Sökning: "ias 2"

Visar resultat 1 - 5 av 13 avhandlingar innehållade orden ias 2.

  1. 1. Antecedents & Consequences of Gossip : A Social Network Approach

    Författare :José Luis Estévez; Károly Takács; Dorottya Kisfalusi; Alexandra Gerbasi; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Gossip; Social Networks; Structural Balance Theory; Structural Hole Theory; Complex Contagion Theory;

    Sammanfattning : Gossip constitutes a form of human communication consisting of the transmission of evaluative information about absent others. Previous research has associated the usage of gossip with outcomes at both the individual and the group levels. LÄS MER

  3. 2. The Taller the Ladder, the Tougher the Climb? : Essays on the Impact of Income Inequality on Intergenerational Mobility

    Författare :Erik Liss; Karl Wennberg; Martin Korpi; Ali Ahmed; Jo Blanden; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Inequality; Intergenerational Income Mobility; Social Mobility; Economics of Education;

    Sammanfattning : The study of income inequality has a rich history within economics and various social sciences. More recently, a growing body of literature has examined intergenerational income mobility to understand not only equality of opportunities but also whether the labor market allocation successfully utilizes the potential abilities from all social strata. LÄS MER

  4. 3. Mining for Meaning : using computational text analysis for social inquiry

    Författare :Miriam Hurtado Bodell; Marc Keuschnigg; Måns Magnusson; Peter Hedström; Laura Nelson; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Text-as-data; Analytical sociology; Meaning-making; Computational text analysis; Computational social science;

    Sammanfattning : People interpret their surroundings through associations, determining what they perceive as belonging or not belonging together. For instance, one individual may view immigrants as a beneficial addition to the domestic labor market, while another may perceive them as a threat to job opportunities for native citizens. LÄS MER

  5. 4. Nedskrivning av fartyg – En studie av hur IAS 36 har tillämpats i europeiska rederier

    Författare :Anna Karin Pettersson; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; accounting choice; accounting parctice; consistent application; disclosure pratice; harmonization; IFRS; impairment; Shipping industry;

    Sammanfattning : International Financial Reporting Standards (IFRS) are principle-based accounting standards that rely on management judgment and the use of private information. For this reason, it cannot be assumed that the harmonization of accounting standards will result in consistent application in practice. LÄS MER

  7. 5. Understanding international accounting standard setting : a case study of the process of revising IAS 12 (1996), income tax

    Författare :Anja Hjelström; Handelshögskolan i Stockholm; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Considerable energy and resources continue to be expended on accounting rule-making, particularly through standard setting. This has been the case both at the national and international (global) level for a long time. Despite this, there is continuing dissatisfaction with what has been achieved. LÄS MER