Sökning: "Assets"

Visar resultat 16 - 20 av 384 avhandlingar innehållade ordet Assets.

1. 16. Institutional Real Investments : Real Estate in a Multi-Asset Portfolio

   Författare :Jon Lekander; Åke Gunnelin; Tony Key; KTH; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real Estate Investment; Asset Allocation; Alternative Assets; Multi-Asset Portfolio; Real Estate and Construction Management; Fastigheter och byggande;

   Sammanfattning : The purpose of this thesis is to analyze real estate investments from the vantage point of an institutional multi asset investor perspective, both in terms of the potential benefits real estate can bring as well as the challenges it can pose. The thesis consists of six papers and approaches the research question from three distinct perspectives. LÄS MER

3. 17. Application of Principles-based Accounting Standards : the case of internally generated intangibles

   Författare :Simon Lundh; Magnus Frostenson; Sven Helin; Karin Seger; Gunnar Rimmel; Örebro universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based accounting standards; IFRS; intangible assets; research and development; institutional theory; translation;

   Sammanfattning : The uncertainty involved in the application of principles-based financial accounting standards raises the general question of how such standards are applied. The International Financial Reporting Standards (IFRS) are principles-based, meaning that they provide a conceptual basis for application rather than detailed rules. LÄS MER

4. 18. Reuse of Engineering Knowledge: Perspectives on Experience-Based Codified Knowledge in Incremental Product Development

   Författare :Daniel Stenholm; Chalmers tekniska högskola; []
   Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; NATURVETENSKAP; NATURAL SCIENCES; engineering knowledge; knowledge management life cycle; engineering checksheet; knowledge assets; experience-based knowledge; knowledge reuse; knowledge management;

   Sammanfattning : Product development is a knowledge-intensive activity and as products become more complex and competition intensifies, the amount of knowledge increases. A prerequisite for engineers who apply current best practices and continuously improve their working methodologies is to efficiently reuse existing knowledge. LÄS MER

5. 19. Standardizing diagnostic assessment of autism spectrum disorder : assets and challenges

   Författare :Eric Zander; Karolinska Institutet; Karolinska Institutet; []
   Nyckelord :;

   Sammanfattning : The overall aim of this thesis was to study some previously under-researched psychometric properties of the standardized diagnostic instruments Autism Diagnostic Interview-Revised [ADI-R] and Autism Diagnostic Observation Schedule [ADOS] as well as the standardized Vineland Adaptive Behavior Scales, Second Edition [VABS-II] in order to improve current diagnostic practice. Excellent interpersonal objectivity operationalized as interrater reliability of the ADI-R and the ADOS has been reported from research settings with highly trained, research reliable examiners. LÄS MER

7. 20. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity

   Författare :Peter Nilsson; Institutionen för handelsrätt; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allocation of assets and liabilities; företagsbeskattning accounting to the demarcation under tax law; god redovisningssed; bokföringsmässiga grunder; det rättsliga sambandet mellan bokföring och skatterättslig inkomstberäkning; allokering av tillgångar och skulder; income calculation method; legal standard of generally accepted accounting principles;

   Sammanfattning : Sweden is a typical small-business country and, based on the numbers, a clear majority of the companies operate as sole traders. Unlike limited companies and other legal entities, which classify all income as business income, the income or expenditures of private persons are classified as either business, service or capital income. LÄS MER