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Incitamentet til pensionsopsparing set i lyset af de nye regler for beskatning af pensionsafkast

Guldager, Peter - 2000

Persistent link: https://www.econbiz.de/10001614216

Cost-Consciousness in Social Work : From Tensions to Professionalism (Omkostningsbevidsthed i socialt arbejde: fra spændingsfelt til professionalisme)

Bukh, Per Nikolaj - 2020

English abstract: This article examines how managers in a municipal social service department use and interpret accounting information and make sense of changes in social work when new methods of cost control, and consequently a need for a more cost-conscious behavior, are introduced. Previous...

Persistent link: https://www.econbiz.de/10012837333

Performance-based Resource Allocation for Permanent and Temporary Interventions (Effektbaserede ressourcetildelingsmodeller for forløbs- og periodebaserede indsatser)

Bukh, Per Nikolaj - 2020

English abstract: Allocation models distribute resources from an overarching level of control to decentralized service provider units using mathematical formulas. Performance based allocation models are characterized by involving incentives for effect. This article discusses how the production...

Persistent link: https://www.econbiz.de/10012830082

Formula Funding and Performance Budgeting in the Public Sector (Tildelingsmodeller og effektbaserede principper i den offentlige sektor)

Bukh, Per Nikolaj - 2020

Persistent link: https://www.econbiz.de/10012830088

Analysing brokers' expertise : did analysts fully anticipate the impact of IFRS adoption on earnings ? The European evidence

Aubert, F.; Dumontier, Pascal - HAL - 2009

Since 2005, all European Union listed firms comply with IFRS. The resulting mandatory changes in accounting methods … both IFRS and local GAAP for a set of European listed companies, this research document whether financial analysts were …

Persistent link: https://www.econbiz.de/10008790308

IFRS consequences on accounting conservation within Europe

Piot, Charles; Dumontier, Pascal; Janin, Rémi - HAL - 2010

We investigate the effects of mandatory IRS adoption in th EU on accounting conversation, an essential feature of earning quality, and the way large audit firms(big 4) interact with it.

Persistent link: https://www.econbiz.de/10008839518

IAS 39 og konverterbar gæld

Fredslund Møller, Peder; Thinggaard, Frank - 2009

Persistent link: https://www.econbiz.de/10003910608