndighetsutgivet material bör myndigheten kontaktas.• Forskaren bör i största möjliga utsträckning bidra till insamlandet av materialet.• Digitalisering kan, i de fall man inte gör det själv, göras till låg kostnad och tillräckligt högkvalitet, av ett antal olika aktörer.• Publicering skall samordnas och inordnas med lärosätets övriga digitala publicering. 
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