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Showing result 1 - 5 of 314 essays matching the above criteria.
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1. Value Relevance of Capitalized Intangibles
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. READ MORE
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2. MEANINGFUL OR MEANINGLESS? THE RELEVANCE OF INFORMAL RELATIONSHIPS - A case study of the perceived importance of relationship enablers between the United Nations and the European Union
University essay from Göteborgs universitet/Statsvetenskapliga institutionenAbstract : The special meaning of the UN-EU relations characterized not only by symbolic significance but also in terms of legitimization and especially growing financial importance, complemented by the findings of previous literature on business organizations underscoring the value of informal relationships, led me devote this thesis to the perceived importance of social capital in the UN-EU relations. In line with existing theories of social capital which argue that the interpersonal side of relationships can lead to advantages, pointing at the same time to some favorable conditions such as trust, obligations and expectations, and relational embeddedness that need to be fulfilled for a relationship to become meaningful, this study aims to analyze the perceptions of the individuals involved in the informal relationships between the UN and the EU on the relevance of these relational social capital conditions. READ MORE
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3. Indigenous knowledge in education in north-east India
University essay from Göteborgs universitet/Institutionen för didaktik och pedagogisk professionAbstract : Considering the need to preserve indigenous knowledge with relevance to the global ESD discourse, the purpose of this study is to explore and understand the value and status of indigenous knowledge (IK) in the context of integrating this in the formal school curriculum, with a focus in the North-eastern (NE) region of India. This study is grounded within the theoretical framework of Critical pedagogy of Place proposed by Gruenewald. READ MORE
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4. What KPIs are fundamental for the business model “Equipment-as-a-Service” at one of Sweden's largest automotive manufacturers?
University essay from Göteborgs universitet/Graduate SchoolAbstract : Background: The business model “As-a-Service” is fairly new and has gained attention in connection with the importance of creating a circular economy. The business model has a new way of creating revenue which makes it of value to apply useful Key Performance Indicators (KPIs) in order to remain profitable. READ MORE
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5. The valuation relevance of ESG score in the Nordic market - A study on the effect of ESG score on stock price and financial performance
University essay from Göteborgs universitet/Graduate SchoolAbstract : This study investigates the relationship between ESG score and ROA and ESG score and stock price. Furthermore, we investigate whether there exists an ESG premium and if this premium is fundamentally established in the firm. Our panel data sample consists of 73 Nordic firms with data between the years of 2015 – 2022. READ MORE
