Essays about: "Cost Accounting"

Showing result 1 - 5 of 159 essays containing the words Cost Accounting.

  1. 1. 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

  3. 2. 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

  4. 3. Paths forward for Sustainable Maritime Transport : A techno-economic optimization framework for next generation vessels

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

    Author : Julian Ulrich Hausweiler; [2023]
    Keywords : ;

    Abstract : Recently, the decarbonization of maritime transport has received increased attention, in order to align with the targets of the Paris Agreement. In 2023, the International Maritime Organization unveiled their revised greenhouse gas strategy with an ambitious target: net-zero emissions by 2050. READ MORE

  5. 4. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  6. 5. Accounting for Sustainability

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

    Author : Julia Herlogsson; Hannah Ohlsson; [2023]
    Keywords : interorganizational relationships; control; valuation; value; sustainability;

    Abstract : Extant research, beyond the accounting domain, has investigated how to integrate sustainability in interorganizational relationships, whilst little has been said within the field of accounting. This concern is now addressed in a qualitative single case study of a collaboration agreement between a buyer and a supplier. READ MORE