Essays about: "IAS"

Showing result 21 - 25 of 140 essays containing the word IAS.

  1. 21. The Broker's Invisible Ties : Brokerage and Balance in Signed Networks

    University essay from Linköpings universitet/Institutet för analytisk sociologi, IAS; Linköpings universitet/Filosofiska fakulteten

    Author : Paul Schuler; [2021]
    Keywords : ;

    Abstract : Brokerage is one of the most popular and well-studied concepts in the literature on social networks. It has so far been analysed, however, without taking negative ties in so-called signed networks into account. The central role of tension for brokerage motivates an integration with the hitherto not explicitly related social balance theory. READ MORE

  3. 22. Hur arbetar skånska kommuner med invasiva främmande växtarter? : med exempel från tre kommuner

    University essay from SLU/Dept. of Landscape Architecture, Planning and Management (from 130101)

    Author : Ida Holmberg; [2021]
    Keywords : invasiva främmande arter; invasiva arter; invasiva växtarter; invasiva växter; IAS; kommun; bekämpning; kontroll; begränsning; Skåne; EU-listan; unionslistan; EU-förordning; 1143 2014; SLU ArtDatabanken; risklistan; biologisk mångfald; klimatförändringar;

    Abstract : Invasiva främmande arter är ett hot mot inhemsk biodiversitet och skadar människors hälsa eller ekonomi. Ett flertal invasiva främmande växtarter utgör ett problem i Sverige idag, och situationen riskerar att bli värre på grund av klimatförändringar. READ MORE

  4. 23. “Cheap" property holding stocks: Opportunity of a lifetime or too good to be true? - An empirical test of investment strategies based on stock price / EPRA NAV multiples for Swedish property holding stocks.

    University essay from Göteborgs universitet/Graduate School

    Author : David Goldner Yhlen; Erik Tobisson; [2020-07-01]
    Keywords : EPRA; EPRA NAV; NAV; property holding firms; real estate firms; efficient market hypothesis; behavioral finance; deferred tax; fair value accounting; law of one price; IFRS; IAS 40 investment property; portfolio; Value stocks; growth stocks; investment strategy;

    Abstract : This thesis tests the reliability of EPRA NAV (European Public Real estate Association Net Asset Value) as a measure for stock prices in property holding firms. The law of one price dictates that the price of a listed asset should equal the price of a private asset, however, this is not the case for property holding firms as the stock prices deviate from the EPRA NAV. READ MORE

  5. 24. Improving system integration by standardizing and automating the Modbus protocol

    University essay from Luleå tekniska universitet/Digitala tjänster och system

    Author : David Ågren; [2020]
    Keywords : Modbus; Fieldbus; Legacy Protocol; Standardization; Automation; Industrial Automation; Building Management Systems;

    Abstract : Communicating devices are on the rise. Fueled by the introduction of Internet-of-Thing (IoT) and Industry 4.0, more and more devices are capable of information sharing. There is a long history of communicating devices in industrial and building management contexts that previously relied on fieldbuses. READ MORE

  6. 25. IFRS 16 - A Necessary Close of an Accounting Loophole? : A Quantitative Study on how the Market Evaluates Off-Balance Sheet Operating Leases

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

    Author : Anna Widemar; Julia Gustafsson; [2020]
    Keywords : Operating Leases; Discounted Cash Flow; Value Added Valuation; IFRS 16; Value Relevance;

    Abstract : With the aim to clarify whether there is a difference in value relevance between disclosed and recognized information on operating leases, this thesis investigates how investors on the Stockholm Stock Exchange treated operating leases in share price formation under IAS 17. Using Value Added Valuation and Discounted Cash Flow valuation we compare two different scenarios. READ MORE