Browsing Examensarbete i företagsekonomi för civilekonomexamen, 30hp by Title
Now showing items 19-38 of 79
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Enforcement -Can it explain the difference in the development of goodwill within the European Union?
(2014-06-12)Background and Problem discussion: In 2005 IFRS became mandatory to follow in the EU. All countries within the EU are forced to report under the standard-setting body called IASB. By making IFRS mandatory, one single ... -
Enforcement of IFRS in Europe -A study identifying practical differences between countries
(2014-06-11)Problem: Transforming accounting standards into effective and sensible reporting practices has shown to increase the pressure on enforcement, as it has the power to promote consistent application across countries. Prior ... -
Financial disclosures in the European banking sector -An analysis of the Level 3 hierarchy
(2011-06-29)Background: The large reorganisation of financial instruments in the US banking sector prior to the recent financial crisis and the effects related to the crisis, raise concerns of similar ac ... -
Firms' Behavior Regarding Impairment of Goodwill Earnings Management & Big Bath Accounting
(2013-08-07)Background and Discussion: In 2005 IASB issued new standards, IFRS, which became mandatory for all listed companies in the EU. From then on no amortizations of goodwill were allowed but yearly impairment tests had to be ... -
Flexibility versus formalization - The shape of the management control system in rapid growth companies
(2011-06-08)Background Rapid growth companies are an important part of today´s society and and problem contribute to the increase of the welfare. These companies are in an unstable environment with many changes which creates a need ... -
Going concern assumtion in a Swedish context -do auditors change their propensity to issue a going concern opinion in different stages of the business cycle?
(2011-06-17)Background To begin with, there has been a persistent public criticism of auditors in accounting scandals and of particular concern is their inability to forewarn the public of business failures, that is, no going concern ... -
Good Accounting Practice in Service Contracts -According to the Swedish Supreme Administrative Court
(2011-06-14)This thesis investigates what good accounting practice in terms of service contracts is according to the Supreme Administrative Court and whether the arguments in the grounds for the decisions still are sustainable compared ... -
Governance Disclosures According to IIRC's Integrated Reporting Framework -Are Annual Reports of Swedish Listed Companies in Line with the Framework?
(2014-06-24)Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies’ external reporting. In December 2013 a new framework on integrated reporting was released and one part of ... -
GRI Reporting -A study of Listed Companies' GRI Reporting on Corruption
(2014-08-04)Background and Problem: Earlier studies have indicated discrepancies regarding companies’ ability to report in line with the GRI guidelines. Also, corruption has become a prominent managerial issue to handle, thus it is ... -
Har den nya redovisningsstandarden IFRS 16 påverkat europeiska aktiemarknader? En studie av värderelevans hos europeiska företag inom sektorerna hotell, detalj och transport
(2020-02-06)Bakgrund och problem: Redovisningsstandarden som hanterar leasing har länge varit kritiserad på grund av möjligheten att redovisa leasing som operationell och därför har företag undvikit att ta upp leasingen i balansräkningen. ... -
How to Create a Sustainable Supply of Goods - NPOs´Impact on Peruvian Cocoa Farmers´Quality of Life
(2014-09-23)In order to create a sustainable supply of goods, there is a need for improving the producers’ quality of life. Within cocoa production in Peru, one of the major challenges for securing a future supply is that the next ... -
Human Capital during Acquisition -The consideration and valuation of human capital in knowledge-based companies
(2013-06-14)Purpose: The purpose of this thesis is to enhance the understanding of whether human capital is considered and valued during acquisitions of knowledge-‐based companies and, if it is taken in ... -
Identification of Intangible Assets in Business Combinations -A comparison between the US and Sweden
(2014-06-12)Background and Discussion: In 2002, IASB and FASB started working on a convergence project with the aim of identifying and minimizing differences between the two regulations, IFRS and US GAAP ... -
Identifying Intangible Assets in a Business Combination –Accounting Choices and the Development of Accounting Practice –A Swedish study of IFRS 3 – Business Combinations
(2013-06-10)Background and problem discussion: According to IFRS 3 – Business Combinations, companies are required to identify and recognize intangible assets not previously reported in the acquired company separately from goodwill ... -
Implications of the new lease proposal - A case study on a multinational manufacturing company and its stakeholders
(2011-10-21)The current lease standard has been criticized for permitting companies to account for similar transactions in different ways, making analysts compelled to adjust for lease obligations not recognized on the balance sheet. ... -
Interfirm cooperations on strategic- and operational level -A case study of outsourced cleaning service
(2011-06-20)Background: Since outsourcing is used more and more it is interesting to investigate the interorganizational cooperation between the buyer and the supplier (Corbett, 2004). This new form of interfirm collaboration brings ... -
Leadership in Organizational Change. The leader’s role in an organizational change : a case study at Lantmäteriet
(2014-07-01)In today’s society organizational changes have become more and more common. Organizations need to change or die and the only constant is change. That is what caught my attention before this study and made me curious. I ... -
Leadership within the health care sector
(2011-08-29) -
“Like any other work task”? - How managers handle layoffs
(2013-07-15)