| 1. |
- Carrington, Thomas, 1974-, et al.
(författare)
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An empirical test of the hierarchical construct of professionalism and managerialism in the accounting profession
- 2013
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Ingår i: Behavioral Research in Accounting. - : American Accounting Association. - 1050-4753 .- 1558-8009. ; 25:2, s. 1-20
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Tidskriftsartikel (refereegranskat)abstract
- Research into the tension between professionalism and commercialism in the accounting profession is inconclusive and warrants greater attention. How to conceptualize and measure these constructs are thus pressing concerns. Using questionnaire data from 1646 auditors in Sweden, and applying confirmatory factor analysis and structural regression models within a structural equation modeling framework to a measurement model developed by Suddaby et al. (2009), we find little empirical evidence for the existence of the two logics of professionalism and managerialism (i.e., commercialism) as two higher-order latent constructs shared by auditors. However, we find that two sub-elements of the proposed higher-order constructs do discriminate between each other in a way that could indicate two exclusive value statements in the accounting profession connected to the professionalism-commercialism tension: these are the respective emphases on independence enforcement and client commitment.
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| 2. |
- Carrington, Thomas, et al.
(författare)
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The Client as a Source of Institutional Conformity for Commitments to Core Values in the Auditing Profession
- 2019
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Ingår i: Contemporary Accounting Research. - : John Wiley & Sons. - 0823-9150 .- 1911-3846. ; 36:2, s. 1077-1097
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Tidskriftsartikel (refereegranskat)abstract
- Based on an analysis of questionnaire data from a large sample of certified auditors, this study examines how the main type of client being served influences auditor conformity to the core values of their profession. We contrast auditors of (primarily) listed companies with auditors of (primarily) single member companies, that is, limited liability companies with a single owner who typically is also the only employee of the company. We show that these two groups of auditors differ in the extent to which they hold certain values important (i.e., show compliance) and in the closeness with which these values are held within each group of auditors (i.e., show convergence). Our results also demonstrate that the type of client predominately served by an auditor is relevant for explaining variation in professional values both within and between organizational contexts. In addition, we offer a new theoretical approach to classifying auditors, and analyzing their commitment to core values of the profession. We analyze commitment to values via both compliance and convergence, two often overlooked aspects of conformity to value commitments in professions.
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| 3. |
- Hildingsson, Ingegerd, et al.
(författare)
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Partner support in the childbearing period : a follow up study
- 2008
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Ingår i: Women and birth. - : Elsevier BV. - 1878-1799 .- 1871-5192. ; 21:4, s. 141-148
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Tidskriftsartikel (refereegranskat)abstract
- BACKGROUND: Social support is important during pregnancy and childbirth and the partner is usually the main source of support. Lack of partner support is associated with less emotional well-being and discontinuation of breastfeeding. RESEARCH PROBLEM: The purpose of the study was to investigate the proportion of women dissatisfied with partner support in early pregnancy, and to identify risk factors associated with dissatisfaction through a follow up 2 months and 1 year after childbirth. PARTICIPANTS AND METHODS: A national cohort of 2430 Swedish speaking women recruited in early pregnancy and followed up 2 months and 1 year postpartum. Data were collected by means of three postal questionnaires. RESULTS: Five percent of women were dissatisfied with partner support in early pregnancy. Women dissatisfied with partner support were more likely to be multiparas, not living with their partner in early pregnancy and to report unfavorable timing of pregnancy. They experienced more physical symptoms, and less emotional well-being in terms of more depressive symptoms, more major worries and a lower sense of coherence. One year after childbirth a higher rate of divorces and disappointment with the partner's participation in childcare and household chores and understanding from partner was found in women being dissatisfied in early pregnancy. DISCUSSION AND CONCLUSIONS: This study shows that it might be possible to identify women who are lacking partner support already in early pregnancy. Women's social network and their support from partner should be investigated by health care providers and women in need of additional support should be refereed to available community resources.
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| 4. |
- Kremel, Anna, 1965-, et al.
(författare)
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Business advisory services and risk among start-ups and young companies : A gender perspective
- 2015
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Ingår i: International Journal of Gender and Entrepreneurship. - 1756-6266 .- 1756-6274. ; 7:2, s. 168-190
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Tidskriftsartikel (refereegranskat)abstract
- Purpose – This study aims to investigate the demand for business advisory services by owners of start-ups and young companies by taking a gender perspective. The study also examines whether risk-taking is more characteristic of masculine than feminine behaviour in this context. Design/methodology/approach – Aliterature review examines business advisory services and risk aversion from a gender perspective. The empirical data are derived from interviews with owners of more than 2,700 start-ups and young companies in Sweden.Anumber of key variables compare how the company owners (women and men) view business advisory services as a way to overcome risk and to gain access to information in networks. Several statistical tests are used to analyse these data. Findings – Women owners of start-ups and young companies use more and different business advisory services than men owners. There are differences among the men owners and women owners with regard to the amount of start-up capital, company size and industry sector. Given the risks associated with start-up, business advisory services are important to women in helping them reduce their risk in the start-up and early stages of their companies. Research limitations/implications – Companies in Sweden’s largest city, Stockholm, were not included in the sample. Financial data were not used as variables. Practical implications – Policymakers should address women owners’ greater demand for business advisory services in their companies’ early stages. Originality/value – This study’s originality is its gender perspective on the demand for business advisory services by start-ups and young companies and its challenge to previous findings about entrepreneurial behaviour and risk-taking. © Emerald Group Publishing Limited.
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| 5. |
- Kremel, Anna, 1965-, et al.
(författare)
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Business Networks at Start-up : Swedish Native-Owned and Immigrant-Owned Companies
- 2014
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Ingår i: International Journal of Entrepreneurship and Small Business. - UK : InderScience Publishers. - 1476-1297 .- 1741-8054. ; 22:3, s. 307-325
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Tidskriftsartikel (refereegranskat)abstract
- The aim of this study is to examine the differences between native Swedish and immigrant entrepreneurs' business networks at start-up stage. The study is based on a database consisting of 261 immigrant- and 2,463 native-owned companies, applying several univariate and multivariate statistical methods. Immigrant entrepreneurs' business networks are less likely to include mainstream contacts at the start-up stage than native born entrepreneurs. Thus, ethnicity is an important variable explaining differences in such networks at the start-up stage. A combination of both mainstream and immigrant networks has the potential to give rise to more growth for immigrant-owned businesses. As a result, these businesses may have potential to create new jobs for unemployed immigrants. This study provides a deeper understanding of how ethnicity may influence the entrepreneurs' use of business networks. It may lead to policy makers considering access to mainstreaming networks as an important issue in the social and economic integration.
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| 6. |
- Lennvall, Tomas, 1974-, et al.
(författare)
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Industrial WSN Standards
- 2013
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Ingår i: Industrial wireless sensor networks. - Boca Raton : Taylor & Francis. - 9781466500518 - 9781466500525 ; , s. 339-358
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Bokkapitel (refereegranskat)
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| 7. |
- Åkerberg, Johan, et al.
(författare)
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Design challenges and objectives in industrial wireless sensor networks
- 2017
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Ingår i: Industrial Wireless Sensor Networks: Applications, Protocols, and Standards. - Boca Raton : CRC Press. - 9781466500525 - 9781466500518 ; , s. 79-100
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- In recent years the advances in wireless sensor networks have grown exponentially and WSNs have been deployed in diverse application areas such as agriculture, disaster management, intelligent transport systems, and industrial automation. In industrial automation, wireless sensor networks have so far mostly been considered within building automation, factory automation, and process automation in order to save cost in cable reduction and maintenance but also improved flexibility [14]. Recently, wireless sensor networks for smart grid applications have been discussed. Several market forecasts have recently predicted exponential growths in the sensor market over the next few years, resulting in a multi-billion dollar market in the near future. For instance, ABI research [18] predicts that in 2015 around 645 million IEEE 802.15.4 chipsets will be shipped and that the worldwide market for automation systems in process industries will grow to roughly $150 billion.
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| 8. |
- Åkerberg, Johan, et al.
(författare)
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Deterministic Downlink Transmission in WirelessHART Networks enabling Wireless Control Applications
- 2010
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Ingår i: IECON 2010 - 36th Annual Conference on IEEE Industrial Electronics Society. - New York : Institute of Electrical and Electronics Engineers (IEEE). - 9781424452255 - 9781424452262 ; , s. 2120-2125
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Konferensbidrag (refereegranskat)abstract
- Wireless sensor and actuator networks bring many benefits to industrial automation systems. However, unreliable wireless and multihop communications among sensors and actuators cause challenges in designing such systems. Wireless HART is the first standard for wireless real-time industrial applications. However, current Wireless HART standard does not provide services for efficient usage of actuators, which are an essential part of automation. In this paper we focus on Wireless HART and propose a periodic and deterministic downlink transmission functionality which enables efficient usage of actuators and control applications. Furthermore, we define new HART commands extending the interface, without affecting available services, to support the integration of actuators. This can be achieved with minor changes in the current standard.
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| 9. |
- Åkerberg, Johan, et al.
(författare)
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Efficient integration of secure and safety critical industrial wireless sensor networks
- 2011
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Ingår i: EURASIP Journal on Wireless Communications and Networking. - : Springer. - 1687-1472 .- 1687-1499. ; :1
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Tidskriftsartikel (refereegranskat)abstract
- Wireless communication has gained more interest in industrial automation due to flexibility, mobility, and cost reduction. Wireless systems, in general, require additional and different engineering and maintenance tasks, for example cryptographic key management. This is an important aspect that needs to be addressed before wireless systems can be deployed and maintained efficiently in the industry. In this paper, we take an holistic approach that addresses safety and security regardless of the underlying media. In our proposed framework we introduce security modules which can be retrofitted to provide end-to-end integrity and authentication measures by utilizing the black channel concept. With the proposed approach, we can extend and provide end-to-end security as well as functional safety using existing automation equipment and standards, such as Profisafe, Profinet IO, and WirelessHART. Furthermore, we improve the WirelessHART standard with periodic and deterministic downlink transmissions to enable efficient usage of wireless actuators, as well as improving the performance of functional safety protocols.
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| 10. |
- Åkerberg, Johan, et al.
(författare)
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Integration of WirelessHART Networks in Distributed Control Systems using PROFINET IO
- 2010
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Ingår i: 8th IEEE International Conference on Industrial Informatics (INDIN). - Osaka, Japan : Institute of Electrical and Electronics Engineers (IEEE). - 9781424472987 - 9781424473007 ; , s. 154-159
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Konferensbidrag (refereegranskat)abstract
- In this paper we describe a method to integrate WirelessHART networks in Distributed Control Systems (DCS)using PROFINET IO. By modeling the WirelessHART network in the Generic Station Description file, that describes a PROFINET IO device, the WirelessHART related configuration can be distributed from the central engineering stations. In this way, both process controller configuration and WirelessHART network configuration is engineered and maintained from a central location. Thus the end-user do not need any additional tool-specific training, as the existing tools are used to engineer the WirelessHART networks. We base the method of integration on the keywords simple deployment and maintenance, and flexible topology. A proof-of-concept implementation of the proposed method shows that it is possible to download WirelessHART configuration both to the WirelessHART network managers, as well as the WirelessHART sensors. By integrating WirelessHART in this way, maintenance is greatly simplified as the actual configuration will be downloaded automatically by the DCS when faulty field devices are replaced.
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