Essays about: "what is accounting"

Showing result 1 - 5 of 287 essays containing the words what is accounting.

  1. 1. Oligolectic bee species. An understudied group in Global Change impacts?

    University essay from Göteborgs universitet / Instiutionen för biologi och miljövetenskap

    Author : Monika Böttcher; [2024-03-19]
    Keywords : Solitary bee; global change; oligolecty; red list; taxonomy;

    Abstract : Global change is considered the primary cause of the decline in bees worldwide, posing a significant threat to crucial pollination services they provide, carrying negative economic and ecological implications. Despite the extensive research conducted on the responses of bee communities to anthropogenic impacts, the focus has predominantly been on commercially interesting bees. READ MORE

  3. 2. The journey of accounting for nature: A qualitative study of the strive to account for nature through translation of the TNFD framework from a Scandinavian Institutionalism perspective

    University essay from Göteborgs universitet/Graduate School

    Author : Markus Ögren; Ulrika Ohlson; [2023-06-29]
    Keywords : Taskforce of Nature-related Financial Disclosures TNFD ; Translation; Travel of ideas; Idea carriers; Accounting for nature; Calculative practices; Credibility; Salience; Legitimacy; Dis-embedding; Packaging; Unpacking;

    Abstract : This thesis examines how the traveling idea of accounting for nature is translated and materialized into a standardized framework. This is interesting as there is a rising interest in how to report on environmental issues and this interest has now expanded beyond climate-related issues to nature more broadly. READ MORE

  4. 3. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration

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

    Author : August Forsell; Daan van Elk; [2023]
    Keywords : Loan loss provisions; Banks; IFRS 9; Earnings management; Executive remuneration;

    Abstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE

  5. 4. 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

  6. 5. Narrating spheres of influence : An analysis of Russian and Chinese strategic narratives

    University essay from Försvarshögskolan

    Author : Kasper Axelsson; [2023]
    Keywords : sphere of influence; strategic narratives; China; Russia; narrative analysis;

    Abstract : This thesis compares the projection of strategic narratives in Chinese and Russian state media narratives in their pursuit of spheres of influence. Previous research about spheres of influence have sought to explain why and how spheres of influence are maintained and under what circumstances one’s sphere is accepted or rejected by external great powers. READ MORE