According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

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.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

Begreppet ?fan edits? betecknar filmer som klipps om av fans, vilka är missnöjda med hur en adaption för vita duken som gjorts. I min uppsats vill jag påvisa dels hur samspelet mellan fans och filmmakare/filmbolag sett och ser ut, dels försöka klargöra varför copyright/fair use är så knepigt att applicera på området..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Many students in the Swedish and Norwegian compulsory school do not have quali­fi­cation to search for further education. There is a large part of those pupils who have a different native language than the country?s majority language. These students? possi­bi­lities to a fair and equal education is regulated in national laws and regulations of school activity, the so-called governing documents. The purpose of this study is to compare Norwegian and Swedish governing docu­ments regarding education for pupils with another native language.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

Begreppet ?a true and fair view? finns med i EG: 4:e bolagsrättsdirektiv och i IAS rekommendationer, där det anses att begreppet är en övergripande målsättning med upprättandet av årsredovisningar. För att årsredovisningarna skall kunna visa ?a true and fair view? av företagens ekonomiska situation skall man i speciella fall kunna avvika från regler, råd och rekommendationer med hjälp av tilläggsupplysningar och noter. Denna avvikelse går under namnet ?overriding?.

Varför är det viktigt att undersöka på vilka sätt maskulinitetsideal i svensk ishockey har ändrats över tid? Den här frågan har flera svar. I den här uppsatsen har jag haft ambitionen att relatera maskulinitetsideal till svensk ishockeys utveckling åren 1969-1976 i ett vidare perspektiv. Under dessa år genomgick svensk ishockey många förändringar, men den största var förmodligen skiftet från att vara en amatörsport till att bli en professionell. Genom att studera hur förväntningarna på spelare ändrades under den här tiden, kan man bilda en förståelse för hur professionaliseringen av sporten påverkade enskilda spelare.

The discussion about organic and fair trade products has been a big issue during the last few years. Despite an extensive knowledge about the environmental problems and a willingness to do something about it, the consumers are not always acting that way. Children do imitate their parents and other adults at an early age, so if the role models do not begin to act, think and dress ethically correct, neither will the children. Three problems have been identified out of the discussion. They relate to the questions of how older school children and parents of younger school children are taking sides regarding the organic/fair trade clothes and how existing trends in the society as well as those in fashion contexts influence their attitudes and consumer behaviour.

Johanna Petrén, a prospective teacher of religion, has examined how a couple of students view Christianity as it is presented in a Religious Education classroom. Furthermore, how this image matches their experience of Christianity outside of school. The key questions of this essay are: How do the students generally describe Christianity and what it means to be a Christian based on the image they have acquired from outside of school, or from Christian friends, confirmation or their own faith? How do the students describe Christianity according to what they learn in Religious education at school? What potential differences do the students perceive between the image of Christianity conveyed by the school and the image they have of Christianity from outside of school? Does the school's teaching influence the credibility and interest in Christianity? The questions have been discussed in focus group interviews, in which the students way of reasoning and talking about religious matters were analysed based on previous research. References used in the analysis includes research on topics such as science of religious history, religion in multicultural and postcolonial rooms, secularism and discourse analysis have.

Henriksson, Kristina (2009). Assessing student teachers through conversation - an interactional analysis of student-teaching conferencesThe aim of this study is to identify the characteristics of student-teaching conferences. During a school-based education for student teachers, teacher educators from the university visit the student teachers. They also have conversations, so-called student-teaching conferences, with the students school mentors to assess the student teachers knowledge. These conversations aim at assessing the student teachers professional knowledge at the end of a shool-based education.