Essays about: "cost-benefit discussion"

Showing result 1 - 5 of 12 essays containing the words cost-benefit discussion.

  1. 1. 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

  2. 2. Should the Swedish government continue subsidizing unprofitable domestic flight routes? : A cost-benefit analysis of Swedish air PSOs

    University essay from Uppsala universitet/Nationalekonomiska institutionen

    Author : Petter Förberg; [2023]
    Keywords : Cost-Benefit Analysis; Subsidies; Public Service Obligation PSO ; Regional Flights; Sweden;

    Abstract : Since 1992, the Swedish government and more specifically the Swedish Transport Administration (STA), has subsidized unprofitable flights in the country. Most of these flights are to remote towns in the northern half of the country in which alternative methods of transport are limited, and it is therefore argued that these flights need to be subsidized in order to make these towns easily accessible and to continue being economically stable. READ MORE

  3. 3. Phasing out natural gas in the EU. A cost-benefit analysis comparing different timeframes of phase-out.

    University essay from Göteborgs universitet/Institutionen för nationalekonomi med statistik

    Author : Vera Frankenberg; Elina Malmberg; [2022-07-08]
    Keywords : ;

    Abstract : The EU has, in response to the rising climate crisis, Russia’s war in Ukraine, and the high price of natural gas, decided to reduce its consumption of natural gas. This decision has initiated more depth in the discussion regarding the energy transition towards renewable energy. READ MORE

  4. 4. Is there space for more art in Malmö? A Cost Benefit Analysis for a museum relocation

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Filipe Manuel Rodrigues Gouveia; Kia White; [2020]
    Keywords : Malmö; art museum; CBA; cultural economics; valuation; Business and Economics;

    Abstract : This thesis presents a Cost Benefit Analysis of a potential relocation of Malmö Konstmuseum. The main purpose of this research is to inform decision makers and assist the political discussion around this subject. In this study, the net social benefits are estimated for both the new and current locations. READ MORE

  5. 5. Systematic Review on Automated Testing (Types, Effort and ROI)

    University essay from Institutionen för datavetenskap; Tekniska högskolan

    Author : Imran Muneer; [2014]
    Keywords : ;

    Abstract : Software organizations always want to build software by minimizing their resources to reduce overall cost and by maintaining high quality to produce reliable software. Software testing helps us to achieve these goals in this regard. Software testing can be manual or automated. Manual testing is a very expensive activity. READ MORE