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Showing result 6 - 10 of 139 essays matching the above criteria.

  1. 6. 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

  3. 7. Revisit ownership. An assessment of how Swedish foreign aid promotes National ownership of recipient countries; A case study of International development partnership between Tanzania and Sweden

    University essay from Linnéuniversitetet/Institutionen för samhällsstudier (SS)

    Author : Scholastica Vangisheria; [2023]
    Keywords : ;

    Abstract : The subject of ownership is one of the most important topics under discussion in the realm of international development cooperation. After the introduction of structural adjustment programmes in Africa in the 1980s, the debate began. READ MORE

  4. 8. Konsekvensanalyser av skötsel på lågproduktiva torvmarker - Ur ett skogsägarperspektiv

    University essay from SLU/Dept. of Forest Resource Management

    Author : Olof Skoglund; [2023]
    Keywords : Torvmark; skogsskötsel; nuvärdesoptimering; potentiella naturvärden; Heureka;

    Abstract : Sverige består idag av 1,7 miljoner hektar produktiv torvmark. Tall på torvmark finns utspritt i hela landet och växer oftast på lågproducerande torvmarker, där gränsen mellan produktiv torvmark och impediment kan vara svår att dra. READ MORE

  5. 9. Spatializing Hospitality : A design exploration on how to provide spatial agency to immigrant households in Sweden

    University essay from Umeå universitet/Arkitekthögskolan vid Umeå universitet

    Author : Kajsa Grundström; [2023]
    Keywords : ;

    Abstract : The thesis investigates how a host country can apply ethics of hospitality to housing that allow refugees and asylum seekers spatial agency. The necessity of doing this is to reduce the passive state of being “guests” for refugees when they are waiting for answers of asylum application approval. READ MORE

  6. 10. Exploring energy justice concerns in the energy transition of Kosovo - a qualitative analysis of governance and challenges in the implementation of renewable energy technologies

    University essay from Lunds universitet/LUCSUS

    Author : Eda Belgin Abedin; [2023]
    Keywords : Just Energy Transition; Energy Justice; Sustainability Science; Renewable energy technologies; Kosovo; Social Sciences;

    Abstract : The advancement of global warming and climate change are viewed as catalysts for the energy transition, which is not only technological, but also embedded in broader socio-ecological and political dynamics. Decarbonizing Kosovo, a country heavily reliant on coal production, presents major challenges. READ MORE