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Visar resultat 1 - 5 av 465 uppsatser som matchar ovanstående sökkriterier.

1. 1. Beskattning av pixlar : Hanteringen av virtuell egendom i mindre onoterade bolag samt individbeskattningen

   Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

   Författare :Martin Schumacher; [2024]
   Nyckelord :Skatterätt; virtuell egendom; juridik;

   Sammanfattning : Virtual property is fairly unregulated in the Swedish legal system. There has only been one court case where the term virtual property was explicitly mentioned. LÄS MER

3. 2. Kompenserar kommunalekonomiska utjämningssystemet tillräckligt för skillnad mellan kommuner?

   Kandidat-uppsats, Göteborgs universitet/Institutionen för nationalekonomi med statistik

   Författare :Edvin Hägg; Sebastian Tham; [2023-10-23]
   Nyckelord :;

   Sammanfattning : The system for municipal financial equalisation is intended to provide every municipality in Sweden equal conditions to run and provide services for their residents. Municipal tax rates however differ by as much as 6 percentage points, which can be an indication of the system failing to fulfil its purpose. LÄS MER

4. 3. Analysing the effects of 24/7 Carbon-free Energy procurement strategies on the electricity system : Case Study of commercial and industrial sector in the Netherlands

   Master-uppsats, KTH/Skolan för industriell teknik och management (ITM)

   Författare :NINA JABŁOŃSKA; [2023]
   Nyckelord :24 7 Carbon-free Energy; carbon accounting; corporate electricity procurement; Energy Attribute Certificates; hourly matching; the Netherlands.; 24 7 kolfri energi; koldioxidredovisning; företagens elupphandling; energiattributcertifikat; timmatchning; Nederländerna.;

   Sammanfattning : Considering the growing importance of the electricity sector in the worldwide decarbonisation efforts, as well as large volumes of energy consumed by the commercial and industrial (C&I) sector, corporate power procurement is found to be a significant contributor to building a net zero economy. Within this topic, hourly matching of carbon-free electricity supply with demand, or 24/7 Carbon-free Energy (24/7 CFE), is identified as a next-generation power procurement framework, with growing interest from a wide range of stakeholders in the energy sector and benefits backed by robust research evidence. LÄS MER

5. 4. Taking Climate into Account - Carbon Management Tools for Investment Decisions and Progress Tracking at an Energy Company

   Master-uppsats, Lunds universitet/Innovationsteknik

   Författare :Rebecca Ahlin; Anna Malmberg; [2023]
   Nyckelord :Carbon accounting; carbon disclosure; carbon management; carbon management tools; environmental change management; internal carbon price; Technology and Engineering;

   Sammanfattning : Background: Climate change is becoming a more urgent issue, where global agreements and regulations are putting pressure on companies to calculate and disclose their greenhouse gas emissions to combat the problem. Other driving forces of carbon disclosure for companies include social, economic, and financial pressure, as well as firm specific internal factors. LÄS MER

7. 5. Nedskrivning av goodwill : Med perspektiv på tidigare kriser och earnings management

   Kandidat-uppsats, Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

   Författare :David Ericson; Thi Hue Tran Bui; [2023]
   Nyckelord :Goodwill; Impairment of goodwill; The financial crisis; Covid-19 pandemic; Earnings management; Positive accounting theory; IFRS 3; IAS 36.; Goodwill; Nedskrivning av goodwill; Finanskrisen; Covid-19-Pandemin; Earnings managment; Positiv redovisningsteori; IFRS 3; IAS 36;

   Sammanfattning : År 2005 infördes ett nytt regelverk inom redovisning för hantering av den immateriella tillgången goodwill vid namn IAS 36, som innebär att goodwill ska prövas för nedskrivning varje år. En nedskrivningsprövning ska upptäcka om en tillgångs redovisade värde inte längre överensstämmer med verkligt värde. LÄS MER