Essays about: "lease"

Showing result 21 - 25 of 92 essays containing the word lease.

  1. 21. Extended Gate - Barriers and opportunities for intermodal improvements, a case study of Port of Gothenburg

    University essay from Göteborgs universitet/Graduate School

    Author : David Hällgren; Erik Bengtsson; [2020-06-17]
    Keywords : Extended Gate; inland terminal; port supply chain integration;

    Abstract : Extended gate is an intermodal concept aiming to achieve improved transport efficiency in the hinterland through a more integrated model, compared to concepts that are currently in use, such as dry ports. Functionally it is an extension of the gated area of a port terminal into the hinterland in order to achieve operational efficiency for the supply chain actors and improve customer experience for cargo owners. READ MORE

  3. 22. Implications of IFRS 16 adoption : Evidence from Swedish publicly listed firms

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Jonathan Spånberger; Momtahina Rista; [2020]
    Keywords : IFRS 16; lease accounting; leasing; off-balance sheet financing; impact assessment; transitional effects; IFRS 16; leasingredovisning; leasing; off-balance sheet financing; konsekvensanalys; övergångseffekter;

    Abstract : In this study, we investigate how the implementation of IFRS 16 is affecting the financial statements of Swedish publicly listed firms, and what implications there are for financial statement users. These effects are analyzed by looking at transitional effects on total assets, total liabilities and EBITDA and by comparing different sectors, following estimations of sectoral differences in prior studies (e. READ MORE

  4. 23. The value relevance of IFRS 16 on the Swedish market

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Matilda Hansson Brusewitz; Elin Pettersson; [2020]
    Keywords : IFRS 16; IFRS implementation; lease liabilities; value relevance study; Ohlson model;

    Abstract : The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. READ MORE

  5. 24. Optimal Pitch Distance and Tilt Angleof PV Power Plant for Different Climate

    University essay from Högskolan Dalarna/Energiteknik

    Author : Mohamad Alsulaiman; Najmeh Mohammadi; [2020]
    Keywords : Pitch distance; Tilt angle; LCOE; Optimization; Configuration; Large scale PV plant;

    Abstract : Finding the optimum inter-row spacing and installation tilt for tilted or ground mounted PV systems is a big issue in designing the large-scale PV systems. Increasing the array spacing leads to higher annual generated energy because of the reduced impact of row-shading, but on the other hand, it increases costs of land purchase/lease and wiring costs. READ MORE

  6. 25. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE