| 14101. |
- Öhman, Marja, et al.
(författare)
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The experiences of close relatives living with a person with serious chronic illness
- 2004
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Ingår i: Qualitative Health Research. - : SAGE Publications. - 1049-7323 .- 1552-7557. ; 14:3, s. 396-410
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Tidskriftsartikel (refereegranskat)abstract
- Living with serious chronic illness has a directly threatening effect on the life course of healthy relatives. The aim of this study was to elucidate the meaning of close relatives' experiences of living with a person with serious, chronic illness. Using a narrative approach, the authors interviewed 13 spouses and 1 daughter about the meaning of their experiences. They used a phenomenological hermeneutic method to interpret the interview text. The structural analysis revealed three major themes: A Shrinking Life, Forced to Take Responsibility, and Struggling to Keep Going. Close relatives in this study seemed to be living lives characterized by a reduced sense of individual freedom and an increased sense of responsibility for the care of the ill person. It means struggling to obtain the strength to manage their duty and an inner sense of community and of solidarity. The authors interpret the findings in the light of the works of philosophers who have described ethical demands and natural love between people. © 2004 Sage Publications.
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| 14102. |
- Öhman, Micael
(författare)
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The measurement of compression wood and other wood features and the prediction of their impact on wood products
- 2001
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Wood is a complex and highly variable biological material formed to give the tree best possible conditions for sustaining life. Thus every piece of wood is possessed of unique qualities. The great challenge in the process of manufacturing wood products has always been to select pieces of wood with properties that fulfil requirements for the product. The importance of selecting the right piece of wood will increase along with demands from customers for products with specific properties, such as moisture content, warp, strength, biological and aesthetic features. In order to supply customers with the products they request, a considerably improved selection of the raw material is needed. The earlier an accurate selection can be done, the better. To improve this selection or pregrading process, knowledge of the relationships between different features and different aspects of quality, as well as methods for measuring external and internal features, must be developed. The main objective of this work was to contribute to improved predictability of the quality of dried sawn products using the features both of logs and of sawn green products as input. This work was divided into two parts: Part one focused on the possibility of learning how to predict the quality grades of centre planks by manually inspecting longitudinal radiograph images (LRI) that depict the density variation within a log. In a survey respondents were interviewed regarding their interpretations of the density related features visible in the LRIs of Scots pine logs (Pinus silvestris L). The purpose was to be able to use these interpretations in predicting the final quality of planks sawn from the logs. The LRIs were reconstructed with the aid of an X-ray CT scanner. Part two focused on the relationship between compression wood (CW) in foremost butt logs of Norway spruce (Picea abies (L.) Karst) and the warp of the sawn products, on how to detect CW and on how to predict warp. The logs used in the study were chosen among logs delivered to and sawn at commercial sawmills located in the northern part of Sweden in order to assure that conditions in the study match those extant in commercial sawmills. The most important findings in this thesis are: Longitudinal radiograph images of the density variation within a log can be a powerful aid in manual grading of logs with respect to the quality of the resulting sawn products. The shape of the sawn, but not dried, centre planks is an indicator of both the amount and distribution of compression wood. Basing the cutting of planks on their shapes while still green can considerably increase the total length of acceptably straight dried products. This improvement is achieved through the elimination of compression wood.
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| 14103. |
- Öhman, Peter
(författare)
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Revisorers perspektiv på revision : en fråga om att följa upptrampade stigar
- 2004
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Trots den reglerade inramningen har det vid upprepade tillfällen visat sig att den redovisningsinformation som granskas av revisorer inte alltid är att lita på. Kritiken mot ansvariga revisorer har varit hård, inte minst till följd av att de som försetts med felaktiga beslutsunderlag har lidit ekonomisk skada. Utgångspunkten för den här studien är hur svenska revisorer ser på granskningen och bedömningen av börsnoterade företags redovisningsinformation och på uttalanden om denna information. För att beskriva och analysera revisorernas uppfattningar om sin uppgift och möjligheterna att delvis förändra denna, utvecklades en modell om informationsflöden och kvalitetssäkring. Enligt modellen kvalitetssäkrar revisorerna en sorts information innan den distribueras till de redovisningsberättigade intressenterna, medan en annan sorts information går direkt från de redovisningsskyldiga företagen till intressenterna. Studien består av fyra sammanlänkade delar för insamling av data: pilotstudie, huvudstudie, uppföljande intervjuer (retester) och expertutfrågningar. I huvudstudien intervjuades 82 revisorer med en etablerad metod för att avbilda individers tankemönster (the repertory grid technique) samt kompletterande öppna frågor. Respondenterna fick jämföra 14 potentiella granskningsobjekt med varandra och värdera dem på sjugradiga skalor utifrån 12 begrepp, t.ex. "lätt - svårt att granska". För att kunna kartlägga såväl generella mönster som eventuella skillnader i uppfattningar mellan olika grupper valdes olika revisorer med hänsyn till erfarenhet, formell behörighet, kön, revisionsbyrå och ort. Revisorernas svar analyserades med hjälp av statistiska metoder och tolkningar av de data som samlades in i studiens olika delar. Skillnaderna mellan olika grupper av revisorer visade sig vara små, medan den generella bilden framträdde relativt tydligt. Revisorerna uppvisar en måttlig homogenitet och komplexitet i uppfattningar. De inriktar sig främst på att revidera fragmentariska, hårda och historiska granskningsobjekt, vilket de behärskar förhållandevis väl. Genom att följa riktlinjer och i relativt stor utsträckning fokusera sig själva, kan de legitimera sina handlingar och känna trygghet i ett utsatt arbete. Av revisorernas självfokusering följer att de inte i första hand utgår från intressenternas behov. Inriktningen på att hitta utelämnad eller felaktig information ges inte heller högsta prioritet. Deras konservativa hållning medför att de inte gärna vill ta sig an utvidgade granskningsuppgifter och göra utökade uttalanden. Trots att revisorerna över lag uppfattar att rikhaltig, mjuk och framtidsorienterad information är viktig för intressenterna, tyder det mesta på att denna även i framtiden i stor utsträckning får gå från redovisningsskyldiga företag till redovisningsberättigade intressenter utan att kvalitetssäkras.
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| 14104. |
- Öhman, Peter, et al.
(författare)
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Swedish auditors' view of auditing : Doing things right versus doing the right things
- 2006
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Ingår i: European Accounting Review. - : Informa UK Limited. - 0963-8180 .- 1468-4497. ; 15:1, s. 89-114
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Tidskriftsartikel (refereegranskat)abstract
- This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the way in which they audit information provided by listed companies, and possible changes in their duties. Eighty-two auditors were interviewed using the repertory grid technique and open-ended interview questions. To check the stability in the thought patterns of the respondents, six retests were made and, to validate the findings, an expert panel and two reference groups consisting of auditors and other representatives of the accounting and auditing professions were consulted. Distinct patterns emerged in the mean grid of the thought patterns of all the respondents. One dimension was related to the time perspective, past versus future, and another to auditing practice. Auditors devote a relatively long time and considerable effort to objects that can be satisfactorily verified, but not to objects that they perceive as being of primary importance to investors and other stakeholders. This inconsistency in the thought patterns of the auditors is similar to the gap between auditing in practice and stakeholders' expectations of auditing, which is a phenomenon frequently found in previous research. Moreover, the auditors were very reluctant to make statements about any information except that elicited according to current practice. In addition to this traditional view, the auditors appear to be more concerned about their own situation than that of the parties they are meant to be protecting. Doing things right seems to be more important than doing the right things. That the auditors spend much time on objects that they themselves do not consider to be of primary importance for the investors and other stakeholders, and their unwillingness to change current practice is of great concern in Sweden, where there is a strong belief in self-regulation of the auditing profession.
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| 14105. |
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| 14106. |
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| 14107. |
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| 14108. |
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| 14109. |
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| 14110. |
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