Search for dissertations about: "impact of accounting standard"

Showing result 1 - 5 of 15 swedish dissertations containing the words impact of accounting standard.

  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. Counting deaths, accounting for lives : Novel applications of standardised verbal autopsy methods for augmented health systems

    Author : Laith Hussain-Alkhateeb; Göteborgs universitet; []
    Keywords : MEDICIN OCH HÄLSOVETENSKAP; MEDICAL AND HEALTH SCIENCES; Verbal autopsy; cause of death; vital registration; health system; surveillance; World Health Organization;

    Abstract : Half of the world’s deaths and their causes are never recorded by virtue of the under-resourced civil registration and vital statistics (CRVS) systems which limits capacity of health systems to respond to population needs. Verbal autopsy (VA) has emerged as a pragmatic approach for determining causes of death using standard interviews including signs, symptoms and circumstances of death, conducted with the bereaved family. READ MORE

  5. 3. Impact of paperboard deformation and damage mechanisms on packaging performance

    Author : Gustav Marin; Sören Östlund; Mikael Nygårds; Tomasz Garbowski; KTH; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Solid Mechanics; Hållfasthetslära;

    Abstract : Paper-based materials, such as paperboard, are commonly used as packaging materials. In addition to the fact that paper is renewable, there are also many other benefits of paperboard. READ MORE

  6. 4. Molecular characteristics of HIV-1 subtype C and its impact on therapeutic outcome in Ethiopia

    Author : Amare Worku Kalu; Karolinska Institutet; Karolinska Institutet; []
    Keywords : ;

    Abstract : HIV-1 is characterized by a high genetic diversity which poses several challenges and implications with regard to disease progression, drug resistance and outcome of antiretroviral therapy (ART). HIV-1 subtype C (HIV-1C) is the most rapidly expanding subtype accounting for half of the global disease and nearly all infections in Ethiopia, Southern Africa and India which are the regions with the highest burden of HIV-1 infection. READ MORE

  7. 5. Robust Multi-objective Optimization of Rare Earth Element Chromatography

    Author : Hans-Kristian Knutson; Avdelningen för kemiteknik; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Chromatography; Rare earth elements; Modeling; Multi-objective optimization; Robust optimization; Chromatography; Rare earth elements; Modeling; Multi-objective optimization; Robust optimization;

    Abstract : Rare earth elements comprise the metallic elements known as lanthanides as well as scandium and yttrium. They are extensively used in modern technological industries and are considered as strategic commodities in many countries. READ MORE