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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 ... -
Preventing Auditing Scandals? -An Investigation of How a Supervisory Authority Can Affect the Behaviour of Auditors
(2011-06-09)Title: Preventing Auditing Scandals? – An Investigation of How a Supervisory Authority Can Affect the Behaviour of Auditors Background and Problem Discussion: After the financial crisis in HQ Bank AB, during the autumn ... -
Mergers inside a corporation's structure -A case study of the motives behind merging subsidiaries and the effects it brings
(2011-06-10)Background and Problem: Mergers and acquisitions (M&A) are something that can be read about almost every day and are common in today’s business world. Since the 1980’s, there has been an upward trend for M&As worldwide and ... -
Component depreciation in real estate companies -Does the benefit of the proposed K3 regulation outweigh the cost of performing it?
(2011-06-10)Component depreciation in real estate companies -Does the benefit of the proposed K3 regulation outweigh the cost of performing it? -
The new lease standard -Are the investors and the IASB of the same opinion regarding the allocation of expenses?
(2011-06-13)The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) have jointly released an exposure draft regarding a new lease standard. According to the ... -
The decision-making process of hiring temporary employees
(2011-06-14)Background and problem discussion The temporary employment industry has grown extensively during the past two decades since the market was deregulated. Companies today need to be flexible to meet fluctuating demand and ... -
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 ... -
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 ... -
Central Control in a Decentralized Organization -A case study of Svenska Handelsbanken
(2011-06-20)Background and problem: Much research has been conducted on how organizations use management control tools to optimize their business. Traditionally, centralized organizations strive for better control and the central ... -
The Story of an Environmental Incident -A Case Study of BP's Quarterly Reports during 2010
(2011-06-20)Background and problem discussion: In the Gulf of Mexico on 20th of April 2010 there was a large environmental accident as an oil rig exploded and a huge oil spill occurred. An unforeseen event, such as an accident, may ... -
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 ... -
Critical areas within auditing -An analysis of the Swedish Supervisory Board of Public Accountants disciplinary withdrawals
(2011-06-21)Background and problem: It is pivotal to provide competent auditors for the trade and industry as well as to supervise and assure the quality of the audit profession. The Swedish Supervisory Board of Public Accountants ... -
Providing Short-Term Relief by Amending IAS 39 -the IASB's Mission?
(2011-06-22)Background and Problem Discussion: As a reaction to the severe financial crisis of 2008, the IASB decided to amend IAS 39 after being subjected to extensive pressure from EU leaders and regulators. The amendment allows new ... -
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 ... -
The importance of considering risk in top-level management decisions –An empirical study of Swedish universal banks
(2011-07-01)Background and Problem: The occurrence of the latest financial crisis has revealed deficiencies within risk management in banks. There is a need for improvements in external as well as internal control in order to reinforce ... -
Leadership within the health care sector
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The abolishment of the statutory audit requirement -Does it change vredit assessment processes?
(2011-09-01)Background: In November 2010, the statutory audit requirement in Sweden was abolished for Swedish SMEs. The abolishment was the result of the objective of a 25% reduction of administrative costs, for companies within the ... -
The Transition to the K3 Framework -An examination of possible effects on the accounting profession
(2011-09-12)Background and problem discussion: The Swedish accounting framework is currently in a transition stage. The Swedish Accounting Standards Board has since 2004 been working on a project that aims to reform the standard setting ...