Essays about: "research methods in accounting"

Showing result 1 - 5 of 86 essays containing the words research methods in accounting.

  1. 1. Value Relevance of Capitalized Intangibles

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

    Author : Adam Groundstroem; Martin Svedin; [2024]
    Keywords : Intangible assets; Capitalization; Value relevance; Financial Reporting;

    Abstract : This study aims to examine the value relevance of different accounting treatments of intangibles. We investigate the immediate expensing of intangible investments in Research and Development (R&D) and Selling, General, and Administrative (SG&A) and, by using methods that attempt to adjust financial statements, we investigate if capitalizing these investments results in a measure with higher value relevance. READ MORE

  3. 2. SOIL GROSS NITROGEN MINERALISATION AND FOREST GROWTH IN FOUR HEMIBOREAL FOREST STANDS IN SOUTHWEST SWEDEN

    University essay from Göteborgs universitet / Institutionen för biologi och miljövetenskap

    Author : Linnéa Eriksson; [2023-04-20]
    Keywords : soil C:N; forest production; 15N isotope dilution; gross N mineralisation; ammonium; soil carbon; soil nitrogen; root exudates; stoichiometric decomposition; boreal forests; priming; microbial C limitation;

    Abstract : Boreal and temperate forests together make up the largest terrestrial net C sink in the world. They take up carbon dioxide (CO2) from the atmosphere and store it in plant biomass and soil as they grow, making them crucial in mitigating global climate change. READ MORE

  4. 3. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

    University essay from Lunds universitet/Innovationsteknik

    Author : Rebecca Ahlin; Anna Malmberg; [2023]
    Keywords : Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

    Abstract : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. READ MORE

  5. 4. Spatial and Temporal Dynamics of  Carbon Sequestration in Stockholm  County's Green areas : A GIS-based Analysis

    University essay from KTH/Hållbar utveckling, miljövetenskap och teknik

    Author : Victoria Kareflod; [2023]
    Keywords : Carbon sequestration; carbon dynamics; decarbonization; scenario analysis; Corine land cover analysis; urban vegetation; carbon offset; Paris agreement; koldioxidlagring; koldynamik; dekarbonisering; scenarioanalys; marktäckesanalys; stadsvegetation; koldioxidkompensation; parisavtalet;

    Abstract : The human influence of global climate is an issue currently assessed in various mitigation strategies. Stockholm County has committed to becoming carbon neutral by 2040 and negative by 2045 according to the Paris agreement. READ MORE

  6. 5. On Linear Mode Connectivity up to Permutation of Hidden Neurons in Neural Network : When does Weight Averaging work?

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Adhithyan Kalaivanan; [2023]
    Keywords : Mode Connectivity; Representation Learning; Loss Landscape; Network Symmetry; Lägesanslutning; representationsinlärning; förlustlandskap; nätverkssymmetri;

    Abstract : Neural networks trained using gradient-based optimization methods exhibit a surprising phenomenon known as mode connectivity, where two independently trained network weights are not isolated low loss minima in the parameter space. Instead, they can be connected by simple curves along which the loss remains low. READ MORE