Essays about: "degree of operating leverage"

Showing result 1 - 5 of 6 essays containing the words degree of operating leverage.

1. 1. Determinants of Decommissioning Provision Disclosures: Empirical evidence from energy entities listed on EU-regulated markets

   University essay from Göteborgs universitet/Graduate School

   Author : Alexandra Holm; Jetmire Isufi; [2016-09-20]
   Keywords : Decommissioning provision; IAS 37; Disclosure quality; Discount rate; Impression Management;

   Abstract : The reporting of decommissioning provisions has recently received considerable attention due to inconsistent reporting and lack of sufficient information. The estimation of the provision is highly uncertain due to timing and amount and involves a high degree of professional managerial judgment as a pre-tax discount rate is used to estimate the value. READ MORE

3. 2. How a ship´s bridge knows its position - ECDIS assisted accidents from a contemporary human factors perspective

   University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

   Author : Mads Ragnvald Nielsen; [2016]
   Keywords : engineering; cognitive systems; Human and technology interaction; accident prevention; systems safety; interaction design; safety by design FLMU06; Technology and Engineering;

   Abstract : The technological artifacts used in ship navigation have undergone substantial changes during the last decades, and real-time digital navigation is a reality with the introduction of the ECDIS. Despite the obvious merits of this new navigation mode, and the imagined improvement in safety that it theoretically should bring, ECDIS has in recent years been associated with several accidents. READ MORE

4. 3. Do Firms Balance Their Operating and Financial Leverage? - The Relationship Between Operating and Financial Leverage in Swedish Listed Companies

   University essay from Företagsekonomiska institutionen

   Author : Simon Löwenthal; Henry Nyman; [2013]
   Keywords : operating leverage; financial leverage; capital structure; cost structure; Van Horne’s tradeoff theory;

   Abstract : Previous research on the tradeoff between operating and financial leverage has come to contradicting results, thus, there is no consensus of opinion regarding van Horne’s tradeoff theory. This study investigates whether there is support for the tradeoff theory on a sample of 347 Swedish, listed firms. READ MORE

5. 4. Sustainopreneurship - Business with a Cause : Conceptualizing Entrepreneurship for Sustainability

   University essay from Ekonomihögskolan, EHV

   Author : Anders Abrahamsson; [2007]
   Keywords : Sustainability; Sustainable Development; Entrepreneurship; Social Entrepreneurship; Eco-preneurship; Sustainability Entrepreneurship; Sustainopreneurship; Enactive Research; On a Mission; Ignition; Open Space Technology;

   Abstract : This thesis presents a tentative definition of the concept of sustainopreneurship - in the most simplified form described as entrepreneurship and innovation for sustainability - “Business with a Cause”. The concept takes its departure from generic entrepreneurship theory development, its extensions and further contextualization into the domains of sustainability, primarily through recent research. READ MORE

6. 5. The impact of R&D intensity on the volatility of stock price : A study of the Swedish Market during year 1997-2005

   University essay from Institutionen för teknik och samhälle

   Author : Xiabin Yue; Bo Xing; [2007]
   Keywords : R D intensity; Systematic risk; Operating leverage; Financial leverage;

   Abstract : This thesis investigates the theoretical and empirical relationships between a firm’s R&D investment intensity and the systematic risk of its common stock in Sweden. This is done by examining 38 Swedish firms between 1997 and 2005. An overlapping set of 5-year window is chosen to apply to calculate the variables of the samples. READ MORE