Search for dissertations about: "value reporting"
Showing result 1 - 5 of 78 swedish dissertations containing the words value reporting.
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1. Reporting Intellectual Capital : Four studies on recognition
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
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2. The role of financial reporting : Perspectives of different actors within the reporting environment of entrepreneurial SMEs
Abstract : In this thesis, the role of entrepreneurial SMEs’ financial reporting is inquired into by posing questions about purposes of use and information needs of users, with the aim of increasing our understanding of what overall objective/s financial reporting can fulfill with respect to this group of entities. The study departs from an interpretivist view and follows a qualitative research strategy with empirical data collected through semi-structured interviews and document studies. READ MORE
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3. The Quirky Character Camouflaged in the Conceptual Framework : A study of the financial statement user
Abstract : Much of accounting research implies that someone uses financial statements in making investment decisions, and assumes that the ones using the statements are financial analysts, investment bankers, fund managers, or the rational economic decision maker. However, these assumptions do not consider all potential investors, particularly those who have traditionally lacked access to information and technical savvy. READ MORE
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4. Aspects of Energy Resource Management
Abstract : Energy resource management requires input from many disciplines. The three first papers in this thesis deals with the use of physical terms in the interdisciplinary process where inputs from different disciplines are handled together. READ MORE
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5. Imaging in Idiopathic Normal Pressure Hydrocephalus : The value of structured radiological evaluation
Abstract : Background: Idiopathic normal pressure hydrocephalus (iNPH) is a neurological condition where the symptoms include disturbed gait, balance, cognition and continence. The diagnostic guidelines are based on typical symptoms combined with imaging showing enlarged ventricles. READ MORE