Sökning: "comparative international accounting"

Visar resultat 1 - 5 av 33 uppsatser innehållade orden comparative international accounting.

  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. Revisorns oberoende : En kvalitativ uppsats om relationen mellan revisorer på mindre revisionsbyråer och deras klientföretag

    Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Moa Nilsson; Cornelia Mårtensson; [2023]
    Nyckelord :Auditor independence; analysis model; expectation gap; social identity theory; Revisorns oberoende; analysmodellen; förväntansgap; sociala identitetsteorin;

    Sammanfattning : Bakgrund och problemdiskussion: Flertalet internationella och nationella kriser har skakat om revisionsvärlden till följd av att revisorn inte alltid har agerat oberoende. En betydande faktor som kan påverka revisorns oberoende är relationen mellan revisorn och klientföretaget. LÄS MER

  4. 3. Exploring the effects of IFRS on earning management : A comparative study of South Korean and Swedish manufacturing companies

    Kandidat-uppsats, Södertörns högskola/Institutionen för samhällsvetenskaper

    Författare :MiRi Lee; Jenny Cerpa Veliz; [2023]
    Nyckelord :Accounting regulation; IFRS; earning management; accruals; discretionary accruals.;

    Sammanfattning : The adoption of International Financial Reporting Standards (IFRS) has been a significant event in the accounting profession, as it provides a common language for financial reporting across the globe. The impact of IFRS adoption on earnings management practices in South Korean and Swedish manufacturing companies is studied in this research. LÄS MER

  5. 4. The Power in Working Together: Exploring how Small and Medium-sized Municipalities are Collaborating for Ambitious Climate Action

    Master-uppsats, Lunds universitet/Internationella miljöinstitutet

    Författare :Cynthia Coulombe; [2021]
    Nyckelord :climate action implementation; city networks; small and medium-sized municipalities.; Earth and Environmental Sciences;

    Sammanfattning : Reaching the 1.5°C target of the Paris Agreement not only requires ambitious goals from national governments, but also the active participation of local municipalities. It is in cities where climate actions need to be implemented to reduce greenhouse gas emissions and reach the international and national climate goals. LÄS MER

  7. 5. A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process.

    Master-uppsats, Umeå universitet/Företagsekonomi

    Författare :Nivedita Sarker; Georgios Koilakos Chouzouris; [2021]
    Nyckelord :Human Resource Management; Human Resource Practices; Human Resource Accounting; Traditional Accounting; Decision-Making Process.;

    Sammanfattning : Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. LÄS MER