Essays about: "Discretion Potential"

Showing result 11 - 15 of 15 essays containing the words Discretion Potential.

  1. 11. A Two-tale Test of IFRS 3's Implications on Swedish Mergers and Acquisitions - Has the transition to an indefinite life of Goodwill changed managers acquisition behavior and the acquisition performance?

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

    Author : Niclas Nyqvist; Karin Blommegård; [2017]
    Keywords : Mergers and Acquisitions; IFRS 3; Goodwill; Discretion Potential; Signaling Theory;

    Abstract : In this thesis we aim to answer two questions: (i) has the implementation of IFRS 3 changed manager's acquisition behavior; (ii) and does it have an impact on acquisition performance? The implementation of IFRS 3 in 2004 materially changed the way acquisitions are accounted for and reviewed. Advocators argue for increased transparency and accountability for M&As subsequent performance, while others fear increased managerial discretion. READ MORE

  3. 12. Decentralization or Manipulation? An Analysis of Change within Pasture Management Institutions in Tajikistan

    University essay from Lunds universitet/LUMID International Master programme in applied International Development and Management

    Author : Isabel Roberth; [2015]
    Keywords : institutional change; Tajikistan; pastures; decentralization; natural resource management; institutional barriers to development; institutional ambiguity; natural resource governance; Central Asia; Social Sciences;

    Abstract : This study discusses how different agents shape institutional change in Tajikistan, and ultimately how this affects the process of decentralization within pasture management institutions. The purpose of this thesis is to explore how decentralization takes place in the context of institutional change, and to increase our understanding of the potential barriers to the effective decentralization of natural resources. READ MORE

  4. 13. Inertial and optical hybrid headtracking for helicopter simulators

    University essay from KTH/Skolan för datavetenskap och kommunikation (CSC)

    Author : Hugo Blanc; [2013]
    Keywords : ;

    Abstract : Nowadays we start noticing all the potential and amazing applications of virtual and augmented reality. The mass-market availability of cheap and powerful CPUs and GPUs has mostly solved the computational complexity issue of these applications. READ MORE

  5. 14. On the road to Denmark - Swedish gambling legislation in the light of the European Union

    University essay from Lunds universitet/Juridiska institutionen

    Author : Mikael Westerling Andersson; [2012]
    Keywords : EU law; EU-rätt; Law and Political Science;

    Abstract : Spel och dobbel är något som har funnits i de flesta kulturer i århundraden och är ett ämne där åsikter och intressen går vida isär. Trots att stora delar av världen befinner sig i en finansiell kris, fortsätter spelmarknaden att växa. I takt med att den teknologiska utvecklingen ökar, ökar även tillgängligheten av spel. READ MORE

  6. 15. Considerations on the ICC exercise of jurisdiction in the light of past International Criminal Law experience

    University essay from Lunds universitet/Juridiska institutionen

    Author : Felix Mukwiza Ndahinda; [2008]
    Keywords : International Human Rights Law; Law and Political Science;

    Abstract : The present study is dedicated to a discussion on the efficiency of exercise of ICC jurisdiction, based on past international criminal law experience. While acknowledging the unprecedented significance of the establishment of a permanent international criminal court, it focuses on the numerous perceived shortcomings in the ICC statute system, likely to constitute major challenges in the court's efforts to exert jurisdiction over those crimes falling within its subject matter competence. READ MORE