Essays about: "principles of accounting"

Showing result 1 - 5 of 61 essays containing the words principles of accounting.

  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

  3. 2. Reduced Greenhouse Gas Emissions from Transport Infrastructure Construction : Reaching the Swedish Transport Administration's climate reduction targets with greenhouse gas reduction measures in the production phase of the most recurring materials

    University essay from Linköpings universitet/Industriell miljöteknik

    Author : Pontus Sallerström; Sam Falakeh; [2023]
    Keywords : Transport infrastructure; Swedish Transport Administration; Greenhouse gas; Transport construction sector; LCA; Industrial Ecology; Transportinfrastruktur; Trafikverket; Växthusgas; Transportbyggnadssektorn; LCA; Industriell ekologi; Klimatkalkyl;

    Abstract : I Sverige står byggsektorn för 25% av landets totala utsläpp av växthusgaser, där material står för mer än hälften av dessa utsläpp [1][2][3]. De största bidragsgivarna är stål och betong, men även material som aluminium och asfalt har en betydande miljöpåverkan. READ MORE

  4. 3. Birefringence: Effects and Implications on In-Ice Radio Detection of High-Energy Neutrinos

    University essay from Uppsala universitet/Högenergifysik

    Author : Nils Heyer; [2022]
    Keywords : Birefringence; Cosmic Neutrinos; In-ice radio propagation;

    Abstract : The detection of high-energy neutrinos in the EeV range requires new detection techniques to cope with the small expected flux. The radio detection method, utilizing Askaryan emission, can be used to detect these neutrinos in polar ice. READ MORE

  5. 4. DEMOCRATIC PARTICIPATION IN ENVIRONMENTAL PERFORMANCE A cross-country study on the environmental effects of equal citizen political participation

    University essay from Göteborgs universitet/Statsvetenskapliga institutionen

    Author : isabel wilson; [2021-07-20]
    Keywords : ;

    Abstract : Previous research on countries’ environmental sustainability practices has amassed in conflicting results why some nation states perform better (or worse) than others. Some studies determine that it is the country’s level of development and quality of government that determines stringency in environmental regulation and policy, while others point to states’ level of democracy and quality of democratic principles as the main supporting pillars to sustainability. READ MORE

  6. 5. Managing Profit and Growth

    University essay from Lunds universitet/Innovationsteknik

    Author : Gustav Geier; [2021]
    Keywords : Software as a Service SaaS ; profit-maximization; revenue growth; trade-offs; SaaS metrics; technology; Technology and Engineering;

    Abstract : Few business models are as hyped right now as the Software as a Service (SaaS) model. But how sustainable is it? In the last decade, SaaS has reshaped the software industry and has become a leading delivery model of B2B enterprise software. READ MORE