451 uppsatser · sida 2 av 31
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 om kvinnor i styrelsen påverkar avkastning på kapitalet.
… is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach. We have collected our data between the years 2005-2009 for all listed …
… Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time …
Vad kan de svenska bolagen tilla?mpa i jakten pa? ra?ttvisande bild?
… 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 …
En studie av verksamhetsstödjande IT-system och identifikationsteknologier
The management of assets in organisations today can be a challenging task and optimising their usage is critical to ensure maximum profit. For rental businesses offering tangible products efficient management of movable assets are an essential part of the business strategy. The …
En undersökning på den svenska aktiemarknaden
Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can …
En branschpraxis för klädbranschen och byggbranschen
The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which …
… also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries. Data were collected both in interviews …
en intervjuundersökning
… locate themselves in a good position towards the suppliers. The high degree of asset specificity in this industry makes the environment very insecure and the integration is used to eliminate, or at least significantly reduce the risk. The sawmilling industry experiences the same …
… tested and evaluated through application on the market. Results: Strategic assets are of great importance in order for a company to create a competitive advantage in the form of being established, relations, being established in municipalities and the offer on the market of …
… was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner …
The effect of accounting for intangibles
… of financial ratios, one of which is liquidity of the balance sheet. Some assets, such as intangible assets for example, may often be seen as illiquid. Therefore, an evaluation method based on the balance sheet (which often excludes intangibles from the calculations) is not …
… this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict …
… 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 …
Till vilken grad tar innehavaren del av underliggande index avkastning?
… be made. All investigated stock index bonds are based on a Swedish underlying asset. The results show that the stock index bonds haven’t generated a higher risk adjusted return than its underlying asset. The stock index bonds took part of 57 % of the underlying assets return …
