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Purpose: The aim of this paper is to find out if the current accounting rules in IFRS 3 which mandate annual tests for goodwill impairment in line with IAS 36 add any information value for users on the Swedish stock market. Methodology: The paper is based on a quantitative research method with a deductive approach to interpret investigated samples. By using an event study, we have analyzed the e

ABSTRACT Title: Abnormal Dividend Increases – Do they Signal? - An assessment of the signaling value in dividend increases which deviate from a firm’s historical dividend policy Seminar date: 2016-06-02 Course: BUSN 89: Degree Project in Corporate and Financial Management – Master Level, 15 University Credit Points (15ECTS) Authors: Fossum Niklas, Fridlund Johan, Skog Magnus Advisor: Håkan Jankens

Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. Key words: Divided policy, earnings, fair value, gross profit, IFRS. Purpose: The purpose with this thesis is to analyze whether the implementation of IFRS have impacte

This master thesis relates to future trends within the field of Business Intelligence. The purpose is to create and share knowledge about Business Intelligence. A theoretical study is necessary for both readers as mandator. With no or limited understanding of Business Intelligence it will most likely be hard to follow the discussions and results of the study. The main purpose is to increase the un

In order to turn business ideas into ventures that create value and wealth, several types of resources are required. They can be divided into social, human, organizational, technical, and financial resources. Among all of these, finance is considered one of the most essential resources to acquire because it enables the acquisition of additional human, physical and technological resources later on

This thesis aims to highlight the issues that arise when multinational enterprises restructure their business and transfer intangible assets to another tax jurisdiction. This thesis also examines whether the OECD Transfer Pricing Guidelines chapter IX regarding intangible assets provide clarity that is satisfactory for taxpayers and tax authorities when MNEs restructure their business and transfer

https://www.soch.lu.se/internt/sites/soch.lu.se.internt/files/2023-11/Lathund%20Reser%C3%A4kning%20och%20Utl%C3%A4gg%2023.11%20Eng.pdf - 2026-05-24

M al m ö A rt A ca de m y M al m ö A rt A ca de m y 20 18  –  2 01 9 20 18  –  2 01 9 Gertrud Sandqvist Professor of Art Theory and the History of Ideas; Supervisor for the Doctoral Programme Dr. Sarat Maharaj Professor of Visual Art and Knowledge Systems; Supervisor for the Doctoral Programme Joachim Koester Professor of Fine Arts Fredrik Værslev Professor of Fine Arts Emily Wardill Professor of

https://www.khm.lu.se/en/sites/khm.lu.se.en/files/191023_maa_2018_2019_hq.pdf - 2026-05-24

Welcome Address of the General Chairs of the QMOD Conference Jens J. Dahlgaard Dr. Professor Linköping University Su Mi Dahlgaard-Park Dr. Professor Lund University It is our great pleasure to welcome all participants from about 30 countries and 5 continents to the 19th QMOD/ICQSS conference. The conference has attracted contributions from relevant fields of management, engineering, marketing etc.

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/qmod_2016_full_program_1.pdf - 2026-05-24

25 April 2025 20:00 | Concert Trevor Wishart – from Fabulous Paris3. "Fabulous Paris" (1991). Duration: 24’1. "The Division of Labour" (1994). Duration: 18’In this concert, I will be diffusing two works by Trevor Wishart, whose music is on focus this year, and who will be present at the festival. Known for his Composer's Desktop Project, a software he developed to transform sound in many different

https://www.staff.lu.se/calendar/alessandro-perini-wishart-intonal-2025 - 2026-05-24

Electronic products consist of substances that can be harmful to human health and the environment if exposed or leaked during the product use and end-of-life phases. Full Material Disclosure (FMD), which usually requires suppliers to disclose on the concentrations or masses of all substances in a product, is one method of increasing supply chain transparency on chemicals in products. This case stu

Public Affairs är en liten men inflytelserik bransch i Sverige och forskning visar att branschen har dåligt rykte, då den anses oetisk. Studien är baserad på kvalitativa intervjuer med Public Affairs-konsulter i Stockholm och syftet är att skapa större förståelse för hur en Public Affairs-konsult resonerar kring etik i sitt yrkesutövande. Detta innefattar hur de resonerar kring transparens, val avPublic Affairs is a small, yet influential industry in Sweden, however, research shows that the industry has developed a bad reputation for its lack of ethics. I have based my study on qualitative interviews with Stockholm based Public Affairs consultants with the purpose of creating a greater understanding of their approach to professional ethics. The essay includes how they reflect on transparen

The era when customers bought what companies produced is long gone. The situation is now reversed and companies must produce what customers want; while the customers' preferences are, furthermore, becoming increasingly diverse. This has forced companies to adopt a new mode of thinking in order to survive. The strategy, by necessity, has become to manufacture flexibly. This thesis focuses on stra

Genom vår studie har vi kommit fram till att en individs identitetsprocess kommer att påverka hur de ställer sig till kompetensdelning. Synen på kompetensdelning kommer även att påverkas av de sociala utbytesregler som finns i organisationen. Vi har sett att synen både främjas och motverkas av dessa två faktorer och hävdar att företag bör ta dem i beaktande då de utformar strategier för hur kompetThrough our study we found that the identity process will have an impact on the view on competence sharing. We also found that the view on competence sharing will be affected by the social exchange rules in the organization. The view on competence sharing were both encouraged and discouraged by these two factors, thus we argue that companies should take them into account when designing strategies

Den svenska stiftelsen är av mycket gammalt ursprung, och idag ryms flera vitt skilda stiftelsetyper inom stiftelsebegreppet. Bland dessa utmärker sig den näringsdrivande stiftelsen. Trots att stiftelsen inte är en association kan den bedriva näringsverksamhet, antingen direkt genom stiftelsen, eller indirekt via näringsdrivande dotterbolag. Under det senaste halvseklet har den näringsdrivande sti

Examensarbetets titel: Goodwill – synergieffekt eller övervärdering? Seminariedatum: 3 juni 2025 Ämne/kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg Handledare: Johan Dergård Fem nyckelord: goodwill, synergi, IFRS 3, IAS36, lönsamhet Syfte: Syftet med studien är att undersöTitle: Goodwill – Synergy Effect or Overvaluation? Seminar date: June 3, 2025 Course: FEKH69, Business Administration: Bachelor's degree Project in Financial and Management Accounting Undergraduate Level, 15 University Credit Points Authors: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg Advisor: Johan Dergård Key words: goodwill, synergy, IFRS 3, IAS 36, profitability Pur

Issue of study - A high level of organizational consciousness is needed to face the complex challenges in today's world. A growing body of research indicates the relationship between a higher level of organizational consciousness and performance. Frederic Laloux, author of Reinventing Organizations (2014), has created a five stage framework to describe how organizational forms are related to