Essays about: "Thesis in Accounting as a major subject"

Found 5 essays containing the words Thesis in Accounting as a major subject.

1. 1. The valuation and recognition of internally generated brands & trademarks

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Mikael Nilsson; Aisha Hawwari; [2017]
   Keywords : Internally generated brands; Brand valuation; Reliability; Recognition; Accounting; Business and Economics;

   Abstract : Title: The valuation and recognition of internally generated brands & trademarks Seminar date: 31st May 2017 Course: Degree project – Accounting and Finance, BUSN79 Authors: Mikael Nilsson & Aisha Hawwari Supervisor: Kristina Artsberg Examinator: Susanne Arvidsson Key words: Internally generated brands, Brand valuation, Reliability, Recognition, Accounting Purpose: In this thesis we aim to give insights into the question if the market considers the valuation of internally generated brands to be reliable and if the market considers the recognition of trademarks to provide useful information. We suppose that our contributions could be of guidance for future research in the subject area and serve as useful document for standard setters when deciding on future reforms of IFRS 3 and IAS 38. READ MORE

3. 2. Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Jetmire Isufi; Wilma Hedberg; [2014-06-11]
   Keywords : IAS 19; defined benefit plans; earnings management; the corridor;

   Abstract : The amendments to the existing standard IAS 19 published in 2011 changed the requirements concerning the reporting of defined benefit plans for public entities applying IFRS, effective as of January 2013 with full retrospective application. The revised standard from 2011 prevent earnings management through the deferring and concealment of some actuarial gains and losses, but still leave scope for professional assumptions concerning the determination of the discount rate. READ MORE

4. 3. Anti-Corruption Regulation in Sweden and Abroad

   University essay from Lunds universitet/Juridiska institutionen

   Author : Amanda Wassén; [2010]
   Keywords : comparative law; Law and Political Science;

   Abstract : The negative effects that corruption has on both individual nations and the global society as a whole are known and well documented. Still, an estimated one trillion US dollars (US $1.000 billion) is paid each year in bribes worldwide and both individuals and organizations testify to engaging in corrupt behavior. READ MORE

5. 4. The Impact of Board composition on Accounting Profitability of the Firm : A Study of Large Caps in Sweden

   University essay from Handelshögskolan vid Umeå universitet

   Author : Rahel Tsehaye Zemichael; Serkalem Tilahun Basazinew; [2010]
   Keywords : Corporate Governance; Board of Directors; Accounting Profitability Measurements and CEO;

   Abstract : Background: The issue about corporate governance became more prominent in recent years as a result of corporate scandals and misconduct of executives. Firms, board members, and executives have been subject to criminal and civil actions over hidden debt, inflated earnings, insider trading, tax evasion, misuse of funds, and breaches of fiduciary duties. READ MORE

6. 5. Master thesis in interpretation of controlled-source radiomagnetotelluric data from Hallandsåsen

   University essay from Geofysik

   Author : Martin Hjärtén; [2007]
   Keywords : controlled-source radiomagnetotelluric; radiomagnetotelluric; magnetotelluric;

   Abstract : Controlled Source Tensor Magnetotelluric (CSTMT) ground measurements were executed on the Hallandsåsen horst where a major tunnel is under construction. The instrument system EnviroMT are used for this purpose. READ MORE