Department of Business Administration / Företagsekonomiska institutionen: Recent submissions
Now showing items 2261-2280 of 3432
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Årsredovisning och kvartalsrapport -Har rapporternas kvalité någon inverkan på kostnad för eget kapital och skiljer sig kostnad för eget kapital mellan rapporterna vid publicering?
(2011-06-14)Bakgrund och problem: Kraven på ytterligare information i företags finansiella rapporter blir allt högre, vilket gör att företag tvingas lägga allt mer resurser på att bemöta dessa krav. Det är därmed intressant att undersöka ... -
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 ... -
Inditex -A company analysis with focus on growth
(2011-06-14)Background and problem: Inditex is a company that has grown substantially since the launch of the first Zara store. In the last decade, it has increased its sales approximately five-fold. Even through economic declines, ... -
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 ... -
Audit in a Turbulent Environment -Effects on Audit due the Financial Crisis & Criticism
(2011-06-13)Background & Problem description: Audit is an important part of the market economy. The auditors rely on the confidence of stakeholders and when distrust occurs it may have harmful consequences. The financial industry is ... -
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? -
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 ... -
Prestationsmätning i supply chain -en fallstudie inom detaljhandeln
(2011-06-10)Bakgrund och problem: “What gets measured gets done” är ett välkänt ordspråk inom prestations-mätningsområdet. Den primära rollen i prestationsmätning är att säkerställa att företagets mål upp-nås och för det används mål ... -
Upplysningar och avkastningskravet på eget kapital [Hur påverkas avkastningskravet på eget kapital av upplysningsnivån i årsredovisningar respektive delårsrapporter]
(2011-06-10)Bakgrund och problem: De upplysningar som företag lämnar utgörs av flera olika informationskällor. En betydande del av dessa utgörs av årsredovisningar och delårsrapporter. På grund av rådande reglering och olika incitament ... -
Does the management communicate in a way that is true to the financial statement?
(2011-06-10)Background and problem description: Previous studies have shown that many Swedish private unlimited companies lack a lot of information in the MD&A. Due to the fact that the annual report, especially the narrative section, ... -
IMPAIRMENT OF GOODWILL - A study about differences in goodwill impairment and the enforcement regarding impairment of goodwill in Europe, the US and in the UK, France, Germany and Sweden
(2011-06-10)Background and problem: Since 2005, every listed company in Europe has to implement the statements by IASB in the consolidated financial statements. This is a step in the convergence process between the IFRS and the US ... -
Värdering av Varulager -En studie om vilka argument som ligger bakom handelsföretag inom konfektionsbranschens val av varulagervärderingsmetoder
(2011-06-10)Bakgrund och problem: Varulagret hos handelsföretag inom konfektionsbranschen är oftast en mycket omfattande och väsentlig post i deras omsättningstillgångar. Detta innebär att eventuella felvärderingar kan få en stor ... -
Leasingredovisning i förändring. Hur påverkas investeringsbeteendet på Stockholmsbörsen?
(2011-06-09)Bakgrund och problem: När företag skall göra investeringar krävs någon form av finansiering. Leasing är en finansieringsform där leasingtagaren i utbyte mot periodvisa betalningar får använda leasinggivarens tillgång. Idag ... -
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 ... -
Impulse buying, reasons why, consumer electronics, Oh my!
(2011-06-09)