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Visar resultat 1 - 5 av 10 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Statsobligationsränta kontra bostadsobligationsränta - en jämförande studie av noterade bolags tillämpning av IAS 19 för svenska pensionsförpliktelser

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Brus Malin; Wilson Linn; [2020-09-08]
    Nyckelord :IAS 19 Ersättning till anställda; pensioner; diskonteringsränta; svenska pensionsförpliktelser; förmånsbestämda pensionsplaner.; IAS 19 Employee benefits; pensions; discount rate; Swedish pension obligations; defined benefit plans.;

    Sammanfattning : Bakgrund och problemformulering: Vid beräkningen av framtida pensionsförpliktelser har debatten i Sverige, under de senaste 10 åren, främst handlat om val av diskonteringsränta. IAS 19 anger att diskonteringsräntan ska fastställas genom hänvisning till den marknadsmässiga avkastningen på förstklassiga företagsobligationer. LÄS MER

  3. 2. Defined Benefit Obligations - A Quantitative Study of the Managerial Opportunism within the Accounting of Defined Benefit Obligations

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Anders Dahnér; Martin Hallgren; [2019-08-08]
    Nyckelord :Defined benefit pension plans; Defined benefit obligations; DBO; DBP; Discount rate incentives; Managerial opportunism; Managerial Discretion; IAS 19; Accounting for pension obligations; Opportunistic accounting choices;

    Sammanfattning : In the aftermath of the financial crisis in 2008 the rates on corporate- and government bonds began to diverge (Runesson et al., 2018). The increased differences in bond rates had a large effect on the Swedish firms. LÄS MER

  4. 3. Diversity In Performance Reporting. Empirical Evidence From The London Stock Exchange Concerning The Classification Of Interest Components Within The Income Statement

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Joakim Hjälte; Alexander Larin; [2018-07-27]
    Nyckelord :Adjusted performance measures; EBIT; Performance reporting;

    Sammanfattning : This study is motivated by the concerns of researchers, practitioners, and regulators regarding the drawbacks of non-statutory earnings subtotals. We investigate whether the flexibility in classifying subtotals within the income statement provided to managers under IFRS serves its intended purpose of facilitating the needs of investors. LÄS MER

  5. 4. Life as citizen or stateless in Burma - A case study of the concepts of citizenship and statelessness in a weak state

    Kandidat-uppsats, Lunds universitet/Statsvetenskapliga institutionen

    Författare :Mariam Mobiny; [2018]
    Nyckelord :Law and Political Science;

    Sammanfattning : Ever since the principle of sovereignty was established in Europe after the peace of Westphalia in 1648, the importance of belonging to a state has increased. And in today's society, during a time filled with a lot of wars and a major refugee crisis, having a citizenship has never been more important. LÄS MER

  7. 5. PPGIS and Public meetings : an evaluation of public participation methods for urban planning

    Master-uppsats, Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Författare :Daniel Gardevärn; [2017]
    Nyckelord :GIS; Geography; PPGIS; public participation; public meetings; planning decisions support system; Earth and Environmental Sciences;

    Sammanfattning : The primary purpose of this study is to compare and evaluate two public participation methods. The two methods are public meetings and Public participatory GIS (PPGIS). Public meetings are an established public participation method for urban planning in Sweden. LÄS MER