451 uppsatser · sida 13 av 31
woodlandkvarter från Alnarp till Jönköping
… parts. The first part deals with how young stands can be formed so they become assets in parks and landscapes. The second part is a design proposal for the arboretum in the city park of Jönköping for which I use the conclusions I have drawn in the first part. Part I The first …
- en empirisk studie av fem svenska företagsförvärv
… of the target company more difficult due to the fact that it is a subjective asset which increases the overall risk of the company. It can also be difficult to value the brand on a stand alone basis, partly due the importance of the context for the brand value. Finally, due to …
Vad är notan för skattebetalarna nu?: En uppföljning av Peter Jennergren och Bertil Näslunds studie från 1998
… been returned to the government by successful management of the relinquished assets. The result shows that the Swedish government has neither lost nor gained any significant amount from the subsidies.
En studie av marknadens implicita riskpremie i hög- och lågkonjunktur, samt hur den implicita kapitalkostnaden korrelerar med kapitalkostnaden enligt CAPM
… of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this …
… as benchmark index. The thesis has been written under the supervision of the Asset Management Department of Länsförsäkringar AB (LFAB) and the Department of Production Economics, Linköping Institute of Technology. Apart from the main purpose, the methodology used is also meant …
effekterna på redovisningen av varumärken efter införandet av IAS 38
Syfte Syftet med denna uppsats är att analysera vilka effekter införandet av internationellt gällande redovisningsregler har på den svenska redovisningen. Detta ska belysas genom studerandet av hur IAS 38 har påverkat redovisningen av varumärken. Metod Studiens kommer att …
… humankapitalet, bland annat SkandiaNavigatorn, IC-rating och The Intangible Assets Monitor. Dessa modeller användes flitigt under stora delar av nittiotalet men är idag inte alls lika omfattande. För externa intressenter kan utelämnandet av humankapitalsredovisningen innebära …
-en studie om hur banker kontrollerar informationen från fastighetsbolagen
… these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability. The paper attends to how banks control the information …
Outnytjade balansposter i Föreningen Uppsalaekonomerna
Under senare år har det från många håll hävdats att redovisningen är föråldrad och ger en felaktig bild av företagens värde. Kritiker menar att det inte finns någon koppling mellan ett företags redovisade värde och dess marknadsvärde. Detta beror främst på att redovisningen inte …
En studie som identifierar svenska organisationers riskhantering avseende informationssäkerhet samt dess prioritering.
… activity. Efficient Risk Management will secure the businesses survival, assets and creates market advantages. The interest of information security has consequently gained in Swedish corporations. Corporations have realized the importance of the information which is stored in …
Vilka faktorer beskriver valet?
… cases. ? Companies with a high ratio of inventory and receivables to total assets wanted an auditor with a higher degree. ? We could not find any support for our second complexity-hypothesis, the ratio of salary expense to total operating expenses to reflect operational and …
Svagheter och Möjligheter
… reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has …
och dess påverkan på borgenärsskyddet
Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protection Course: Bachelor theses in business accounting, 10 Swedish credits Author: Sam Espeland Advisor: Ogi Chun Key words: IAS 16, 39, 40, fair value …
samband mellan hållbarhetsprestanda och finansiella aspekter i börsföretag
… the main hypothesis between sustainability performance and ”Return on Total Assets” through a statistical test. The level of significance was very good and the correlation was lightly positive. The sub hypothesises showed no significance why a conclusion of relationship could …
En studie av onoterade små och medelstora företag
… that extreme cases exists. We can also observe tendencies which show that an asset deal is to prefer prior to a share deal in the buyers perspective. The two most common corporate valuation methods are substance valuation and the future cash flow method.
