Sökning: "simplified accounting"

Visar resultat 1 - 5 av 42 uppsatser innehållade orden simplified accounting.

  1. 1. Turismprojekt som möjlighet eller ond spiral : En studie av EU-projekt i Jämtland Härjedalen

    Kandidat-uppsats, Mittuniversitetet/Institutionen för ekonomi, geografi, juridik och turism

    Författare :William Klemets; Mikael Wallberg; [2023]
    Nyckelord :Public funding; Projects; EU-funded projects; EU development policy; Tourism development; Tourism projects; Offentlig finansiering; Projekt; EU-finansierade projekt; EU:s utvecklingspolitik; Turismutveckling; Turismprojekt;

    Sammanfattning : EU:s sammanhållningspolitik har sedan 1980-talet varit ett verktyg för att investera och utveckla regioner. Utvecklingen sker genom olika strukturfonder och har de senaste decennierna finansierat stora delar av turismens utveckling, särskilt i turismintensiva regioner. LÄS MER

  3. 2. IFRS PRACTICAL EXPEDIENTS: Exploring antecedents of the phenomenon and preparer choices when offered simplified accounting treatments

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

    Författare :Heidi Hiltunen; Johanna Lindegren; [2023]
    Nyckelord :Practical expedient; Accounting choice; Cost vs. benefit; Rules vs. principles; IFRS;

    Sammanfattning : This study investigates so-called practical expedients, a relatively new IFRS concept offering preparers simplified accounting choices. We run two parallel tracks: one qualitative part, where we analyse the definition of and the motivation for introducing practical expedients, and one quantitative part, where we collect annual report data to examine how practical expedients are applied by preparers. LÄS MER

  4. 3. Beyond the Gross-Pitaevskii Equation: A Perturbative Approach

    Master-uppsats, Lunds universitet/Fysiska institutionen; Lunds universitet/Teknisk fysik (CI)

    Författare :Anton Johansson; [2023]
    Nyckelord :Gross-Pitaevskii; Beyond mean-field; Many-body Perturbation Theory; Bose-Einstein Condensate; BEC; Physics and Astronomy;

    Sammanfattning : We propose and implement a beyond Gross-Pitaevskii approach based on Many-Body Perturbation theory (MBPT) for the study of Bose-Einstein Condensate (BECs) ground states. Two partitions of the system Hamiltonian are considered. LÄS MER

  5. 4. Improved Bridge Load Capacity via Dynamic Train-Track-Bridge Interaction : Assessing the dynamic amplification factor caused by measured track irregularities for rail freight transport

    Master-uppsats, KTH/Bro- och stålbyggnad

    Författare :Muhannad Asaad; [2023]
    Nyckelord :;

    Sammanfattning : The carbon impact of transportation is large and requires sustainable solutions. With expected population growth, rail transportation plays a vital role in facilitating a greener Europe. The expansion of the rail infrastructure is therefore of essential importance for future challenges. LÄS MER

  7. 5. ELECTRIFICATION OF THE SWEDISH VEHICLE FLEET: CHARGING DEMAND AND THE POWER SYSTEM

    Kandidat-uppsats, Uppsala universitet/Institutionen för geovetenskaper

    Författare :Edward Hsuan-Wei Hsu; [2021]
    Nyckelord :Electric vehicle; Electrification; Sweden; energy system; energy consumption; power capacity; sustainability; passenger vehicle; truck; bus;

    Sammanfattning : With the transport sector switching to electric energy to reduce greenhouse gas emission, the supply and demand in the energy system are impacted by this transition. Meanwhile, there are not a lot of studies focus on the electrification of the vehicle fleet in Sweden. LÄS MER