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… are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial …
en fallstudie
… banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example …
… in the company’s business, accounting choices and regulations becomes almost a non-issue.
… is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information …
Att börja hållbarhetsredovisa med intressenternas behov i fokus
… hand, demand in particular informationconcerning environmental aspects, while non-financial stakeholders also requests informationon social aspects such as employee responsibility and business ethics. The case companydoes, however, show skepticism on whether social aspects such …
En studie av noterade respektive onoterade svenska fastighetsbolag efter implementeringen av internationellt regelverk
… of accounting. -A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board. Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are …
Evidence from Forestry and Paper Industry
… types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information …
En kvalitativ studie om bemötande och förståelseutifrån riktlinjer och policys
This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company’s CSR - Corporate social responsibility, the perspective of accounting gets …
This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company’s CSR - Corporate social responsibility, the perspective of accounting gets …
Hur en implementering av IASB:s föreslagna förändringar av IAS 37 skulle påverka redovisningen i svenska börsbolag
… and ”contingent liability” are eliminated and instead a new term called ”non-financial liability” is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation. Our main source of empirical data for our quantitative …
… of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the …
A Study of Swedish Biotech Investment Managers
… in the biotech companies, in order to understand and evaluate the development. Non-financial information is being quantified and the measurement process relies to a large extent on trust and faith in operative management, rather than straight financial figures.
… The Balanced Scorecard is a Control System that includes both financial and non-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 from the private sector on several …
Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics …
Non-attendance and cancellations within dental care is a problem resulting in both financial and time consuming losses. The purpose of this questionnaire was to investigate different factors influencing non-attendance and cancellations. Six public and private dental clinics …
