Essays about: "ACCOUNTING"

Showing result 16 - 20 of 1470 essays containing the word ACCOUNTING.

  1. 16. Non-proliferation and safeguards aspects of SMR’s in Sweden : A study on the future electricity demand in Sweden and the implications on nuclear safeguards from the deployment of SMRs in Sweden

    University essay from Uppsala universitet/Tillämpad kärnfysik

    Author : Waldemar Andersson; [2023]
    Keywords : SMR; Small modular reactor; Safeguards; Non-proliferation;

    Abstract : This project aims to investigate and analyze crucial aspects related to the deployment of Small Modular Reactors (SMRs) in Sweden. SMRs have risen as a competitor to large-scale nuclear power plants with cost-competitiveness and cogeneration purposes in focus. READ MORE

  2. 17. Analysing the effects of 24/7 Carbon-free Energy procurement strategies on the electricity system : Case Study of commercial and industrial sector in the Netherlands

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : NINA JABŁOŃSKA; [2023]
    Keywords : 24 7 Carbon-free Energy; carbon accounting; corporate electricity procurement; Energy Attribute Certificates; hourly matching; the Netherlands.; 24 7 kolfri energi; koldioxidredovisning; företagens elupphandling; energiattributcertifikat; timmatchning; Nederländerna.;

    Abstract : Considering the growing importance of the electricity sector in the worldwide decarbonisation efforts, as well as large volumes of energy consumed by the commercial and industrial (C&I) sector, corporate power procurement is found to be a significant contributor to building a net zero economy. Within this topic, hourly matching of carbon-free electricity supply with demand, or 24/7 Carbon-free Energy (24/7 CFE), is identified as a next-generation power procurement framework, with growing interest from a wide range of stakeholders in the energy sector and benefits backed by robust research evidence. READ MORE

  3. 18. 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

  4. 19. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  5. 20. Narrating spheres of influence : An analysis of Russian and Chinese strategic narratives

    University essay from Försvarshögskolan

    Author : Kasper Axelsson; [2023]
    Keywords : sphere of influence; strategic narratives; China; Russia; narrative analysis;

    Abstract : This thesis compares the projection of strategic narratives in Chinese and Russian state media narratives in their pursuit of spheres of influence. Previous research about spheres of influence have sought to explain why and how spheres of influence are maintained and under what circumstances one’s sphere is accepted or rejected by external great powers. READ MORE