Essays about: "Mikael Gustafsson"

Showing result 1 - 5 of 8 essays containing the words Mikael Gustafsson.

  1. 1. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

    University essay from Göteborgs universitet/Graduate School

    Author : Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
    Keywords : IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

    Abstract : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. READ MORE

  2. 2. Production of bio-plastic materials from apple pomace : A new application for the waste material

    University essay from Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Author : Jesper Gustafsson; Mikael Landberg; [2018]
    Keywords : Apple pomace; Orange pomace; Biodegradable; Plastics; Mechanical properties;

    Abstract : Extensive quantities of apple pomace are generated annually but disposal of this waste is still much disputed. In EU alone, 500 000 tons are produced every year. Without further treatment, the acidic character of apples with their high sugar and low protein content makes the pomace unsuitable for landfilling and animal feedstock. READ MORE

  3. 3. The including of rent for premises as costs for leases -Compliance with disclosure requirements for leases in K3 regarding rent for premises

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Andreas Pagerup; Mikael Gustafsson; [2016-03-15]
    Keywords : ;

    Abstract : In recent years, Swedish accounting has undergone major changes, particularly regarding the K3 regulatory framework. Bigger companies whose financial year began after December 31, 2013 have to comply with K3, however, K3 compliance is optional for smaller companies who could instead choose to comply with K2. READ MORE

  4. 4. Determination of biomechanical key parameters in women’s long jump - An analysis of Swedish elite athletes in a competitive setting

    University essay from Göteborgs universitet/Institutionen för kost- och idrottsvetenskap

    Author : Mikael Gustafsson; Daniel Zärnblom; [2015-08-10]
    Keywords : Biomechanics; Technique; Women long jump; 2-D cinematography;

    Abstract : Längdhoppsteknik har undersökts i ett flertal studier där både elitidrottare testats och olika modeller skapats för att kunna bestämma den optimala tekniken. Studier som undersöker kvinnliga längdhoppare är dock få och det råder dessutom ingen konsensus kring vilka variabler som är mest viktiga för en optimal längdhoppsprestation. READ MORE

  5. 5. Crank Angle Based Virtual Cylinder Pressure Sensor in Heavy-Duty Engine Application

    University essay from Linköpings universitet/Fordonssystem

    Author : Mikael Gustafsson; [2015]
    Keywords : CLCC; in-cylinder pressure; cylinder separation; torsion.;

    Abstract : The in-cylinder pressure is an important signal that gives information about the combustion process. To further improve engine performance, this information can be used as a feedback signal in a control system. Usually a pressure sensor is mounted in the cylinder to extract this information. READ MORE