Sökning: "discretionary"

Visar resultat 1 - 5 av 234 uppsatser innehållade ordet discretionary.

  1. 1. Är alla personuppgifter direkt eller indirekt känsliga? – Om yttergränserna för tillämpningen av artikel 9 i GDPR i ljuset av C-184/20 Etikosdomen

    Magister-uppsats, Göteborgs universitet/Juridiska institutionen

    Författare :Arad Aslrousta; [2024-03-05]
    Nyckelord :General Data Protection Regulation GDPR ; Article 9; Indirect; Indicative; Unambiguous; Sensitive; Personal data; Intellectual operation; Probability; Purposive approach; Contextual approach; The precautionary principle; Principle of proportionality; Freedom to conduct a business;

    Sammanfattning : In August 2022, the CJEU confirmed the existence of indirectly sensitive personal data, leaving critical questions unanswered. While certain data may unequivocally and indirectly disclose sensitive information, a vast amount of data can be used to indirectly deduce such sensitive data only through mere indication. LÄS MER

  3. 2. Does CSR Performance Impact a Firms' Engagement in Earnings Management?

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Tashfia Khan Latif; Maria Makhoul; [2024]
    Nyckelord :corporate social responsibility; earnings management; discretionary accruals; opportunistic perspective; integrative theory;

    Sammanfattning : This study examines the relationship between corporate social responsibility (CSR) and earnings management (EM). Specifically, we question whether firms investing in CSR also behave in an ethical manner to constrain EM, or if they engage in CSR as a way to hide corporate misconduct. LÄS MER

  4. 3. Are you one of those who take children?” Child protection professionals views on the disinformation campaign - implications on the practice and for children’s rights

    Master-uppsats, Göteborgs universitet/Institutionen för socialt arbete

    Författare :Kim Holmlund; [2023-06-26]
    Nyckelord :Child protection services; disinformation campaign; children’s rights; Sweden; professional identity;

    Sammanfattning : The aim of this thesis was to analyse how professionals at the Child protection services (CPS) perceive the disinformation campaign, how they related it to their work and how they cope with the potential effects related to the campaign. Semi-structured interviews were conducted with professionals at assessment units at CPS, and thereafter analysed through thematic analysis. LÄS MER

  5. 4. Earnings management : Covid-19 pandemins påverkan på svenska företags användning av earnings management

    Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

    Författare :Pinky Li Erlandsson; Rasmus Larsson; Matilda Mineur; [2023]
    Nyckelord :Earnings management - The impact of the covid-19 pandemic on Swedish companies use of earnings management; Earnings management; Resultatmanipulering; Covid-19; Pandemi; Politisk osäkerhet; Modifierade Jonesmodellen; Diskretionära periodiseringar;

    Sammanfattning : Världen ställdes 2020 inför en helt oväntad pandemi som pågick fram till 2022. Under pandemins gång tillkom flertalet olika lagar, stöd och begränsningar för både personer och företag. Vissa av dessa åtgärder var så extrema att ingen hade kunnat förutse att något sådant skulle ske. LÄS MER

  7. 5. Climate impact of ultra-processed foods in the Swedish diet

    Master-uppsats, SLU/Department of Molecular Sciences

    Författare :Hanna Maria Linnéa Eneroth; [2023]
    Nyckelord :climate impact; culinary ingredients; diet; food consumption; food processing; greenhouse gas emissions; minimally processed foods; NOVA; ultra-processed foods;

    Sammanfattning : The climate impact associated with food consumption is large. The size of the impact depend on the type of food and how it is produced. Food systems are currently changing and urbanization and increased affluence of consumers have led to an overall increase in food consumption and a rise in consumption of processed foods globally. LÄS MER