Essays about: "Discretion Potential"

Showing result 1 - 5 of 15 essays containing the words Discretion Potential.

1. 1. A Qualitative Analysis of the Impact of Artificial Intelligence (AI) Adoption (Focusing on Machine Learning (ML)) on the Organizational Capabilities of the Telecom Industry in Sweden and Finland

   University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomi

   Author : Neeraj Verma; [2023]
   Keywords : AI; R D; Industry 4.0; Qualitative Analysis; Innovation; Machine Learning; Business Performance; People and Culture; Process and Organization; Telecom; Technology.;

   Abstract : The German government's "Industry 4.0" paradigm transforms technology application across domains using real-time data and connectivity. The telecom sector's reliance on digital, software-driven infrastructure for real-time data and connectivity is paramount. READ MORE

3. 2. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

   University essay from Umeå universitet/Företagsekonomi

   Author : Rikard Fredmer; Alicia Julienne Zanic; [2023]
   Keywords : Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

   Abstract : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. READ MORE

4. 3. Mandatory Human Rights Due Diligence: A study on sources of international business and human rights law, and stakeholder engagement in the context of the EU’s sustainability due diligence directive

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Aram Shokor Qasim; [2023]
   Keywords : public international law; law; soft law; hard law; CSDDD; sustainability; Law and Political Science;

   Abstract : The European Council’s proposal for a corporate sustainability due diligence directive (the “Proposal”) aims to introduce obligations and respon-sibilities for some companies (“Company/Companies”) related to sustainability matters. Part of the reasons for the Proposal was the emergence of global value chains, which are prone to contain human rights violations. READ MORE

5. 4. You're On Your Own, Kid - A study of the impact of a change in remote working on affective commitment

   University essay from Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

   Author : Lovisa Bergdahl; [2023]
   Keywords : Affective commitment; Remote working; Culture; Power distance; Job discretion;

   Abstract : Purpose: This study aims to investigate the impact of a change in remote working on affective commitment and what aspects influence the behavior of this relationship. Design/methodology/approach: Using a deductive quantitative approach, data from 507 participants from backgrounds with typically differing levels of power distance, namely India and the U. READ MORE

6. 5. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
   Keywords : Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

   Abstract : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. READ MORE