Sökning: "Biological assets"

Visar resultat 16 - 20 av 20 uppsatser innehållade orden Biological assets.

  1. 16. IAS 41 - A step closer to accounting harmony?

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

    Författare :John Johansson; Thomas Bern; [2010]
    Nyckelord :IAS 41; Biological Assets; International harmonization; Measurement of harmonization;

    Sammanfattning : When IAS 41 was implemented the companies affected now had several measurement methods to choose from when valuing their biological assets. This paper examines to what extent these different measurement methods are used by forest owning companies. LÄS MER

  3. 17. Familjehem och sexualitet: Familjehemssekreterares resonemang kring familjehem bestående av homosexuella par

    Kandidat-uppsats, Lunds universitet/Socialhögskolan

    Författare :Helen Jonsson; Ingrid Karrman; [2008]
    Nyckelord :familjehem; familjehemsvård; homosexuella familjer; kärnfamiljer; heteronormativitet; etablerade och outsiders; makt; Social changes; theory of social work; Sociala förändringar; teorier om socialt arbete; Social Sciences;

    Sammanfattning : New family stuctures are constantly emerging in society. Are these changes mirrored in foster care practice? The aim of this study was to explore to what extent homosexual families are represented when a child is given a foster home. LÄS MER

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

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

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

    Sammanfattning : 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. LÄS MER

  5. 19. Permaculture design in an ecovillage : in theory and practise

    L3-uppsats, SLU/Horticulture

    Författare :Tora Råberg; [2007]
    Nyckelord :ecosystem; permaculture; sustainability; self-sufficiency; ecovillage; biodiversity; indicator plants; conservation; perennials; design; microclimate; polyculture; policulture; agroforestry; companion planting; multilayer; intercropping; forest garden; permaculture design; zones and sectors;

    Sammanfattning : This essay presents guidelines how to approach a local ecosystem, taking into account biological, geological, chemical and hydrological assets in order to obtain a sustainable and self-sufficient farming system conserving and increasing local biodiversity. Biodiversity is a key factor in ecosystem structure and function. LÄS MER

  7. 20. IAS 41 and the forest industry - A study of the forest products companies' perception of the IAS 41 today

    C-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Angelica Burnside; [2005]
    Nyckelord :;

    Sammanfattning : Background and Problem – Europe today is facing an accounting standardization movement, in an attempt to harmonize and internationalize the accounting systems. One step in the process is the implementation of the IAS/IFRS on January 1st 2005. LÄS MER