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- Bengtsson, Lasse, 1952
(författare)
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Bilder vid vatten
- 2004
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)
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- Beusch, Peter, 1967
(författare)
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Modeling Management Accounting and Control in the Integration Processes of Mergers & Acquisitions
- 2004
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis is about two areas: namely, mergers and acquisitions (M&As) and management accounting and control systems (MACS). M&As have grown, measured both in numbers and size, in recent decades and have become very popular strategic business tactics to achieve economies of scale and scope. In fact, some believe that they have even exceeded the internal or "organic" growth of organizations. However, approximately two of every three M&As fail to achieve the intended goals which were the stated reasons for the business deal. The explanation given for this high failure rate is often bad integration management. MACS, on the other hand, are important parts of the entire control mechanisms used to motivate, monitor, measure, and sanction the actions of managers and employees in organizations. This function of MACS can also be assumed to be true when it comes to organizations involved in M&As. The main purpose of this study is to bring these two research areas together by developing a model that shows the important variables and how they determine MACS' involvement in M&A integration processes. The main motivation for this thesis is the recognized lack of such studies which are oriented towards both research areas although there are many implicit studies that deal with the issues involved. The aim is therefore to collect the few explicit and the many implicit studies' content and build a model that can be used for further research. Hence, the method used is the collection, study and analysis of the relevant literature in the two research fields in order to generate variables that explain MACS involvement in M&A integration processes. The results show that the role and function of MACS in M&A integration processes can be interpreted in many different ways, above all depending on which perspective/view is used. The research area under investigation can furthermore be recognized in the context of different dimensions, namely a socio-cultural one, a political-ideological one, and a technical one. The perspectives used and the dimensions through which MACS are put into context determine to a large extent how their role and function are described. These fairly theoretical and research dependent variables also have an impact on how more pragmatic variables are described. Four such main groups of pragmatic variables are defined in the thesis. The group that is at the most macro-level here is the group containing attributes and characteristics of the two organizations involved (size, age, structure, strategy, environment, culture, management style).
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- Blomkvist, Marita, 1959-
(författare)
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Entreprenörers delaktighet i att producera redovisning
- 2004
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Entrepreneurs seem to be highly valuable for the firms in which they are involved. However, the knowledge of the role of accounting in a context of entrepreneurship is almost non-existent. Infact, literature in entrepreneurship says that the role of accounting is only about the past and therefore not of interest for the entrepreneur in exploiting opportunities. This paper reports the result of a qualitative study of five entrepreneurs and their involvement in the process of financial reporting. The study aimed to describe and analyse if and how entrepreneurs are involved in producing accounting information when the annual report were prepared. If the entrepreneurs were involved, the purpose was also to explain why the entrepreneurs were involved in the process. In purpose to find entrepreneurs the owner-managers of five small growing companies were asked to participate in semi-structured interviews during which their involvement to produce accounting where discussed. The respondents were also presented the adjustments, the final step in the recording process, and the annual report, in order to assess their involvement and to focus on how the entrepreneurs as producers of annual reports reflect and act in relation to other actors and to the process on the reporting. The study found that the entrepreneurs were certainly involved in producing the annual report. The analysis reveals that the reports were carefully fabricated and consciously managed by the entrepreneurs in the study. The entrepreneurs where involved in the process when certain values of the assets were established and they wrote the directors annual report. The study concludes that it appears to be important for entrepreneurs in small growing firms to discuss and produce accounting together with other actors, primarily the accountant, to improve their understanding and to identify how the audience of the annual reports may read and interpret the annual reports.
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- Blomqvist-Linér, Siv, 1927
(författare)
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The Chicago Painter and the Villa Giulia Painter's group
- 2004
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The Chicago Painter is a member of the Villa Giulia Painter's group during the decades around 450 B.C. in Athens. He is a red-figure vase painter who has been named by J.D. Beazley after a stamnos in the Art Institute in Chicago. Primarily there are 43 vases attributed to the Chicago Painter by Beazley and another 17 vases later attributed by Beazley and other scholars. In the following four cases I consider the attribution to be doubtful, for reasons of style and iconography: Marseilles 3592, Pesaro 3006, Moscow 1291 and Adria 645. The Chicago Painter's production consists of volute- and column-kraters, bell- and calyx-kraters, stamnoi, pelikai, hydrai, oinochoai, a lekythos, a pyxis, a kylix and a cup. There are some correlations between decoration and shape, particularly in the case of the stamnoi, where meanders, often interrupted by cross squares, form the ground lines below the figure motifs. The stamnoi have torus foot, while the feet of oinochoai and hydriai are generally turned in several degrees. The internal chronology is mainly dependent on the shapes of the vases. There seems to be a time-span of about 20 years between the painter's earliest vases and his latest; during this long time, his artistic competence is the same and there is no difference in the high quality of his paintings. The choice of motifs connects the painters within the Villa Giulia painter's group. The shapes and the ornaments are also uniting components. By describing the iconography, mainly of the A-sides, it is possible to compare the Chicago Painter with the Villa Giulia and the Methyse Painters, in order to prove their relationship and the differences between them. The figure motifs on stamnoi are generally Dionysian, while the motifs on pelikai and hydriai depict other mythological figures.
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