Sökning: "public sector accounting"
Visar resultat 1 - 5 av 77 uppsatser innehållade orden public sector accounting.
1. Analysing the effects of 24/7 Carbon-free Energy procurement strategies on the electricity system : Case Study of commercial and industrial sector in the Netherlands
Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)Sammanfattning : Considering the growing importance of the electricity sector in the worldwide decarbonisation efforts, as well as large volumes of energy consumed by the commercial and industrial (C&I) sector, corporate power procurement is found to be a significant contributor to building a net zero economy. Within this topic, hourly matching of carbon-free electricity supply with demand, or 24/7 Carbon-free Energy (24/7 CFE), is identified as a next-generation power procurement framework, with growing interest from a wide range of stakeholders in the energy sector and benefits backed by robust research evidence. LÄS MER
2. Avsatt för kommuner : En kvantitativ studie om hur kommuner förhåller sig till redovisningsval kopplat till avsättningar
Magister-uppsats, Linköpings universitet/Institutionen för ekonomisk och industriell utveckling; Linköpings universitet/Filosofiska fakultetenSammanfattning : Titel: Avsatt för kommuner - En kvantitativ studie om hur kommuner förhåller sig till redovisningsval kopplat till avsättningar Författare: Olof Johansson och Elias Viklund Handledare: Torbjörn Tagesson Bakgrund: Kommunal redovisning regleras av kommunal redovisningslag och rekommendationer från Rådet för kommunal redovisning. Likt privat sektor upprättas den finansiella redovisningen baserat på bokföringsmässiga grunder vilket skapar ett tolkningsutrymme för uppskattningar och bedömningar. LÄS MER
3. Macro-based Adjustment Factors for Valuations in Venture Capital
Magister-uppsats, Lunds universitet/Nationalekonomiska institutionenSammanfattning : This paper focuses on creating macro-based adjustment factors which can be applied to the valuation of start-up companies. Since start-up companies are private, market valuations are limited to events such as funding rounds or M&A transactions, which happen only at discrete points in time. LÄS MER
4. The application of financial analysis in business modelling : A case study of a public fast-charging station for electric heavy-duty vehicles in Sweden
Magister-uppsats, Blekinge Tekniska Högskola/Institutionen för industriell ekonomiSammanfattning : Background: Climate changes and global warming call for behaviour changes from mankind and for new business models to introduce sustainable innovations. Financial analysis plays an important role in guiding the choice of these business models. LÄS MER
5. Stuck in translation: Why public agencies seldom succeed implementing performance budgeting : A case study on output controls of the Swedish Armed Forces
Master-uppsats, Stockholms universitet/Företagsekonomiska institutionenSammanfattning : 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. LÄS MER