| 1. |
- Argento, Daniela, et al.
(författare)
-
The ‘externalisation’ of local public service delivery : experience in Italy and Sweden
- 2010
-
Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
-
Tidskriftsartikel (refereegranskat)abstract
- In recent years, the local government sector in European countries has undergone important changes involving, among other things, the externalisation of local public service provision through various forms of corporatisation, public-public collaboration, public-private partnerships and contracting out. An important consequence of these institutional changes has been the recasting of local governance systems through the need for increased cooperation between public and private actors. This article addresses these matters with comparative reference to the experience in Italy and Sweden. In doing so, it considers local governments in their constitutional and legal contexts, leading to more detailed discussions of their externalisation initiatives and resultant organisational forms and governance arrangements. Issues of ownership have been important concerning the significance of 'community' and 'place' in the management of public affairs. © 2010 Inderscience Enterprises Ltd.
|
|
| 2. |
- Bodin, Hristina, et al.
(författare)
-
Hydraulic performance of small free water surface constructed wetlands treating sugar factory effluent in western Kenya
- 2012
-
Ingår i: HYDROLOGY RESEARCH. - : IWA PUBLISHING. - 1998-9563 .- 0029-1277 .- 2224-7955. ; 43:4, s. 476-488
-
Tidskriftsartikel (refereegranskat)abstract
- This study investigated, using a lithium salt tracer, how macrophyte species and hydraulic loading rate (HLR) of wastewater influenced hydraulics in constructed wetlands (CWs). Four pilot-scale CWs received 45 mm day(-1) of pre-treated sugar factory effluent and another four received 110 mm day(-1). Half the CWs were planted with Cyperus papyrus and half with Echinochloa pyramidalis. Results showed a significant negative connection between tracer mass recovery and wetland water leakages. Also, a significant negative relationship between active wetland water volume and macrophyte density was detected. Further, a significant effect of HLR on mass removal rates of NH4+-N was observed. However, no significant effect of either HLR or macrophyte species on wetland hydraulic parameters was found.
|
|
| 3. |
- Broberg, Pernilla, 1981-, et al.
(författare)
-
Balance between auditing and marketing : an explorative study
- 2013
-
Ingår i: Journal of International Accounting, Auditing and Taxation. - : Elsevier BV. - 1061-9518 .- 1879-1603. ; 22:1, s. 57-70
-
Tidskriftsartikel (refereegranskat)abstract
- This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on marketing and auditing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 711 auditors in Sweden. The findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as approved or authorized auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as it used to. The findings of the study have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.
|
|
| 4. |
- Broberg, Pernilla, 1981-
(författare)
-
The Auditor at Work : A study of auditor practice in Big 4 audit firms
- 2013
-
Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- By combining different aspects of auditing and by focusing on the individual auditor and observing auditors at work, this dissertation explores the auditing concept. It focuses on activities carried out by auditors in local settings and how the macro-level phenomenon of “auditing” is realised in micro-level, day-to-day audit work. In doing this, the following research question is addressed: What does the auditor do? The dissertation includes and discusses certain aspects of auditing. The aspects chosen provide certain opportunities and limitations and are as follows: the audit profession, audit quality, auditing standards, structure versus judgment, the production of comfort, expert systems and trust versus scepticism. The empirical material consists of observations and interviews. The findings suggest that from an auditor perspective auditing includes not only a professional side but also a more commercial side. It appears that auditors combine more traditional tasks such as quality assuring the client’s information and reporting with tasks more directed towards assuring that the client firms’ management is satisfied. The findings also suggests that from an auditor perspective audit quality is about comfort and that making structured judgments seems to be an important action towards reaching a sufficient level of comfort and, hence, to perform high-quality audits. Finally, the findings of this dissertation suggest that much of the “professionalism” in the audit profession lies with the audit firms. Substantial knowledge is “built in” to the audit firm system; an important auditor skill is to be able to operate the system whilst appearance, behaviour and conduct is about adhering to such effort and auditors are influenced by audit firm expectations on how audit work should be done. The consequences of such “audit firmalization”, a concept identified in this dissertation, on the audit profession seem to be an important focus for future research.
|
|
| 5. |
- Broberg, Pernilla, 1981-, et al.
(författare)
-
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2011
-
Ingår i: International Journal of Accounting and Finance. - 1752-8224. ; 3:1, s. 49-71
-
Tidskriftsartikel (refereegranskat)abstract
- Positive accounting theory and institutional theory are used in conjunction in order to explain accounting choice. The theory is applied on IAS 36 (impairment of assets), and tested on a sample of listed Swedish corporations. We find that the choice is mainly induced by agency and general business factors and to a slighter degree by institutional factors. Especially, we find that institutional influence will be stronger when it is in the interest of important stakeholders; that impairments can be used as a mean of signalling trust to absent owners and that the institutional element of tradition cannot be tested separately from the agency element of opportunism.
|
|
| 6. |
- Broberg, Pernilla, 1981-, et al.
(författare)
-
Why reduce profit? – Accounting choice of impairments in Swedish listed corporations?
- 2011
-
Ingår i: International Journal of Accounting and Finance. - : InderScience Publishers. - 1752-8224. ; 3:1, s. 49-71
-
Tidskriftsartikel (refereegranskat)abstract
- Positive accounting theory and institutional theory are used inconjunction in order to explain accounting choice. The theory is applied onIAS 36 (impairment of assets), and tested on a sample of listed Swedishcorporations. We find that the choice is mainly induced by agency and generalbusiness factors and to a slighter degree by institutional factors. Especially, wefind that institutional influence will be stronger when it is in the interest ofimportant stakeholders; that impairments can be used as a mean of signallingtrust to absent owners and that the institutional element of tradition cannot betested separately from the agency element of opportunism.
|
|
| 7. |
- Callaghan, Terry, et al.
(författare)
-
Multi-Decadal Changes in Tundra Environments and Ecosystems : Synthesis of the International Polar Year-Back to the Future Project (IPY-BTF)
- 2011
-
Ingår i: Ambio. - : Springer Science and Business Media LLC. - 0044-7447 .- 1654-7209. ; 40:6, s. 705-716
-
Tidskriftsartikel (refereegranskat)abstract
- Understanding the responses of tundra systemsto global change has global implications. Most tundraregions lack sustained environmental monitoring and oneof the only ways to document multi-decadal change is toresample historic research sites. The International PolarYear (IPY) provided a unique opportunity for such researchthrough the Back to the Future (BTF) project (IPY project#512). This article synthesizes the results from 13 paperswithin this Ambio Special Issue. Abiotic changes includeglacial recession in the Altai Mountains, Russia; increasedsnow depth and hardness, permafrost warming, andincreased growing season length in sub-arctic Sweden;drying of ponds in Greenland; increased nutrient availabilityin Alaskan tundra ponds, and warming at mostlocations studied. Biotic changes ranged from relativelyminor plant community change at two sites in Greenland tomoderate change in the Yukon, and to dramatic increasesin shrub and tree density on Herschel Island, and in subarcticSweden. The population of geese tripled at one sitein northeast Greenland where biomass in non-grazed plotsdoubled. A model parameterized using results from a BTFstudy forecasts substantial declines in all snowbeds andincreases in shrub tundra on Niwot Ridge, Colorado overthe next century. In general, results support and provideimproved capacities for validating experimental manipulation,remote sensing, and modeling studies.
|
|
| 8. |
- Carlsson, Noomi, et al.
(författare)
-
How to minimize children’s environmental tobacco smoke exposure : an intervention in a clinical setting in high risk areas
- 2013
-
Ingår i: BMC Pediatrics. - 1471-2431 .- 1471-2431. ; 13, s. 76-
-
Tidskriftsartikel (refereegranskat)abstract
- Background:Despite the low prevalence of daily smokers in Sweden, children are still being exposed to nvironmental tobacco smoke (ETS), primarily by their smoking parents. A prospective intervention study using ethods from Quality Improvement was performed in Child Health Care (CHC). The aim was to provide nurses with ew methods for motivating and supporting parents in their efforts to protect children from ETS exposure.Method:Collaborative learning was used to implement and test an intervention bundle. Twenty-two CHC nurses ecruited 86 families with small children which had at least one smoking parent. Using a bundle of interventions, urses met and had dialogues with the parents over a one-year period. A detailed questionnaire on cigarette onsumption and smoking policies in the home was answered by the parents at the beginning and at the end of he intervention, when children also took urine tests to determine cotinine levels.Results:Seventy-two families completed the study. Ten parents (11%) quit smoking. Thirty-two families (44%) ecreased their cigarette consumption. Forty-five families (63%) were outdoor smokers at follow up. The proportion f children with urinary cotinine values of >6 ng/ml had decreased.Conclusion:The intensified tobacco prevention in CHC improved smoking parents’ ability to protect their children rom ETS exposure.
|
|
| 9. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(författare)
-
Mechanisms of corporate governance going international : Testing its performance effects in the Swedish economy, 2004
- 2013
-
Ingår i: Baltic Journal of Management. - : Emerald Group Publishing Limited. - 1746-5265 .- 1746-5273. ; 8:1, s. 79-101
-
Tidskriftsartikel (refereegranskat)abstract
- Purpose – The purpose of this paper is to investigate how internationalisation of corporate governance mechanisms influences firm performance.Design/methodology/approach – The paper is based on the data collected from annual reports of the year 2004, from all 239 Swedish corporations listed on the Stockholm Stock Exchange, on which a quantitative analysis was performed.Findings – The findings suggest that internationalisation of corporate governance does not have a straightforward influence on firm performance, which can be due to: the fact that mechanisms with governance functions have several functions, of which governance is but one; and the fact that governance mechanisms cannot be analyzed in isolation, since they are included in a coherent corporate governance strategy.Originality/value – The paper is the first to investigate the corporate governance mechanisms' internationalisation issue.
|
|
| 10. |
- Granklint Enochson, Pernilla, 1965-, et al.
(författare)
-
Fem elevers föreställningar om organsystem : vad händer i kroppen när vi dricker vatten?
- 2011
-
Ingår i: NorDiNa. - Oslo : Naturfagsenteret / Norwegian Centre for Science Education. - 1504-4556 .- 1894-1257. ; 7:2, s. 160-178
-
Tidskriftsartikel (refereegranskat)abstract
- It has earlier been shown on a group level that it is difficult for 9th grade students (15-16 years old) in a Swedish school to understand how water is transported in the human body. The detailed analysis of five Swedish students in the 9th and final year of compulsory school concerning their ideas about water transportation is presented here. The empirical data consists of drawings, answers to a questionnaire with both open ended and multiple-choice questions, and student interviews. The analysis shows that all the students struggle to produce explanations involving the three organ systems: digestive, blood and excretion systems and they seem to use a variety of explanatory models as basis for their reasoning. Possible ways of understanding this are discussed together with implications for future teaching
|
|
