Search for dissertations about: "budgeting"

Showing result 6 - 10 of 29 swedish dissertations containing the word budgeting.

  2. 6. Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice

    Author : Fredrik Hartwig; Bino Catasús; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet; []
    Keywords : Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance; Business Studies; Företagsekonomi;

    Abstract : This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. READ MORE

  4. 7. Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice

    Author : Fredrik Hartwig; Bino Catasus; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Uppsala universitet Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance;

    Abstract : .... READ MORE

  5. 8. Puzzling out the choice of capital budgeting techniques : Among high-growth small and medium sized firms

    Author : Zahida Sarwary; Företagsekonomiska institutionen; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Capital budgeting techniques; decision making; strategic investments; Investment evaluation; theory-practice gap; practice-theory gap; SMEs; First North;

    Abstract : The aim of this dissertation is to explore the drivers of practitioners’ choices of capital budgeting techniques (CBT). The mainstream literature suggests that sophisticated CBT (SCBT) will best guide organizations in evaluating important strategic investments. READ MORE

  6. 9. Management Accounting Fashion Setting - Studies on Supply-Side Actors in Sweden

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

    Abstract : 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. READ MORE

  7. 10. May the power be with you : managing power-performance tradeoffs in cloud data centers

    Author : Jakub Krzywda; Erik Elmroth; Per-Olov Östberg; Ahmed Ali-Eldin; Tarek F. Abdelzaher; Umeå universitet; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; cloud computing; data centers; power efficiency; power budgeting; application performance;

    Abstract : The overall goal of the work presented in this thesis was to find ways of managing power-performance tradeoffs in cloud data centers. To this end, the relationships between the power consumption of data center servers and the performance of applications hosted in data centers are analyzed, models that capture these relationships are developed, and controllers to optimize the use of data center infrastructures are proposed. READ MORE