Search for dissertations about: "The effect of accounting information systems on accounting systems"

Showing result 1 - 5 of 10 swedish dissertations containing the words The effect of accounting information systems on accounting systems.

2. 1. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

   Author : Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

   Abstract : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. READ MORE

4. 2. How does accounting and auditing regulations affect firm growth and cost of capital?

   Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; New institutional economics; firm growth; small business economics; regulatory reform; audit reform; mandatory audit; audit complexity; SMEs; private limited firms; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

   Abstract : This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. READ MORE

5. 3. EVOX-CPS : A Methodology For Data-Driven Optimization Of Building Operation

   Author : Mischa Schmidt; Christer Åhlund; Robert Brännström; Anett Schülke; Christian Becker; Luleå tekniska universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; Cyber-Physical Systems; Existing Buildings; Predictive Control; Sustainable Development; Energy Efficiency; Pervasive Mobile Computing; Distribuerade datorsystem;

   Abstract : Existing building stock’s energy efficiency must improve due to its significant proportion of the global energy consumption mix. Predictive building control promises to increase the efficiency of buildings during their operational phase and thus lead to a reduction of the lion’s share of buildings’ lifetime energy consumption. READ MORE

6. 4. Characterization of HCV Protease Inhibitors : Inhibition and Interaction Studies with Applications for Drug Discovery

   Author : Sofia Svahn Gustafsson; U. Helena Danielson; Johan Neyts; Uppsala universitet; []
   Keywords : Biokemi; Biochemistry;

   Abstract : In this thesis, different approaches based on inhibition and interactions studies, have been used to characterize inhibitors of the non-structural protein 3 (NS3) from the hepatitis C virus (HCV). This involves identification of enzyme inhibitory effects and characterization of interaction mechanisms and kinetics, as well as effects on replication in a cell based system and serum protein binding. READ MORE

7. 5. From achiral to chiral analysis of citalopram

   Author : Björn Carlsson; Yngve Bergqvist; Linköpings universitet; []
   Keywords : depression; noradrenaline; dopamine; serotonin; citalopram; selective serotonin-reuptake inhibitor SSRI ; high-performance liquid chromatography HPLC ; therapeutic drug monitoring TDM ; enantioselective separation; MEDICINE; MEDICIN;

   Abstract : Within the field of depression the “monoamine hypothesis” has been the leading theory to explain the biological basis of depression. This theory proposes that the biological basis of depression is due to a deficiency in one or more of three key neurotransmitter systems, namely noradrenaline, dopamine and serotonin which are thought to mediate the therapeutic actions of virtually every known antidepressant agent. READ MORE