Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

The purpose of this study is to find out how social workers in one medium and one smallmunicipality in central Sweden perceive the need of financial support for young adults formore than one year and what the causes might be. To answer our research questions aqualitative research method was used and four social workers were interviewed. The resulthas been analyzed based of social exclusion, stigma, as well as on structural and individuallevel and linked to previous research. Our results show that although young adults are anexception for long duration for financial support, there are those who lack other means ofsupport for a long time. The results also show that young adults often are recurring in thesocial services, and they are long-lasting.

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

In an international perspective the Russian children s library is a unique institution, being solely committed to children up to 14 years of age. In Russia of today it is, however, being exposed to hard pressure as the economical and social conditions have changed dramatically since the collapse of the USSR. My interest lies in examining this change of living conditions for the children s libraries and how this in turn affect their work and role in the present state. In order to view this change in a longer perspective, I compare the situation for children s libraries during the time of communist regime with that of today using documents about and from children s libraries. I have studied its legal position and conditions, financial and political state, and how the modern society affects children and youth, especially their daily cultural life.

Vilka ekonomiska frågor ligger närmast de svenska brevskrivarnas hjärtan? Två svenska professorer, Becker och Jonung undersökte detta 1998. Denna studie undersöker i ett världsunikt data set innehållande 536 brev adresserade till statsminister Fredrik Reinfeldt under hans mandatperiod 2006-2014. Genom undersökningen ges en övergripande bild av brevskrivarnas mest centrala frågor rörande ekonomi. Utgångspunkten ligger i att undersöka skillnader i fördelningen av brev mellan denna och tidigare studie.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

År 2002 tog EU och International Accounting Standard Board (IASB) beslutet att alla noterade företag ska följa de internationella reglerna International Financial Reporting Standards (IFRS). Detta medförde dock att regelverket för de mindre noterade företagen blev alltför komplicerat. Därför beslutade Bokföringsnämnden år 2004, att ändra inriktningen på normgivningen och började arbetet med K-projektet. Här delas företagen in i fyra olika kategorier (K1-K4) beroende på storlek och företagsform. Företagen kan till dess att alla de viktigaste delarna i lagstiftningen trätt i kraft, välja att tillämpa reglerna inom sin aktuella kategori eller fortsätta med nuvarande regler. Denna uppsats inriktar sig på enskilda näringsidkare som tillhör Kategori 1 och har en nettoomsättning på högst 3 miljoner kronor.