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7514 Uppsatser om Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations - Sida 48 av 501

Ledarskapsprocesser inom framgångsrika organisationer

The aim of this study is to investigate leadership in sports organizations and business organizations. The study focused on common and important leadership components and the most important leadership processes in both business context and sports context. The study also investigated common and important leadership components, leadership challenges and which degree leaders used the transformative leadership. The study focuses on leadership components most importantly from the leaders view, including both sport managers and business leaders. The investigation was based on eight interviews, which are analyzed with content analysis.

"Fettpärlan har vi så det räcker till alla!" : En jämförande studie av hur fyra lärare på de studieförberedande och yrkesförberedande programmen tänker och arbetar kring och med litteraturundervisning

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Gemensamma mentala modeller kring teknik : - en fallstudie av tekniksyn på ett IT-tjänstföretag

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

Informationsflöden inom mobila-stationära organisationer

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

Hur social a?r den Sociala Ekonomin? : Sociala fo?retag och regionala innovationssystem

Authors: Kosovare Islami and Selma SumicDate: 2014-06-02Title: How social is the social economy? ? social businesses and their regional innovation system.Level: Bachelor thesis in Business AdministrationSupervisor: Bengt JohannissonExaminer: Frederic BillKey words: Social entrepreneurship, regional innovation system, business - to - businessThe purpose of this paper is to create a model of regional cooperation network for social enterprises as the base of an innovation. This model will be created through the empirical basis. The model proceeds from the three pillars that have been developed and include social entrepreneurship, business - to - business and regional innovation.Entrepreneurship has multiple definitions which treats such as innovative thinking, targeted and creative individuals. Social enterprise has attracted more widespread interest, while it is considered one potential solution for the development of a sustainable society.

Kommersiella fastighetsinvesteringsbeslut : Påverkande faktorer ur ett investerarperspektiv

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Mekanismen för tidig varning Hinder eller hjälp i den fortsatta europeiska integrationen?

Within the political science research it is common to examine the effects on the national parliaments caused by European integration. In this Bachelor Thesis the aim is instead to show what involvement of the national parliaments in the European Union implicates to the European integration process.The object of examination is the introduction of the parliaments as supervisors of draft legislative acts, this is also known as ?the Early Warning Mechanism?, through the ratification of the Lisbon Treaty. An analysis of answers from the national parliaments in the tests of three pilot cases, conducted by the COSAC, is made with help of Institutional theory and an Europeanization perspective.The main findings show that the mechanism of early warning probably will not become an obstacle for continued European integration, but it could slow down the process in some areas. Most probably though is that the mechanism forces the national parliaments to adapt and to be better equipped to react at events taking place at the European level.

Tillämpning av IFRS 3 IAS 38 i Sverige - Redovisningstendenser i svenska företag

Bakgrund/Problemdiskussion: För svenska koncerner infördes tvingande redovisning enligt IFRS gemensamma europeiska standard med början räkenskapsåret 2004. Den största skillnaden mot tidigare koncernredovisning är anpassningen till anglosaxisk redovisningstradition. Med IFRS är målsättningen att redovisningen bättre ska avbilda verkligheten och öka relevansen ur ett aktieägarperspektiv. Värdering till verkligt värde tillåts i högre grad än tidigare Goodwill skrivs inte längre av utan nedskrivningstestas årligen avseende aktuellt värde och skrivs ner endast då behov anses föreligga. Således påverkas företagens resultat- och balansräkning avhängigt företagens redovisningsval runt identifiering av immateriella tillgångar och nedskrivning av goodwill.

Hälsoeffekter av djur inom äldrevården

Mainstream contemporary phenomenology understands the phenomenology of movement and dance through ?the lived body? of Merleau-Ponty. This paper rather suggests a phenomenology of movement and dance based on an understanding through ?the danced body? with ability to meta-feeling. It is here argued that we need to use a phenomenology of dance to understand the phenomenon of movement whatsoever.

Värdering av förvaltningsfastigheter : en jämförelse mellan Sverige och Storbritannien

Harmonisering av redovisningsprinciper mellan länder inom EU har försökt uppnås under lång tid och från och med 2005 har det blivit obligatoriskt för noterade företag inom EU att tillämpa IFRS och IAS vid årsbokslut. En av IAS standarder är IAS 40 ? Förvaltningsfastigheter där företag som innehar förvaltningsfastigheter kan välja att värdera sina fastigheter antingen enligt anskaffningsvärdemetoden eller verkligtvärdemetoden. Dock väljer de flesta företag att följa IFRS rekommendation, att värdera till verkligt värde.När företag väljer att värdera enligt verkligtvärdemetoden kan värdering ske antingen internt inom företaget eller externt med hjälp av externa värderingsmän.Syftet med vår studie är att undersöka hur svenska och brittiska företag värderar sina förvaltningsfastigheter (internt/externt) och om det råder harmonisering mellan länderna och varför de valt att värdera som de gör.Vår studie innefattar 15 svenska företag och 48 brittiska företag som är noterade på respektive börs och redovisar förvaltningsfastigheter i sin årsredovisning.Vi har valt att använda oss utav en metodkombination av både kvantitativa och kvalitativa metoder för att kunna uppfylla vårt syfte.Undersökningen visade att de svenska och brittiska företagen föredrar olika värderingsmetoder när de värderar förvaltningsfastigheter. I Storbritannien var det tydligt att den externa metoden föredras medan i Sverige var både metoderna populära.

Svenska independentbolag i Japan: etablering och kulturella skillnader

The purpose of this thesis is to study how Swedish independent record labels, or indie labels, fared on the Japanese market. The research questions were based on how Swedish independent record labels establish themselves on the Japanese market and how the cultural differences between the nations affect the business relationship. It was decided to execute a case study on two Swedish independent record labels and the Swedish export council for music. The ones chosen as study objects were B & B Records, Razzia Records and Export Music Sweden. The conclusions were that the indie labels need to understand the importance of personal business relationships when trying to get established on the Japanese market.

STYRNING I ETT FAMILJEFÖRETAG I FINANSBRANSCHEN: EN FALLSTUDIE AV E. ÖHMAN J: OR FONDKOMMISSION AB

The aim of this thesis is to examine what factors that influences the management control in a family business operating in a sector in which they are under-represented. We have therefore conducted a case study of a family business in the finance sector, E. Öhman J: or Fondkommission AB (Öhman). The first conclusion is that the management control in Öhman is influenced by the environment and the increasing size of the company. We have found, however, that it is to an even larger extent affected by the fact that it is a family business even though the company is operating in a sector in which family businesses are not the norm.

Företag med stor kassa - vilka är alternativen och vad vill marknaden?

The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

Nätaktivism ? Slackers eller individer med möjlighet att påverka sin omgivning?

The aim of this thesis was to look to the organization of people through social media and the Internet. Our study was conducted with a current event in focus. We began our study by examine the protests that had arisen as a result of that the American proposed law called "Stop Online Piracy Act" (SOPA)was presented. With our main focus on SOPA we began to investigate those discussions and debates that during a limited period of time were conducted on a large social news site, Reddit.com, which is a form of social media. We focused on the way that people expressed themselves over social mediawhen it comes to political issues and also whether or not Internet activism can have an effect in the society.

Affärs- och chefscoaching ? Framtidens företagsutveckling?

During later years coaching has gained popularity. Coaching offers help to learn rather than to teach and enables optimal performance. The method that builds consciousness, strengthens choices and leads to change in the wanted direction, can deduce to some of history's most successful educationalists. A coaching area steadily increasing is business- and executive coaching. The overall purpose with this paper is to explain what coaching is generally speaking, with specific focus on business- and executive coaching.

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