Essays about: "Discount rate incentives"

Showing result 1 - 5 of 7 essays containing the words Discount rate incentives.

1. 1. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

   University essay from Göteborgs universitet/Graduate School

   Author : Anders Dahnér; Martin Hallgren; [2019-08-08]
   Keywords : Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

   Abstract : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. READ MORE

3. 2. Future Sustainable Energy Solutions for Sulaymaniyah : Minor Field Study

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

   Author : Darin Baban; Pavell Askari; [2019]
   Keywords : Energy; energy system; diesel generators; CO2; NPV; Solar PV; sustainable; renewable energy; Kurdistan; Iraq; Middle East; Energi; energisystem; dieselgeneratorer; CO2; NPV; solpanel; hållbar; förnybar energi; Kurdistan; Irak; Mellanöstern;

   Abstract : The study aims to identify the reasons behind power shortages in the city Sulaymaniyah, located in northern Iraq or Iraqi Kurdistan, and to clarify how large the difference between power demand and supply is. Also, several interviews have been performed to give further insight to the issues and possibilities the region is facing. READ MORE

4. 3. Increasing the profitability of a PV-battery system : A techno-economic study of PV-battery systems as resources for primary frequency regulation

   University essay from Uppsala universitet/Fasta tillståndets fysik

   Author : Forsberg Samuel; [2018]
   Keywords : Battery storage; Energy storage; Photovoltaics; Power system; Primary frequency regulation; Profitability; Renewable electricity; Self-consumption; Solar energy; Batterilager; Egenanvändning; Elnät; Energilager; Förnyelsebar elektricitet; Lönsamhet; Primärreglering; Solceller; Solenergi;

   Abstract : In order to handle the mismatch between photovoltaic (PV) electricity production and household electricity use, battery storage systems can be utilized. However, the profitability of PV-battery systems in Sweden is poor, and economic incentives for households to invest in such systems are therefore missing. READ MORE

5. 4. 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

6. 5. Application of IAS 36 –Impairment of fixed assets -A qualitative study about the main challenges for companies regarding impairments

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Sabina Andersson; Frida Wenzel; [2014-06-17]
   Keywords : Impairment; Impairment test; Impairment loss; IFRS; IAS 36; Fixed asset; Assessment; Recovera-ble amount; Value in use; Discount rate; Cash flows; Fair value; CGU;

   Abstract : Background and Discussion: Impairment has been debated within the professionals. IAS 36 seems to be a challenging area since it is a focus area for NASDAQs annual review of financial reports in 2012. The report shows that application of IAS 36 is beneath contempt. READ MORE