138 uppsatser · sida 7 av 10
… fixed asset it requires an accurate project record and a well functioning time management system. The systematic allocation should reflect the actual usage period. An incorrect valuation or systematic allocation of usage can imply that the accounting loses its information value.
intervjuer med fem småföretag och två revisorer
Det växande intresset för miljöfrågor har ökat kraven på företagen. Intressenterna kräver att företagen kan hantera miljöfrågorna på ett tillfredsställande sätt. Att införa ett miljöledningssystem är ett sätt att arbeta med miljöfrågorna. För att kommunicera ut miljöarbetet …
En event study på publiceringen av bolagsstyrningsrapporter enligt Svensk kod för bolagsstyrning
… and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into …
Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och …
Hur går revisorn, revisionsbyrån och professionen tillväga?
… levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the …
Vad är notan för skattebetalarna nu?: En uppföljning av Peter Jennergren och Bertil Näslunds studie från 1998
… the money that has since 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.
I kunskapsföretag och fotbollsklubbar
… The results of the study showed significant differences in attitude and the management of the human- and structural capital in football clubs and IT companies. The reason for the most restrictive accounting rules in the area is that it is particularly difficult to estimate the …
Verkligt värde -vs- Anskaffningsvärde
… who manages how the administration real estates is presented in the companies? management accounting. The purpose with this article is to find out why different companies choose to value their real estates to real value respectively to acquired value, how the auditors way to …
… and tax advice. A distinguished need in the growth stage was advice in management accounting as well as cost control.
Åtta ungdomars möte med och skapande av interaktiv konst
… profitability in a company, the authors have identified a significant risk for management teams to advocate an adjusted value of the property to increase profit or to decrease losses.
En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ”inte har rent affärsmässig karaktärför bolaget”
… profitability in a company, the authors have identified a significant risk for management teams to advocate an adjusted value of the property to increase profit or to decrease losses.
En uppföljning inom palliativ vård
… profitability in a company, the authors have identified a significant risk for management teams to advocate an adjusted value of the property to increase profit or to decrease losses.
En studie om vad värdering till verkligt värde av förvaltningsfastigheter kan få
… profitability in a company, the authors have identified a significant risk for management teams to advocate an adjusted value of the property to increase profit or to decrease losses.
En jämförelse mellan företag som reviderats av Big Four och företag som reviderats av någon annan revisionsbyrå
… of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider …
… for the purpose. Due to the poor quality of the estimations, Banverket’s management control suffers and the organization is unable to reject or renegotiate overpriced offers. The evaluation leads to a normative part where a suggestion for how to revamp the current practice is …
