Sökning: "Economic Impairment"

Visar resultat 21 - 25 av 27 uppsatser innehållade orden Economic Impairment.

  1. 21. RR 17 in an economic boom : The impairment procedure of goodwill

    Kandidat-uppsats, Umeå universitet/Handelshögskolan vid Umeå universitet; Umeå universitet/Handelshögskolan vid Umeå universitet

    Författare :Magdalena Perlinska; Johanna Johansen; [2009]
    Nyckelord :RR 17; impairment; goodwill; cash generating unit;

    Sammanfattning : In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. LÄS MER

  2. 22. Disability and labor market outcomes in Sweden - Controlling for skill

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Elvira Josefin Andersson; [2008]
    Nyckelord :earnings; employment; discrimination; Ability; disability; Economics; econometrics; economic theory; economic systems; economic policy; Nationalekonomi; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Business and Economics;

    Sammanfattning : In this thesis, employment and earnings differentials between visually or hearing-impaired and non-disabled Swedish workers are analyzed. The thesis investigates whether there are any differences and if so, how large, in the earnings and the employment probabilities of the visually or hearing-impaired and the non-impaired on the Swedish labor market. LÄS MER

  3. 23. Respondent lobbying on the proposed disclosure information of goodwill impairment test and assumption

    Kandidat-uppsats, Högskolan i Gävle/Institutionen för ekonomi

    Författare :Xiansong Huang; [2008]
    Nyckelord :goodwill; goodwill impairment test; Agent Theory; Positive Accounting Theory; IASB;

    Sammanfattning : Goodwill accounting treatment has been a subject of heated debate for a long time in many countries around the world. Changing to international accounting standards and settings was much discussed in Sweden. International Accounting Standard Board (IASB) issued Exposure Drafts, which were related to goodwill accounting treatment in 2002. LÄS MER

  4. 24. Revisorernas oberoende ifrågasätts : går det att sitta på dubbla stolar, få dubbla inkomster och ändå bevara oberoendet?

    Magister-uppsats, Umeå universitet/Handelshögskolan vid Umeå universitet; Umeå universitet/Handelshögskolan vid Umeå universitet

    Författare :Abdulkadir Yousuf; William Mohammadi; [2008]
    Nyckelord :auditor’s independence; non-audit service; consultancy service; accounting scandals; oberoende; dubbla roller;

    Sammanfattning : The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. LÄS MER

  5. 25. The positive duty to protect diplomatic missions and personnel - An evaluation of what is appropriate

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Sofie Schrevelius-Larsson; [2006]
    Nyckelord :Folkrätt; Law and Political Science;

    Sammanfattning : As I write this, there are numerous horrible wars and acts of terror taking place all over the world. However, it is my belief that the situation would be even worse without diplomats working as mediators, and for them to be able to fulfil their duties they need to be inviolable. LÄS MER