Essays about: "accounting framework"

Showing result 1 - 5 of 145 essays containing the words accounting framework.

  1. 1. A comparative study of Product Environmental Footprint (PEF) and EN 15804 in the construction sector concentrating on the End-of-Life stage and reducing subjectivity in the formulas

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Seyed Shahabaldin Seyed Salehi; [2020]
    Keywords : LCA; EN 15804; PEF; Circular Footprint Formula; Recyclability Assessment; Circular Economy; End of life; recycling rate; construction; building; Energy margin; LCA; EN 15804; PEF; Formulär för cirkulär fotavtryck; bedömning av återvinningsbarhet; cirkulär ekonomi; livslängd; återvinningsgrad; konstruktion; byggnad; Bygg; LCA;

    Abstract : One of the main polluting industries in the world with high environmental impact is the construction industry which also generates a huge amount of waste. To overcome the seburdens, we need to reduce the impacts through new solutions, technologies and by injecting circular economy concept into the industry. READ MORE

  2. 2. Management control systems in digital native companies

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

    Author : Amanda Ahren Moonga; Anton Berzelius; [2019]
    Keywords : Digital native companies; Management control systems; Accounting function;

    Abstract : This paper aims to investigate how digital native companies design and use management control systems with regard to digital innovation. Existing literature on management control and digital innovation are concerned with companies that are in the midst of a digital transformation process. READ MORE

  3. 3. The Swedish Value Premium and Disasters: The Missing Piece of the Puzzle?

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Majed Habash; David Öhlund; [2019]
    Keywords : The Value Premium; Disasters; Time-varying Risk;

    Abstract : This paper examines the value premium puzzle in Sweden for the period 2002 - 2016 and attempts to explain the puzzle by accounting for time-varying risk exposure with the inclusion of a proxy for financial disasters risk. The value premium is one of the most persistent financial anomalies and the reasons for its existence have been a hot topic for debate over the past years, with more recent research suggesting that it is a form of compensation for higher exposure to harsh economic downturns, or disasters. READ MORE

  4. 4. Disrupting carbon lock-in: How a target-based sustainability program for businesses can support the politics of decarbonization in Ottawa, Canada

    University essay from Lunds universitet/LUCSUS

    Author : Robin Goldstein; [2019]
    Keywords : carbon lock-in; decarbonization; climate governance experiment; politics; business; green economy; Ottawa; sustainability science; Social Sciences;

    Abstract : Human-induced climate change has emerged as one of the greatest sustainability challenges of our time, with significant risks for human health, livelihoods and security. However, technological solutions to phase out the use of fossil fuels in industrialized countries are politically contested. READ MORE

  5. 5. Sustainability reporting in project-based industries: a European study with a focus on the motion picture industry

    University essay from Malmö universitet/Kultur och samhälle

    Author : Ludovica Chiarini; Nadia Khedachi; [2019]
    Keywords : Sustainability; Sustainability reporting; Motion Picture Industry; CSR; Project-based industries; Non financial accounting; Institutional theory; Legitimacy theory; Stakeholder theory;

    Abstract : Project-based industries (PBIs) and more specifically the motion picture industry (MPI) are industries with fluid workflows composed of non-standardised routines. The constant and massive employment of resources on an industrial level (energy usage, waste production, ephemeral decors, food consumption, transportation) generates a considerable negative impact on the environment. READ MORE