Sökning: "Intensity"

Visar resultat 1 - 5 av 1644 uppsatser innehållade ordet Intensity.

  1. 1. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtal

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Josef Charif; Jenny Liesén; [2020-09-08]
    Nyckelord :IFRS 16; leasingavtal; skuldsättningsgrad; diskonteringsränta; incitament; nyckeltal.; IFRS 16; leasing agreement; debt-to-equity ratio; discount rate; incentives; financial ratios.;

    Sammanfattning : Background: With the new lease accounting standard, IFRS 16, new rules regarding leasing agreement became mandatory from January 1st, 2019. The rules imply that all leasing agreements ought to be activated in the balance sheet of the lessor. LÄS MER

  2. 2. Effekter på nyckeltal i samband med implementeringen av IFRS 16

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Daniyal Askarnia; Alexander Fahlstad; [2020-09-08]
    Nyckelord :IAS 17; IFRS 16; leasegivare; leasetagare; operationell leasing; finansiell leasing; right-of-use assets; soliditet; skuldsättningsgrad; EBITDA-marginal; ROE; ROA; IAS 17; IFRS 16; lessor; lessee; operational leasing; financial leasing; right-of-use assets; solidity; leverage; EBITDA margin; ROE; ROA;

    Sammanfattning : Background and problem discussion: The previous leasing standard IAS 17 met criticismsince lessees have been able to classify their leases as either operational or financial. Thisoption reduced the comparability for the users of the financial reports, which increased therisk of misinterpreting the financial information. LÄS MER

  3. 3. Grön infrastruktur i förebyggande syfte mot värmeöar. En studie av Kalmar och Kungsbacka kommuns klimatanpassningsarbete

    Kandidat-uppsats, Göteborgs universitet / Institutionen för ekonomi och samhälle

    Författare :Zein Anani; Linn Ott Olander; [2020-08-31]
    Nyckelord :Grön infrastruktur; grönstrukturekosystemtjänster; värmeöeffekten; temperaturökning; fysisk planering; klimatanpassning;

    Sammanfattning : The ongoing global climate change with its rising trends in global temperature, can be linked to the increasing frequency, intensity, duration, and extent of extreme weather fluctuation. Urban heat waves, in combination with urbanization processes which replace natural landscapes with impervious surfaces, are causing the development and manifestation of urban heat islands (UHI) in cities. LÄS MER

  4. 4. EUROPAS KLIMAT - Vad har reducerat koldioxidutsläppen?

    Kandidat-uppsats, Göteborgs universitet/Statsvetenskapliga institutionen

    Författare :Miguel Madureira Palm; [2020-08-18]
    Nyckelord :Klimatförändringar; dekomponering; Kaya-identiteten; energiintensitet; koldioxidfaktor; Europa; Climate change; decomposition; Kaya-identity; energy intensity; carbon factor; Europe;

    Sammanfattning : Scientists, politicians and media are increasingly discussing the topic of climate change. Measures such as the Paris Agreement have been taken to reduce global greenhouse gas emissions, specially CO2-emissions, in order to prevent the devastating effects of climate change. LÄS MER

  5. 5. To purchase, or not to purchase, renewable electricity A study of decisive factors for increased use of renewable electricity among Swedish SMEs

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Niklas Löfgren; Edwin Grehorn Hall; [2020-07-01]
    Nyckelord :purchasing; SMEs; renewable electricity; renewable energy; green electricity; adoption factors; decisive factors;

    Sammanfattning : A major challenge of future electricity consumption is the need for it to be renewable to avoiddepletion of natural resources. Swedish small- and medium-sized enterprises (SMEs) are vitalfor increasing demand for renewable electricity (RE) in Sweden, which is desired sinceSweden has set the goal to be completely free from non-renewable electricity by 2040. LÄS MER