Sökning: "accounting thesis topics"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden accounting thesis topics.

  1. 1. Nya utbildningskrav - Hur påverkas rekryteringen? : En kvalitativ studie om de nya utbildningskravens påverkan på rekryteringen av revisorer

    Kandidat-uppsats, Linköpings universitet/Företagsekonomi

    Författare :Emelie Eriksson; Oscar Hermodsson; Paulina Frykholm; [2023]
    Nyckelord :Auditor; profession theory; auditor education; audit quality; competence; recruitment; audit teams; Revisor; professionsteori; revisorsutbildning; revisionskvalité; kompetens; rekrytering; revisorsteam;

    Sammanfattning : Titel: Nya utbildningskrav – Hur påverkas rekryteringen? En kvalitativ studie omde nya utbildningskravens påverkan på rekryteringen av revisorer Författare: Emelie Eriksson, Paulina Frykholm och Oscar Hermodsson Handledare: Linus Axén och Rickard Wilhelmsson Nyckelord: Revisor, professionsteori, revisorsutbildning, revisionskvalité, kompetens,rekrytering, revisorsteam Bakgrund: I takt med omvärldsförändringar som globalisering, teknisk utveckling och nya regler för finansiell och icke-finansiell rapportering, står den traditionella revisorsrollen inför en förändring och revisionsbranschen behöver anpassas utefter detta. Den 1 juli 2018 ändrade Revisorsinspektionen utbildningskraven för att bli auktoriserad revisor. LÄS MER

  3. 2. Education for Sustainable Development: A case study of curricular documents from Cuba, France, and Romania

    Master-uppsats, Lunds universitet/Graduate School

    Författare :Catarina Coelho da Silva; [2023]
    Nyckelord :Education for Sustainable Development; Sustainable Development Goals; global governance; qualitative text analysis; curriculum.; Social Sciences;

    Sammanfattning : In the global agenda for sustainable development, quality education is a defined priority. Therefore, it is significant to assess how topics of sustainable development are taught in mandatory school. LÄS MER

  4. 3. Loan Loss Provisions and Lending Activity in Banks : A quantitative study comparing the effects of loan loss provisions on lending activity in banks applying IFRS 9 and ASC 326

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Rikard Fredmer; Alicia Julienne Zanic; [2023]
    Nyckelord :Agency Theory; ASC 326; Basel III; Earnings Management; Expected Credit Loss es ; Expected Credit Loss Model; FASB; IASB; IFRS; IFRS 9; Lending Activity; Loan Loss Allowance s ; Loan Loss Provision s ; New Loans Originated; Procyclicality; Signaling Theory; Stewardship Theory; US GAAP;

    Sammanfattning : As a response to the financial crisis of 2008 the IASB and the FASB developed IFRS 9 and ASC 326, respectively. These accounting regulations are supposed to increase reporting transparency and promote financial stability by determining the calculation and recognition of loan loss provisions. LÄS MER

  5. 4. Competing on sustainability - A study on stakeholder interaction, becoming truly sustainable and obtaining a sustained competitive advantage in an industry characterized by low sustainability maturity

    Master-uppsats, Lunds universitet/Produktionsekonomi

    Författare :Kristina Källner; Anna Lundberg; [2022]
    Nyckelord :Sustainability; cold chain; pharmaceutical industry; stakeholder theory; sustainable business models; VRIO analysis; truly sustainable; competitive advantage; Technology and Engineering;

    Sammanfattning : Although more and more companies are facing increasing pressure to take responsibility for their actions impacting sustainability, the pharmaceutical industry and in extension the cold chain solutions industry, have previously been exempted from scrutiny. Research on sustainability in the industry is lagging, why this master thesis aims to explore how sustainability can be incorporated into the business model while avoiding creating a disconnect between corporate strategy and actual sustainability impact. LÄS MER

  7. 5. Att göra triple net till triple win

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Fastighetsvetenskap

    Författare :Daniel Malmqvist; [2021]
    Nyckelord :Hyresavtal; triple net; net avtal; hyresvärd; hyresgäst; underhåll; underhållsansvar; relationer Lease agreement; net lease; landlord; tenant; maintenance; maintenance responsibility; relations; Technology and Engineering; Business and Economics;

    Sammanfattning : When organizations choose between leasing and owning facilities there are benefits and drawbacks associated with both alternatives. If an organisation proceeds with a middle ground solution by leasing using a triple net lease, they will instead face challenges unique for that lease type. LÄS MER