Essays about: "ACCOUNTING KNOWLEDGE"

Showing result 21 - 25 of 195 essays containing the words ACCOUNTING KNOWLEDGE.

1. 21. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

   University essay from Göteborgs universitet/Graduate School

   Author : Marcus Sandström; [2022-06-30]
   Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

   Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

3. 22. Use of Management Accounting Under a Grant Administrated Project

   University essay from Göteborgs universitet/Graduate School

   Author : Therese Brodin; Anne De Silva; [2022-06-30]
   Keywords : Management accounting; Grant administration; Project; Public budget response; Private organisation; Public organisation; Tourism; SME; Adaptation; Svalbard; Local Government Financial Grant;

   Abstract : Background – Covid-19 pandemic has triggered responses for financial supports, governmental actions, and subsidies directed to specific industries in several countries inferring administration of projects under non-routine situations, including actors of various organisational structures. The aim of this thesis was to learn more about the use of management accounting under a new, non-usual situation from two interlinked levels, namely the societal and firm under a public grant administrated project context. READ MORE

4. 23. EU’s Action Plan for a Circular Economy in Practice - Stakeholders response to adopting circular economy initiative for electric vehicles batteries in Sweden

   University essay from Göteborgs universitet/Statsvetenskapliga institutionen

   Author : Purushottam Adhikari; [2022-06-20]
   Keywords : Circular economy CE ; Circular Business Models CBM ; Swedish manufacturers; Electric Vehicle Batteries EVB ; Critical Raw materials CRM ;

   Abstract : Despite EU and national climate goals, transportation-related emissions are on the rise, accounting for almost a quarter of EU GHG emissions. Policymakers, particularly in the European Union, are beginning to question the future of mobility as a result of these unfavourable implications and tendencies. READ MORE

5. 24. Reducing the environmental impact of new neighbourhoods during early planning stages using life cycle analysis (LCA) : Towards effective decision support tools for settlements projects

   University essay from KTH/Byggvetenskap

   Author : Pierrick Francois Gervasi; [2022]
   Keywords : district LCA; residential neighbourhood; EPD; Urban Print; urban; modelling; normalization; weighing; planet boundaries.;

   Abstract : Since the first warnings on the limits of planet Earth, 50 years ago, policies havenot been sufficient and fast enough to create a more sustainable world, which is todayillustrated by climate change, an increase in resource scarcity, and tremendousbiodiversity loss. Cities have been playing an important role in those environmentalconsequences, today accounting for 60% of greenhouse gases. READ MORE

6. 25. The Valuation of Organization Capital Across Profit and Loss Firms

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Edvard Hagman; Viggo Bastigkeit Ericstam; [2022]
   Keywords : intangible capital; organization capital; equity valuation; accounting conservatism; value relevance;

   Abstract : Investments in intangible capital and the frequency of reported losses have increased among firms over the last decades, in turn leading to a deteriorating link between book value of equity, earnings, and equity market values. Existing literature on the valuation of loss firms suggests that the value relevance of book value of equity and earnings is moderated by the extent of knowledge capital among these firms. READ MORE