Sökning: "discount rate"

Visar resultat 1 - 5 av 145 uppsatser innehållade orden discount rate.

  1. 1. Combining Smart Energy Storage with a Nordic PV Park : An explorative study of revenue-improving and cost-reducing battery services

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Byggteknik och byggd miljö

    Författare :Amanda Bränström; Jonna Söderberg; [2021]
    Nyckelord :battery storage; energy storage; PV park; primary frequency regulation; energy arbitrage; NPV; VRE; Li-ion; service stacking;

    Sammanfattning : With global climate change as the main driver, there is an increase towards including more variable renewable energy (VRE) sources in the electricity mix. Energy production from utilizing the photovoltaic effect, or PV power, is increasing rapidly and is visioned to cover 5 – 10 % of Sweden’s electricity demand in 2040. LÄS MER

  3. 2. IFRS 16 – Den nya leasingstandarden - En studie av börsföretags incitament att manipulera redovisningen av leasingavtal

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Josef Charif; Jenny Liesén; [2020-09-08]
    Nyckelord :IFRS 16; leasingavtal; skuldsättningsgrad; diskonteringsränta; incitament; nyckeltal.; IFRS 16; leasing agreement; debt-to-equity ratio; discount rate; incentives; financial ratios.;

    Sammanfattning : Background: With the new lease accounting standard, IFRS 16, new rules regarding leasing agreement became mandatory from January 1st, 2019. The rules imply that all leasing agreements ought to be activated in the balance sheet of the lessor. LÄS MER

  4. 3. Statsobligationsränta kontra bostadsobligationsränta - en jämförande studie av noterade bolags tillämpning av IAS 19 för svenska pensionsförpliktelser

    Magister-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Brus Malin; Wilson Linn; [2020-09-08]
    Nyckelord :IAS 19 Ersättning till anställda; pensioner; diskonteringsränta; svenska pensionsförpliktelser; förmånsbestämda pensionsplaner.; IAS 19 Employee benefits; pensions; discount rate; Swedish pension obligations; defined benefit plans.;

    Sammanfattning : Background: When calculating future pension obligations, the debate in Sweden over the past 10 yearshas mainly been about the selected discount rate. IAS 19 states that the discount rate should be determinedby the reference to the market yields on high quality corporate bonds. LÄS MER

  5. 4. Vad speglar diskonteringsräntan - En kvantitativ studie av börsnoterade skogsbolag med biologiska tillgångar

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Richard Svensson; John Sjöberg; [2020-07-09]
    Nyckelord :;

    Sammanfattning : The purpose of this study is to investigate whether listed forest companies use the discount rateand thus the valuation of their biological assets as a tool to manage profit. Why this is of interestis because biological assets are valued at fair value, which means that the actual value of the assetmust be calculated. LÄS MER

  7. 5. Feasibility analysis of upgrading the cogeneration unit of George Washington sugar mill in Cuba

    Kandidat-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik; KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Joakim Ginste; Sascha Partanen; [2020]
    Nyckelord :CEST; cogeneration; levelized cost of energy; net present value; sugar mill; CEST; kraftvärmeverk; energiproduktionskostnad; nettonuvärde; sockerbruk;

    Sammanfattning : Cuba’s government has set a goal to generate 24 percent of the country’s electricity from renewable sources by 2030. The country’s many sugar mills have been identified as key contributors to reach this goal as their cogeneration units have the potential to significantly increase Cuba’s electricity production from biomass by upgrading them to bioelectric plants. LÄS MER