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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
31

As relações entre capacitação de pessoas e operação de tecnologias agrícolas em empresas do setor sucroenergético / Relations between training people and operation of agricultural technologies in the sugar-energy industry

Vieira, Danilo Alexandre Francisco [UNESP] 05 February 2016 (has links)
Submitted by Danilo Alexandre Francisco Vieira null (daniloafvieira@gmail.com) on 2016-03-23T21:08:52Z No. of bitstreams: 1 Vieira, Danilo Alexandre Francisco (Dissertação Mestrado).pdf: 2443990 bytes, checksum: 4c7e57d89f834d852454c7311826d572 (MD5) / Approved for entry into archive by Ana Paula Grisoto (grisotoana@reitoria.unesp.br) on 2016-03-24T18:42:54Z (GMT) No. of bitstreams: 1 vieira_daf_me_tupa.pdf: 2443990 bytes, checksum: 4c7e57d89f834d852454c7311826d572 (MD5) / Made available in DSpace on 2016-03-24T18:42:54Z (GMT). No. of bitstreams: 1 vieira_daf_me_tupa.pdf: 2443990 bytes, checksum: 4c7e57d89f834d852454c7311826d572 (MD5) Previous issue date: 2016-02-05 / O principal objetivo desta pesquisa foi investigar como as empresas do setor sucroenergético gerenciam as relações entre capacitação de pessoas e operação de tecnologias agrícolas e apresentar contribuições que possam reduzir os gaps entre competências atuais e competências requeridas aos trabalhadores que atuam na operação das novas tecnologias. Para tanto, realizou-se uma revisão bibliográfica do setor sucroenergético no Brasil; e revisões teóricas sobre o processo de inovação tecnológica; planejamento e desenvolvimento da gestão de recursos humanos; capacitação de pessoas e desenvolvimento de competências. A pesquisa possui caráter qualitativo, descritivo e exploratório, e adotou o método do estudo de caso. Duas usinas de grande porte do setor sucroenergético do Estado de São Paulo (maior produtor de cana-de-açúcar) foram selecionadas e nomeadas nesta pesquisa como Usina A e Usina B. A análise de redes sociais foi escolhida para verificar a quais agentes institucionais e organizacionais as usinas recorrem no que tange à capacitação. Verificou-se que a Usina A adota estratégia de treinamento e desenvolvimento contínuo e sua estrutura organizacional favorece a autonomia das unidades locais para criarem políticas e práticas específicas para uma demanda local. Já a Usina B atua com a estratégia de treinamento pontual no horizonte de curto prazo, sua estrutura organizacional é concentrada em uma unidade que estabelece e executa as políticas e práticas de gestão recursos humanos. Ambas as usinas têm recorrido aos agentes institucionais e organizacionais para capacitar os operadores de tecnologias agrícolas. Contudo, observou-se que os ganhos com a recorrência aos agentes não estão relacionados à quantidade de agentes aos quais uma empresa recorre, mas sim, na intensidade desses relacionamentos. A Usina A possui uma forte recorrência com o fornecedor A de tecnologia e com o SENAI. Esse laço permite que a Usina A obtenha vantagens na aquisição e implementação tecnológica, e no planejamento e execução de treinamento e desenvolvimento dos operadores. Entre as etapas levantamento das necessidades, planejamento, execução e avaliação dos treinamentos realizados, a etapa avaliação se mostrou um tanto falha, ambas as usinas têm dificuldades para acompanhar a fase de pós-treinamento. Com o objetivo de apresentar contribuições que possam melhorar esse acompanhamento e reduzir os gaps entre competências atuais e competências requeridas, realizou-se junto ao fornecedor de tecnologia um mapeamento das competências requeridas na operação de tecnologias agrícolas e, posteriormente, criou-se um formulário de acompanhamento dos resultados do treinamento, o que pode levar as empresas a identificarem onde as ações de treinamento e desenvolvimento devem ser concentradas. Em meio à transição tecnológica vivenciada pelo setor, rever as políticas e práticas de gestão de recursos humanos pode representar um grande desenvolvimento e maior valorização do capital humano. Para tal, o processo de inovação tecnológica e a gestão de recursos humanos representam uma aliança necessária a essas organizações. / The research aim was to investigate how the companies in the sugarcane industry manage the relationship between training people and operation of agricultural technologies and to provide input that will reduce the gaps between current skills and competencies required of workers who work in the operation of new technologies. To this end, we carried out a literature review of the sugarcane industry in Brazil; and theory on the process of technological innovation; planning and development of human resource management; training people and developing skills. The research has a qualitative, descriptive and exploratory, and adopted the case study method. Two large plants the sugarcane industry in the State of São Paulo (the largest producer of sugarcane) were selected and nominated in this research as Usina A and Usina B. The social network analysis has been chosen to see which institutional and organizational agents plants turn when it comes to training. It was found that the plant takes training and continuous development strategy and its organizational structure favors the autonomy of local units to create specific policies and practices for local demand. Already Usina B acts with the timely training strategy in the short-term horizon, its organizational structure is concentrated in a unit that establishes and executes policy and human resources management practices. Both plants have resorted to institutional and organizational agents agricultural technologies to enable operators. However, it was observed that the gains from recurrence agents are not related to amount of agents to which a company uses, but the intensity of these relationships. The Usina A has a strong recurrence with the supplier of the technology and the SENAI. This link allows the plant get the advantages in technology acquisition and implementation, and planning and training implementation and development of the operators. Among the planning stages, implementation and evaluation of training conducted, the evaluation stage proved somewhat failure, both Usinas have difficulties to follow the phase of post-training. In order to submit contributions that can improve this monitoring and reduce the gaps between current skills and competencies required, was held by the technology provider a mapping of the skills needed in agricultural technologies of operation and subsequently created a follow-up form of training results, which can lead companies to identify where training and development actions should be concentrated. Amid the technological transition experienced by the sector, reviewing policies and human resource management practices can pose a great development and greater development of human capital. To this end, the process of technological innovation and human resource management represent a necessary alliance with these organizations.
32

Estratégia para gestão de ativos e minimização de riscos operacionais em sistema de geração hidroelétrica / Asset management strategies and operation risk minimization for hydroelectric generation systems.

Freitas Filho, Ítalo Tadeu de Carvalho, 1972- 26 August 2018 (has links)
Orientador: Paulo Sergio Franco Barbosa / Dissertação (mestrado) - Universidade Estadual de Campinas, Faculdade de Engenharia Civil, Arquitetura e Urbanismo / Made available in DSpace on 2018-08-26T04:51:16Z (GMT). No. of bitstreams: 1 FreitasFilho_ItaloTadeudeCarvalho_M.pdf: 5022061 bytes, checksum: 47deab221cec3de1cda8326f13e3e7ef (MD5) Previous issue date: 2014 / Resumo: Os agentes reguladores do setor elétrico brasileiro têm como requisito básico garan-tir o adequado balanço entre oferta e demanda com o melhor preço da energia por meio de negócios sustentáveis. Por outro lado, o mercado, cada vez mais exigente e competitivo, em que a busca pela disponibilidade e preço da energia são fatores decisórios tanto para grandes quanto para pequenos consumidores, faz que os investidores busquem a gestão ótima dos riscos operacionais visando garantir os retornos do capital investido. Para tanto, uma metodologia de gestão de ativos físicos é essencial ao bom desempenho financeiro das empresas de geração de energia no Brasil, pois uma má estratégia de gestão de ativos pode acarretar prejuízos consideráveis, tanto para o empreendedor quanto para o sistema elétrico nacional. Esta pesquisa propõe a identificação de requisitos básicos para gestão ótima dos ativos, por meio da avaliação dos riscos operacionais considerando as várias dimensões que afetam uma empresa de geração de grande porte, atualmente com projetos em diferentes estágios do ciclo de vida. Foi feita uma análise de indicadores de desempenho e a identificação dos modos de falhas, e respectivas causas mais comuns que afetam as características de seus ativos em determinadas etapas dos ciclos de vida. A proposta foi criar subsídios à elaboração de uma metodologia para otimização dos conflitos de prioridades entre a utilização e cuidado com os ativos, desempenho de curto e longo prazo, entre investimento de capital, custos de operação e riscos, como forma de melhorar o desempenho da empresa / Abstract: To ensure the proper balance between supply and demand with best energy price through sustainable business, are considered as basic requirements for the electricity sector regulators, on the other hand, a market increasingly demanding and competitive, where the search for availability and price of energy are decisive factors for both large and small consumers, drive the investors to seek an optimal management of operational risks to ensure the returns on invested capital, to this end, a methodology for managing physical assets is essential for the power generation companies in Brazil to guarantee a good financial performance, an inadequate asset management strategy can cause some negative effect to the national electricity grid as well. This research aims to identify, through an operational risk assessment a basics requirements for an optimum asset management, considering various dimensions, that affect a generation company with large scale projects, currently in various stages of the their life cycle, through the analyses of their performance indicators and identifying causes and most common failures modes that affect the characteristics of its assets in certain stages of life cycles, to support the development of a methodology to optimize the prioritizations conflicts between the use and care of assets, short-term and long term performance, capital investment, operating costs and risks, with the objective to increase the company performance / Mestrado / Recursos Hidricos, Energeticos e Ambientais / Mestre em Engenharia Civil
33

Síťová odvětví a přirozené monopoly (právní aspekty) / Legal aspects of network industries and natural monopolies

Šik, Martin January 2017 (has links)
1 Summary Key words: Natural monopoly, network industry, energy industry, regulation, liberalization, unbundling, third party access The present thesis sets out to explore the legal aspects of network industries and natural monopolies. It researches these aspects using the example of the energy sector (i.e. the power and gas industries), which is a typical example of a network industry. In terms of its geographical scope, the thesis focuses on the EU energy law and its specific application in the Czech Republic. The fundamental point of departure for the present thesis is a believe that energy law is closely intertwined with economic policy, and is appropriately interpreted only in the context of the concrete measures, tools, and concepts meant to reflect a nation's energy policy. The main driver of energy policy, and hence also of energy law, is a reform of the energy industry aiming at its liberalization. The key tools for its successful implementation are economic regulation, third party access, unbundling, and public administration by independent regulatory bodies. Firstly, the present thesis discusses the economic characteristics of network industries, that is most importantly the existence of a natural monopoly. The second part of the thesis outlines the background of liberalization and the related...
34

Technologie zachycování a skladování uhlíku v energetice / Carbon Capture and Storage Technology in Energy Industry

Šulcová, Anna January 2009 (has links)
Given the growing worldwide interest in fossil fuels on one hand and mitigation of climate change on the other hand, it is necessary to research into new technologies as Carbon Capture and Storage. This technology became a matter of interest as an option to diminish greenhouse gas emissions of power plants. It is essential to find out about the costs of Carbon Capture and Storage and expected future costs of power plants with CCS. Impact of this techology is not only in the sphere of capital and operational costs, but it also influences power plant efficiency and fuel consumption in negative way. Analysis of reductions in the costs of this technology as a result of learning-by-doing is observed on Experience Curves. This study observes influence of CCS on costs of mainly PC, IGCC and NGCC type of power plant. CCS technology has positive impact not only on environment, but it is possible to assess Enhanced Oil, Methane or Gas Recovery, which can partly offset costs of this technology.
35

Doing Business in Argentina: Challenges and Opportunities / Doing business in Argentina: Challenges and Opportunities

Ovšák, Matúš January 2012 (has links)
This thesis presents current business climate in Argentina. It aims to provide an overview of the investment environment and to extend previous studies by closer view on the energy industry. Its main findings are the following ones: Recent economic and political development rise concerns among policy makers and executives. Argentina applies strong interventionist policy and frequently interfere into the free market functioning. Among the most important issues are: foreign currency controls, manipulation of statistical results and noncompliance with its debt obligation. In various occasion expropriated private companies with aim of markets correction. The thesis also presents a case study of the Spanish company Repsol, whose investments in the Argentinean YPF were nationalized. According to my findings this act occurred under unconventional procedure and violated several laws and agreements. These policies resulted in the lower confidence among foreign investors. And despite that final figures for 2012 are still not available, there are various signs that the level of investment declines.
36

Specifika procesů a jejich řízení v utilitních společnostech / Specific processes and management in utility companies

Rajský, Jakub January 2014 (has links)
Master thesis analyses factors which has influence on a way of process management within utility companies. Thesis expands results of previous researches from the of utility market and information systems field. The main objective is to prepare an overview and comparison of specialized ERP systems to support specific business processes of utility companies and analysis of selected ERP solutions against factors that influence the development of these systems. The partial aim is to analyze innovation factors, information acquisition and processing to theoretical basis. The benefits for the reader is the overview and comparison of ERP systems, overview of risk factors influencing the successful implementation and effective operation of the ERP system, analysis and design solution to strategic challenges in utility industry and analysis of partial ERP system againt these challenges.
37

Jämförbarhet mellan hållbarhetsredovisningar i den svenska energibranschen : En komparativ studie om hur energiföretag redovisar miljöaspekter över tid

Levestam, Olivia, Sundberg, Isabella January 2021 (has links)
Bakgrund & Problemdiskussion: Hållbarhet är ett aktuellt och omdiskuterat ämne i det moderna samhället. I den hållbara utvecklingen bär företag ett stort ansvar där energibranschen har uppmärksammats för dess betydande inverkan på miljön. Företag tillhandahåller hållbarhetsredovisningar för att kommunicera hur de arbetar för att bidra till den hållbara utvecklingen. En intressentgrupp som efterfrågar information om detta är investerare då de är i behov av att kunna jämföra företags redovisningar vid investeringsbeslut. Trots tillämpning av samma riktlinjer förekommer det skillnader mellan företagens hållbarhetsredovisningar, vilket hämmar jämförbarheten. Tidigare forskning har visat att det är vanligt att företag upprättar hållbarhetsredovisningar enligt Global Reporting Initiative (GRI) vars riktlinjer och standarder skall främja både mätbarhet och jämförbarhet.  Syfte: Utifrån det institutionella begreppet isomorfism bör företag som tillämpar samma riktlinjer bli mer jämförbara. Därav syftar denna studie till att undersöka hur jämförbarheten mellan svenska energiföretags hållbarhetsredovisningar har utvecklats över tid vid tillämpning av GRI.  Metod: Studien har en kvalitativ ansats men omfattas även av kvantitativa inslag. En komparativ forskningsdesign har tillämpats då studien ämnar till att undersöka hur jämförbarheten mellan energiföretags hållbarhetsredovisningar har utvecklats över tid. Primärdata i form av hållbarhetsredovisningar för åren 2016 och 2019 har samlats in från sju energiföretag som följer GRI. Innehållet i hållbarhetsredovisningarna har analyserats utifrån en innehållsanalys som går under benämningen Consolidate Narrivate Interogation (CONI). Slutsats: Studiens resultat visar att jämförbarheten mellan hållbarhetsredovisningar av svenska energiföretag som följer GRI har ökat över tid. Däremot förekommer det skillnader gällande hur detaljerad information som tillhandahålls samt vad de anser är viktigast att informera om. Detta påvisar att även om jämförbarheten har ökat är företagens hållbarhetsredovisningar fortfarande inte jämförbara. / Background & Problem: Sustainability is a current and debated topic in modern society. Companies are held responsible to carry out the development of their goods and services in a sustainable way. The energy sector has been noticed for its considerable impact on the climate and the environment. Companies are providing sustainability reports to communicate their work to contribute to a more sustainable future. Investors are requesting sustainability reports to be able to compare the sustainable work within companies before making decisions regarding investments. There are guidelines to follow but despite that it is hard to compare the sustainability reports between companies. Research has found that it is common that the Global Reporting Initiative (GRI) guidelines are used by companies and the guidelines aim to make the comparison between companies easier. Purpose: Companies using the same guidelines should be more comparable according to the institutional concept of isomorphism. The purpose of this study is to investigate if Swedish companies within the energy sector who use the GRI guidelines have become more comparable over time. Method: The study has a qualitative approach but do also contain qualitative elements. A comparative research design has been applied as the study aims to investigate how the comparability between energy companies’ sustainability reports have developed over time. Sustainability reports for the years 2016 and 2019 have been collected as the primary data from seven companies that follow the GRI guidelines within the energy sector. The content of the sustainability reports has been analysed based on a content analysis model called Consolidate Narrivate Interogation (CONI).  Conclusion: The comparability between the companies sustainability reports have increased over time according to the findings of the study. There is still a difference though in the level of details provided and which topic that is the most important to provide information about. The conclusion of the study is that the companies are not comparable even if the comparability has increased over time.
38

Hodnocení lomového chování svarových spojů používaných v energetickém průmyslu / An assessment of fracture behaviour of weld joints used in the power industry

Rádsetoulal, Milan January 2021 (has links)
This thesis is focused on assessment of fracture behaviour of heterogeneous welded joint. The goal is to determine fracture behaviour at the interface of ferritic base metal and austenitic weld metal at temperature of 255°C. This kind of weld is widely used at energy industry. Fracture toughness was evaluated using CT specimens with size 0,5T in order to determine the initiation values of stable crack propagation. Fracture behaviour of the weld is correlated with results of metallography and fractography analysis. Both light and scanning electron microscopy is used for fractography analysis. An assessment of fracture behaviour of the interface of the weld joint is first of all connected with a need of suitable location of cycled crack to the interface of metals. In the case of well-prepared crack the lowest values of J-integral are observed. In other cases of slight crack deviation from the notch plane fracture values increase. Due to a large scatter of mechanical properties of heterogeneous weld joints an increased number of test specimens is needed to obtain relevant and conservative fracture toughness values. Correlation of fracture toughness with the results of fractography analysis leads to clarification of the crack trajectory and to description of fracture mechanism.
39

[pt] AVALIAÇÃO E SELEÇÃO DE TECNOLOGIA ROBOTIC PROCESS AUTOMATION PARA PROCESSOS DE COMPRAS DE UMA OPERADORA OFFSHORE DE PETRÓLEO, GÁS E ENERGIA EÓLICA / [en] EVALUATION AND SELECTION OF ROBOTIC PROCESS AUTOMATION TECHNOLOGY FOR THE PROCUREMENT PROCESSES OF AN OFFSHORE OIL, GAS AND WIND ENERGY OPERATOR

KLOE CARDOSO SIQUEIRA 08 August 2022 (has links)
[pt] Atualmente, na era da quarta revolução industrial, também conhecida como Indústria 4.0 (I4.0), a tecnologia Robotic Process Automation (RPA) tem sido considerada uma importante ferramenta de transformação digital em operações e cadeias de suprimentos, em função da sua abordagem leve para automatizar e otimizar tarefas repetitivas, agilizar e aprimorar os processos internos, e controlar processos de negócio de ponta a ponta, o que permite a redução de custo e do risco operacional. Impulsionado pelo COVID-19, o mercado de tecnologias RPA continua sendo um dos segmentos que mais cresce no mercado de software corporativo. Entretanto, na literatura acadêmica ainda há poucos trabalhos referentes ao tema RPA com a abordagem voltada para a cadeia de suprimentos, ainda que seja cada vez mais utilizado na área de compras com foco na automatização dos processos. Além disso, apesar de existirem modelos de aceitação de tecnologia (e.g., TAM e TAM2), que possuem critérios relevantes para apurar a inovação, ainda existem poucos estudos que combinem esses critérios com métodos de apoio multicritério a decisão para propor uma metodologia mais robusta para seleção de tecnologias na era I4.0. E, pela análise da literatura ainda não há pesquisas relacionando critérios para adoção de tecnologias RPA e abordagem multicritério em grupo pelas lentes da teoria da difusão da inovação. Diante disso, o objetivo desta pesquisa é propor uma metodologia para avaliação de plataformas de RPA no contexto da I4.0 e pelas lentes da teoria da difusão da inovação. Esta metodologia é testada a partir da seleção de uma plataforma de RPA para aplicação no processo de compras de uma empresa operadora offshore de petróleo, gás e energia eólica. A metodologia da pesquisa envolve métodos mistos, com abordagem multicritério em grupo, a qual combinou dois métodos: Fuzzy Delphi e AHP-express, e a coleta de dados através de questionários estruturados elaborados a partir dos relatórios das empresas de consultoria Gartner (2021) e Forrester (2021) referentes as plataformas de RPA presentes no mercado. Os resultados da pesquisa indicaram que a plataforma de RPA Workfusion foi a melhor plataforma a ser aplicada na área de compras da empresa, o que pode estar relacionado a sua boa performance nos critérios: processamento de dados estruturados, automação assistida e aplicativos de RPA desenvolvidos para usuários de front-end. Por outro lado, a plataforma de RPA Blue Prism foi a pior avaliada, possuindo baixa pontuação nos critérios: disponível na cloud, dashboards integrados e automação autônoma. Assim, do ponto de vista prático, o trabalho contribui com uma nova metodologia seleção de plataformas de RPA para o setor de compras, a qual possui relevância para literatura acadêmica e traz a sua contribuição para indústria que em futuros estudos, deve ser aplicada a mais empresas da indústria de petróleo, gás e energia eólica. / [en] Today, in the era of the fourth industrial revolution, also known as Industry 4.0 (I4.0), Robotic Process Automation (RPA) technology has been considered an important tool for digital transformation in operations and supply chains because of its lightweight approach to automate and optimize repetitive tasks, streamline and improve internal processes, and control end-to-end business processes, which enables cost and operational risk reduction. Driven by COVID-19, the market for RPA technologies continues to be one of the fastest growing segments in the enterprise software market. However, in the academic literature there are still few works referring to the RPA theme with the approach focused on the supply chain, even though it is increasingly used in the purchasing area with a focus on process automation. Moreover, despite the existence of technology acceptance models (e.g., TAM and TAM2), which have relevant criteria to assess innovation, there are still few studies that combine these criteria with multicriteria decision support methods to propose a more robust methodology for technology selection in the I4.0 era. And, from the literature review there is still no research relating RPA technology adoption criteria and group multicriteria approach through the lens of innovation diffusion theory. Given this, the objective of this research is to propose a methodology for evaluating RPA platforms in the context of I4.0 and through the lenses of innovation diffusion theory. This methodology is tested from the selection of an RPA platform for application in the procurement process of an offshore oil, gas and wind energy operating company. The research methodology involves mixed methods, with a group multicriteria approach, which combined two methods: Fuzzy Delphi and AHP-express, and data collection through structured questionnaires elaborated from the reports of the consulting companies Gartner (2021) and Forrester (2021) regarding the RPA platforms present in the market. From the research results, the RPA platform Workfusion was selected as the best platform to be applied in the purchasing area of the company that is the object of study, due to its good evaluation in the criteria: structured data processing, assisted automation and RPA applications developed for front-end users, however the RPA platform Blue Prism was in the lowest level of the ranking of the 14 RPA platforms evaluated, due to its low score in the criteria: available in the cloud, integrated dashboards and autonomous automation. Thus, from a practical point of view, the work contributes a new methodology for selecting RPA platforms for the procurement industry, which has relevance for academic literature and brings its contribution to industry that in future studies, should be applied to more companies in the oil, gas and wind energy industry.
40

Redovisningen av utsläppsrätter i Europa och USA : En jämförelse mellan IFRS och US GAAP i energibranschen / The accounting of emission rights in Europe and the USA : A comparison between IFRS and US GAAP in the energy industry

Halldin, Frida, Zecevik, Silvia January 2022 (has links)
Bakgrund: Det har uppmärksammats att konsumtionen och efterfrågan av el fortsätter att öka för varje år. Resultatet av det växande behovet har lett till stigande utsläppsnivåer inom energibranschen. Ett sätt för att kontrollera nivåerna av utsläpp är utsläppsrätter. Priset på utsläppsrätter har ökat och förväntas öka ännu mer. Det finns i dagsläget inget gemensamt globalt direktiv om hur utsläppsrätter ska redovisas, däremot finns rekommendationer inom både IFRS och US GAAP om hur de kan klassificeras och värderas i redovisningen. IFRS är en principbaserad redovisningsstandard som är utgiven av IASB, medan US GAAP är en regelbaserad redovisningsstandard som utfärdas av FASB. Syfte: Studiens syfte är att undersöka hur utsläppsrätter redovisas i energibranschen hos europeiska respektive amerikanska företag. Frågeställning: Vilka likheter och skillnader finns mellan klassificering och värdering av utsläppsrätter utifrån IFRS och US GAAP i energibranschen? Metod: I denna studie har en kvantitativ innehållsanalys genomförts där det empiriska materialet utgörs av 31 företags årsredovisningar. Vidare har en kodningsmanual skapats där kategorier kring klassificering och värdering av utsläppsrätter utformats, för att sedan kunna sammanställa datan i ett kodningsschema. Teoretisk referensram: Studiens resultat har med hjälp av legitimitetsteorin och institutionell teori förklarat vad de rådande likheterna och skillnaderna gällande redovisningen av utsläppsrätter i Europa och USA kan bero på. Slutsats: Resultaten visar att de skillnader som finns mellan IFRS och US GAAP i energibranschen är främst klassificering av utsläppsrätter, efterföljande värdering av utsläppsrätter och redovisningen av utsläppsskyldighet. De största likheterna mellan IFRS och US GAAP är värdering av tilldelade utsläppsrätter samt köpta utsläppsrätter. / Background: It has been noticed that the consumption and demand for electricity continues to increase every year. The result of the growing needs has led to rising emission levels in the energy industry. One way to control the levels of emissions is emission rights. The price of emission rights has increased and is expected to increase even more. There is currently no common global directive on how emission rights are to be reported, however, there are recommendations within both IFRS and US GAAP on how they can be classified and valued in the accounts. IFRS is a principle-based accounting standard established by the IASB, while US GAAP is a rules-based accounting standard established by the FASB.  Purpose: The purpose of this study is to examine the accounting of emission rights in the energy industry between European and American companies.  Question: What are the similarities and differences between the classification and valuation of emission rights between IFRS and US GAAP in the energy industry?  Method: In this study a quantitative content analysis has been implemented where the empirical material consists of 31 companies' annual reports. Furthermore, a coding manual has been created where categories regarding classification and valuation of emission rights have been designed, in order to compile the data in a coding scheme.  Theory: The results of the study have with the help of legitimacy theory and institutional theory explained what the similarities and differences regarding the accounting of emission rights in Europe and the USA may be due to.  Conclusion: The results show that the differences that exist between IFRS and US GAAP in the energy industry are mainly the classification of emission rights, the subsequent valuation of emission rights and the reporting of emission obligations. The biggest similarities between IFRS and US GAAP are the valuation of allocated emission rights and purchased emission rights.

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