Search for dissertations about: "2010 accounting"

Showing result 1 - 5 of 30 swedish dissertations containing the words 2010 accounting.

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

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

    Abstract : 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. READ MORE

  4. 2. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information

    Author : Annika Yström; Jönköping University; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

    Abstract : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. READ MORE

  5. 3. On Inter-bar Currents in Induction Motors with Cast Aluminium and Cast Copper Rotors

    Author : Alexander Stening; Chandur Sadarangani; Ola Aglén; KTH; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Induction motors; Inter-bar currents; Copper rotors; Aluminium rotors; Starting torque; Asynchronous torques; Starting current; Stray losses; Electrical engineering; electronics and photonics; Elektroteknik; elektronik och fotonik;

    Abstract : This thesis presents a study of the effects of inter-bar currents on inductionmotor starting performance and stray-load losses. The work is focused on theperformance differences between aluminium and copper casted rotors.A method to predict the stator current when starting direct-on-line isdeveloped. READ MORE

  6. 4. The Principles-Based Feature of IFRS -Judgment and Its Impact on Accounting Quality

    Author : Emmeli Runesson; Göteborgs universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Principles-based standards; judgment; IFRS; international financial reporting; accounting quality; value relevance;

    Abstract : .... READ MORE

  7. 5. Accounting for Individual Speaker Properties in Automatic Speech Recognition

    Author : Daniel Elenius; Björn Granström; Mats Blomberg; Torjbjörn Svendsen; KTH; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; MAP; MLLR; VTLN; speaker characteristics; dynamic modeling; child; Information and language technology; Informations- och språkteknologi;

    Abstract : In this work, speaker characteristic modeling has been applied in the fields of automatic speech recognition (ASR) and automatic speaker verification (ASV). In ASR, a key problem is that acoustic mismatch between training and test conditions degrade classification per- formance. READ MORE