Sökning: "Net operating assets"

Visar resultat 6 - 10 av 24 uppsatser innehållade orden Net operating assets.

  1. 6. Towards a Green Techno-Economic Paradigm - The implications of EUs strategy to finance a sustainable growth on industry dynamics from a neo-Schumpeterian perspective

    Master-uppsats, Göteborgs universitet/Graduate School

    Författare :Eric Lindh; [2020-07-23]
    Nyckelord :Sustainability; sustainable development; sustainable finance; industry dynamics; techno-economic paradigms; innovation; disruption; creative destruction;

    Sammanfattning : The consequences of climate change are becoming more and more evident. Environmental shocks in terms of massive forest fires, ferocious cyclones and droughts have become more frequent leading to mass migrations and business disruptions. It has now been declared that we have reached a tipping point and that further global warming is inevitable. LÄS MER

  3. 7. IFRS16 - Leases

    Kandidat-uppsats, KTH/Fastigheter och byggande

    Författare :Sanna Göthlin; Nicole Rigogianis; [2019]
    Nyckelord :IFRS 16; Leasing; Site leasehold right; Valuation; Financial Ratios; IFRS 16; Leasing; Tomträtt; Värdering; Nyckeltal;

    Sammanfattning : Från och med den 1 januari 2019 infördes den nya internationella redovisningsstandarden IFRS 16 - Leases och ersätte den gamla standarden IAS 17 - Leases. Klassificeringen av leasingavtal mellan operationella och finansiella enligt IAS 17 - Leases har kritiserats för att ha skapat ett incitament för företag att redovisa leasingavtal som operationella och således undvika att kapitalisera kontrakten i balansräkningen som en leasingtillgång respektive leasingskuld. LÄS MER

  4. 8. Post-employment protection of undisclosed information in an intellectualized economy - A study on how to prevent undisclosed information from walking out of the door after the termination of employment

    Magister-uppsats, Göteborgs universitet/Juridiska institutionen

    Författare :Carl Oscar Rosén; [2018-10-05]
    Nyckelord :;

    Sammanfattning : Secrecy has been used in commercial activities for thousands of years as a tool to create and control competitive advantage. In today’s economy, the control and protection of undisclosed business or technical information are, regardless of industry, imperative to obtain first-mover returns from innovation-related activities and facilitate innovation-driven collaborations across industries and countries. LÄS MER

  5. 9. Effekterna av att kapitalisera operationella leasingavtal : Hur påverkas stora företag verksamma i Sverige av IFRS 16?

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Christoffer Nylen; Philip Nilsson Fornes; [2018]
    Nyckelord :Capitalization of operating leases; IFRS 16 effecting big companies in Sweden; Constructive capitalization method; Operationella leasingavtal; Stora företag verksamma i Sverige; konstruktiv kapitaliseringsmetod;

    Sammanfattning : Leasing is and has been American companies largest external source of equipment financing and there are signs that the concept been used 2010 years before Christ. It is larger than bank loans, bonds, stocks, commercial mortgages and the fastest growing form of business investment. LÄS MER

  7. 10. DuPont Analysis and the Persistence of Components - Could the decomposition of RNOA provide strategic guidance for companies?

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

    Författare :Per Asplund; Christoffer Martinell; [2016]
    Nyckelord :Financial Statement Analysis; DuPont; Return on Net Operating Assets; Strategy;

    Sammanfattning : This study aims to investigate whether the DuPont relationship may be used to derive key strategic decisions that will yield sustainable levels of return on net operating assets, RNOA. By adjusting RNOA and its DuPont components asset turnover, ATO, and profit margin, PM, for industry medians, the study facilitates a comparison on a cross-industry level and concludes that RNOA is subject to economy-wide convergence while ATO and PM converge toward the industry median. LÄS MER