Sökning: "Sofia Sörman"

Hittade 2 uppsatser innehållade orden Sofia Sörman.

  1. 1. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Adam Christensen; Sofia Sörman; [2023]
    Nyckelord :Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Sammanfattning : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. LÄS MER

  3. 2. Interpretations of concepts and implementation of negative emissions technologies (NETs) in long-term climate targets : A cross country comparison

    Kandidat-uppsats, Linköpings universitet/Institutionen för tema

    Författare :Sofia Gren; Linnea Sörman; [2021]
    Nyckelord :Negative emissions technologies NETs ; Net-zero GHG emissions; Carbon neutral; Climate neutral; Long-term climate targets; Negativa utsläpp; netto-noll växthusgasutsläpp; koldioxidneutral; klimatneutral; långsiktiga klimatmål;

    Sammanfattning : Countries' long-term climate targets are described by different concepts who, over time, have become increasingly dependent on negative emissions technologies (NETs) in order for the targets to be reached. This thesis is a cross country comparison, examining similarities and differences in the concepts used by seven countries to express their long-term climate targets, focusing on their plans for implementing NETs. LÄS MER