An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.

Nowadays, cooperation is necessary and this study tries to illuminate the possibilities and problems about cooperation in fiction between 7 small/midsize farms in Skåne. Conventional Farming is done with grain and sugarbeets as specialization. Calculation of machine costs have been done and compared in the study, both for the farms in thorough and the fictitious operation companies. Business ratios as depreciation/ha, interest/ha and maintenance/ha have been calculated. In this essay we present a proposal about how a practical implementation can be done. In the proposal there is an example how the distribution of work can be done.

Den här studien undersöker hur vinstvarningar påverkar stora och små företag. För att förklara dess påverkan på företagen har den effektiva marknadshypotesen och behavioral finance använts som grund. Avgränsningen har gjorts till Stockholmsbörsen då inga tidigare studier haft fokus på den. Empirin visar att företag i Large Cap påverkas med i snitt -4,63% och företagen i Small Cap med -8,42%. Large Cap visade signifikanta abnorma avkastningar under eventdatumet och dagen efter medan Small Cap endast visade signifikans under eventdatumet.

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

To succeed, a word that can be interpreted in many different ways. In this thesis the authorshave highlighted the word succeed with success. There has been a case study of twocompanies, which managed to penetrate a competitive market which is still under expansion.These brands are popular and maintain a high standard. Boomerang and Vagabond are twoSwedish companies which not only managed to penetrate the Swedish market, but also aninternational market. These are two Swedish companies which started from scratch as anyother company.

In today's Sweden there are approximately 23 000 combination companies, and most of them have a connection with the agricultural sector. The most common type of additional operation is some form of contracting.The aim for this degree project is to answer the following question: which problems and key factors exists within combination operations? The main topic will be within coordination and management questions within agricultural companies with an additional operation.Litterateur written earlier within this subject will be used in this thesis. Mainly litterateur which contains information about combination companies and diversification of some sort. There are also other theories used in this thesis such as; resource based theory and decision making theory in order to understand the problems and key factors within combination companies.In order to investigate the aim of this thesis we have chosen to perform two qualitative interviews with the managers of two different combination companies.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

Purpose/Aim: To find power structures within the blog network.Material/Method: Using keywords to find all available blog posts about the National Defence Radio Establishment from the blog search engine Twingly, and thereafter using the same blog search engine to find inlinks from other blogs, to those posts. The data is set into the context of the small-world networks models of Duncan J. Watts and rich-club models of Sergi Valverde och Ricard V. Sole.Main results: 5183 unique blogs have written about the subject in 22779 blog posts to which 28128 inlinks from other blogposts are made. Just over one fifth of the blogs are linkted to each other in one big network, where the remaining blogs stand without any ingoing or outgoing links.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.