Sökning: "accounting concepts"

Visar resultat 11 - 15 av 49 avhandlingar innehållade orden accounting concepts.

1. 11. Investments in a long-term perpective - how a family company has built its assets

   Författare :Asgeir B. Torfason; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

   Sammanfattning : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. LÄS MER

3. 12. Rethinking Ontological Security Theory : Conceptual Investigations into 'Self' and 'Anxiety'

   Författare :Nina C. Krickel-Choi; Karl Gustafsson; Sebastian Larsson; Brent J. Steele; Stockholms universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; anxiety; body; concepts; embodiment; existentialism; Giddens; identity; IR theory; Japan; Laing; North Korea; ontological security; phenomenology; psychological constructivism; recovering meaning; security studies; self; sovereignty; states; Taiwan; internationella relationer; International Relations;

   Sammanfattning : The growing literature on ontological security has generated important insights about the behaviour of individuals, groups, and states in international politics. It has thereby greatly contributed to the discipline of International Relations (IR), especially to IR theory and the sub-field of Security Studies. LÄS MER

4. 13. The Profit of Prevention. A study of Social Investments in a Swedish Region

   Författare :Cristian Lagström; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; social investments; calculative practices; accounting; hybridity;

   Sammanfattning : This thesis aims to deepen the understanding of the use and implications of accounting technologies in the governing of public services. It explores social investments, a proliferating public sector management technology based broadly on the idea to govern long-term public goals “by numbers”. LÄS MER

5. 14. Human Resource Disclosures

   Författare :Gunnar Rimmel; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; human resource disclousures; voluntary disclousure; human resourses; accounting; annual reporting practice; disclousure scoreboard; comparative analysis;

   Sammanfattning : Although several corporations proclaim their employees as being thecorporation's most valuable resource, only a few corporations have utilised models and concepts of measuring human resources in their corporate annualreports. In the ongoing academic debate, human resource disclosures are often described and thought of as problematic due to the limited understanding of such information. LÄS MER

7. 15. Management Accounting Fashion Setting - Studies on Supply-Side Actors in Sweden

   Författare :Elin Larsson; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; beyond budgeting; lean; lifecycle pattern; management accounting innovation; management fashion; management fashion-setting process; supply side;

   Sammanfattning : The successful introduction of a number of new management accounting concepts or management accounting innovations (MAIs) over recent decades, such as activi-ty-based costing and the balanced scorecard, has had a significant impact on man-agement accounting practice. This thesis adopts a management fashion perspective on new management accounting concepts, which views the activities of supply-side actors such as management consultants, the business press, and conference organizers, as crucial to the success of management accounting concepts in a mar-ketplace of potential users. LÄS MER