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  • 251.
    Wärme, Emma
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Thörn, Stéphanie
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Svensson, Märta
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Ideella föreningar och redovisning: Är elitidrott ideell ur en ekonomisk synvinkel?2006Independent thesis Basic level (degree of Bachelor), 10 points / 15 hpStudent thesis
    Abstract [en]

    Non profit organisations are an important part of the Swedish society. Sport associations at elite level are a form of non profit organisation where a lot of money circulates and it is therefore important to administer the economy and accounting in a good way. In this thesis we will explain what a non profit organisation is, how it is founded and what rules and guiding principles that are relevant. After that we will more specifically focus on sport associations at elite level.

    The purpose of this thesis is to study the economic situation and accounting of sports associations at elite level to investigate their relation to the form of association non profit organisations. We will also illustrate what non profit organi-sations are affected by when designing their accounting. We want to reach this by doing a study of three sports associations at elite level in Jönköping: IF Hallby HK, HV71 and Jönköping Södra IF.

    We have performed interviews with responsible for the economy and chairmen in each association to get an insight into the associations. To get an outsiders point of view interviews with a certified accountant and a tax informant at the Swedish tax autority, Skatteverket.

    In this thesis we have come to the conclusion that all three sport associations at elite level of course are non profit by definition but there are also other fac-tors that control that they can be consided as less non profit from a more general economic perspective. When it comes to accounting in sport associations at elite level, it is affected to a great extent to how commercial organisations form their accounting. This can be partly explained since the associations do not question the commercial way of accounting.

    In the future we believe that non profit organisations would obtain benefits if they where regulated by law in different levels based on the size of the association, for example turnover and number of employees. This in order to corre-spond to the need that exists, that today often is complemented by a joint-stock company.

  • 252.
    Yström, Annika
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Financial reporting in entrepreneurial SMEs: in search of significant areas of financial reporting information2010Licentiate thesis, monograph (Other academic)
    Abstract [en]

    This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. In order to fulfill this purpose data has been collected in several sequential steps where the results of each step have provided with significant input and structure to the carrying through of the following step/s. The first step consists of a literature study of previous empirical studies about accounting information in entrepreneurial contexts. In the second step, interviews have been conducted with accounting experts engaged in the current discussion on the development of accounting standards for SMEs. The third and fourth step consists ofdocument studies of comment letters to the Swedish standard setter Bokföringsnämnden’s (BFN) two drafts of the accounting standard Financial reporting in small companies (K2) and IASB’s Esposure draft of an IFRS for SMEs.

    According to the study results the continuous high demand for financial capitalis a great challenge to managers of entrepreneurial SMEs in their efforts to make their entities develop and grow. In this context, financial reports make up an important tool mainly for informing external capital providers, among which bankers are considered to hold a prominent position. The high demand for financial capital also makes risk capitalists and other external owners more important as financiers of entrepreneurial SMEs than what is the case in SMEs in general. Other important users of entrepreneurial SMEs’ financial reports are customers, suppliers, employees, potential acquirers and management.

    One of the areas of financial reporting information that have been sorted out in this study as likely to be of significance to managers of entrepreneurial SMEs in their provision of information to users is cash flow. Information on cash flow is likely to be significant in the entrepreneurial context not at least since the development of entrepreneurial activities puts a lot of pressure on managers to secure the continuous inflow of cash. The extent to which capital providers make use of cash flow information provides with further argument for its importance in the entrepreneurial context. Also, entrepreneurial entities tend to rely on intangible assets to a high extent, and these assets are in general not sufficiently reflected in the balance sheets. Cash flow provides in this respect straightforward and reliable complementary information that is important when assessing the prospects of the business.

    Besides information on cash flow, information on intangible assets is according to the results of this study likely to be significant in an entrepreneurial context. The possibility to capitalize expenses for intangible investments is crucial not at least to avoid the legal consequences of bankruptcy law, which may be critical to the very survival of development-intensive entrepreneurial SMEs. The importance of innovation as a central part of the entrepreneurial process also makes financial reporting information on intangibles highly relevant from an informational perspective.

    In addition, financial ratios in general, and financial ratios measuring various aspects of growth - i.e. growth ratios - in specific, have been sorted out as likely to be of specific importance to include in the financial reports of entrepreneurial SMEs. Besides disclosure of additional information on individual intangible assets, additional disclosure of information related to the collective earning capacity of ongoing projects - including the business concept of the reporting entity - has also been identified as significant in the entrepreneurial context.

  • 253.
    Åberg, Tomas
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Lofthammar, Christian
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Hållbar och framgångsrik?: samband mellan hållbarhetsprestanda och finansiella aspekter i börsföretag2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.

    The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.

    To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.

    In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and “Return on Total Assets” through a statistical test. The level of significance was very good and the correlation was lightly positive. The sub hypothesises showed no significance why a conclusion of relationship could not be drawn. Earlier studies in the area have mostly reported about positive relations which consequently are not supported. Regarding company valuation, the p/e-ratio is the most used key value and has therefore been chosen as main hypothesis. This investigation showed the best possible level of significance and a good, negative correlation. Further on the sub hypothesis did not show any significance. As the p/e-ratio is the key value of most importance the authors states a relationship between sustainability performance and valuation. This conclusion is in line with the earlier Swedish report by Hassel et.al. (2005) but contradicts the result from several foreign studies. The third investigation about the re-lationship between sustainability performance and industry showed a significant relation-ship. The industries which had the best sustainability performance were the Forest industry followed by “Vehicles & Mechanical engineering”, “Building” and “Mining & Metal”. Among the worst placed were different service industries like “IT”, “Media & Entertain-ment” and “Services”. This supports the theories which state that those with the highest risk regarding the influence on the environment and human rights also perform the best sustainability work. The last investigation was about the relationship between sustainability performance and the size of companies. The correlation test showed a palpable relation which also corresponds with the theories in the area. The relationship between sustainability performance and company size is positive.

  • 254.
    Östlund, Jacob
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Kierkegaard, Kristian
    Jönköping University, Jönköping International Business School, JIBS, Accounting and Finance.
    Uranium Mining Industry: -A valuation of uranium mining companies2007Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
    Abstract [en]

    Background:

    Over the last three years uranium prices have soard from US $14 per pound (lb) to the current price of US $120/lb and this rapid incline of the commodity have created a boom within the uranium prospecting and min-ing industry. There are currently 435 nuclear reactors all over the world and these reactors demand 180 millions of pounds of uranium each year to run at full production. Currently the uranium mining industry only sup-plies 110 million pounds of the demanded quantity. The remaining 70 mil-lion pounds are coming from secondary sources such as decommissioned nuclear warheads and other sources. Market estimations say that the sec-ondary sources will only cover the shortage up until around 2012 then primary sources have to supply almost the whole quantity demanded. These factors imply that some sort of analysis model for uranium mining companies would be needed.

    Purpose:

    The purpose of this report is to valuate three companies within the ura-nium industry and to establish if the current market value is coherent with the fundamental value of these companies. The authors will propose a valuation model that could be used when valuating companies within the uranium industry.

    Method:

    A qualitative method has been used in order to value three companies within the uranium mining business that are fairly large players on the market. The valuation of these companies is based upon a discounted cash flow analysis, a relative PV valuation and relative valuation. The compa-nies included in the report are corporations that are quoted at Toronto Stock Exchange and they have started mining uranium. Data have been collected through annual reports and the companies Internet pages. Other secondary information such as valuation theories has been collected from academic search engines and books on the subjects.

    Conclusions:

    The current market values of uranium mining companies are not coherent with the actual fundamental values according to the authors. Both funda-mental and a comparative approach could be used when valuing these companies and the most important part in the valuation is to try and fore-cast the commodity price and then to estimate the companies possible mining reserve/extractable resources.

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