| 1. |
- Argento, Daniela, et al.
(författare)
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The "externalisation" of local public service delivery : experience in Italy and Sweden
- 2010
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Ingår i: International Journal of Public Policy. - Olney : InderScience Publishers. - 1740-0600 .- 1740-0619. ; 5:1, s. 41-56
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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.
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| 2. |
- Pihl, Håkan, 1960-, et al.
(författare)
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Is coordination influenced by culture? : a comparison of Sweden and China
- 2010
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Ingår i: Problems and Perspectives in Management. - 1727-7051. ; 8:1, s. 61-69
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Tidskriftsartikel (refereegranskat)abstract
- The purpose of this paper is to analyse cultural influences on the choice of coordination mechanisms. Based on the Globe report, propositions are developed on how different cultural dimensions affect the choice of coordination mechanisms. Market mechanisms are proposed to be preferred in cultures characterized by a high level of performance orientation, assertiveness, in-group collectivism and low levels of institutional collectivism, power distance and uncertainty avoidance. Societies with the opposite profile are expected to have a bias in favour of hierarchical mechanisms. Based on the propositions, the cultural clusters identified in the Globe report are analysed and categorized according to their relative preferences for market or hierarchical mechanisms. Finally, an experimental study was performed to study cultural biases in choice of coordination mechanisms. In the experiment, two groups of students of Swedish and Chinese origin performed roles as principals and agents in a multi-task situation. According to the previous analysis Swedish students were expected to show a strong preference for hierarchal mechanisms whereas Chinese students were expected to have preference for market mechanisms. The result supported these predictions.
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| 3. |
- Grossi, Giuseppe, et al.
(författare)
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European Commission adoption of IPSAS to reform financial reporting
- 2011
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Ingår i: Abacus. A Journal of Accounting and Business Studies. - 0001-3072 .- 1467-6281. ; 47:4, s. 525-552
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Tidskriftsartikel (refereegranskat)abstract
- The article offers an overview of the modernization of the European Commission (EC) accounting system. It represents an integral part of an overall rationalization of the EC organizational, administrative and financial dimensions which has been carried out over the last decade. The reformed accounting system is a dual one: it is based both on cash accounting, to manage budget appropriations, and on accrual accounting, to draw up the financial statements. Seventeen accounting rules, which draw upon International Public Sector Accounting Standards (IPSAS) and are based on accrual accounting, were issued by the EC and are the foundation of this reformed system. Drawing on semi-structured interviews with Commission officials, this article tracks the key turning points, trajectories and outcomes of events within the implementation stage of this part of the EC accounting reform with a focus on the consolidation of annual accounts. The compilation of the consolidated financial statement (CFS) has become more complex. The original European Union (EU) organizational structure (Parliament, Council, Commission, Court of Justice and Court of Auditors) has broadened with the addition of agencies that were created during the early 1990s. Since 2005, these agencies have been included in the CFS of the EU, compiled according to IPSASs 6, 7 and 8. This article examines how the EU consolidation process has evolved over time and the drivers behind the reformed accounting systems and in particular the new consolidation approach, which is a result of the combination of the Continental and Anglo-Saxon governmental accounting approaches.
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| 4. |
- Hellmer, Stefan, 1954-
(författare)
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Switching costs, switching benefits and lock-in effects : the reregulated Swedish heat market
- 2010
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Ingår i: Energy and Environment. - Essex : Multi-Science Publishing. - 0958-305X .- 2048-4070. ; 21:6, s. 563-575
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Tidskriftsartikel (refereegranskat)abstract
- The paper argues for and defines a locked-in consumer as a consumer that is involuntary locked into one system in spite of an economic incentive to change. A locked-in consumer is therefore not seen as a loyal consumer but instead is assumed to be loyal to a system in spite an obvious economic gain of switching. Being defined as a natural monopoly in its technique, district heating has long been criticized for its eventual abuse of this monopoly position. Therefore, assuming well functioning ex-ante competition, the study calculates switching costs for switching from district heating to pellet burners or heat pumps. The analysis show that there exist relatively substantial benefits of switching from district heating to pellet burning or heat pumps, especially in residential urban areas. With limited available relevant markets, district heating being the only alternative, this negative switching cost cannot be capitalized and represents, in the assumed absence of loyal customers, a lock-in effect. The result indicates that we cannot reject the idea that the district heating plants serving residential areas inStockholm misuse their dominant position resulting in a reduction of the social welfare.
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| 5. |
- Hellmer, Stefan, 1954-
(författare)
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Är du lönsam lilla småhus? : användarflexibilitet och lönsamhet för fjärrvärme i flerbostadshus, en tvärsnittsanalys
- 2011
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Ingår i: Ekonomisk bebatt. - 0345-2646. ; 39:3, s. 28-37
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- En låg prisrespons hos konsumenter är en av förutsättningarna för ett naturligt monopol, som ett fjärrvärmeföretag, skall kunna utnyttja sin monopolställning. Fjärrvärme säljs företrädesvis för uppvärmning till flerbostadshus och småhus där småhusen har individuell mätning av förbrukningen medan flerbostadshusen har kollektiv mätning av förbrukningen. En grundläggande hypotes i denna studie är att småhusägare har en högre användarflexibilitet än konsumenter i ett flerbostadshus. I analysen används tvärsnittsdata för 187 fjärrvärmeverk i Sverige för året 2007 och resultatet indikerar att småhusägaren uppvisar en tydligt högre priselasticitet jämfört med flerbostadshuset. Analysen visar dessutom att varje ytterligare småhus som kopplas på i fjärrvärmenätet genererar en resultatminskning medan varje ytterligare flerbostadshus genererar en tydlig uppgång av rörelseresultatet för fjärrvärmeföretaget på orten.
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| 6. |
- Svensson, Martin, et al.
(författare)
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Är det ditt slutgiltliga bud? : temporala effekter på pris i internetauktioner
- 2010
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Ingår i: Ekonomisk debatt. - 0345-2646. ; 38:7, s. 5-15
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Internetbaserade auktioner har letat sig in i ”folkhemmet”. Auktionerna har också blivit ett forum för rationellt såväl som emotionellt drivna köpbeslut. I denna studie analyseras huruvida auktionstiden (119 auktioner; 58 presentkort och 61 konsertbiljetter) är en prispåverkande faktor. Auktionerna visade en relativ värdestegring (slutbudet dividerat med det begärda priset) när tidsramen för auktionen krympte. Samtidigt fanns det inte någon signifikant skillnad mellan antalet bud i långa respektive korta auktioner som kunde förklara värdestegringen. Resultaten diskuteras mot en bakgrund av hur tid bidrar till, alternativt, motverkar ekonomisk rationalitet.
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| 7. |
- Broberg, Pernilla, 1981-, et al.
(författare)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2011
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Ingår i: International Journal of Accounting and Finance. - 1752-8224. ; 3:1, s. 49-71
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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.
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| 8. |
- Holmberg, Leif, 1943-
(författare)
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Municipal management cooperation : managing multiple rationalities
- 2010
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Ingår i: Interdisciplinary Studies Journal. - 1799-2702. ; 1:1, s. 27-36
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Tidskriftsartikel (refereegranskat)abstract
- Multiple rationality organizations are characterized by the simultaneously incorporation of different kinds of logic and control systems. They have to provide not only for efficiency but also to comply with e.g. ideal of fairness, sportsmanship, equal rights, and aesthetic values. Elite sport clubs, theatres, and several municipality activities are examples of organizations that have to cope with multiple rationalities. These organizations are often governed through a combination of political and administrative control systems. They cope mainly by decoupling activities and reinterpret the situations but this often leads to paradoxes.
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