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Conflict resolution as a board's functional emphasis: empirical evidence in non-for profit riding schools
Kristianstad University, Department of Business Administration.
Kristianstad University, School of Health and Society. (Avdelningen för Ekonomi)ORCID iD: 0000-0002-9289-2047
2005 (English)Report (Other academic)
Abstract [en]

Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.

Place, publisher, year, edition, pages
Kristianstad: Department of Business Studies, Kristianstad University College , 2005. , 17 p.
Series
Working paper series, ISSN 1650-0636 ; 2005:3
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-9145OAI: oai:DiVA.org:hkr-9145DiVA: diva2:509657
Available from: 2012-03-13 Created: 2012-03-13 Last updated: 2016-04-01Bibliographically approved

Open Access in DiVA

fulltext(151 kB)131 downloads
File information
File name FULLTEXT01.pdfFile size 151 kBChecksum SHA-512
a862a9f9fcbb4aa273509fedb8debcb06f718ea5b7a7149104909a437af7b1c1ec0251cd175a0301402ce6814381132174f31e27bef312af27081d3d6c2ea956
Type fulltextMimetype application/pdf

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Smith, Elin
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf