Browsing by Author "Sandberg, David"

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Ingen spaning - ingen aning - En studie av vilka nyckeltal som ABB AB kan använda sig av för mätningar av incident management processen
(2012-02-03) Sandberg, David; IT-universitetet i Göteborg/Tillämpad informationsteknologi; IT University of Gothenburg/Applied Information Technology
Dagens IT‐organisationer står inför många stora utmaningar. Företagens ITinfrastrukturer blir allt mer komplexa då företagen implementerar många olika system och applikationer under kort tid utan att avveckla befintliga system och applikationer. Syftet till att man investerar i IT‐tjänster är att de ska generera ett värde i organisationen och på så sätt bidra till att affärsmål uppnås. Det som många av företagen missar är att mäta hur deras IT‐tjänster påverkat organisationer överlag. Syftet med denna studie är att undersöka vilka nyckeltal ABB ska använda sig av för mätningar av incident management processen. Studien bygger på kvalitativa intervjuer med personal på ABB CIO Office, Västerås, som har kunskap och erfarenhet inom incident management processen. I denna studie har jag identifierat följande nyckeltal. Antalet incidentärenden under en period, andelen incidenter som har klarats upp inom supportnivå, andelen ärenden per prioriteringsnivå, kategori och feltyp, genomsnittlig responstid per prioriteringsnivå och supportnivå, genomsnittlig lösningstid per prioriteringsnivå och supportnivå, antalet incidenter som har lösts inom överenskomna SLA:er, andelen incidentärenden som har registrerats på ett korrekt sätt och andelen incidentärenden som är återkommande. Det ska poängteras att det är viktigt att se helheten och inte stirra sig blind på bara ett nyckeltal. Det gäller att man analyserar processen från olika synvinklar. Jag anser även att det är en fördel om man kan undvika negativa nyckeltal. Det är också oerhört viktigt att resultatet inte används för att peka ut anställda. Det ska istället vara en grund för kontinuerligt förbättringsarbete för att göra processen effektivare på sikt. Det ska poängteras att detta endast är rekommendationer på vilka nyckeltal som kan användas för incident management processen
Intäktsredovisning i svenska byggföretag -En studie kring IFRIC 15 och IASB:s föreslagna standard och dess påverkan på intäktsredovisningen i tre svenska byggföretag
(2014-06-05) Mujic, Mirna; Sandberg, David; University of Gothenburg/Department of Business Administration; Göteborgs universitet/Företagsekonomiska institutionen
One of the most crucial entries in the financial statements is revenue. Despite the importance of revenue a lot of mistakes are made concerning this entry because of the extensive room for judgements. Especially in the construction companies where a lot of differences exist due to the fact that different standards are used for similar business transactions. The research concerning IFRIC 15 and the new upcoming standard for revenue recognition is not very extensive. Studies including both IFRIC 15 and the new standard are even more limited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcoming standard for revenue recognition, Revenue from Contracts with Customers, in three Swedish construction companies. The study will portrait the effects on qualitative characteristics as well as the effects on the accounting principles. This study has some delimitations. First, it is delimited to revenue recognition within Swedish construction companies. Furthermore the companies in the study are all listed which means they all apply IFRS. The proposed standard Revenue from Contract with Customers is examined based on the draft presented in November 2011. To be able to conduct this case study, data was collected mostly through interviews but also partly from annual reports. The result of this study shows that effects on qualitative characteristics and the accounting principles due to IFRIC 15 are apparent, where most of the effects have been negative on the Swedish construction companies. This study also shows different expected effects on qualitative characteristics and the accounting principles considering the new upcoming standard for revenue recognition, where most of the effects are expected to be positive. Suggestions for further research concerning this area would be to conduct a follow up study concerning the effects of the characteristics and principles once the new upcoming standard for revenue recognition is implemented. Another area of interest would be to analyze the effect on different ratios in the construction companies due to the implementation of IFRIC 15. The following keywords have frequently been used: IAS 11, IAS 18, IFRIC 15, D21, comment letters, IASB, Revenue from Contracts with Customers, intäktsredovisning, revenue, revenue recognition, entreprenadavtal, kvalitativa egenskaper, control, transfer of control, redovisningsprinciper och principles.
Jura novit arbiter? How to apply and ascertain the content of the applicable law in international commercial arbitration in Sweden
(2012-09-12) Sandberg, David; Göteborg University/Department of Law; Göteborgs universitet/Juridiska institutionen
Despite a general harmonization of international arbitration law and arbitral procedure, there is no international consensus on how the applicable substantive law in arbitration should be ascertained and applied. In Swedish law, this issue – often discussed in terms of whether jura novit curia applies to international arbitration or not – is uncertain. This thesis makes a comparative analysis of English, French, Swedish and Swiss law in order to recommend a solution to this uncertainty. In national courts, two basic approaches exist in how to ascertain and apply the substantive law. In civil law jurisdictions, the judge is generally obliged to research the law and apply the correct legal basis ex officio under the legal maxim jura novit curia. This is the case in Sweden, France and Switzerland. The freedom of the judge to apply the law ex officio is however limited to some extent by the parties’ right of disposition and right to be heard. In common law jurisdictions, the parties are generally responsible for researching the law and presenting legal arguments. Under the adversarial principle, the judge must refrain from conducting legal research and from raising legal issues ex officio. Such is the case, for example, in England. When foreign law is applied in national courts, however, the differences between the common and civil law jurisdictions appear less drastic. In England as well as in France, Sweden and Switzerland, it is generally the parties who are responsible for ascertaining the content of the applicable foreign law. Yet, in Sweden and France, the court still has a secondary responsibility for ascertaining the content of foreign law. In international arbitration, the arbitral tribunal generally enjoys considerable liberty in ascertaining and applying the applicable substantive law. Rules applied in national courts are rarely imposed in international arbitral procedure. In Sweden, however, this issue is uncertain. In England, France and Switzerland, at least two factors are common: (1) the parties are generally responsible for ascertaining the content of the applicable substantive law, and (2) the arbitral tribunal enjoys a discretionary power to research the law and raise legal issues ex officio, this authority is limited by the parties’ right to be heard on points of law. The underlying principle is that the arbitral tribunal may not take the parties by surprise when it applies the law; the parties must be afforded an opportunity to comment if the arbitral tribunal considers application of legal rules, principles, sources or arguments, to which the parties have not referred. This deference to a discretionary power of the arbitral tribunal and the parties’ right to be heard on points of law is also supported in other key sources of international arbitration law. This thesis suggests that the principles based on commonalities in the examined jurisdictions should also be applied in international arbitral procedure in Sweden. Consequently, jura novit curia, as it is understood in Swedish civil litigation, should not be applied in international commercial arbitration.
The Valuation of Forest before and after the Financial Crisis in 2008: A descriptive study of forest valuation under IAS 41
(2016-09-15) Abdulrahim, Ahmad; Sandberg, David; University of Gothenburg/Graduate School; Göteborgs universitet/Graduate School
Following the financial crisis in 2008, many studies suggested that the use of fair value measurement contributed to the crisis. Further they showed how the value relevance of level 3 inputs especially was affected by the increased doubt in fair value measurement. The crisis also involved large reductions in interest rates. Consequently, the application of IAS 41 - Agriculture in the forestry industry could be affected by the recent crisis. This connection is based on the fact that IAS 41 requires fair valuation of biological assets, that most of the forestry firms use level 3 inputs in their valuation and that the volatility in interest rates are affecting the valuations made by forestry firms through the discount rate which is used to value their forest by the use of a discounted cash flow model. Accordingly, the present study, applying a qualitative approach, investigates the valuation of forests before and after the financial crisis to capture the developments and changes in the used valuation methods. The study covers a period of 10 years between 2005 and 2014 to track changes over a period of time. Annual reports are our focus area for data collection and they are used in order to investigate factors that affect the valuation of forest in firms. The main finding of this study is that most of the companies do not make any significant changes in the valuation methods after the crisis. However, we found that some companies strive for more reliability in their valuation of forests after the crisis compared to before. Finally, some suggestions for follow-up research are presented at the end of this study.