Examensarbete i företagsekonomi för civilekonomexamen, 30hp: Recent submissions
Visas titlar 41-60 av 79
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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 ... -
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, ... -
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 ... -
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 emergence of an accounting practice –An analysis of how the changes in interpretation and application of IAS 19 paragraph 83 resulted in a new accounting practice in Sweden
(2013-06-12)Background and discussion: IAS 19 paragraph 83 addresses the estimation of the discount rate used for determination of the present value of defined benefit pension plans. Until 2010, the paragraph was consistently applied ... -
Municipal decision support -About Swedish municipalities implementing the simultaneous offer of full-time employment and the introduction of an internal personnel pool
(2013-06-11)The starting point for this thesis has been the great process of change that Swedish municipalities now are facing due to the political directive of offering full-time employment to all part-time employees. The aim of ... -
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 ... -
Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies' appliance of IFRIC 15
(2013-06-04)Title: Are like business transactions reflected similar in the financial reports? A study of Swedish construction companies’ appliance of IFRIC 15 Background and Problem: Since 2005 all listed companies within the European ... -
Recriuting managers in professional bureaucracies
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Value Creation in Online Social Networks The Importance of Looking Beyond Financial Information
(2012-07-02)This thesis emphasizes value drivers that are characteristic for online social networks in order to discuss whether or not market values of such companies are realistic. The motive behind this is the current discussion of ... -
The separation of commercial and investment banking: A literature review
(2012-06-29)The purpose of this thesis is to survey the academic literature concerning the separation of commercial and investment banking, and to serve as a basis for future research. We provide a review of 75 papers showing that ... -
Do accounting standards matter? A study about how enforcement can affect accounting
(2012-06-14)Background and Problem discussion: In 2005 it became mandatory for all companies listed on stock exchanges within the EU to follow IFRS in their consolidated financial statements. This study examines whether companies ... -
Risk and Uncertainty in Banking Sector -A study of the Post-Earnings Announcement Drift in European banks - Did the market reflect the banks' exposure to risk before the magnitude of the financial crisis was a fact?
(2012-06-14)Background and Problem When the financial crisis started in 2007, the attention was directed towards the risks that the banking sector was exposed to. The information asymmetry between the banks and the market caused ... -
Component depreciation in airline companies -A study about harmonization of accounting
(2012-06-13)Background and problem discussion: IASB is the organization that develops and publishes IFRS-regulations which is used in more than 100 countries across the world. One of IASB´s objectives is to harmonize accounting between ... -
The Complexity of Management Control -A case study of Volvo Trucks, Tuve Plant
(2012-06-11)Background and Problem: There have been multiple studies encouraging further research of management control systems as a package. These studies imply that there has been focus towards specific controls instead of how ... -
The Impact of Incentive Systems in Global Organizations Located in Sweden -A Case Study of Astra Zeneca
(2012-06-11)Background and The main purpose of an incentive system is to affect the behavior of those who Problem: should be rewarded and thus guide them to work towards common goals. There has been negative publicity regarding ... -
The Diffusion of Shared Service Centers – Based on Rational Arguments or Trends? A Case Study of the Motives and Decision-Making Process at Four Organizations
(2012-06-08)Background and problem: A palpable trend in organizations today is to centralize several finance departments and create a shared service center (SSC). Few previous studies have examined the motives behind this, and those ... -
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. ... -
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 ...