Sökning: "Josefin Kihlgren"

Hittade 2 uppsatser innehållade orden Josefin Kihlgren.

1. 1. Cross-country differences in goodwill impairment - A study of the use of discount rates, terminal growth rates, and cash-generating units under IFRS from 2005 to 2013

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Johan Collin; Josefin Kihlgren; [2014]
   Nyckelord :IFRS 3; IAS 36; Goodwill; Impairment testing; Discount rate;

   Sammanfattning : This study investigates the cross-country use of elemental components under IFRS when testing for goodwill impairments with the value in use-method. The study is based on the aspect of accounting conservatism and studies 290 large listed companies in three countries: the U.K., Sweden, and Germany, during the period of 2005-2013. LÄS MER

3. 2. Uppföljning inom ett vårdvalssystem - En fallstudie av uppföljningen av husläkaruppdraget i Stockholms Läns Landsting

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Josefin Kihlgren; Cecilia Tollin; [2013]
   Nyckelord :Healthcare; Management Control; Performance Measurement; Stockholm County Council;

   Sammanfattning : This study aims to examine the effect the evaluation system used by the Stockholm County Council, has on how the healthcare providers themselves conduct the evaluation regarding their own operations. This is done through a qualitative case study of the evaluation systems of the Stockholm County Council and of four primary healthcare producers concerning one primary healthcare contract. LÄS MER