Sökning: "accounting thesis topic"

Visar resultat 1 - 5 av 57 uppsatser innehållade orden accounting thesis topic.

  1. 1. 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

  2. 2. 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

  3. 3. EU Copyright and Competition Law - "Under which conditions may a refusal to license copyright-protected content constitute an abuse of a dominant position?"

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Ariana Qerimaj; [2023]
    Nyckelord :EU; Copyright Law; Competition Law; Intellectual Property Rights; Article 102 TFEU; Magill; IMS Health; Refusal to license; Abuse of dominant position; Law and Political Science;

    Sammanfattning : The topic that this thesis aims to investigate is that of the intersection of intellectual property rights (more specifically copyright) and EU competition law. The research is carried out with the purpose of exploring the following two questions; namely to what extent the interest of further competition is reflected internally within the scope of copyright protection, as well as, under what conditions a refusal to license a copyright-protected work constitutes an abuse of a dominant position according to Article 102 TFEU. LÄS MER

  4. 4. The Influence of Changed Accouting Language on the Interpretation of Intangible Assets and Financial Reality : SaaS Arrangements in the Light of New IFRIC Decisions

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Adam Christensen; Sofia Sörman; [2023]
    Nyckelord :Accounting language; financial reality; intangible assets; regulatory change; SaaS; SaaS arrangements; institutional theory;

    Sammanfattning : Background/Problem: As languages are powerful tools of communication, they play a vitalrole in shaping our perception of reality, influence our understanding of the world and determine how we interpret and make sense of it. Thus, changing the accounting languagealso affects the way financial reality can be expressed, interpreted, and perceived. LÄS MER

  5. 5. ESG and Financial Performance Within the Automotive Industry

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

    Författare :Lukas Granelli; Lukas Rådeström; [2023]
    Nyckelord :ESG; Automotive Sector; Financial Performance; Sustainability;

    Sammanfattning : For many years has sustainability been an important factor for companies to consider. Earlier has sustainability been strongly connected with environmental work, but the concept has grown to include factors like working conditions, equality, and ethical business practices. LÄS MER