| 61. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Auditors' professional and organizational identities and commercialization in audit firms
- 2018
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Ingår i: Accounting, Auditing & Accountability Journal. - : Emerald Group Publishing Limited. - 1368-0668 .- 1758-4205 .- 0951-3574. ; 31:2, s. 374-399
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to explain how auditors' professional and organizational identities are associated with commercialization in audit firms. Unlike previous studies exploring the consequences of commercialization in the firms, the study directs its attention toward the potential driver of commercialization, which the authors argue to be the identities of the auditors. Design/methodology/approach The paper is based on 374 responses to a survey distributed to 3,588 members of FAR, the professional association of accountants, auditors and advisors in Sweden. The study used established measures of organizational and professional identity and introduced market, customer and firm process orientation as aspects of commercialization. The study explored the data through descriptive statistics, principle component analysis and correlation analysis and tested the hypotheses with multiple linear regression analysis. Findings The findings indicated that the organizational identity of auditors has a positive association with three aspects of commercialization: market orientation, customer orientation and firm process orientation. Contrary to the arguments based on prior literature, the study has found that the professional identity of auditors is also a positively associated with commercialization. This indicates a change of the role of professional identity vis-a-vis commercialization of audit firms. The positive association between professional identity and commercial orientation could indicate the development of organizational professionalism. The study also found differences between the association between professional identity and commercialization in Big 4 and non-Big 4 firms. While in Big 4 firms, professional identity is positively associated only with the firm's process orientation, in non-Big 4 firms, professional identity has a positive association with all three aspects of commercialization. Originality/value The paper provides insight into how auditors' identities have influenced commercialization of audit firms and into the normalizing of commercialization within auditing. The study also developed a new instrument for measuring commercialization, one based on market, customer and firm process orientation concepts. This paper suggests that this instrument is an alternative to the observation through proxies.
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| 62. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Balance between auditing and marketing : an explorative study
- 2013
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Ingår i: Journal of International Accounting, Auditing and Taxation. - : Elsevier BV. - 1061-9518 .- 1879-1603. ; 22:1, s. 57-70
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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.
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| 63. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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The new generation of auditors meeting praxis
- 2015
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)abstract
- This paper describes an exploratory study of whether and in what way ‘double-edged learning’ can develop from understanding the relationship between structure and judgment and thus capture students’ experience of the audit profession. The study is based on a focus group/individual interviews conducted with students performing their work-integrated learning assignments where they interact with auditors. Identifying two themes defined as Perceiving the profession and auditing and Entering into and forming in the audit profession derived from the data, it appears that when positioned within a work-integrated learning context, students develop awareness of the use of standards and checklists on one hand as well as the importance of discretional judgment on the other. Based on these results, we theorise as to how double-edged learning manifests itself in students’ experiences and understanding of the relationship between structure and judgment.
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| 64. |
- Collin, Sven-Olof Yrjö, 1957-
(författare)
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The boards functional emphasis – A contingency approach
- 2008
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Ingår i: Corporate Ownership & Control. - Sumy : Virtus Interpress. - 1727-9232 .- 1810-3057. ; 4:2, s. 24-39
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Tidskriftsartikel (refereegranskat)abstract
- The understanding of the board of a corporation and its behavior is limited, despite the board’s societalimportance. We present a contingency approach to the board’s functional emphasis, considering afourth function in addition to monitoring, decision making, and service or resource provision. Theadditional function is conflict resolution (or principal identification). The approach contrasts withmainstream research by assuming that the firm is a nexus of investments, avoiding the empiricalassumption that the shareholder is the sole principal. We derive propositions that are not restricted toany empirical category of a corporation, and address praxis implications for managing functionaldisharmony.
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| 65. |
- Collin, Sven-Olof Yrjö, et al.
(författare)
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Turnover and heterogeneity in top management networks : a demographic analysis of two Swedish business groups
- 2008
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Ingår i: International Journal of Business Science and Applied Management. - Newcastle upon Tyne, UK : Brunel University. - 1753-0296. ; 3:3, s. 31-55
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Tidskriftsartikel (refereegranskat)abstract
- A theory based on the demography of top management teams is used to explain membership turnover in two Swedish business groups, network analysis being used to define group membership. The results suggest these business groups possess a combination of financial and industrial experience as a group resource and the socialising strategy of control as a force counteracting the conflict-producing force of heterogeneity. An organisational demographic perspective focusing on opposing forces of heterogeneity and homogeneity is developed. It is shown that the perspective can be applied both to formal organisations and to informal ones such as networks.
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| 66. |
- Deutschmann, Mats, 1964-, et al.
(författare)
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“Let’s Keep it Informal, Guys” : a Study of the Effects of Teacher Communicative Strategies on Student Activity and Collaborative Learning in Internet-based English Courses
- 2008
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Ingår i: Tidskrift för lärarutbildning och forskning. - Umeå : The faculty board for teacher education. - 1404-7659. ; 15:2, s. 36-58
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Tidskriftsartikel (refereegranskat)abstract
- The paper explores the quantity and quality of communication produced by teachers in Internet courses of academic English, particularly during the initial stages of course activity. The courses are entirely conducted in virtual learning environments without physical meetings, and are part of the Bachelor programme (A–C level) of English at Mid Sweden University. The pedagogic design of the courses is based on collaborative learning, which presupposes a communicative environment with positive interdependence and interaction, where knowledge is shared by students questioning and challenging each other. Consequently, the teacher’s role in setting communicative norms which encourage an environment of high acceptance, where students feel that they can express their opinions freely, is of utmost importance. The results suggest that there are two important factors that affect student activity in the initial stages of an online course: how much the teacher communicates with the class and the manner in which he or she does so.
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| 67. |
- Elmberg, Johan, et al.
(författare)
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Movements and habitat choice of resident and translocated adult female Grass Snakes (Natrix natrix) during the egg-laying period
- 2019
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Ingår i: Herpetological Journal. - : BRITISH HERPETOL SOC. - 0268-0130. ; 29:4, s. 244-250
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Tidskriftsartikel (refereegranskat)abstract
- We used externally applied transmitters to study movements of female grass snakes (Natrix natrix) during the egg-laying period in a near-urban landscape in Sweden. Half of the studied snakes were residents while the other half were translocated individuals with no previous experience of the area. As predicted, resident females moved more goal-oriented and shorter distances than did translocated individuals. Habitat use did not differ between resident and translocated snakes; they were typically found in bushes, reeds, and tall vegetation. Habitat preference (use in relation to availability) showed that bushy habitats, tall grassy vegetation and reedbeds were over-used in proportion to availability, whereas forest and open grass lawns were used less than expected based on availability. Our study highlights the importance of preserving and restoring linear habitat components providing shelter and connectivity in conservation of grass snakes. We suggest that externally applied transmitters are a better option than surgically implanted ones in movement studies of grass snakes, and that translocation as a conservation method for snakes has drawbacks.
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| 68. |
- Elmberg, Johan, et al.
(författare)
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Potential disease transmission from wild geese and swans to livestock, poultry and humans : a review of the scientific literature from a One Health perspective
- 2017
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Ingår i: Infection Ecology & Epidemiology. - : Taylor & Francis. - 2000-8686. ; 7:1, s. 1-21
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Tidskriftsartikel (refereegranskat)abstract
- There are more herbivorous waterfowl (swans and geese) close to humans, livestock and poultry than ever before. This creates widespread conflict with agriculture and other human interests, but also debate about the role of swans and geese as potential vectors of disease of relevance for human and animal health. Using a One Health perspective, we provide the first comprehensive review of the scientific literature about the most relevant viral, bacterial, and unicellular pathogens occurring in wild geese and swans. Research thus far suggests that these birds may play a role in transmission of avian influenza virus, Salmonella, Campylobacter, and antibiotic resistance. On the other hand, at present there is no evidence that geese and swans play a role in transmission of Newcastle disease, duck plague, West Nile virus, Vibrio, Yersinia, Clostridium, Chlamydophila, and Borrelia. Finally, based on present knowledge it is not possible to say if geese and swans play a role in transmission of Escherichia coli, Pasteurella, Helicobacter, Brachyspira, Cryptosporidium, Giardia, and Microsporidia. This is largely due to changes in classification and taxonomy, rapid development of identification methods and lack of knowledge about host specificity. Previous research tends to overrate the role of geese and swans as disease vectors; we do not find any evidence that they are significant transmitters to humans or livestock of any of the pathogens considered in this review. Nevertheless, it is wise to keep poultry and livestock separated from small volume waters used by many wild waterfowl, but there is no need to discourage livestock grazing in nature reserves or pastures where geese and swans are present. Under some circumstances it is warranted to discourage swans and geese from using wastewater ponds, drinking water reservoirs, and public beaches. Intensified screening of swans and geese for AIV, West Nile virus and anatid herpesvirus is warranted.
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| 69. |
- Giusti, Matteo, 1982-, et al.
(författare)
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A Framework to Assess Where and How Children Connect to Nature
- 2018
-
Ingår i: Frontiers in Psychology. - : Frontiers Media SA. - 1664-1078. ; 8
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Tidskriftsartikel (refereegranskat)abstract
- The design of the green infrastructure in urban areas largely ignores how people's relation to nature, or human-nature connection (HNC), can be nurtured. One practical reason for this is the lack of a framework to guide the assessment of where people, and more importantly children, experience significant nature situations and establish nature routines. This paper develops such a framework. We employed a mixed-method approach to understand what qualities of nature situations connect children to nature (RQ1), what constitutes children's HNC (RQ2), and how significant nature situations and children's HNC relate to each other over time (RQ3). We first interviewed professionals in the field of connecting children to nature (N = 26), performed inductive thematic analysis of these interviews, and then further examined the inductive findings by surveying specialists (N = 275). We identified 16 qualities of significant nature situations (e.g., “awe,” “engagement of senses,” “involvement of mentors”) and 10 abilities that constitute children's HNC (e.g., “feeling comfortable in natural spaces,” “feeling attached to natural spaces,” “taking care of nature”). We elaborated three principles to answer our research questions: (1) significant nature situations are various and with differing consequences for children's HNC; (2) children's HNC is a complex embodied ability; (3) children's HNC progresses over time through diverse nature routines. Together, these findings form the Assessment framework for Children's Human Nature Situations (ACHUNAS). ACHUNAS is a comprehensive framework that outlines what to quantify or qualify when assessing “child-nature connecting” environments. It guides the assessment of where and how children connect to nature, stimulating both the design of nature-connecting human habitats as well as pedagogical approaches to HNC.
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| 70. |
- Granklint Enochson, Pernilla, 1965-
(författare)
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Om organsystemens organisation och funktion : analys av elevsvar från Sverige och Sydafrika
- 2012
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Syftet med denna avhandling är att studera svenska och sydafrikanska elevers föreställningar om kroppens byggnad och funktion, samt hur dessa föreställningar påverkar närliggande frågeställningar. Datainsamling har skett genom att flera olika typer av enkäter samt intervjuer använts. Samtliga elever som deltog gick i årskurs nio. Det var 88 elever i den svenska och 166 i den Sydafrikanska datainsamlingen.Resultaten visar att elever har en god förmåga att beskriva matspjälkningssystemet då de beskriver en smörgås väg genom kroppen, och de visar även god förmåga att koppla samman blodsystemet till matspjälkningsorganen för detta scenario. Däremot har eleverna svårigheter att överföra denna kunskap till ett nytt sammanhang då de skulle beskriva en värktabletts väg genom kroppen. Eleverna hade inte fått undervisning om värktablettens väg genom kroppen, så detta var ett nytt sammanhang för dem. Det visade sig vara än svårare för eleverna att koppla samman ytterligare ett organsystem, det vill säga urinorganen, när de skulle beskriva vattnets väg genom kroppen. Trots att urinorganen finns beskrivna i läroboken och eleverna hade fått undervisning om dessa. Det fanns också elever som visade icke vetenskapligt vedertagna modeller och beskrev vattnets väg genom kroppen genom att rita ett rör direkt från halsen till njuren. Dessa elever kunde inte beskriva njuren främsta funktion som är att rena blodet. En liknande studie genomfördes i fem Sydafrikanska skolor och det visade sig att den i Sverige, och i andra europeiska studier, vanliga icke vetenskapliga förklaringen med en direktkoppling mellan matspjälkningsorganen och njurarna var mycket ovanlig bland dessa elever. Nästan hälften av de sydafrikanska eleverna visade istället en föreställning om att vattnet passerar lungorna på sin väg till magsäcken. Det fanns även mindre mängd elever som även ansåg att maten skulle passera lungorna innan magsäcken. När det gäller vattenfrågan har en djupare analys gjorts på 5 av de svenska elevernas enkät- och intervjusvar. Det visade sig att elevernas föreställningar antingen var desamma eller förändrades till en mindre sofistikerad förklaringsmodell mellan enkät och intervjusvar då det gällde vattnets väg genom kroppen, detta skiljer sig från frågeställningen med smörgåsen där intervjun visade på liknande eller bättre resultat.
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