Sökning: "Reporting obligations"

Visar resultat 26 - 30 av 42 uppsatser innehållade orden Reporting obligations.

1. 26. Legitimation Strategies in the reporting of Negative CSR Aspects

   Master-uppsats, Högskolan Dalarna/Företagsekonomi

   Författare :Bliss Ayertey; Getnet Mengesha Asrat; [2017]
   Nyckelord :Legitimacy; negative aspects; Corporate Social Responsibility; sustainability; non-financial reporting; voluntary disclosure; legitimation strategies; symbolic approach; substantive approach;

   Sammanfattning : The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. LÄS MER

3. 27. Development Finance Institutions’ Effect on The Fund Manager’s Investment Decisions : Balancing Financial Performance Goals and Development Impact Objectives

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Alexander Adolfssson; Marie Åström; [2016]
   Nyckelord :DFI; Development Finance Institutions; MDFI; Multilateral Development Finance Institutions; SEE; SRI; Socially Responsible Invesments; CSR; NGO; SIDA; DEG; FM; SME; Multiplier Effect; Agent Theory; Stakeholder Theory; Qualitative; Subjectivism; Objectivism; Postitivsm; Intepretivism; Investment Behavior; Standard Asset Pricing Model; ESG; Sin Industries; Principle-agent Theory; Positivist Agent Thoery; Agent Conflict; Incentives; Investment Behvaior; Optimal contracts; Descriptive Stakeholder Thoery; Convergent Stakeholder Theory; Stakeholder; Shareholder; Financial Performance; Development Impact; Hands-off model; Direct-involvement model; Affirmative Behavior; Aviodance Behavior; Tripple Bottom Line; Agent; Principle; Control; Fund Manager;

   Sammanfattning : Development Finance Institutions (DFIs) have played a crucial role in moving socially responsibility considerations up on the private equity industry’s agenda. DFIs add a development impact criterion to traditional financial performance goals in the investment industry and play a catalytic role by mobilizing other investors. LÄS MER

4. 28. Rapportera för att överleva? : Hållbarhetsrapporten ur ett legitimitets-perspektiv

   Magister-uppsats, Akademin för textil, teknik och ekonomi

   Författare :Michaela Karlsson; Anja Dreier; [2015]
   Nyckelord :GRI; legitimacy; legitimacy theory; sustainability reporting; GRI; hållbarhetsrapportering; legitimitet; legitimitetsteorin;

   Sammanfattning : Att leva upp till intressenters krav och förväntningar anses nödvändigt för att organisationer ska kunna bedriva sin verksamhet. Det tillstånd som råder när företagets värdesystem är i linje med samhällets kallas legitimitet och processen som leder till att en organisation bedöms som legitim kallas legitimering. LÄS MER

5. 29. The auditor’s role in combating money laundering : An attitude survey among Swedish auditors

   Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

   Författare :Adam Ringh; Sharare Sultani; [2014]
   Nyckelord :money laundering; auditor; audit; expectation gap; soft targets; suspicion steps; notification requirement; due diligence;

   Sammanfattning : Background: As a tactic of combating money laundering, auditors have been introduced asguardians and enforcers of the laws, due to their insight into company affairs. However, as shownby the Finance Police, it is rare that auditors report suspicions on money-laundering activities. LÄS MER

7. 30. The VAT Treatment of Small Undertakings in the EU

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ruth Abraham Negash; [2014]
   Nyckelord :Tax; VAT; small undertakings; SMEs; VAT accumulation; neutrality and fair competition; effectiveness; General exemption Scheme Cash flow accounting The common flat rate scheme Relying less on invoices equalization Softening reporting obligations The gradual tax relief scheme Simplifying rates; Law and Political Science;

   Sammanfattning : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. LÄS MER