Sökning: "Accounting change"

Visar resultat 11 - 15 av 142 avhandlingar innehållade orden Accounting change.

1. 11. Basin-scale change in water availability and water quality under intensified irrigated agriculture

   Författare :Rebecka Törnqvist; Jerker Jarsjö; Marcel van der Perk; Stockholms universitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Irrigation; Hydrology; Land-use change; Basin-scale; Central Asia; Aral Sea; Semi-arid; Return flow; Water saving; Health risk; Water quality; Surface water; Groundwater; Nitrogen; Attenuation; Recirculation; Climate change; Physical Geography; naturgeografi;

   Sammanfattning : Changes in land use and water use can greatly impact the cycling of water and water-borne substances. Increased redistribution of river water to irrigated fields can cause enhanced evapotranspiration and decreased river discharge. LÄS MER

3. 12. Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations

   Författare :Mikael Cäker; Linköpings universitet; []
   Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem; Business and economics; Humanities and Social sciences;

   Sammanfattning : This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. LÄS MER

4. 13. Disclosures and Judgment in Financial Reporting - Essays on accounting quality under International Financial Reporting Standards

   Författare :Emmeli Runesson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting quality; Judgment; Disclosures; Principles-based Accounting; Employee Benefits; Credit losses;

   Sammanfattning : As capital markets become more integrated and globalized, standard setting in financial accounting faces multiple challenges. Financial accounting standards must adapt and change in ways that make them usable to firms in varying institutional and economic settings, and by extension, make the financial state- ments produced under those standards useful to capital market participants worldwide. LÄS MER

5. 14. Patterns of corporate visual selfrepresentation in accounting narratives

   Författare :Emelie Eriksson; Alf Westelius; Carl-Johan Petri; Bino Catasus; Linköpings universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; visual research; self-representation; diagrams; accounting narrative; corporate reporting; public disclosure; business models; semiotics; annual report; Ericsson; visuell forskning; visuella metoder; självrepresentation; diagram; externredovisning; affärsmodell; semiotik; årsredovisning; Ericsson; Economic Information Systems; Ekonomiska informationssystem;

   Sammanfattning : This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. LÄS MER

7. 15. Management Accounting and the Institutionalisation of Trust

   Författare :Gudrun Baldvinsdottir; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; trust; management accounting practice; management accountant; performance evaluation; institutionalisation;

   Sammanfattning : Bearing in mind the important features of accounting figures with regard to performance evaluation, the value of the way accounting figures are experienced as trustworthy and fair cannot be stressed enough. Surprisingly, with the overall focus on efficiency in today´s companies and the intensified use of performance evaluation measurements, the question of trust has been somewhat neglected within accounting research. LÄS MER