Sökning: "expected loss model"

Visar resultat 1 - 5 av 129 uppsatser innehållade orden expected loss model.

  1. 1. Study case: The water-cooling effect on floating photovoltaic plants performance

    Master-uppsats, KTH/Energiteknik

    Författare :Alice Dragon; [2024]
    Nyckelord :Solar photovoltaic; Floating photovoltaic; Performance analysis; Thermal loss; Panel Efficiency; Cooling effect; Solceller; Flytande solceller; Prestandaanalys; Termisk förlust; Panelens effektivitet; Kylande effekt;

    Sammanfattning : Floating solar technology is relatively new, and it comes with its own set of challenges and opportunities. This master thesis focuses on understanding how Floating Photovoltaic (FPV) projects perform compared to Ground-Based Photovoltaic (GPV) projects, in specific weather conditions. LÄS MER

  3. 2. Svenska Bankers Prognosutveckling för Kreditförluster under Införandet av IFRS 9 : En kvantitativ studie av redovisningsstandardens inverkan på svenska banker

    Kandidat-uppsats, Södertörns högskola

    Författare :Nour Al-Fakhoury; Nour-Eddin Shaker; [2023]
    Nyckelord :IFRS 9; Förväntade kreditförluster; konstaterade kreditförluster; svenska banker; medelstora banker; små banker;

    Sammanfattning : This study examines the impact of the transition from IAS 39 to IFRS 9 on the credit loss forecasting ability of banks, and its implications for value relevance. The implementation of IFRS 9 brought about a shift from the Incurred Credit Loss (ICL) model to the Expected Credit Loss (ECL) model, emphasizing forward-looking information. LÄS MER

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

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

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

    Sammanfattning : 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. LÄS MER

  5. 4. Improved U-Net architecture for Crack Detection in Sand Moulds

    Kandidat-uppsats, Högskolan i Gävle/Datavetenskap

    Författare :Husain Ahmed; Hozan Bajo; [2023]
    Nyckelord :U-Net Architecture; Semantic Segmentation; Convolutional Neural Networks; Crack Detection;

    Sammanfattning : The detection of cracks in sand moulds has long been a challenge for both safety and maintenance purposes. Traditional image processing techniques have been employed to identify and quantify these defects but have often proven to be inefficient, labour-intensive, and time-consuming. LÄS MER

  7. 5. Implementing UX/UI in a real-time speech recognition and translation application in Android and a clinical study

    Uppsats för yrkesexamina på grundnivå, Umeå universitet/Institutionen för tillämpad fysik och elektronik

    Författare :Pamela Chilo; [2023]
    Nyckelord :;

    Sammanfattning : According to WHO(World Health Organization) there are over 1,5 billion people living with hearing loss. Furthermore, HRF(Hörselskadades riksförbund) believe that ‘hidden hearing loss’ can be a much larger scale of the population than what was believed. There are two parts in this project taking place parallel. LÄS MER