Sökning: "Other comprehensive income"

Visar resultat 11 - 15 av 48 uppsatser innehållade orden Other comprehensive income.

1. 11. Investigating the Environmental Footprint of Swedish Household Consumption

   Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

   Författare :Tobias Steinegger; [2019]
   Nyckelord :Environmental Footprint; Sweden; Consumption; Household; Expenditures;

   Sammanfattning : Production-based indicators show that Sweden has lower emissions per capita than other high-income countries. Nevertheless, scientific evidence points to a significant overshoot of some of the planetary boundaries, especially regarding climate change, if Swedish consumption-related emissions abroad are considered. LÄS MER

3. 12. Determinants of House Prices in Sweden

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Radan Papousek; Martin Södling; [2018-07-04]
   Nyckelord :Spatial Durbin Model; spatial autocorrelation; Sweden; house prices; spillover; municipalities;

   Sammanfattning : The thesis analyses the main determinants of the Swedish house prices. We use panel data of 290 Swedish municipalities across 2003 - 2016 to estimate Spatial Durbin Model, which allows us to capture spatial dependencies in the data, thus obtaining unbiased estimates of the main drivers. LÄS MER

4. 13. DETERMINANTS OF ACCOUNTING CHOICE REGARDING LOCATION OF VOLATILITY: THE FVOCI OPTION - Early indications from the adoption of IFRS 9

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Erik Erlandsson; Mikael Gustafsson; [2018-07-02]
   Nyckelord :IFRS 9; accounting choice; equity investments not held for trade; FVOCI option; irrevocable; recycling; changes in fair value; salient volatility; leverage; job security; materiality; cash compensation;

   Sammanfattning : Purpose: With the introduction of IFRS 9, entities can elect to report changes in fair value of equity investments not held for trade in other comprehensive income or in profit and loss. The purpose of this paper is to present descriptive data on entities which made this choice. The purpose is also to find determinants of the choice made. LÄS MER

5. 14. Other Comprehensive Income in Scandinavia : Value relevant or not?

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Simon Napoleon Fjellner; Mattias Norberg; [2018]
   Nyckelord :Other Comprehensive Income; OCI; Scandianvia; Business Administration;

   Sammanfattning : Other comprehensive income is a widely debated subject, that has raised controversies and scholarly debates since Littleton’s pivotal economic research in the 1940s. Today OCI is an ill-defined measure of performance, with potentially large consequences for publicly traded companies. LÄS MER

7. 15. Valorising Organic Waste using the Black Soldier Fly (Hermetia illucens), in Ghana

   Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

   Författare :Gabrielle Joly; [2018]
   Nyckelord :Review; case studies; food waste; faecal sludge; co-digestion; low-tech system; cost-benefit analysis CBA ; Etat de l’art; études de cas; déchets alimentaires; boues de vidange; co-traitement; système low-tech; analyse coûts-bénéfices; Granskning; fallstudier; livsmedelsavfall; fekalslam; sambehandling; lågteknologiskt system; kostnads-nyttoanalys;

   Sammanfattning : Ghana as a rapidly growing and urbanizing middle-income country is facing a number of challenges, including (1) implementing a sanitary, environmental-friendly, and economically-sound waste management system; (2) increasing its agricultural productivity in a sustainable way to meet the growing domestic food demand; and (3) providing livelihood opportunities in both rural and urban areas. Using the black soldier fly (BSF), a particularly beneficial insect, to locally and cost-effectively valorise abundant, high-impacting, and nutrient rich organic waste streams, such as food waste (FW) and faecal sludge (FS), into affordable and sustainable farming inputs like organic fertilizer and animal feed products, could tackle all these challenges at the same time. LÄS MER