451 uppsatser · sida 5 av 31
… is IFRS 3 that handles business combination and how goodwill and intangible assets from the acquired company should be accounted for. The objectives of our dissertation is to identify those listed companies that have made one or more acquisition between the years 2005 to 2006 …
… with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done …
En fallstudie av tre koncerner
… treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation …
… the students. In the present situation, the school library does not work as an asset in the students' development of information literacy. Their aversion towards reading affects their opinion of the school library and most of the students never visit the library at all. In order …
När man skapar grafik till spel och speciellt återanvändningsbar grafik finns det en hel del tekniker man bör behärska. I denna rapport beskriver jag dessa och hur de påverkar objektet man jobbar med. Fokus ligger på texturering och allt relaterat till området men jag tar även …
Svenska hedgefonders exponering mot riskfaktorerna i Fung & Hsieh (2004) under perioden 2006-2007
… risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small …
Tillgång eller belastning?
… made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions. Goodwill is valued by a subjective judgment about how much you think the comapny will be able to generate in …
En medveten variabel i företagets varumärkesstrategi? En jämförande studie av två svenska företag.
… cultural and economical borders, the importance of the company’s intangible asset, its brand, is gaining importance as a differentiating factor. Building a strong brand and the emphasis on strategic brand management is something that before was given less attention in firms but …
En studie om irakiers väg in på den svenska arbetsmarknaden
… was attempted to answer which public resources respectively which individual assets were of value in getting a job. This paper is based on a qualitative method, as five Iraqis with jobs were interviewed. To analyse the empiricism of this study the human capital theory and the …
Sambandslöst och värdelöst?
… at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company’s …
Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv
Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the …
… & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras …
en investeringsjämförelse mellan gammal och ny energi
… from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk …
… paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on …
Den förändrade organisationen av skolmåltider och dess relation till skolornas symboliska tillgångar
… analyse school meals are organized and focused as part of schools' symbolic assets in competition with other schools. The first part of the study shows that there are four different organizational models for school meals, fully equipped kitchen and canteen, heating kitchen and …
