Segmentrapportering
Är den relevant ur en analytikers perspektiv?
… är. Nyckelord; segment, segmentrapportering, värdering, IAS 14, valuation, financial reporting,segment report(ing).
Uppsatser om financial
1 276 uppsatser · sida 18 av 60
Revisorernas oberoende ifrågasätts
går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?
… such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers …
Interaktiv konst
Åtta ungdomars möte med och skapande av interaktiv konst
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
Förtäckt värdeöverföring
En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ”inte har rent affärsmässig karaktärför bolaget”
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
Närståendes erfarenheter av stöd
En uppföljning inom palliativ vård
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
IAS 40 Förvaltningsfastigheter
En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
… January 1, 2005 publicly listed companies were obliged to adopt a new financial reporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency and comparability in financial reports between companies. The authors have chosen to write about IAS 40 where the …
Lågkonjunktur, En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen
… Purpose: The aim of the paper is to examine and analyze how a company's financial data for the relatively young IT sector explains the number of employees compared to how the financial data explains it for an older more experienced branch like the industry sector. Method: We …
Revisorers legitimitet och skadeståndsansvar
… eyes of those who have an interest in the statutory audit, i.e. the users of financial statements. In the long run it is however plausible that this effect will fade out. Furthermore, we believe that the relation between the auditors and the Directors of the companies will be …
Har analytikernas roll på aktiemarknaden blivit mindre relevant
En studie av analytikernas påverkan på aktiers avkastning
… lack of linkage may be that the market has become more concerned with other financial measures than Earnings per Share, that investors are flooded with non-financial information such as industry report.
Lyxvarumärkens överlevnad vid lågkonjunktur
Hur resonerar svenska lyxföretag, och vilka strategier är lämpliga att använda sig av?
… that have focused on added value rather than lowering prices has survived past financial crisis. It is also obvious that companies act very different during times of crisis. Adding to the problem is trends that point to a more careful consumption and environmental awareness …
Bankrörelsen
En studie mellan bankkrisen 1992 och 2008
Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it’s …
Nyckeltal i ideella föreningar
? en studie kring ishockeyföreningar
… in the statement of activity, which is a part of the annual report. The financial key performance indicators that appeared were ”the equity ratio” and ”the gross profit margin”, which are considered to be appropriate for these three sport associations. It also appeared that the …
Kommunaliseringen av den statliga skolan.
- En argumentationsanalys av de pro- och contraargument som föranledde beslutet 1989 samt dess aktörer.
… The result is divided into three parts where education, organisation and financial questions categorize the arguments. An analysis model, performed by setting pro arguments and contra argument for themselves as Arne Naess model, carries out the model of the analysis. The results …
Att identifiera signaler för obestånd i tid
… they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals …
Lågkonjunktur, En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen
… Purpose: The aim of the paper is to examine and analyze how a company's financial data for the relatively young IT sector explains the number of employees compared to how the financial data explains it for an older more experienced branch like the industry sector. Method: We …