Essays about: "thesis in accounting"

Showing result 36 - 40 of 607 essays containing the words thesis in accounting.

1. 36. Analysing Regime-Switching and Cointegration with Hamiltonian Monte Carlo

   University essay from Uppsala universitet/Statistiska institutionen

   Author : Jakob Brandt; [2023]
   Keywords : Time Series Econometrics; Regime-Switching; Cointegration; Markov Chain Monte Carlo; Hamiltonian Monte Carlo;

   Abstract : The statistical analysis of cointegration is crucial for inferring shared stochastic trends between variables and is an important area of Econometrics for analyzing long-term equilibriums in the economy. Bayesian inference of cointegration involves the identification of cointegrating vectors that are determined up to arbitrary linear combinations, for which the Gibbs sampler is often used to simulate draws from the posterior distribution. READ MORE

3. 37. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces

   University essay from Stockholms universitet/Företagsekonomiska institutionen

   Author : Andreas Egevad; [2023]
   Keywords : management accounting; public sector agencies; performance budgeting; efficiency; multiple institutional logics; sociology of translation; trust;

   Abstract : Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. READ MORE

4. 38. 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

5. 39. Finding the Perfect Fit : A Study of Person-Organisation Fit Between Generation Z and Employers

   University essay from Uppsala universitet/Företagsekonomiska institutionen

   Author : Ellen Colliander; Evelina Olsson; [2023]
   Keywords : employer branding; generational shifts on the labour market; generation Z; personal branding; person-organisation fit;

   Abstract : This thesis explores the conditions for perception of a person-organisation (P-O) fit between Generation Z (Gen Z) and employers in a talent acquisition context. The study is based on the presumption that the perception the candidate gets of the employer is based on the employer’s brand and vice versa. READ MORE

6. 40. Intangible assets and earnings management : An analysis in an EU context

   University essay from Umeå universitet/Företagsekonomi

   Author : Simon Björkmo; Magnus Eriksson; [2023]
   Keywords : Accrual-based earnings management; Earnings Management; European Union; Goodwill; Intangible Assets; Invisible Intangible Assets;

   Abstract : The topic of intangible assets in relation to earnings management has been a debated subject for a long time. Different aspects of intangible assets have been thoroughly examined in relationship to earnings management by scholars over the years whether it’s about goodwill from business acquisition, recognition of intangible assets, timely impairments and so on. READ MORE