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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 ...
Traditional Management Accounting in Process-oriented Manufacturing: Frictions In a World of Bearings -A case study of SKF
(2013-06-14)
Background
and
problem:
In
recent
years
many
firms
are
adopting
new
process-‐oriented
systems
and
concepts
to
become
more
competitive.
The
emergence
of
these
concepts,
such
as
lean
production, ...
Barely Legal; Highly profitable
(2013-07-01)
In the world of finance, companies are assessed, in theory, by expected risk and return based on fundamental valuation techniques. In this study we show that fundamentals are being suppressed around the world by social ...
The influence of banks on companies' accounting choices -A study of K2 and K3
(2013-06-14)
Objective:
The
objective
of
this
paper
is
to
develop
a
shared
understanding
of
what
affects
different
banks’
lending
process,
how
banks
set
to
similar
companies’
choice
of
different
accounting ...
The Abrogation of the Statutory Audit -Effects on the Swedish Tax Authority from an Agency Theory Perspective
(2013-06-14)
Background and problem
The statutory audit for small LLCs in Sweden was removed in 2010. The Swedish Tax
Authority raised many concerns before the legislative change, but since then they have not
voiced their opinions ...
Performance management systems and regulatory compliance in the banking industry –A case study of a Swedish niche bank
(2013-06-19)
Background and Problem: The regulations imposed after the financial crisis have created an opportunity for management accounting research. One area within management accounting is performance management which involves; ...
The Effect of the Customer Offer on the Make-or-Buy Decision in E-Commerce -A TCE Perspective
(2013-06-14)
Background
and
problem:
Studies
show
a
growth
of
outsourcing
in
recent
years
and
the
retailers
in
the
relatively
young
industry
of
e-‐commerce
have
great
possibilities
to
buy
services
from
e ...
Disclosure Requirements in IAS 36 Paragraph 134. A Study of Company Characteristics Explaining Swedish Companies' Compliance with Disclosure Requirements on Goodwill Impairment Testing
(2013-06-19)
Background and Discussion: The adoption of the IFRS by Swedish companies was an arduous task which required a lot of resources and time. The regulations that the IFRS contain are more complex and require more extensive ...