Essays about: "Pillar"

Showing result 6 - 10 of 249 essays containing the word Pillar.

  1. 6. Sustainability performance and market risk. A study of the banking sector

    University essay from Umeå universitet/Företagsekonomi

    Author : Arvid Särkiniemi; Oskar Lindman; [2023]
    Keywords : risk; market risk; sustainability performance; corporate management; bank management; CSR; panel data; parametric VaR; non-parametric VaR; CVaR; VaR; Historical simulation; bank sector; the financial sector; ESG; financial performance.;

    Abstract : The financial crisis of 2007-2008 highlighted the societal impacts of bank risk-taking. A strong focus on maximizing profits for shareholders combined with a disregard for, and  underestimation of risks led to the downfall of large banks such as Lehman Brothers and multiple other banks getting bailed out by several governments and other banks. READ MORE

  3. 7. Are ESG-ratings related to financial strength? : A panel data analysis of Swedish publicly traded firms

    University essay from Umeå universitet/Företagsekonomi

    Author : Vendela Sandström; William Jörding; [2023]
    Keywords : ESG; financial strength; Piotroski F-score; Altman´s Z-Score;

    Abstract : In a world facing environmental destruction and social injustices, corporations are called upon to act more sustainably. There has been an upswing in demand for green investments in the last decades, a trend further facilitated by the covid-19 pandemic. READ MORE

  4. 8. Implementering av Skogliga Grunddata i hprGallring vid andragallring

    University essay from SLU/School for Forest Management

    Author : Felix Nilsson; Joakim Bengtsdahl; [2023]
    Keywords : gallring; uppföljning; laserskanning;

    Abstract : Gallring är en av de skogsvårdsåtgärder som utförs i våra skogar för att bemöta de olika skogliga mål som skogsägarna har för sin skog. I Sveriges skogar så utförs gallringsåtgärder på ca 400 000 hektar årligen. READ MORE

  5. 9. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Adam Christensen; Sofia Sörman; [2023]
    Keywords : Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Abstract : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. READ MORE

  6. 10. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wihan Esterhuizen; [2023]
    Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

    Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE