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Showing result 1 - 5 of 44 essays matching the above criteria.

  1. 1. Policy Incoherence in the Development of Biogas in the Road Transport Sector

    University essay from Linköpings universitet/Institutionen för tema

    Author : Natali Fanari; [2023]
    Keywords : Biogas; transport; policy incoherence; policy instruments; biogas development;

    Abstract : Sweden has one of the highest biogas potentials in the world and has been a leader in reducing fossil fuels in the transportation industry. With a goal of achieving a 70% reduction of greenhouse gas emissions in domestic transport by 2030 compared to 2010 levels and net-zero greenhouse gas emissions by 2050, despite the potential advantages of biogas implementation, its adoption in the Swedish transport sector has been limited. READ MORE

  3. 2. Carbon Protectionism?

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

    Author : Sam Säflund; Malcolm Thunberg; [2023]
    Keywords : Event study; Cumulative Abnormal Return; EU CBAM; ETS; Sustainable finance;

    Abstract : This study examines the market reactions and valuation implications of the Carbon Border Adjustment Mechanism (CBAM) adopted by the European Union (EU). The CBAM is the world's first carbon border import tax aimed at addressing carbon leakage and promoting a transition to a low-carbon economy. READ MORE

  4. 3. 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

  5. 4. FACTORS DRIVING RESIDENTIAL PRICES IN BOSTON IN THE 1980’S.

    University essay from KTH/Matematisk statistik

    Author : Sebastian Sebastian Malmgren; Martin Hammaréus; [2022]
    Keywords : ;

    Abstract : This thesis report analyzes how different variables affected housing pricing in Boston in the 1980s. The goal was to form a deeper understanding of what could affect pricing for properties, both now and then. The method for analyzing this is a multiple linear regression analysis. READ MORE

  6. 5. Accounting manipulation : analyzing corporate subsidy recipients during the covid-19 pandemic

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Henric Mörch; Hampus Hällgren; [2022]
    Keywords : accounting manipulation; fraud; earnings management; Benford’s Law; the Jones Model;

    Abstract : In response to the reported increase in accounting crime and suspected fraud in conjunction with the adjustment subsidies initialized during the covid-19 pandemic of 2020, we conducted a study examining accounting manipulation. Based on an explanatory theory for fraud, the Fraud Triangle, we theorize that the financial circumstances that companies experienced during the pandemic and the government subsidies created an environment where accounting manipulation could occur. READ MORE