Browsing Thesis by Title
Now showing items 1974-1993 of 4560
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IFRS 2 : verdsettelse av opsjoner til ansatte
(Master thesis, 2006)Min presentasjon av IFRS 2 Share-based Payment, aksjebasert betaling på norsk, starter med en gjennomgang av standardens hovedpunkter. Denne gjennomgangen vil forhåpentligvis gi bakgrunnskunnskap som viser seg nyttig senere ... -
IFRS 2005 og bruk av virkelige verdier : bedre og mer presis informasjon?
(Master thesis, 2006-05-15) -
IFRS 3 business combinations : regnskapsføring av virksomhetsoverdragelser
(Master thesis, 2006)Fra og med 1. januar 2005 skal alle børsnoterte selskaper innen EU benytte IFRS1 i sine konsernregnskaper. Standarden IFRS 3 ble utstedt 31. mars 2004 og behandler regnskapsfø-ring av virksomhetsoverdragelser. Nåværende ... -
IFRS 9 - ny nedskrivningsmodell for finansielle instrumenter : hvordan vil skiftet fra IAS 39 til IFRS 9 påvirke tapsavsetningene i norske sparebanker?
(Master thesis, 2017)1. januar 2018 skal IAS 39 Finansielle instrumenter - innregning og måling erstattes av IFRS 9 Finansielle Instrumenter. Denne masteroppgaven tar for seg hvilke regnskapsmessige effekter sparebanker notert på Oslo Børs ... -
IFRS 9 - ny standard for finansielle instrumenter : hvilken betydning har de nye tapsavsetningsreglene for norske banker?
(Master thesis, 2016)I denne masteroppgaven tar vi for oss hvilken betydning den nye standarden IFRS 9 kan ha for de norske bankenes tapsavsetninger knyttet til utlån, sammenlignet med den gjeldende standarden IAS 39. Innledningsvis tar vi ... -
IFRS 9 – Ny standard for finansielle instrumenter : strategiske tilpasningsmuligheter til ny standard for finansielle instrumenter for bank- og finansinstitusjoner
(Master thesis, 2018)IFRS 9 erstattet 1.januar 2018 IAS 39 som regnskapsstandard for finansielle instrumenter. Den nye standarden er et resultat av finanskrisen. hvor regnskapsreglene av enkelte fikk skylden for å ha forsterket virkningene ... -
IFRS adoption in Germany : perspectives and consequences : a case study of Deutsche Telekom AG
(Master thesis, 2013)Themandatoryadoption of the International Financi al ReportingStandards(IFRS)as basis for the preparationof consolidatedfinancialstatementsin 2005constituteda major change in accountingregulationsin Germany.Thisthesisfocuseson ... -
IFRS for SMEs : er standarden selvstendig og egnet for bruk i Norge?
(Master thesis, 2012)International Accounting Standards for Small and Medium-sized Entities (IFRS for SMEs) er en egen regnskapsstandard utarbeidet av IASB som er særskilt tilpasset rapporteringsbehovene til små og mellomstore foretak. ... -
Ikke-euforiske bobler i det norske boligmarkedet? : en empirisk analyse av historiske boligbobler
(Master thesis, 2017)For å besvare vår problemstilling har vi tatt utgangspunkt i skillet mellom euforiske og ikkeeuforiske boligbobler. Vi har analysert fire historiske boligbobler i Norge i perioden fra 1819- 1993 for å avdekke hvorvidt ... -
Ikke-økonomiske faktorers betydning for samarbeid og ressursdeling
(Master thesis, 2008)Forskning innen det å samarbeide i økonomisk hensikt har kanskje hatt mest fokus på organiseringen av samarbeidet. Et rasjonelt økonomisk motiv, en rasjonell organisering og en effektiv og avtalefestet gjennomføring kan ... -
Illegal insider trading on Oslo stock exchange : an empirical investigation
(Master thesis, 2020)This thesis investigate whether substantial illegal insider trading occurs prior to mergers & acquisitions (M&A) and seasoned equity offerings (SEO) on Oslo Stock Exchange. By examining stock price dynamics prior to the ... -
Illiquidity in asset pricing and as investment strategy : an empirical analysis
(Master thesis, 2020)This Master’s thesis examines the illiquidity premium. In the first part of the thesis, we analyse whether a traded illiquid-minus-liquid (IML) return factor helps in explaining the cross-section of expected returns. In ... -
Images of women in advertising : a study of consumer reactions to non-idealized models
(Master thesis, 2014)In a world where the public is constantly bombarded by commercial messages, marketers must rapidly innovate their communication methods in order to capture consumers’ attention and affection. Both advertisers and magazines ... -
Immersive virtual reality in destination marketing : evidence from lab and field experiments
(Master thesis, 2016)Although the concept of virtual reality (VR) has been studied and used for many years, recent technological development has led to the commercial availability of immersive VR, specifically head-mounted displays. Little ... -
Immigration and firm performance : evidence from Norway : an examination of the effect of employed immigrants on firm financial performance
(Master thesis, 2019)This thesis examines the empirical relationship between employed immigrants and firm financial performance in Norway during the period 2001-2008. More specifically, we estimate the effect of working immigrants on the ... -
Impact assessment of electric vehicles incentives on EV adoption and road traffic : the cases of Norway and the Netherlands
(Master thesis, 2020)The increase in air pollution is a critical issue both at local and global level, as it endangers people’ health and accelerates climate change. The United Nations claimed that to keep global warming at 1.5°C, carbon ... -
The impact of anti-money laundering regulations on asset recovery performance : a study of underlying reasons for countries’ asset recovery efforts
(Master thesis, 2020)Asset recovery (AR) is an important tool in combating corruption since it ensures that criminals are not allowed to keep the proceeds of their crime. The fact that criminals use financial institutions in foreign jurisdiction ... -
The Impact of Authentic Leadership during Organizational Change Processes in the Restaurant Industry : A replication-extension study of followers’ perception of authentic leadership, trust, and emotions, during organizational change in Norwegian restaurants.
(Master thesis, 2023)This study is a replication-extension study of Vik and Skeie’s (2021) study “The impact of authentic leadership during organizational change processes”, who produced a replicationextension study of Agote, Aramburu and ... -
The Impact of Bonuses in the Context of Non-Governmental Organizations A qualitative study on how motivation among fundraising team leaders in the Norwegian branches of NGOs is affected by bonus schemes
(Master thesis, 2022)The aim of this master’s thesis is to uncover how bonuses affect the motivation among fundraising team leaders in Norwegian branches of non-governmental organizations. To do so, we present four additional research questions ... -
Impact of Brexit : evidence from stock markets : an event study analysis of the Oslo Stock Exchange and the London Stock Exchange
(Master thesis, 2020)On the 24th June 2016, 52% of the UK population voted in favor of leaving the European Union, also branded as “Brexit”. Since then, speculation has been rife surrounding the impact of Brexit on the global economy. Existing ...