Intangible Assets are often a significant part of Swedish companies? Assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible Assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Title: Inflation and Investments, with Focus on Inflation-linked Bonds.Investors face many types of risks when allocating Assets in a portfolio, e.g. volatility and inflation risk. Inflation risk will mainly affect investments in the long perspective. This thesis will examine those risks that an investor is commonly exposed to when allocating Assets in a portfolio and in particular inflation-linked risk and how to eliminate it. We examine the correlation between different Assets and inflation to determine the Assets? ability to hedge inflation risk.

An accounting issue that has received attention is the issue of identification of intangible Assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible Assets separated from goodwill. As the practice for identification of intangible Assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible Assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible Assets, intangible Assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Background: The basis for a price valuation of a company is dependent on both its Assets net worth and earnings calculations. While the Assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed Assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed Assets. The research is based on nine personal interviews.

This study investigates how the concept of Social Responsible Investment (SRI) can be applied to futures trading. More specifically, this study examines the possibility of creating a SRI-product for an investor, active in futures investments within commodities, energies and stock indices, and the content of such a product is suggested. We conducted a qualitative study, based on a number of interviews. The study suggests that investments in futures of specific Assets are to be equated with investments directly in the underlying Assets from a SRI point of view. Therefore, we analyzed the underlying Assets of futures traded commodities, energies and stock indices, and used social screening, together with specific screening criteria, for the analysis.

In latter years there has been a discussion about the increasing importance of intangible Assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible Assets, and was an indicator of how complex it can be to value Assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible Assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

AbstractArtists ? the invisible Assets; a qualitative study about the view on music rights and artist brands as intangible Assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible Assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible Assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible Assets without activating them. This is, even though these are their main source of income.

This essay examines the process of fair value accounting of financial Assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial Assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial Assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued Assets can be increased..

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill Assets on their balance sheet. These Assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these Assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible Assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible Assets only partially or not at all, despite the fact that Assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net Assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net Assets.

När man skapar grafik till spel och speciellt återanvändningsbar grafik finns det en hel del tekniker man bör behärska. I denna rapport beskriver jag dessa och hur de påverkar objektet man jobbar med. Fokus ligger på texturering och allt relaterat till området men jag tar även upp modellering, UV-mappning samt interaktionen mellan dessa tre delar. Jag tar även upp saker man bör tänka på när man skapar objekt som kommer att återanvändas i spelet och kanske till och med kommer synas flera av bredvid varandra..

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible Assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human Assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human Assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible Assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human Assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human Assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.