Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Då dagens konsumenter har blivit mer hälsomedvetna, har bättre tillgång på information och är dessutom mer krävande har efterfrågan på mer hälsosamma, säkra och miljövänliga livsmedel ökat starkt de senaste åren (McCluskey, 2000). Företag behöver därför uppmärksamma konsumenters efterfråga och skapa mer miljövänliga produkter för att skapa ett hållbart jordbruk och en mer hållbar produktion. Dock visar studier på att trots ökad medvetenhet och att konsumenter överlag är positivt inställda till ekologiska produkter köper en mindre del ekologiska produkter i verkligheten. Polarbröd är uppdragsgivare för denna uppsats och uppsatsen kommer därför att behandla ekologiskt mjukt bröd. Problemformuleringen för denna studie är: Hur värderar konsumenter ekologiskt bröd?Syftet med denna studie är att hitta konsumenters betalningsvilja för ett ekologiskt bröd.

Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

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.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Discussions of structural racism has now moved to the forefront of the Swedish society, and many researchers have sought to understand what form it takes, how it is manifested, how it is exploited and challenged. At the core of this debate we find the media, and its logic embedded with mechanisms of simplification and polarization.Media is our key source of knowledge and information, why it also affects our norms, beliefs and preconceptions. Media thus has the power to mediate, amplify or challenge how we conceptualize the world, and subsequently our (unconscious) racist beliefs.To investigate how media content is influenced by underlying colonial or racist assumptions and stereotypes thus becomes a way to investigate our understanding of reality.In accordance with postcolonial thought, structural and symbolic racism is embedded in language and hidden in images, and surface in the form of domination and feminization, and the portrayal of the subaltern ?Other? as passive and irrational.This paper thus departs from postcolonial theory and media logic to undercover hidden patterns of structural, symbolic and historically contingent racism in one of Sweden?s most prominent in-depth foreign TV-magazines, namely Korrespondenterna.Adopting Critical Discourse Analysis (CDA), this paper explores to what extent racist and colonial stereotypes are reproduced and/or challenged in Korrespondenterna?s representation of Sub-Saharan Africa.In line with postcolonial theory it is found that historically contingent racialized stereotypes are prevalent in Korrespondenterna, and that tendencies of portraying Africa and Africans as passive, feminine and irrational are prevailing.It is thus argued that media logic, imbedded with mechanisms of simplification, polarization and intensification, contributes to the use of colonial stereotypes in media, and thus to the mediation of structural and symbolic racism..

When single-family lots are valued for development of new residential areas,the valuation is influenced by several factors. The valuation is a matter ofdefinition that varies according to its interpreter. Previous research conductedin other countries, has identified a number of value-influencing factors. Thesefactors are the basis for this study.The study's purpose is to highlight the value-influencing factors thatcustomers value and are looking for in the choice of single-family lots. Thestudy also seeks to determine if there is an unknown difference between howprofessionals and clients value single-family lots.The study showed that the value factors considered important for customersand also professionals are consistent and applicable with the factors reportedfrom previous research.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Decision-making and valuation when buying small caps is a poorly explored area. Likewise, since disputes about deficiencies in the company?s financial and legal standing are, almost without exception, resolved in arbitration with confidentiality requirements for both sides, there is very little empirical knowledge about such disputes. This paper hopes to add empiric experience by describing such a take-over ? the purchase of the Jon Blund companies.