Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

In 2014-2015 a large-scale Ebola epidemic occurred in West Africa. The Swedish Civil Contingencies Agency was given the order to conduct the Swedish response. The purpose of this case study was to investigate the impact on project planning of the three factors: the nature of the crisis, political initiative and developing countries. In this case study the crisis was an epidemic, and the project was initiated by the Swedish Government and conducted in two developing countries. The results were intended to contribute to developed understanding and recommendations for future project managers in similar projects.

In family firms altruistic effects can arise in order to preserve the ownership of the firm within the family. The family firm may chose to carry or take measures against these effects. Regardless, it will lead to different agent costs. Therefore, the aims of the study were to explain how altruistic effects in family firms exert an influence on the administrative systems and possible counter measures.In order to explain the origin of altruistic effects, we built a theory which showed that the altruistic effects were followed by agent costs. The family can take measures to counteract these original effects.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

Denna kandidatuppsats undersöker finansieringsprocessen för besöksattraktioner i turismindustrin. Studiens syfte är att beskriva hur större besöksattraktioner sökt olika vägar för att finansiera uppstarten av sin verksamhet. Dessutom syftar uppsatsen till att se hur företagen i den inledande processen arbetat med affärsutveckling samt om och hur det påverkat möjligheten att realisera projektet. Uppsatsen ger kunskap i hur olika finansieringsalternativ kan se ut, samt vilken roll affärsutvecklingen har för att attrahera finansiering till besöksattraktionen. För att besvara de framtagna frågeställningarna för studien har kvalitativa intervjuer genomförts med fem svenska etablerade besöksattraktioner.

This study concerns the complete oeuvre by the British author Helen Zahavi: Dirty Weekend (1991), True Romance (1994), and Donna and the Fatman (1998). Her novels are here read as a trilogy dealing with the dialectics of gender and violence in 20th century discourse, drawing on theories of how the construction of subjects is produced by power, of the relation between power and sexuality.The heroines of Zahavi?s novels try their best to move about in a world where their freedom of movement is limited to their female identity. In Dirty Weekend the protagonist tries to shoot her way out, claiming revenge on every man that is forcing himself upon her. She gains some freedom of movement by refusing subordination, but does not really change the order of power.

Vid en bedömning av ett kreditärende ser banken till projektets företagsekonomiska förutsättningar. För företag som har immateriella tillgångar som de viktigaste tillgångarna i sin redovisning kan det uppstå problem när de ansöker om kredit hos banker. Detta beror på att immateriella tillgångar inte fungerar på samma sätt som materiella och därigenom tillbringar vag säkerhet för en beviljad kredit.Syftet med denna uppsats är att söka finna vad det är som krävs för att ett tjänsteföretag ska få ett lån beviljat.Vi har hämtat relevanta böcker och artiklar genom litteratursökning i högskolebiblioteket i Eskilstuna och Västerås. Den hämtade teorin låg sedan till grund för den intervjumall som användes i vår empiriska undersökning. De vi intervjuade var en bank och fem tjänsteföretag.För att en bank ska välja att finansiera ett företags investeringar måste affären ge avkastning på den givna krediten.

Sverige genomförde vid årsskiftet 2012/2013 ytterligare en sänkning av bolagsskatten. Denna gång från 26,3 till 22 procent. Målet med sänkningen var att hamna under EU?s genomsnittliga bolagsskattenivå vilket skulle minska företags incitament till att fly Sverige för lågskatteländer. Samtidigt ville regeringen minska företagens skuldsättningsgrad.I teorin sjunker värdet på skatteskölden vid en bolagsskattesänkning och därmed också värdet på företagen.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

The purpose of this thesis is to describe and analyse the development of the public library in the district of Österåker during a period of 1958-1983. The main goals have been to identify the crucial events in the history of the library within their historical context and to analyse the factors that have been important for the development: financing, location, staffing, stock of books, book-lending level and different activities for children, youngsters and adults. The consideration has been taken to reasons and consequences of these events. The hermeneutic interpretation model of interaction between parts and wholes, between reasons and results is the basic method in this research which leans mainly upon local archives in Österåker. The public library in Österåker was established in 1952 as a fusion of previously existing small libraries: the parish library in Östra Ryd, the Labour Movement?s library and the temperance movement?s library.

Arbetsmarknaden är idag ansträngd. Faktorer såsom effektivisering av organisationer, skepsis mot att nyanställa samt hög arbetslöshet medför att konkurrensen om arbetena har ökat. Därtill är sjukskrivningstalet högt. Långvarig sjukskrivning kan medföra mänskligt lidande bland annat på grund av att individen kan uppleva känslor av utanförskap samt otrygghet som ett resultat av att denne går miste om den gemenskap som vanligtvis återfinns på arbetsplatsen. Hög sjukfrånvaro genererar samtidigt höga kostnader för den statliga kassan.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.