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The future of auditing and accounting education - How the auditing firms and the universities can make the requirements for education relevant

The purpose with our thesis is to describe and analyse how the Swedish universities can make their audit education relevant and in line with the requirements for the future external audit market. The thesis has an abductive approach and we use a qualitative method in our research, this to get more dept in our study. This has been done by a number of semi-structured interviews, both by phone and in

Price discovery of sovereign credit risk in the Euro zone

This paper compares credit pricing on the bond market and the credit default swap market with focus on countries of the Euro zone and in particular on Greece. For the period 2006 to 2008 we find that the two markets are closely related and that the CDS market is the main forum of price discovery. After 2008 the relationship loosened, however we find evidence that the bond market still is affected

The Nucleus of CSR - Creating and Communicating a Strategic Corporate Social Responsibility Agenda in a Controversial Industry

Title: The Nucleus of CSR – Creating and Communicating a Strategic Corporate Responsibility Agenda in a Controversial Industry Authors: Karin Andersson and Anne Frandsen Supervisors: Martin Blom – Department of Business Administration, Lund School of Economics and Management Per Svenningsson – Department of Technology and Society, Envi-ronmental and Energy Systems Studies, Lund Institute of Techno

Value creation and earnings management in acquisitions: Evidence from Scandinavian Biopharmaceutical industry

This paper aims to examine the value creation and earnings management from acquisitions in Scandinavian biopharmaceutical industry from 1999 to 2008. In our study we do not find any evidence that acquirers in general make any abnormal return in the 3 and 11 days around the announcement date. However, when splitting the result according to their size we do find statistical proof that large firms wi

Branding Business Schools: Introducing "Students Decision Journey" as a Guidance Model

Thesis Purpose: This thesis aims to study how a business school’s brand is built in the mind of prospective students and examine the role of internet communication plays in the brand building process. Methodology: Qualitative research method is mainly used in the thesis, several focus group interviews and individual interviews have been done with master students and administration officials to col

En jämförande analys av de svenska och danska dokumentationskraven vid internprissättning

Sverige införde den 1 januari 2007 dokumentationskrav av multinationella företags internprissättning. Internprissättningsproblematiken hade uppmärksammats internationellt och många stater hade redan infört dokumentationskrav i sina lagstiftningar. Danmark hade nio år tidigare infört krav om dokumentation. Denna uppsats kommer således behandla de svenska och danska dokumentationskraven. Syftet är aOn January 1, 2007 Sweden introduced documentation requirements of multinational companies’ transfer pricing. The issues with transfer pricing had attracted international attention and many states had already introduced transfer pricing documentation in their legislation. Denmark had earlier imposed requirements on such documentation. This essay will therefore deal with the Swedish and Danish tran

Are risk preferences stable? -An interdisciplinary analysis of context-invariance risk preferences in a hypothetical investment scenario.

The objectives of this paper was to; examine if risk preferences are stable across different distribution contexts, in line with the prediction of the expected utility theory (EUT); if the range frequency theory (RFT) (Parducci, 1965) can account for observed choice behaviour in a hypothetical investment scenario; and lastly, analyse the potential factors that can account for the individual differ

The Fine Line -Balansen mellan ett exklusivt lyxvarumärke och dess underlinje

Sammanfattning Titel: The Fine Line Seminariedatum: 31 maj 2011 Ämne/Kurs: SMKK01, Service Management Examensarbete för kandidatexamen, 15hp Författare: Hanny Dahl, Christoffer Hernius, Kristofer Nilsson Handledare: Katja Lindquist, Henrik Loodin Nyckelord: Varumärkesförlängning, lyxvarumärken, detaljhandel, exklusivitet. Syfte: Att belysa hur en lansering utav en underlinje påverkar ett lyxvarumä

Eclipse-based graphical rendering and editing of Modelica code

This paper describes the development of software that generates graphical icons for classes written in Modelica, an object oriented language for modeling complex systems. The icon rendering is developed as a new feature in the JModelica IDE, a plugin for the multi-language software development environment Eclipse. The JModelica IDE is included in the distribution of the open source project JModeli

confessions of an accu(r)sed neoliberal : EVALUATING SOCIAL DEVELOPMENT PRACTICE AS NEOLIBERAL GOVERNANCE

The practice of social development is situated within a broader phenomenological context known as the ―development paradigm‖—a grand milieu of institutions, policies, projects, and agents. Increasingly, social science discourses equate the development paradigm to a hegemonic project of empire epitomised by the moniker ―neoliberalism‖. As one such social development practitioner, I explore the ques

Move On

Humans have developed a system of mass production just recently if you compare to Nature’s industry, which has dealt with if for about 3,8 billion years. In some aspects these two systems do not follow the same rules even though we share the same location. Move on is a project that mainly rases the fact that some human products live too long for their made purpose. Life is a state that also includ

Lågkonjunkturens påverkan på goodwillvärdering

I denna lågkonjuktur finns inte någon aktiv marknad, vilket resulterar i svårigheter att fastställa markandspriser och därtill goodwillvärdet. Undersökningen visar att det är mycket svårare att värdera goodwill i denna lågkonjunktur jämfört med i föregående högkonjunktur. Detta beror främst på den osäkerhet som lågkonjunkturen innebär för marknaden, svårigheten att förutse lågkonjunkturen längd oc

Lansering av en funktionell dryck

Titel: Lansering av en funktionell dryck på den svenska marknaden Seminariedatum: 2010-01-18 Kurs: FEKK01, Examensarbete kandidatnivå, 15 hp Författare: Kristin Gulliksson, Malin Laurén och Joakim Nyström Handledare: Christine Blomqvist Nyckelord: Funktionella drycker, hälsopåstående, rättvisemärkt, Fair Trade, Vitamin Well, White Tiger, lansering och positionering Syfte: Vårt syfte är att kunna u

Hedging portfolio tail risk

An applied quantitative complement for fundamentally driven hedge funds incorporating non-normal modeling and asset allocation optimization

The MaP of Opportunities- How to Create Value in the Older Machine Segment

MC, Machine Corporation, although historically successful is facing challenges as the industry in which they operate is matured. They thus need to find new ways of generating revenues. The service and parts market penetration rate decreases in the Danish market as the machine ages, but the need of service and parts increase why we argue that there is a market potential not being exploited as of to