592 uppsatser · sida 6 av 40
En fallstudie av ett modeföretag
This thesis studies the customer relationships and customer accounting methods used by a Swedish fashion company. The aim is to test the empirical applicability of the relationship based framework developed by Lind and Strömsten and to explain potential differences between …
Nivåer av verklighet: - En fallstudie på svensk storbanks tillämpning av IFRS 7 och IAS 39, med avseende på fördelningen av finansiella tillgångar i level 1 och level 2
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 …
? En studie över hur två kommuner med olika ekonomiska förutsättningar hanterar balanskravet
För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes …
The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled. The authors? aim with …
En studie om det formella sambandets avskaffande mellan redovisning och beskattning gällande obeskattade vinster
The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled. The authors? aim with …
… income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive …
… Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll …
utifrån ett organisationsteoretiskt perspektiv
… study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have …
<em>Påverkan ur kreditgivares perspektiv. </em>
Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola. Authors: Jim Hansson, Filip Sahl and Pererik Sewerin. Advisor: Lennart Bogg. Key words: Abolition of mandatory auditing, optional audit, auditor, audit …
… för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i en relation ”öppnar upp sina …
This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in …
Hur används personalekonomiska kalkyler som beslutsunderlag?
… health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method: We have been using qualitative interviews with politicians, human health developerand accountants in a …
En fallstudie på VIDA AB
… The authors have focused mostly on the financial terms budgeting, cost accounting, management accounting and performance measurement. Regarding the impact ERP-systems have on these methods of control within the VIDA organization, the authors have found that some of them are …
Finanskrisens påverkan pådiskonteringsräntan
… och principer. Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management. Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med …
… operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt …
