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Accounting and Auditing reforms in transition economies: The case of Azerbaijan

This master thesis analyzes the accounting and auditing reforms in the Post-Soviet world. It is the very interesting issue, because comparing with the rest of Europe and Asia the former soviet countries have extra challenges in this process. They are not only trying to adopt international accounting and auditing standards, but also move away from command economy which is not an easy task. The regu

UNIVERSAL: Beginning and End of the Classical Hollywood Horrors

Arbetet behandlar Universals skräckfilmsproduktion under dess så kallat klassiska period, från ljudfilmens genombrott fram till USAs inträde i andra världskriget i december 1941. Det inleds med en kort historik av studions utveckling, främst under Laemmle-dynastins ledning, samt med korta tillbakablickar på stumfilmsperiodens skräckfilmer. Syftet är att beskriva hur skräckfilmen utvecklades, konst

Market Timing and Capital Structures - Evidence from the Nordic Market

This paper investigates the applicability of the equity Market Timing Theory of capital structures on large firms in the Nordic market. Tested by using a panel data regression on firms listed on the OMX large cap in Sweden, Denmark and Finland. Contrarian to what the theory claims, no relationship is found between net equity issuance and market-to-book values. Capital structures that are present h

Characteristics of Mergers and Acquisitions in the European Union Food Industry

Purpose: This study aims at determining the financial characteristics of takeover targets in the food industry operating in the European Union. By using the logit model, the researchers intend to identify firm targeting behavior that might explain corporate takeover decisions of food and beverage companies in 1999 to 2008 period. Theoretical framework: The theory is based on explaining the motives

The Relationship between Domestic and Outward Foreign Direct Investment in China

The relationship between domestic investment and overseas investment has heavily analyzed before. With different situation, they get various results. Most of the analyses study the effect in the case of investments in developed countries, from high-production-cost home countries to low-cost host countries. In this study, we analyze this relationship in China, a low-cost host country. We use regres

The Interplay of Consumer, Brand and Situation Characteristics within Brand Perception

Thesis purpose: The purpose of this thesis is to test and further develop the conceptual model of brand perception by analysing the role of the brand, consumer and situation characteristics in the consumer‟s perception of the brand. Furthermore, it shall be determined how the interplay of the three characteristics affects the consumer‟s perception. Methodology: To fulfil the pu

I Love ECO – An Exploratory Study of Emotional Influences on the Purchase and Consumption of Eco-Products

This thesis provides insights into consumers´ emotions influen-cing the decision-making process when buying and consuming ecological grocery products. Based on a constructionist perspective and an abductive view on the relation between theory and research, a qualitative ap-proach has been applied in order to fulfill the purpose of this study and to obtain in-depth knowledge about consumers’ emotio

Implementing Balanced Scorecard in a municipality setting - and they lived happily ever after? A case study of the City of Copenhagen

The purpose of this thesis is to describe and analyze the development and perceived usefulness and problems of the BSC in the city of Copenhagen a few years after its original implementation. A qualitative approach is used throughout the thesis. Primary data is collected through interviews. The study takes its theoretical stance in previous research and studies conducted within the Balanced Scorec

A study on auditor attributes affecting the judgment and approach towards risk

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

Combining the Concepts of Fear Aroual and Customer Satisfaction & Retention - An Ethnographic Case Study on Krav Maga

The purpose behind this study is to explore and explain the role of fear arousal when combined with the concept of customer satisfaction and retention in one marketing strategy. The major theories applied are the concept of fear appeals and the concept of customer satisfaction & customer retention. We chose to conduct our research through an ethnographic case study of KM. We did a qualitative

"Integration of VBM and BSC. The perfect match?"

Syftet är att beskriva och analysera VBM och BSC samt diskutera möjligheten att integrera dessa. Studien bygger på en kvalitativ metod där teoretiska begrepp inom Value Based Management och Balanced Scorecard analyseras och jämförs med empiriska undersökningar i form av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombinatio

Negotiating Work-Life Balance: Working Time Preferences and the European Working Time Directive

This thesis examines why working time preferences differ between workers and nations, and explains the effect of working time regulation and working time flexibility on negotiating work-life balance. In five separate sections the following working time issues are examined: the number of hours worked by workers in Europe; factors affecting individual working time preferences; how working time prefe

Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The Role of Most Favoured Nation Treatment

Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatment Author: Andreas Helmersson Supervisors: Cecilé Brokelind and Rikard Larsson Problem discussion and problem Formulation: The recent year’s rapid increase in foreign direct investment (FDI) is a clear indication of increasing globalisation. In order to stay competitiv