Sökning: "comparability"

Visar resultat 1 - 5 av 59 avhandlingar innehållade ordet comparability.

  1. 1. Reporting Intellectual Capital : Four studies on recognition

    Författare :Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

    Sammanfattning : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. LÄS MER

  3. 2. Tillämpning av redovisningsnormer

    Författare :Pernilla Lundqvist; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; conception; consistent; application; contingent liability; de jure harmonization; de facto harmonization; IFRS; provisions; phenomenography;

    Sammanfattning : Harmonization of financial reporting standards is a goal shared by many countries around the world, with the aim of making companies’ financial information comparable. The view is that comparability between companies’ financial reports will result in greater transparency and more efficient capital markets and will improve the quality of the financial reports. LÄS MER

  4. 3. Att värdera tillgångar – verkligt värde inom skogs- och fastighetsbranschen

    Författare :Johan Lorentzon; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; valuation of assets; fair value; practice; legitimacy; institutionalization; investment properties; biologi assets; comparability;

    Sammanfattning : .... LÄS MER

  5. 4. Kostnadsredovisning som underlag för benchmarking och prissättning - studier av kommunal va-verksamhet

    Författare :Torbjörn Tagesson; Företagsekonomiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Nationalekonomi; economic policy; economic systems; economic theory; Economics; econometrics; comparability; robustness; accounting model; accounting principles; ekonometri; ekonomisk teori; ekonomiska system; ekonomisk politik; Actuarial science; Försäkring ej försäkringsrätt S137 ;

    Sammanfattning : This thesis, which consists of three studies illustrating different angles of approach, discusses problems pertaining to accounting and allocation costs in municipal water and sewage enterprises. Water and sewage enterprises are financed by charges to users, and are generally run under the auspices of a municipal administration or within the framework of a municipal company. LÄS MER

  7. 5. Comparing values : essays on comparability, transitivity, and vagueness

    Författare :Nicolas Espinoza; Luleå tekniska universitet; []
    Nyckelord :HUMANIORA; HUMANITIES; Filosofi; Philosophy;

    Sammanfattning : The primary aim of this thesis is to examine some of the arguments that have been leveled against the idea that all value bearing entities are comparable. A secondary aim is to investigate some putative properties of the relation ‘better than', especially transitivity and (to some degree) vagueness. LÄS MER