Essays about: "costs accounting"
Showing result 1 - 5 of 118 essays containing the words costs accounting.
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1. Digitalization and Resistance Management within Management Accounting - The impact of national culture differences on resistance to organizational change
University essay from Göteborgs universitet/Graduate SchoolAbstract : Despite being considered by the majority as a positive change, digitalization has changed the fundamental roles of management accountants and this has led to resistance to organizational change within management accounting due to the cannibalization costs associated with digital changes. In dealing with such resistance, MNEs use their domestic rooted organizational culture as a tool to manage resistance to digitalization. READ MORE
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2. Paths forward for Sustainable Maritime Transport : A techno-economic optimization framework for next generation vessels
University essay from KTH/Skolan för industriell teknik och management (ITM)Abstract : Recently, the decarbonization of maritime transport has received increased attention, in order to align with the targets of the Paris Agreement. In 2023, the International Maritime Organization unveiled their revised greenhouse gas strategy with an ambitious target: net-zero emissions by 2050. READ MORE
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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 finansieringAbstract : 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
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4. A stakeholder-based analysis of potential photovoltaic systems’ contributions within the German government’s capacity addition plans to 2030
University essay from Uppsala universitet/Institutionen för geovetenskaperAbstract : The ongoing energy transition in Germany foresees significant increases in the share of renewable energies in the country’s electricity mix until 2030. A share of 80% is targeted and photovoltaics should have a major contribution with a total capacity of 215 Gigawatts aimed to be installed. READ MORE
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5. EV charging approaches in remote regions – Analysis of capacity, cost and logistics
University essay from Lunds universitet/Institutionen för energivetenskaperAbstract : With countries across the world finding pathways to counter CO2 emissions, sustainable mobility has become a critical topic for leaders, policymakers, and industries. The development of Battery Electric Vehicles (BEV’s) is seen as an important and effective way through which reliance on fossil fuels and thereby related CO2 emissions can be reduced. READ MORE
