Essays about: "IAS"

Showing result 1 - 5 of 140 essays containing the word IAS.

  1. 1. Influencers in Confinement : Measuring Covid-19’s Impact on Leadership in Pro- Eating Disorder Twitter Communities

    University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS

    Author : Jacquelynn Ennis; [2024]
    Keywords : Social Network Analysis; Twitter; Pro-eating Disorder; Eating Disorders; Covid-19; Topic Modelling; Online Communities;

    Abstract : The Covid-19 pandemic presented unprecedented challenges, with global lockdowns impacting individuals on a profound scale. Many took to social media to cope with feelings of anxiety and isolation. READ MORE

  3. 2. Invasive plant species in southwest Sweden: Evaluation methods of removal by empirical study and literature review

    University essay from Göteborgs universitet / Institutionen för biologi och miljövetenskap

    Author : Carl-Johan Dekker; [2023-08-07]
    Keywords : Invasive alien species; management; nature conservation; biodiversity;

    Abstract : Invasive alien species (IAS), are one of the five biggest threats to biodiversity worldwide. An instrument for biodiversity protection in Sweden is the establishment and management of nature reserves. The goal of nature reserves is to protect valuable nature and rare species to preserve biodiversity. READ MORE

  4. 3. A spatially explicit model of segregation dynamics : Comparing the Schelling and the Sakoda model

    University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS

    Author : Philip Öberg; [2023]
    Keywords : residential segregation; agent-based modeling ABM ; social simulation; multi-dimensional measurement; multi-scale measurement;

    Abstract : The scientific consensus has for long been that residential segregation is best conceived of as a multidimensional phenomenon that can exist on several geographical scales (Massey & Denton, 1988; Lee et al., 2008; Reardon & O’Sullivan, 2004; Reardon et al., 2008). READ MORE

  5. 4. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

    Author : August Forsell; Daan van Elk; [2023]
    Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

    Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

  6. 5. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Christensen; Sofia Sörman; [2023]
    Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE