| 1. |
- Heshmati, Almas, et al.
(författare)
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Effective Corporate Tax Rates and the Size Distribution of Firms
- 2010
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Ingår i: Journal of Industry, Competition and Trade. - : Springer. - 1566-1679 .- 1573-7012. ; 10:3-4, s. 297-317
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Tidskriftsartikel (refereegranskat)abstract
- We analyze the effects of effective corporate tax rates on the size distribution of firms. In modelling this relationship we account for conditional variables as well as unobservable time and industry effects. A number of hypotheses are tested concerning heterogeneity in the impact of effective corporate tax rates on the size distributions of firms with regard to firm size class, industry and time. The results are based on data covering the whole Swedish economy for the period 1973–2002. The descriptive results suggest that effective corporate tax rates differ by firm size, industry and over time. Application of t-tests demonstrate inequality in mean and variance of effective corporate tax rates between major size classes but not within major size classes: smaller firms report a higher effective corporate tax rate than larger firms. The t-tests also demonstrate inequality in mean and variance of effective corporate tax rates between industrial sectors: service sector reports a higher effective corporate tax rate than production sector. The regressions show effective corporate tax rates to have: a negative effect on the size distribution of large firms, negative effect on transportation, financing and service sector and a positive effect on manufacturing, electricity and on production sector. We conclude that effective corporate tax rates affect the size distribution of firms as well as the composition of industries.
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| 2. |
- Cardell, David
(författare)
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Underhållningsidrott som upplevelseindustri : Review of Hans Lundberg (2009) Kommunikativt entreprenörskap [diss.]
- 2010
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Ingår i: Idrottsforum.org/Nordic sport science forum. - 1652-7224.
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Recension (övrigt vetenskapligt/konstnärligt)abstract
- Utvecklingen av idrotten – ursprungligen den obefläckade kampen mellan vackra nakna grekiska ynglingar, överflyttad till engelska public school-gräsmattor med på- och välklädda, och inte alltid så vackra överklassynglingar, i något skede som folklig kultur med brödrafolksambitioner, till dagens underhållningsidrott med ekonomiska snarare än ädla motiv – har beskrivits i många texter av skilda slag, inklusive avhandlingar. Det har stundtals klagats på en alltför deterministisk hållning inför utvecklingen, som vore den obehindrad, okontrollerbar, oförklarlig – och värst av allt, inte i behov av förklaring. Inte sällan tar studier avstamp i fait accompli som utvecklingens krona, snapshots från en ny tid. Men även i snävt avgränsade tidsrymder kan skeenden fångas, vilket Hans Lundberg, gammal forumrecensent och nybliven ekonomie doktor visar i sin avhandling Kommunikativt entreprenörskap: Underhållningsidrott som totalupplevelse före, under och efter formeringen av den svenska upplevelseindustrin 1999–2008 (Växjö University Press). Vi bad en annan forumrecensent, tillika nybliven idrottsvetenskaplig licentiat, David Cardell om en recension av Lundbergs idé- och empiritäta bok. Sin recension, som på ett närmast impressionistiskt sätt fångar avhandlingen essenser i smått och stort, avslutar Cardell med reflektionen att textens ställvisa svårgenomtränglighet till trots är Lundbergs dióktorsopus läsvärt för alla som uppmärksammat och häpnat inför idrottens senmoderna utveckling, och kanske än mer angelägen för den som inte ens noterat denna utveckling.
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| 3. |
- Westelius, Alf, et al.
(författare)
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Prismodeller : en taxonomi
- 2010
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Ingår i: Ekonomiska samfundets tidskrift. - Helsingfors : Ekonomiska samfundet i Finland. - 0013-3183 .- 2323-1378. ; 63:3, s. 175-190
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Tidskriftsartikel (refereegranskat)abstract
- Det sätt som ett företag utformar sina prismodeller på, det vill säga hur det tar betalt försina erbjudanden, påverkar dess konkurrenskraft. Syftet med denna artikel är att skapaen taxonomi som kan användas för att identifiera möjliga prismodeller och diskuteraderas tillämpning. Taxonomin kan också användas för att jämföra verkliga och möjligaalternativ för prissättning och ge underlag för vad som behöver utvecklas för att en vissprismodell skall kunna tillämpas i framtiden. Artikeln är ett resultat av ett kollaborativtforskningsprojekt mellan telekomföretaget Ericsson och Linköpings Universitet. Taxonominbestår av fem dimensioner: erbjudandets omfattning, köparens rättigheter, prisformel,prisbestämningsmekanism samt informationsunderlag.
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| 4. |
- Nordin, Fredrik, 1967-, et al.
(författare)
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Solutions offerings : a critical review and reconceptualisation
- 2010
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Ingår i: Journal of Service Management. - : Emerald. - 1757-5818 .- 1757-5826. ; 21:4, s. 441-459
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – To offer a critical analysis of the literature of solutions offerings; to provide a new conceptual framework, incorporating dimensions that can distinguish between different kinds of solutions, and connect their different characteristics.Design/Methodology/Approach – A critical review of the relevant literature, both 28 contributions identified in a search of three major databases and a range of other published work for the broader perspective, illustrated by real-world examples.Findings – There is no unanimous and rigorous definition of solutions, but rather a number of often broad and generic descriptions that could be applied to a wide array of different offerings, if not generically.Research Limitations/Implications – The sample of subject-specific contributions to the literature may not have been sufficient, and a wider selection of keywords to identify them might have captured a richer variety of concepts and opinions.Originality/Value – This structured and critical review contributes to the literature on services and solutions, by developing a conceptual framework as a basis for future studies and current management strategy.
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| 5. |
- Grundström, Christina, et al.
(författare)
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View and management of innovativeness upon succession in family-owned SMEs
- 2010
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Ingår i: Managing the Art of Innovation. - Lappeenranta, Finland : Lappeenranta University of Technology Press. - 9789522650047
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- The purpose of this paper is to provide insights into how thesuccessors of family-owned manufacturing SMEs view and manageinnovativeness. Research into company take-overs mainly focuses on largecompanies and little is known about innovativeness in research on familyownedbusinesses, often SMEs. This paper presents findings from ten companysuccessions, five of which describe family successions and five external ones.The paper shows that there is little difference in how various types of successorview and manage innovativeness. A successor is chosen with care and this alsoinfluences the view and management of innovativeness: other criteria seem toapply in the succession and any (radical) changes can only be introduced if anumber of contextual factors are managed properly.
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| 6. |
- Svensson, Peter, 1974-, et al.
(författare)
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Users’ Influence in Social-service Innovations : Two Swedish Case Studies
- 2010
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Ingår i: Journal of Social Entrepreneurship. - : Routledge Taylor and Francis. - 1942-0676 .- 1942-0684. ; 1:2, s. 190-212
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Tidskriftsartikel (refereegranskat)abstract
- This article uses case studies to address the sources of social innovation, a major contributor to economic growth and welfare services. Following the findings of user-innovation research in the commercial sector, the authors found that social-problem users innovate new social services for solving specific social problems. They also found that superior problem and solution knowledge is one reason for their ability to do this, that their legitimacy with other potential users is an important factor for their innovations’ diffusion and that the legitimacy of the new social services’ operators with other stakeholders is important for acquiring resources for their projects. This contributes to the understanding of the management of social innovation using the established theoretical framework of user innovation.
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| 7. |
- Gebauer, Heiko, et al.
(författare)
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Match or Mismatch : Strategy-Structure Configuration in the Service Business of Manufacturing Companies
- 2010
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Ingår i: Journal of Service Research. - : Sage. - 1094-6705 .- 1552-7379. ; 13:2, s. 198-215
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Tidskriftsartikel (refereegranskat)abstract
- A new trend seems to be emerging for multinational manufacturing companies to make a strategic reorientation into becoming service providers. For some companies, such as Kone and IBM, the revenues from services are 50% or more of their total sales. Despite the increasing interest in exploring various aspects of the service part of the business in manufacturing companies, existing research has not focused on the interdependencies between different service strategies and organizational designs. This article studies different service strategies in manufacturing companies and highlights the organizational design necessary for implementing each service strategy. The service strategies explored are aftersales service providers, customer support service providers, outsourcing partners, and development partners. Each service strategy is supported by organizational design factors related to the service orientation of corporate culture, the service orientation of human resource management, and the service orientation of organizational structures. This research concludes that a specific strategy-structure configuration is needed in order to succeed with a chosen service strategy
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| 8. |
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| 9. |
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Identity and Pluralism : Ethnicity, Religion and Values
- 2010
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Samlingsverk (redaktörskap) (övrigt vetenskapligt/konstnärligt)abstract
- This publication contains presentations from the workshop “Identity and Pluralism” held at Linköping University in Sweden in June 2008.¨The first article by Reevany Bustami, Ellisha Nasruddin and Sarmila Md Sum offers a critique of the ‘diversity and inclusion’ discussions in the present CSR discourse. In doing so, it seeks to expand the parameters of diversity to include the broader community as well as the supply chain networks within which companies exist. It also examines the issues of diversity and pluralism within the context of multi religious and multi ethnic Malaysian society as well as the continuing debates of affirmative action originated from Malaysia’s New Economic Policy (NEP).In their essay on pluralism in Malaysian higher education Ellisha Nasruddin, Reevany Bustami and Ng Sen Fa discuss: 1) key future trends/alternatives within higher education and their cross-impacts; 2) how these trends/alternatives may create undesirable or desirable impact on ethnic pluralism; and 3) roadmap(s) for transformation within higher education vis-a-vis ethnic pluralism.What is the role of Christian churches in Malaysia? Göran Wiking discusses the isolationist characteristics inherent in some Malaysian churches and denominations. Secondly, a brief analysis of the phenomenon is attempted: is this a genuine or just a perceived impediment to national integration? Are there in fact indicators to the contrary, whereby a certain degree of ethnic isolation can serve to strengthen identity and foster more wholesome members of the society at large?Göran Collste discusses one aspect of Malaysian political pluralism; the policy of affirmative action. Affirmative action is favouring Malays and to be Muslim is one of the requirements for being beneficiary of affirmative action. He points at some problems for the policy of affirmative action in a time with increased religious tensions and an increased emphasis on religious affiliation as identity marker.What are the conditions for a real dialogue between members of different ethnic and religious groups? Peter Gan argues that openness to transformation by the other is not strictly speaking an ethic of reducing the other to the self. Rather, it is an orientation that is predicated upon a symmetric self-other relation. In exploring this form of openness, the author attempts to unravel the intricacies embedded within the dialogic process which permeates interethnic, particularly interreligious relations.The concept “secular state” is nowadays often used in both everyday discourse and scholarly debate. Often it comes with normative connotations; that the democratic state should be secular. However, the exact meaning of the concept is not clear. In his essay Marcus Agnafors examines different meanings of the concept “secular state”. He also discusses some arguments commonly presented in support of the idea that the state should, in some sense, be secular.Finally, Anne-Christine Hornborg’s essay deals with the struggle for identity by an Indian tribe in Canada. She discusses the impact of the so called residential school on contemporary Mi’kmaq life worlds and identities, drawing on interviews from fieldworks conducted in Cape Breton, Nova Scotia.
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| 10. |
- Sundin, Elisabeth, 1946-, et al.
(författare)
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The Masculinization of the Elderly Care Sector : Local-Level Studies of Public Sector Outsourcing
- 2010
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Ingår i: International Journal of Gender and Entrepreneurship. - : Emerald. - 1756-6266 .- 1756-6274. ; 2:1, s. 49-67
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Tidskriftsartikel (refereegranskat)abstract
- – The paper aims to explore the consequences of new public management (NPM) inspired reforms in general and outsourcing of traditional public sector responsibilities in Sweden to private organizations in particular. At centre stage are the roles of entrepreneurs, women‐owned small and medium enterprises (SMEs) and socially constructed paradigms of gender in this process. The paper's aim is to explore, through a local‐level case study, the currently ongoing process of gendering and regendering in a female‐dominated sector. This is done by a qualitative real‐time study of the introduction of a customer‐choice system in elder care in a Swedish municipality.Design/methodology/approach– The formal decision in Spring 2008 to introduce a “customer‐choice model” into home‐based elderly care in the municipality is the formal starting point of the research. The authors are given full access to all relevant information and informants including all questions and suggestions from the potential suppliers who were applying to be “authorized and certified suppliers”. Interviews are the main method but also written material like applications and newspaper articles and “letters to the editor” are studied.Findings– The outcome of the changes are, from the decision‐makers point of view, disappointing. The consequences so far of the customer‐choice system, that have been examined here, can be labelled increased masculinism or even a masculinization of the elderly care sector. Whether the polarization is a presage of the process to come is too early to tell. If so, the masculinization observed in this paper extends along three dimensions: governing logic, leadership and ownership. These gender consequences are not those expected or intended by the leading local actors.Research limitations/implications– The study is made in an ongoing process. The politicians are making changes aiming at making better working conditions for SMEs and former employees especially women. It is therefore important to follow up what is going to happen in the future. Comparisons with other municipalities and other regimes, nationally and internationally, would also be valuable.Practical implications– In this case, the practical implications are, almost, the same as the research implications.Originality/value– The real‐time research design is used focusing on what is happening in practise at the lower organizational levels of an organizational “experiment” of this kind make this paper unusual and valuable both for researchers and practioners.
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