Essays about: "accounting definition"

Showing result 1 - 5 of 43 essays containing the words accounting definition.

  1. 1. Context-aware security testing of Android applications : Detecting exploitable vulnerabilities through Android model-based security testing

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Ivan Baheux; [2023]
    Keywords : Android Application Security; Vulnerability Detection; Context-Awareness; Model-Based Security Testing; Domain Specific Language; Sécurité des Applications Android; Détection de Vulnérabilités; Sensibilité au Contexte; Tests de Sécurité Basés sur les Modèles; Langage Dédiés; Android-applikationssäkerhet; Upptäckt av sårbarheter; Kontextmedvetenhet; Modellbaserad säkerhetstestning; Domänspecifikt språk;

    Abstract : This master’s thesis explores ways to uncover and exploit vulnerabilities in Android applications by introducing a novel approach to security testing. The research question focuses on discovering an effective method for detecting vulnerabilities related to the context of an application. READ MORE

  3. 2. EU Copyright and Competition Law - "Under which conditions may a refusal to license copyright-protected content constitute an abuse of a dominant position?"

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ariana Qerimaj; [2023]
    Keywords : EU; Copyright Law; Competition Law; Intellectual Property Rights; Article 102 TFEU; Magill; IMS Health; Refusal to license; Abuse of dominant position; Law and Political Science;

    Abstract : The topic that this thesis aims to investigate is that of the intersection of intellectual property rights (more specifically copyright) and EU competition law. The research is carried out with the purpose of exploring the following two questions; namely to what extent the interest of further competition is reflected internally within the scope of copyright protection, as well as, under what conditions a refusal to license a copyright-protected work constitutes an abuse of a dominant position according to Article 102 TFEU. READ MORE

  4. 3. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Author : Heidi Hiltunen; Johanna Lindegren; [2023]
    Keywords : Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Abstract : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. READ MORE

  5. 4. Auditor incentives and audit quality : A qualitative study regarding influence of incentives on audit quality based on Sri Lanka and Bangladesh.

    University essay from Umeå universitet/Företagsekonomi

    Author : Abeysiri Munasinghege Lasanthi; Sharmin Akther; [2023]
    Keywords : Financial incentives; Non-financial incentives; Auditor behaviour; Auditor motivation; Auditor performance; Audit evidence; Technology and Audit quality.;

    Abstract : The primary goal of this study is to identify the influence of auditor incentives in audit quality and how and why it influences the auditor in practice in south Asian countries like Sri Lanka and Bangladesh. This research will be relevant to authorities like audit firms, regulators, practitioners, and academics and it will be helpful to make the standard setup to establish the methods or procedures to offer the incentives which can be matched with the global context. READ MORE

  6. 5. Is all that glitters gold? An interview-based qualitative study of how investment professionals evaluate and use alternative performance metrics in their investment decision-making process

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

    Author : Agnes Carlson; Jacob Persson; [2023]
    Keywords : Alternative performance measures; Investment professionals; Use of accounting;

    Abstract : This paper explores how investment professionals evaluate and use alternative performance metrics (APMs) in their investment decision-making process. We adopt a qualitative inductive interview approach to investigate the informative and opportunistic perspectives on APMs. READ MORE