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Påverkansfaktorer vid företagsvärdering
… valuation methods, cash flow analysis, comparative valuation, the net asset value method. The Main Issue: What is of decisive importance when choosing a special company valuation method? Purpose: The purpose of this paper is to identify, analyse and evaluate the most common …
En undersökning om skillnader mellan stora och små företags nyckeltal
… and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38. Main theory: There are no theories available on these type of researches due to the fact that …
… actions should or could a respectable business take on these newfound liquid assets. The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we …
I kunskapsföretag och fotbollsklubbar
… In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative. The human resources, also called the human capital, are volatile assets, which easily disappear when an …
- Är företag medvetna om sin licenshanteringssituation?
… företagen följer någon vedertagen metod för detta, en sådan metod är Software Asset Management, SAM. Det är svårt att rekommendera någon licenshanteringsmetod och program som fungerar för samtliga företag, då användandet av dessa är väldigt företags- och organisationsspecifikt …
… Författarna till Initial Accounting for Internally Generated Intangible Assets (IAIGIA) anser att detta medför att ett företags verkliga värde inte avspeglas i dess redovisning, och föreslår därför att en reformering av nuvarande standard bör genomföras.Syftet med denna uppsats …
en jämförelse mellan olika branscher
… within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the …
… tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude …
En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL
… tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax …
- Väg- och transportforskningsinstitutets metod för bedömning av skada på bevarandeintressen
… and Transport Research Institutes method for assessment of damage to heritage assets There are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as …
… system was reformed with an aim to create a stable and high return on pension assets. First, Second, Third and Fourth general pension funds, hereby referred to as AP1-AP4, had an important part in the reform. AP1-AP4, also called the buffer funds, was assigned to secure …
En fallstudie inom ett tillverkande företag
… In other words, it isn’t necessary that someone actually enjoys the company’s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed. The question that arises is how a benefit can be defined as something you can enjoy rather then …
… In other words, it isn’t necessary that someone actually enjoys the company’s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed. The question that arises is how a benefit can be defined as something you can enjoy rather then …
… goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and …
Finns det en marknad?
… to be low, we would further examine why it’s low. We have investigated which assets are best suited for securitization and above all how the Swedish market will develop in the future. Securitization has been studied all across the world mainly due to the financial crisis, but …
