Essays about: "lease"

Showing result 1 - 5 of 92 essays containing the word lease.

  1. 1. Svenska lantbrukares tillämpning av arrendelagstiftningen : en undersökande studie om hur arrendelagstiftningen praktiseras i dagens lantbruk

    University essay from SLU/Dept. of Economics

    Author : Alva Hökbåghe; Beatrice Möller; [2023]
    Keywords : jordbruksarrende; beslutsteori; arrendelagstiftning; lantbruk; jordägare; arrendator; agricultural tenancy; decision theory; tenancy law; agriculture; landowner; tenant farmer;

    Abstract : Jordbruksarrende spelar idag en betydande roll för det svenska lantbruket genom att skapa en alternativ möjlighet att bruka mark och tillhörande byggnader. Den höga medelåldern hos lantbrukare idag ger en indikation på att det inom en snar framtid kommer ske ett större skifte av ägarstrukturen inom branschen. READ MORE

  3. 2. Litteraturstudie - Energieffektivisering av livsmedelsbutiker genom nyttjande av överskottsvärme

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Christ Asadour; Teodor Nymark; [2023]
    Keywords : ;

    Abstract : Generellt sett har livsmedelsbutiker ett stort behov av enrgi i form av el, värme, komfortkyla och livsmedelskyla. Livsmedelsbutikers höga elanvändning utgör 3% av Sveriges totala elanvändning. En betydande del av elanvändningen går till kylsystem och genererar på så vis överskottsvärme från kondensorn som ofta slösas bort. READ MORE

  4. 3. Shared Service in Commercial Real Estates in Stockholm

    University essay from KTH/Fastighetsföretagande och finansiella system

    Author : Ofelia Cedervall; Tove Wränghede; [2023]
    Keywords : Shared service; offices; customer relationships; property owners; value adding; Gemensam service; kontor; kundrelationer; fastighetsägare; värdeskapande;

    Abstract : The office market in Stockholm is constantly evolving, and property owners must actively work to meet tenants' demand for office spaces. The increased demand for alternative office solutions has led to the development of coworking facilities and fully furnished offices. READ MORE

  5. 4. The effects of adoption of IFRS 16 on financial reports, financial measures and taxation - Evidence from the Swedish retail industry

    University essay from Göteborgs universitet/Graduate School

    Author : Marcus Sandström; [2022-06-30]
    Keywords : Leasing; IFRS 16; IAS 17; Case study; Deferred taxes;

    Abstract : This paper examines the transition from IAS 17 to IFRS 16 in terms of the effects on the financial report, financial ratios, and taxation for various Swedish retail companies. The study was carried out as a multiple case study were accounting data was extracted from annual reports. READ MORE

  6. 5. The Effect of Capitalizing Operating Leases on Company Propensity to Lease: A quantitative study on the effects of IFRS 16 on Swedish firms

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

    Author : Robert Lilja; Gustaw Siedlarski; [2022]
    Keywords : Leases; IFRS 16; Economic Consequences; Capitalization;

    Abstract : This study investigates whether firm propensity to lease has decreased after the implementation of IFRS 16. To answer this question, we use three cross-sectional regression models on data gathered from 90 Swedish firms in two-year intervals during 2015-2021. The firms were all listed on OMX Stockholm with their headquarters located in Sweden. READ MORE