Examensarbetets titel: Faktorer som påverkar företags upplysningar om anläggningstillgångar – En studie av IAS 16 och IAS 38. Seminariedatum: 2010-06-04 Kurs: FEKP01, Examensarbete magisternivå, 15 HP Författare: Frida Lindblad, Anna Tullgren och Ilknur Ömer Handledare: Torbjörn Tagesson Nyckelord: Upplysningskrav, materiella anläggningstillgångar, immateriella tillgångar, IAS 16, IAS 38. Syfte: S

Sammanfattning Titel: Beyond Astonishing- En fallstudie av TAT och dess utvecklingsmöjligheter Seminariedatum: 15 januari, 2010 Ämne/Kurs: FEKP01 Författare: Maria Lilliehöök, Minh-Hang Palmgren, Anders Petersson Handledare: Fredrik Häglund, Allan T Malm Nyckelord: TAT, Användargränssnitt, Mobiltelefonbranschen, Tillväxtsstrategier, samarbeten Metod: En kvalitativ fallstudie av företaget TAT som g

The aim of this thesis is to explain if certain auditor attributes affect Swedish auditors judgment and approach towards risk. The chosen methodology for this study is an explanatory method with a deductive approach. The method has been commonly used in previous researches in the field of audit risk judgment. With this approach, hypotheses has been formulated and then later tested towards empirica

The purpose of this thesis is to identify the whole positioning process by means of existing positioning theories as well as interviews with marketing practitioners and consumers. Furthermore, the authors wish to provide the reader with an overview of the complete positioning process as well as how it is used in practice today in order to better understand how well suited positioning theories are

This study presents a survey of 215 Swedish and German listed companies and their voluntary social, environmental and ethical disclosure practices. An eclectic approach in explaining the differences has been used, focussing on cultural differences.

The purpose of this master thesis is to develop a cogent understanding of brand agency that is informed by knowledge of how consumers negotiate brand meaning. It aims at both the betterment of brand management in practical application and making a meaningful contribution to brand management literature. A qualitative approach has been applied with data collection carried out through semi-structured

The purpose of this thesis is to analyze how corporate branding as the organizational resource with different dimensions used for attracting employees. Corporate branding is the cutting-edge organizational and marketing research field and lacking of empirical work, many researches make focus on the relationship between the organizations and its customers, few empirical researches make the contribu

The auditor is seen as the guardian of the market. However, several scandals have resulted in the public’s suspicions of auditor ethics. Therefore, the need of investigation of ethical awareness and ethical judgment among auditors should be taken into a deep consideration. The aim of this thesis is to investigate the differences in ethical awareness and ethical judgment of auditors across nations,

Samtidigt som Sverige saknar en sammanhållen alkoholpolitisk lagstiftning är alkoholmissbruk ett av våra största samhällsproblem. Syftet i uppsatsen är att utreda reglerna kring alkoholism i arbetslivet och utifrån reglerna dra slutsatser om hur långt arbetsgivarens arbetsrättsliga rehabiliteringsansvar går. För arbetsgivare ligger det ett betydande ekonomiskt intresse i att inte rehabilitera arbe

Syfte Syftet med uppsatsen är att klargöra hur EU-kommissionen i dagsläget förhåller sig till RPM samt utreda om huruvida de delade åsikterna bland jurister, ekonomer och diverse organisationer samt utvecklingen på området i USA kan tänkas påverka kommissionens framtida förhållningssätt till dessa typer av restriktioner och därmed leda till en förändring i rättsläget kring RPM inom EU. Metod Den Purpose The purpose with this thesis is to clarify how the European Commission currently relates to RPM and investigate whether the divided opinions among lawyers, economists and various organisations as well as the development on the subject in the US can affect the Commission’s future approach toward these kinds of restrictions and consequently result in a shift in the legal position of RPM in t

Syftet med uppsatsen är att undersöka om det går att finna vissa faktorer som påverkar valet av emissionstyp för företag. Tidigare studier gjorda av skillnader mellan företrädesemissioner och riktade emissioner på andra marknader ligger till grund för uppsatsen. En kvantitativ studie har genomförts av 171 nyemissioner under åren 2005 till 2009, uppdelade på 85 företrädesemissioner och 86 riktade e

This paper deals with the energy development in the Himalayan region of Ladakh, looking into how different initiatives of renewable energy use affect perceived and material living standards. The study is based on a minor field study carried out in Ladakh in the spring of 2009, and will be presented as a case study. Today, most parts of Ladakh already rely to some extent on renewable energy source

Authors: Karin Lindsjö and Johanna Rydiander Title: Leadership in social work: A study of requested variables regarded middle level leaders during recruitment [translated title] Supervisor: Kristina Göransson Assessor: Staffan Blomberg Although working as a leader at middle level within social work is an interesting research area with its complex nature, there is not much science regarding this f

Tidigare forskning tyder på att imagery rescripting av tidiga och aktuella minnesbilder kopplat till negativa bilder av sig själv (sk encapsulated beliefs) är ett användbart inslag vid behandling av social fobi.Vår studie har avsett att replikera dessa resultat och mäta effekter av imagery rescripting vid social fobi. Grad av ångest kopplat till tidiga och aktuella minnesbilder, grad av livlighet Previous research indicates that imagery rescripting of both previous and current memories connected to negative self images (i.e encapsulated beliefs) is a tool in the treatment of social phobia. Our study attempted to replicate these results by measuring the effects of imagery rescripting on social phobia. The degree of anxiety connected to previous and current memories and the degree of vividne

In this thesis, a new theoretical framework is developed to study the relationship between human capital and economic development in a different perspective. The aim of this thesis is to examine the relationship between output composition and composition of education expenditure. Output composition is represented by the share of high value added sectors in total value added and composition of educ

The aim of the study was to analyze women’s rights workers narratives about women’s situation and women’s rights work in Nicaragua with a starting point in narrative method and theory. We focused our research on the network La Red de Mujeres Contra la Violencia which works both nationally and locally in Nicaragua with the aim to fight men’s violence against women. The network consists of individua

IT-styrning är idag ett omtalat ämne när det gäller informationshantering. Organisationers behov av att hantera och effektivisera sin IT-styrning ökar i takt med systemens kapacitet och komplexitet. IT-styrning kan även ses som ett konkurrensmedel då vissa hävdar att organisationer med en god styrning ges mer i återbäring på tillgångar jämfört med företag med en svagare styrning (Weill & Ross,