In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Den inga?ende merva?rdesskatten som a?r ha?nfo?rlig till fo?rva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieo?verla?telse a?r inte avdrags- gill. Till fo?ljd av EU-domstolens avgo?rande i X BV och HFD:s avgo?rande i HFD 2014 ref. 1 sta?r nu klart att kostnader ha?nfo?rliga till en fra?n merva?rdesskatt undantagen aktieo?verla?- telse ocksa? kan utgo?ra allma?nna omkostnader, vilket medfo?r att den inga?ende merva?r- desskatten a?r avdragsgill i den ma?n fo?rva?rven har ett direkt och omedelbart samband med den samlade ekonomiska verksamheten eller en avgra?nsad del da?rav.Avgo?randena i X BV och HFD 2014 ref.

A1194I strävan efter en gemensam redovisningsstandard i hela världen har en rad standarder utarbetats. Det senaste tillskottet inom området är International Financial Reporting Standards (IFRS) 3, Business Combinations. Införandet av IFRS 3 innebär stora förändringar gällande koncernredovisning. En av dessa är att de gamla redovisningsreglerna angående goodwill, det vill säga avskrivningar i kombination med nedskrivningstest, inte längre är tillämpliga då avskrivningar på goodwill förbjuds. I stället skall goodwill nedskrivningsprövas minst en gång om året.Syftet med uppsatsen är att undersöka om övergången från avskrivningar i kombination med nedskrivningar till renodlade nedskrivningar kommer att påverka revisorernas arbete och om så är fallet, hur förändringen praktiskt kommer att se ut.

The purpose of this thesis is to identify the most important establishment criteria for companies whointend to do a new establishment. There are differences between regions regarding attraction on startup.Some regions have few new businesses while others continuously expanded its activities in variousfields. The biggest focus on the thesis is the Gävle- Borlänge region where MellansvenskaHandelskammaren is active.Mellansvenska Handelskammaren saw a need for the assignment after the magazine ?IntelligentLogistik? ranked the Gävle region at 15:th place and Falun/Borlänge at 20:th place in the list over thetop 25 best logistics locations in Sweden. This made them wonder what could be made to develop intoa better area with more amenities and a better place in the ranking of the magazine.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total Assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Under senare år har det från många håll hävdats att redovisningen är föråldrad och ger en felaktig bild av företagens värde. Kritiker menar att det inte finns någon koppling mellan ett företags redovisade värde och dess marknadsvärde. Detta beror främst på att redovisningen inte beaktar det intellektuella kapitalet. Intellektuellt kapital består bland annat av humankapital, varumärke, patent, kundrelationer och informationssystem. Då ett varumärke kan anses vara en betydande tillgång i sig vill vi avskilja det från det intellektuella kapitalet och behandla det separat.Uppsatsens syfte är att undersöka hur intellektuellt kapital och varumärke kan aktiveras som tillgångar i Föreningen Uppsalaekonomernas redovisning och vilka monetära värden det skulle ge.

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this growth which has led to a cumulative of the consumer market.

Level: Thesis in Business AdministrationDate: 20009-06-11Authors: Anders Johansson & Johan MyhrE-mail: anders@clubsilk.nu,  johan@clubsilk.nuTutor: Mona AnderssonTitle: Company valuation according to Value Based Management ? application to SkiStarProblem: Different operators constantly supervise Companies listed at the stockmarket. The stock exchange market is continuously updating the companie?s present value and their forecasted value. It is important that the companies are able to communicate with the market so that the stockvalue reflects the real value of the company.

Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.

There is a growing interest for ethical consumption, in general as well as in the clothing industry. The consumption of ethical clothes is a complex phenomenon though, where aspects such as quality, style, function, price, time Assets, accessibility and ethical attitudes affect the decision making. Researches that have been executed show the diversities in development between different countries. There are fairly strong indications that the ethical clothing market is more advanced in the United Kingdom than in Sweden and therefore these two countries are objects of this research. The aim with this thesis is to describe and explain what have affected the development of the ethical clothing market in the United Kingdom compared to Sweden. For that reason a qualitative approach has mainly been used, where deep interviews with people within the ethical clothing industry have contributed to most of the empirical part. As a complement secondary data such as statistics of the two countries have been used in order to investigate our area. One useful tool, among others, to investigate the macro environment is the SLEPT model.

The aim of this study was to examine how social workers relate to unaccompanied asylum-seeking children, regarding their cultural background and potential social issues. In order to achieve a more profound and comprehensive view of the social workers views regarding the separated children, we selected to execute semi structured interviews with social workers. These interviews were aimed at those social workers who performed assessments and investigations concerning unaccompanied children. We completed nine interviews which we recorded and transcribed in a strict manor. When we analyzed the empirical material, certain themes where identified as more protuberant and thus we our selection was based on what we regarded as the most relevant topics, in accordance to the aim of the study.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total Assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

Society has seen a tremendous increase in threats, violence and especially unprovoked violence perpetrated by youths. Violence and more seriously unprovoked violence has become a major problem for many service corporations as it gives them bad image and reputation. Corporate Social Responsibility CSR encourages many companies to engage in social activities as they realize that the company is part of the society and the environment. What affects society may sooner or later affect the corporate. For any business to prosper and create a long-term relationship with its customers, it needs a safe environment both for the customers and staff.Feedback from customers and staff is survival and these two (customer and staff) are the most vital Assets any firm could have.