Essays about: "quality of cost accounting thesis"

Showing result 1 - 5 of 7 essays containing the words quality of cost accounting thesis.

  1. 1. Reinstatement or Raised Limit Values for Statutory Audit? : A Critical Discourse Analysis of the Debate Regarding the Statutory Audit in Sweden

    University essay from Jönköping University/IHH, Företagsekonomi

    Author : Julia Kjellén; Felix Witthuhn; [2023]
    Keywords : Statutory Audit; Reinstatement; Raised Limit Values; Stakeholder; Discourse; Sweden;

    Abstract : Background/Problematization: The statutory audit was abolished for small limited companies in Sweden, in 2010, with the intention of easing the burden on enterprises with high audit expenses and enhancing Sweden's competitiveness. After the abolishment, the debate about statutory audit has rekindled once more, where various actors and scholars emphasize the meaningfulness of statutory audit for small firms in terms of fighting criminality and ensuring financial information quality for stakeholders, while others argue that the benefits of the audit do not justify the expenditures incurred. READ MORE

  2. 2. Climate-neutral buildings – Impact of existing definitions on building design

    University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

    Author : Nishat Tasnia Aive; Roberts Razna; [2022]
    Keywords : Climate neutrality; Climate-neutral buildings; Climate impact; Climate compensation measures; Climate-neutral certifications; Technology and Engineering;

    Abstract : Climate change poses one of the most substantial threats to humanity today global greenhouse gas emissions are not reduced drastically in the near future, it can lead to severe consequences worldwide. To address this issue, global and national goals have been developed which aim to foster climate-neutral societies and industries. READ MORE

  3. 3. Life cycle assessment of a CAV, a VAV, and an ACB system in a modern Swedish office building

    University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

    Author : Nadeen Hassan; [2019]
    Keywords : Life cycle assessment; Environmental impacts; HVAC systems; Environmental indicator; Energy; Environmental performance; Impact assessment; Life cycle impact; Buildings; SimaPRO; Ecoinvent; Manufacturing phase; Operation phase; Active chilled beams; Variable-air-volume system; Constant-air volume system.; Technology and Engineering; Earth and Environmental Sciences;

    Abstract : Energy use in buildings contributes significantly to the global energy demand and environmental impacts. Among all building services, heating, ventilation, and air conditioning (HVAC) systems consume the most energy. HVAC systems are as well one of the largest consumers of natural resources and materials in the building sector. READ MORE

  4. 4. Equity valuation and the incorporation of investment risk: insights from sell-side analysts

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

    Author : Tobias Bengtsson; Daniel Nylund; [2018]
    Keywords : Investment risk; Sell-side equity analysts; Equity Valuation; Analyst behavior;

    Abstract : This thesis explores how sell-side equity analysts incorporate investment risk into their valuations and analyses of common stocks. Interviews have been conducted with 20 Swedish analysts from 13 different institutions with the intention of gaining a deeper understanding of their behavior and thought processes. READ MORE

  5. 5. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    University essay from

    Author : Shufen Deng; [2013]
    Keywords : IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

    Abstract : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. READ MORE