Essays about: "transaction in accounting"

Showing result 21 - 25 of 27 essays containing the words transaction in accounting.

1. 21. The Challenges of Coordinating Internal Transactions within Multinational Corporations - A study of how a Performance Management System both can manage and create tensions

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

   Author : Linn Blomqvist; Sofie Winroth; [2012]
   Keywords : MNC; Internal transaction; Performance Management System; Tensions; Market and Hierarchical coordination;

   Abstract : A general challenge facing managers of multinational corporations (MNCs) is to coordinate internal transactions and to manage the tensions related to integrating the separate units involved in these transactions, to create global unity effort while at the same time leave space for local flexibility and adaptation. The purpose of this thesis is to explore why tensions evolve, from the integration of separate business units involved in internal transactions, and how the design and use of a performance management system (PMS) can manage or create tensions. READ MORE

3. 22. Option Hedging with Transaction Costs

   University essay from Lunds universitet/Nationalekonomiska institutionen

   Author : Sonja Luoma; [2010]
   Keywords : transaction costs; Black-Scholes; Geometric Brownian Motion; Option Hedging; Monte-Carlo Simulations; Economics; econometrics; economic theory; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Business and Economics;

   Abstract : This thesis explores how transaction costs affect the optimality of hedging when using Black-Scholes option pricing model. Further, a number of models developed to improve the hedging results of Black-Scholes, when accounting for transaction costs, are analysed and compared. READ MORE

4. 23. The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities

   University essay from IHH, Rättsvetenskap

   Author : Eric Elmlid; [2009]
   Keywords : Transfer Pricing; International Taxation; OECD; Intra Group Services;

   Abstract : This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. READ MORE

5. 24. How fair is fair?: Swedish Forest Industry’s Application of the IAS 41- Agriculture

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

   Author : Alfred Gunnevik; Albin Nylén; Anders Svensson; [2008]
   Keywords : Fair value; IAS 41; active market; forest industry; biological assets;

   Abstract : Could a market-valuing-method give a better measurement of fair value of standing timber than the DCF model which is current practice of Swedish forestry industry today? In 2005 IAS was implemented in Swedish accounting and fair value became the guideline for biological asset valuation. According to IAS 41 a model-to-model approach as the DCF, is a less preferable way of measuring fair value. READ MORE

6. 25. Foreign exchange risk management in multinationals : an empirical investigation on China, Japan and US

   University essay from Handelshögskolan vid Umeå universitet (USBE)

   Author : Lei Li; Niannian Ma; [2007]
   Keywords : ;

   Abstract : Companies especially multinational companies are now exposed to risks caused by unexpected movements in exchange rate. The management of foreign exchange risk has become essential for the survival of companies in today’s volatile financial markets. READ MORE