Search for dissertations about: "mandatory"

Showing result 1 - 5 of 220 swedish dissertations containing the word mandatory.

2. 1. Reporting Intellectual Capital : Four studies on recognition

   Author : Daniel Brännström; Bino Catasús; Thomas Carrington; Robin Roslender; Uppsala universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; comparability; intangibles; Intellectual Capital; mandatory; recognition; reporting; voluntary;

   Abstract : This thesis contributes to the reporting of Intellectual Capital (IC) and includes four papers on the recognition and comparability of IC. IC, often called intangibles in the financial reporting discourse, reflects resources which create value in and for organizations. READ MORE

4. 2. Organizational information provision : managing mandatory and discretionary utilization of information technology

   Author : Carl-Johan Petri; Linköpings universitet; []
   Keywords : NATURVETENSKAP; NATURAL SCIENCES; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem;

   Abstract : This dissertation focuses on the organizational units that participate in the operation of shared information systems - and especially how the codification responsibilities (information creation, collection and recording) are described in the governance models: who are supposed to perform these activities and how are they promoted or hampered by the management control systems?The IT governance model describes the patterns of authority for key IT activities in an organization, which are allocated to different stakeholders to assure that the IT resources are managed and utilized to support the organization's strategies and goals.Altogether, primary data has been compiled in eight case studies and one brief telephone survey. READ MORE

5. 3. Essays on the market valuation implications of mandatory corporate reporting

   Author : Diogenis Baboukardos; Gunnar Rimmel; Andreas Stephan; Yannis Tsalavoukas; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Abstract : The purpose of this dissertation is to enrich understanding on the market valuation implications of mandatory financial and non-financial reporting beyond and in relation to traditional accounting information. It is comprised of four individual essays each of which examines a different, and to some extent internationally unique, jurisdiction that can best serve the particular purpose of the essay as well as the overarching purpose of the dissertation. READ MORE

6. 4. Microeconomic Policy for Development: Essays on Trade and Environment, Poverty and Education

   Author : Miguel Quiroga; Göteborgs universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; absenteeism; aggregation bias; comparative advantage; decomposition analysis; education; environmental endowment; environmental regulation; factor content; geography; hyperbolic discounting; living standards; mandatory attendance; non-homothetic preferences; pollution haven; Porter hypothesis; poverty; present-biased preferences; teaching; time-inconsistent preferences; trade;

   Abstract : Abstracts This thesis contains three papers analyzing different issues. Paper 1: “Do Countries with Lax Environmental Regulations Have a Comparative Advantage in Polluting Industries?” We study whether lax environmental regulations induce comparative advantages, causing the least-regulated countries to specialize in polluting industries. READ MORE

7. 5. 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