| 1. |
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| 2. |
- Askenmalm, Fredrika
(författare)
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Hur mjölk i tanken blir kronor på banken : Bondförnuftets rationalitet
- 2024
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Lantbrukare har under senare år ofta hörts framföra klagomål om att den administrativa bördan blivit allt tyngre vad gäller rapportering och ansökningar som ska göras till olika myndigheter. Tidigare forskning framställer det som att den administrativa bördan skulle kunna utsträckas till att också gälla redovisning, så som bokföring, kalkylering och budgetering. Detta då det beskrivs som att lantbrukare varken förstår eller använder redovisning för att sköta sitt lantbruk. Tidigare forskning tycks dock bortse från att lantbrukare ofta tillämpar en annan form av logik än den som förutsätts gälla inom redovisningsforskning. Det verkar också förutsättas att lantbrukarna ska kunna förstå och använda den redovisningsterminologi som finns inom forskningsvärlden trots att lantbrukarna ofta saknar utbildning inom redovisning. Mot denna bakgrund undersöker denna avhandling hur lantbrukare förstår och använder redovisning.Avhandlingen bygger på det grundläggande teoretiska perspektivet att se redovisning som ett språk för att på detta sätt förklara lantbrukarnas förståelse av redovisning. Avhandlingen bygger vidare på familjeföretagsforskning, speciellt socioemotional wealth (SEW), och beslutsteori för att förklara lantbrukarnas användning av redovisningsinformation.Den empiriska studien är inspirerad av grundad teori. Det empiriska materialet utgörs främst av intervjuer med mjölkbönder i Jönköpings län. Även intervjuer med rådgivare och bankmän och vissa sekundärdata har utgjort underlag för avhandlingen.Resultatet av undersökningen visar att lantbrukare har större kunskaper vad gäller redovisning än vad tidigare forskning indikerat. Delvis kan detta förklaras av att lantbrukare använder en annan terminologi än vad som vanligtvis används inom redovisningsforskning när de beskriver redovisning. Mjölkföretag drivs vanligen som familjeföretag och denna avhandling visar på en mycket stark familjeförankring i dessa företag. Det innebär att mjölkföretag ibland (speciellt vad gäller fastigheten) prioriterar annat än finansiella mål, vilket ofta kopplas samman med en intuitiv beslutsstil. Inom redovisning förutsätts generellt att finansiella mål är eftersträvansvärda. Lantbrukarnas sätt att se på redovisning påverkar också hur den används. Även om de förstår och använder redovisning är det inte säkert att den används på det mest vinstmaximerande sättet. I stället kan SEW vara det som prioriteras. Användning av redovisning anpassas efter den situation lantbrukaren befinner sig i. Vissa delar av redovisningen ses och förstås som speglingar av verkligheten eller som framåtriktade ledtrådar. När lantbrukare förstår redovisningen på så vis, uppfattas den som användbar för beslutsfattande. Andra delar av redovisningen ses som regelföljande, eller ibland till och med som helt frikopplad från själva verksamheten. Detta gäller framför allt redovisning till Skatteverket och Jordbruksverket. Dessa redovisningar används inte för beslut, men de är ändå rationellt utformade för att uppnå bästa möjliga utfall (skatteutjämning eller jordbruksstöd).
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| 3. |
- Bernardy, Jean-Philippe, 1978, et al.
(författare)
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A comparison of C++ concepts and Haskell type classes
- 2008
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Ingår i: ACM SIGPLAN Workshop on Generic Programming 2008. Victoria, Canada, 20th September 2008. - 9781605580609 ; , s. 37-48
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Konferensbidrag (refereegranskat)abstract
- Earlier studies have introduced a list of high-level evaluation criteria to assess how well a language supports generic programming. Since each language that meets all criteria is considered generic, those criteria are not fine-grained enough to differentiate between two languages for generic programming.We refine these criteria into a taxonomy that capturesdifferences between type classes in Haskell and concepts inC++, and discuss which differences are incidental and whichones are due to other language features. The taxonomy allows for an improved understanding of language support for generic programming, and the comparison is useful for the ongoing discussions among language designers and users of both languages.
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| 4. |
- Jansson, Andreas, 1978-, et al.
(författare)
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I Heard it through the Grapevine : Market Control of Controlling Family Shareholders
- 2015
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Ingår i: Corporate governance. - : John Wiley & Sons. - 0964-8410 .- 1467-8683. ; 23:6, s. 504-518
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Tidskriftsartikel (refereegranskat)abstract
- Manuscript Type EmpiricalResearch Question/Issue This paper addresses the issue of whether controlling family shareholders are exposed to market control. The paper advances the theory that the expected performance of controlling shareholders, inferred from their track records, is constantly reflected in the market value of controlled firms.Research Findings/Insights By using event-study methodology, we show that unexpected acts that are detrimental to minority shareholder interests performed by controlling family shareholders lead to short-term negative abnormal returns in firms that otherwise are completely unaffected by the detrimental acts, but are controlled by the same family-based business group.Theoretical/Academic Implications The results shed new light on the significance of track records in corporate governance that have implications for research on informal corporate governance mechanisms, governance of family firms, and, possibly, comparative corporate governance. The results also have tentative implications for the understanding of the function of family-controlled business groups consisting of industrially unrelated firms by suggesting a function that has heretofore been neglected.Practitioner/Policy Implications The results have implications for reform work in corporate governance by showing that practitioners and regulators must consider variability in non-legal corporate governance mechanisms when analyzing and attempting to change different national corporate governance systems to achieve desired effects.
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| 5. |
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| 6. |
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| 7. |
- Rubino, Stefano, 1978-, et al.
(författare)
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In-situ contacting of nanosheets and remote EMCD
- 2009
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Ingår i: 2nd International Workshop on Remote Electron Microscopy and In Situ Studies, Gothenburg, Sweden 16-18 November 2009.
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Konferensbidrag (övrigt vetenskapligt/konstnärligt)
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| 8. |
- Smith, Dag, et al.
(författare)
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Redovisningens språk
- 2019. - 5
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- Denna bok behandlar teori och internationella standarder inom området externredovisning och är avsedd att användas på fördjupningskurser i företagsekonomi vid universitet och högskolor. Den förutsätter att läsaren har grundläggande kunskaper i externredovisning motsvarande en introducerande kurs.I bokens första del ges en teoretisk ram som innefattar användning av extern redovisning samt begrepp, mått och principer för redovisningen. I bokens andra del belyses det internationella regelverket utifrån den teori som presenteras i del I. Med det internationella regelverket avses de standarder som utgetts av IASB (International Accounting Standards Board), och som benämns IAS (International Accounting Standards) eller IFRS (International Financial Reporting Standards).I denna femte upplaga har bokens första del reviderats för att vara i linje med IASB:s nya Föreställningsram för utformning av finansiella rapporter. Bokens andra del har uppdaterats till nu gällande IAS/IFRS samt anpassats till de förändringar som skett i del I.
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| 9. |
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| 10. |
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| 11. |
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| 12. |
- Alexandersson, Anna, et al.
(författare)
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Digitalization of Bookkeeping in Small Organizations : The Case of Sweden
- 2023
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Ingår i: Handbook of Big Data and Analytics in Accounting and Auditing. - Singapore : Springer. - 9789811944604 - 9789811944598 - 9789811944628 ; , s. 133-162
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- Bookkeeping and accounting is a prevalent feature of small organizations, which has changed face quite substantially with the advent of personal computers and, later, the Internet. The emergence of digitalized accounting procedures has taken place in a nexus of different types of actors (e.g., software developers, accountancy firms and the businesses themselves), regulatory frameworks (e.g., bookkeeping laws and accounting standards) and technical frameworks (e.g., standards for software interactions with banks and tax authorities). Altogether, this has made the paths taken in this process to be largely national. In general, this process of digitalization is largely undocumented and untheorized in research despite its profound impact on practice. Against this backdrop, this chapter has a descriptive and forward-looking approach, documenting the case of how Swedish bookkeeping practices of small organizations became digitalized, which can work as a reference case for comparisons with other national contexts.
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| 13. |
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| 14. |
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| 15. |
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| 16. |
- Andersson, Anders, 1983-, et al.
(författare)
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Co-simulation architecture with pedestrian, vehicle, and traffic simulators
- 2021
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Ingår i: Actes (IFSTTAR). - : Driving Simulation Association. ; , s. 181-184
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Konferensbidrag (refereegranskat)abstract
- Automated and connected traffic systems with cooperative functionality need effective testing. One way to enable such testing is to represent the current traffic environment by co-simulating different simulators using a communication layer between the simulators for cooperative functionality. With this approach, this paper presents a platform with its included simulators (vehicle, pedestrian, and traffic simulators), the used run-time infrastructure (RTI) for co-simulation, and the connection to the Unreal Engine based visual system for the simulators. The architecture was tested with two vehicle simulators (one autonomous bus and a truck), one pedestrian simulator, and one traffic simulator connected using a cloud-based service for the RTI.
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| 17. |
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| 18. |
- Fritze, Stefan, et al.
(författare)
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Elemental distribution and fracture properties of magnetron sputtered carbon supersaturated tungsten films
- 2024
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Ingår i: Surface & Coatings Technology. - : Elsevier BV. - 0257-8972 .- 1879-3347. ; 477
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Tidskriftsartikel (refereegranskat)abstract
- The combination of strength and toughness is a major driving force for alloy design of protective coatings, and nanocrystalline tungsten (W)-alloys have shown to be promising candidates for combining strength and toughness. Here we investigate the elemental distribution and the fracture toughness of carbon (C) alloyed W thin films prepared by non-reactive magnetron sputtering. W:C films with up to ~4 at.% C crystallize in a body-centered-cubic structure with a strong 〈hh0〉texture, and no additional carbide phases are observed in the diffraction pattern. Atom probe tomography and X-ray photoelectron spectroscopy confirmed the formation of such a supersaturated solid solution. The pure W film has a hardness ~13 GPa and the W:C films exhibit a peak hardness of ~24 GPa. In-situ micromechanical cantilever bending tests show that the fracture toughness decreases from ~4.5 MPa·m1/2 for the W film to ~3.1 MPa·m1/2 for W:C films. The results show that C can significantly enhance the hardness of W thin films while retaining a high fracture toughness.
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| 19. |
- Jansson, Andreas, 1978-, et al.
(författare)
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Accounting, Inc.
- 2012
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Konferensbidrag (refereegranskat)abstract
- This paper explores the extent to which accounting for public corporations is shaped by dominant societal discourses, rather than by characteristics of the firms accounted for. With a particular focus on the Anglo-Saxon sphere that spearheaded the development of the corporation, the paper traces the development of the concept of the corporation from its medieval roots to the present day. The inquiry focuses specifically on how the concept moves between emphasising either of two basic understandings: the corporation as an aggregation of individuals and the corporation as a natural entity. The development of the corporation is related to the development of accounting for public corporations from the early 19th century to the present day, in which similar changes in the understanding of the accounting entity can be identified. Overall, the exploration indicates that accounting seems to follow changes in the concept of the corporation that has been largely shaped by legal and later economic discourse, rather than the other way around. While an increasing emphasis on an entity understanding of the corporation in accounting that took place in the late 19th and early 20th century could potentially be explained by the emergence of large, widely held public corporations, a reemphasis on the aggregation of individuals view that underlie the move towards fair value accounting since the late 20th century has no similar referent, but appears exclusively driven by changing conceptions of the accounting entity.
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| 20. |
- Jansson, Andreas, 1978-
(författare)
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Collective Action Among Shareholder Activists
- 2007
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This study addresses the problem of explaining the emergence and viability of coalitions among shareholder activists. The formation of coalitions for purposes of shareholder activism is generally unexpected from a theoretical perspective. Potential shareholder activists typically rely on the exit mechanism rather than becoming actively involved in the governance of corporations, and they tend to be in a prisoner’s dilemma type of situation, which has a non-co-operative outcome. Moreover, unless co-operation can be expected from others, no individual shareholder will make costly contributions to a coalition. Still, minority shareholder coalitions exist. The purpose of this study is to develop a model that accounts for the emergence and viability of minority shareholder coalitions. Two ideal-typical minority shareholder coalitions are developed: the offensive minority shareholder coalition, and the defensive minority shareholder coalition. These are based primarily on contractual theory (transaction cost economics, agency theory and property rights theory) and take form under the assumption that economic ends alone motivate actors. The offensive minority shareholder coalition emerges to seize an opportunity to increase share price by means of voice; it is led by a coalitional entrepreneur who carries all costs, thereby inducing co-operation from passive shareholders. The defensive minority shareholder coalition emerges to safeguard the members’ investments from risks of expropriation, which arise from increasing costs of using the exit mechanism; it is characterised by widespread active participation, since free riding further increases the risk of being expropriated. The model integrates the ideal types with results from three case studies of minority shareholder coalitions. These case studies show that under certain conditions, coalition members act as if they consider the effects of their actions on their reputation within networks of shareholders; this has implications for a coalition’s emergence and viability. The case studies further show that controlling shareholders, under certain circumstances, will tend to act as if they consider the effects of their actions on their public image as perceived by relevant (present or future) stakeholders; this places a shareholder coalition in a different bargaining position.
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| 21. |
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| 22. |
- Jansson, Andreas, 1978-, et al.
(författare)
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Digitalisation and professional scepticism of Swedish auditors
- 2023
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Ingår i: Auditing Transformation. - : Taylor & Francis. - 9781003411390 - 9781032533032 ; , s. 136-156
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- This chapter reports the results of a survey among Swedish authorised auditors, exploring the effect of the use of computer-assisted audit techniques (CAAT) on the exercise of professional scepticism of the auditor. The auditing industry is deeply affected by digitalisation and there is an ongoing debate regarding what effect increasing the use of digital tools in auditing will have on audit quality. The results are consistent with the view that the use of CAAT has a positive influence on audit quality by providing the auditor with more room for exercising professional scepticism that can increase the quality of the audit, but that this effect will primarily occur if the auditor is sufficiently sceptical as an individual. The study challenges the widely held theoretical notion that audit structure impairs the exercise of professional judgement in a professionally sceptic manner. From a practical standpoint, the study shows that CAAT can be a valuable tool in audits that, if put in the right hands, may increase audit quality.
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| 23. |
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| 24. |
- Jansson, Andreas, 1978-
(författare)
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Global financial reporting convergence : a study of the adoption of International Financial Reporting Standards by the Swedish accountancy profession
- 2020
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Ingår i: Competition & change. - : Sage Publications. - 1024-5294 .- 1477-2221. ; 24:5, s. 429-449
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Tidskriftsartikel (refereegranskat)abstract
- International Financial Reporting Standards (IFRS) is a financial reporting standard for listed corporations in more than half of the world’s countries. This wide adoption combined with its influence on accounting in countries that have not formally adopted it makes IFRS a remarkable case of far-reaching convergence. This paper develops a framework that integrates institutional theory and political economy and employs a discourse analytical approach to address the issue of why the Swedish accountancy profession came to accept and adopt IFRS. The analysis covers the professional debates regarding the measurement of the value of assets and liabilities in the main professional journal over the nearly two decades in which IFRS was gradually integrated into the local accounting standards on a voluntary basis prior to its formal adoption. The analysis emphasizes the combination of a pervasive international development discourse that stresses the significance of financial markets developing into a sense of inevitability and an elite portion of the accountancy profession with a vested interest in change. IFRS can be seen as a strategic professionalization project for the elite members of the accountancy profession which, combined with financial interests, led to its endorsement of the changes and alignment with forces of financialization.
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| 25. |
- Jansson, Andreas, 1978-
(författare)
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Governing shareholder activists: collective action problems and efficient co‑operation in shareholder coalitions
- 2009
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Konferensbidrag (refereegranskat)abstract
- Coalitions of shareholder activists potentially fill an important governance function. However, shareholder activists face a collective action problem in which potential coalition members can individually profit from withholding resources from the coalition, hoping to free ride on others’ efforts. This paper examines how shareholder activists forming coalitions overcome this collective action problem. Results from case study research suggest three feasible forms of shareholder co-operation that are analysed: the agency form of co-operation, either supported by a reputation mechanism or not, and the all-participatory form of co-operation. Agency co-operation supported by reputation is comparatively more efficient, but require that coalition members fear devalued reputation if acting opportunistically, which can be the case in coalitions emerging from private networks offering valuable benefits. The efficiency of the other forms depends on the nature of payoff from forming a coalition. Coalitions are rationally undersupplied, especially for shareholders for whom reputation-supported co-operation is unavailable.
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| 26. |
- Jansson, Andreas, 1978-, et al.
(författare)
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Has the introduction of IFRS improved accounting quality? A comparative study of five countries
- 2012
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Konferensbidrag (refereegranskat)abstract
- This paper investigates whether the implementation of International Financial Reporting Standards (IFRS) has increased accounting quality. Previous research has primarily explored the effects of IFRS on accounting quality as measured through the use of value relevance, timely loss recognition and earnings management. In contrast, this paper employs a measure of accounting quality that is based on the use of accounting information, namely, the performance of financial analysts. The sample encompasses nearly 2,500 publicly traded firms, all followed by analysts, from 1996-2009. The sample covers five European countries (Sweden, Netherlands, France, Germany and the United Kingdom (the UK)), each with different legal and accounting traditions. We use quantile regressions to estimate the impact of IFRS while simultaneously considering that most prediction errors are small and are most likely random and unaffected by the accounting standard being followed. Our results suggest that IFRS have had no effect on analysts’ average ability to accurately forecast firms’ earnings per share. In all countries except the UK, IFRS have led to higher consistency in analyst forecasts. The impact of IFRS is not more pronounced in firms that are more affected by their asset measurement methods. The results suggest that in countries where prior GAAP differ from IFRS, IFRS may have the effect of presenting more consistent but not more accurate pictures of firms for analysts.
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| 27. |
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| 28. |
- Jansson, Andreas, et al.
(författare)
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Heard it through the grapevine : Reputational control of European business groups with a controlling shareholder
- 2010
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Konferensbidrag (refereegranskat)abstract
- Comparative corporate governance research has recently emphasized the relationship between formal shareholder protection and a number of firm and country-level outcomes, such as breadth and depth of national stock markets and minority expropriation. Stronger formal protection of minority shareholders is argued to lead to lesser opportunities for management or controlling shareholders to expropriate minority investors, and therefore make external funds, both domestic and international, more readily available for financing firms and ownership more dispersed. European countries display a substantial variety on these dimensions. The UK, on the one hand, has comparatively strict formal minority protection, broad and deep stock markets and dispersed ownership, while most continental European countries, on the other hand, generally have less strict formal minority protection, smaller stock markets and more concentrated ownership. There are, however, notable exceptions to this pattern. Swedish corporate governance, for example, paradoxically combines concentrated ownership, widespread use of instruments to separate cash-flow from voting rights, and moderate formal minority protection with a broad and deep stock market, large foreign ownership and comparatively limited minority expropriation. In this paper we propose that Swedish controlling owners’ widespread propensity for forming business groups combining many, often industrially unrelated, formally independent firms help resolve this puzzle. Controlling shareholders with a reputation for acting in the interest of minority shareholders, as most Swedish controlling shareholders arguably have, can capitalize on this reputation by a lower cost of capital; a benefit which is likely to be transferable across firms. However, while forming a business group allows controlling shareholder to capitalize on their reputation, the cost of acting in ways harming minority shareholders is also raised, as a devalued reputation affect all firms in the business group. We present empirical evidence that consistently show that forced delistings in the context of minority protests lead to negative abnormal returns in firms unaffected by the harmful acts, but in which the controlling shareholder orchestrating the delisting holds a significant stake. Business groups exist in different forms and with different frequencies in most European countries and the paper thus sheds light on a governance mechanisms that potentially is of major importance for understanding corporate governance in a number of European countries characterized by concentrated ownership and, in law, relatively unprotected minority shareholders.
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| 29. |
- Jansson, Andreas, 1978-
(författare)
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No Exit! : The logic of defensive shareholder activism
- 2014
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Ingår i: Corporate Board. - : Virtus Interpress. - 1810-8601 .- 2312-2722. ; 10:2, s. 16-31
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Tidskriftsartikel (refereegranskat)abstract
- This paper examines the issue of what motivates shareholder activism. The standard explanation portrays shareholder activism as a response to poor corporate performance, but the empirical literature provides inconclusive support, indicating the need for alternative or complementary explanations. This paper contributes to the literature by showing, with the help of a case study, that shareholder activism can also be a response to increasing costs for exiting the investment, making outside shareholders increasingly exposed to expropriation risks. Significant expropriation risk can antecede a defensive type of shareholder activism characterized by intensified monitoring and reactive intervention to fend off expropriation attempts, which differs from the standard explanation in both motivation and outcome.
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| 30. |
- Jansson, Andreas, 1978-
(författare)
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“Real Owners” and “Common Investors” : Institutional Logics and the Media as a Governance Mechanism
- 2013
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Ingår i: Corporate governance. - : Wiley. - 0964-8410 .- 1467-8683. ; 21:1, s. 7-25
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Tidskriftsartikel (refereegranskat)abstract
- Manuscript Type: EmpiricalResearch Question/Issue: Based on an analysis of Swedish press material covering two corporate scandals, this paper reveals the institutional logic propagated by the Swedish press pertaining to large shareholders and the relationship between this institutional logic and the attribution of blame for the scandals to shareholders by the press.Research Findings/Insights: The results reveal an institutional logic with a clear notion of what constitutes a “real owner,” which is reminiscent of an understanding of ownership and control prevalent in the literature before the emergence of agency theory. Real owners are associated with moderation of management, responsibility, long-termism, and legitimate influence in the firm. In response to scandals, this institutional logic leads the Swedish press to question the “realness” of an existing controlling shareholder or, if no controlling shareholder exists, to blame the problem on the absence of a real owner.Theoretical/Academic Implications: It is important to understand the institutional logic propagated by the press to see how the media functions as a governance mechanism, since a given institutional logic leads the media to “name and shame” in specific ways. The institutional logic propagated by the Swedish press differs from what previous research has indicated is prevalent in the US, suggesting that the media as a governance mechanism has different effects in different countries.Practitioner/Policy Implications: This paper illustrates the importance of understanding prevalent informal norms when predicting effects of corporate governance reform and suggests that these informal aspects are highly path dependent.
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| 31. |
- Jansson, Andreas, 1978-
(författare)
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Sensemaking of corporate scandals in the media
- 2009
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Konferensbidrag (refereegranskat)abstract
- Corporate scandals, though typically complex occurrences with no self-evident cause, often prompt widespread changes in the governance of large corporations aimed at preventing recurrences. This paper explores how two high-profile Swedish corporate scandals are made sense of by the media – an important agent for instigating corporate governance changes. Three main models of sensemaking are identified. Sensemaking emphasising personal attributes explains the scandals as the result of ill-motivated and/or morally corrupted individuals. Sensemaking emphasising balances of power explains the scandals as the result of a disrupted balance of power, providing management opportunity to enrich themselves at the expense of some powerless stakeholder. Sensemaking emphasising institutional failure explains the scandals as the result of poor regulation. Different ways of making sense of the scandals renders different policy prescriptions to be promoted. Ideological orientation of newspapers appears to account for a lot of the variability in sensemaking models applied.
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| 32. |
- Jansson, Andreas, et al.
(författare)
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Shareholder primacy and shareholder prominence : Swedish corporate law and the corporate purpose 1848-2005
- 2017
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Konferensbidrag (refereegranskat)abstract
- Despite evidence of global legal convergence in corporate law, Swedish corporate law does not recognize the interest of the corporate entity. Rather, the corporate purpose is explicitly defined as profit generation on behalf of the shareholders. Although this is not fully comparable to the normative stance of shareholder primacy, it is a stance of shareholder prominence. In this paper we trace this position in Swedish legal thinking regarding the corporation, and throughout history, drawing on Sewells eventful temporality approach. We find strong indications of foreign influence on Swedish corporate law, from its introduction in 1848 until the last revision in 2005, although the shareholder prominence position is linked to internal developments in the 1930s: contemporary legal thinking, conservatism of the legal profession and the economic disasters following the Kreuger-crash. This path dependent development led to an inert institution of shareholder prominence, strongly rejecting legal change.
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| 33. |
- Jansson, Andreas, 1978-
(författare)
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Stigmatisation of elite actors in corporate scandals : the role of meaning making in the media
- 2016
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Ingår i: Culture and Organization. - : Taylor & Francis. - 1475-9551 .- 1477-2760. ; 22:5, s. 383-408
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Tidskriftsartikel (refereegranskat)abstract
- Corporate scandals sometimes result in social devaluation and stigma for elite actors. This paper explores the linkage between the meaning-making processes that pertain to corporate scandals in the media and the outcome of stigma in two Swedish cases: the Skandia and ABB scandals. Several discursive strategies are identified that support two meaning-making processes that mediate between corporate acts and the stigmatisation of elite actors: the labelling of the acts as illegitimate and the transformation of the illegitimate act into evidence of some deeply discrediting attributes of elite organisational actors. The paper contributes to the literature on stigmatisation by elaborating on the concept of scandal-induced stigmatisation of elite actors, integrating a more sophisticated understanding of discursive legitimation, and introducing the characteristics of meaning making in the media as a mechanism that links corporate acts to the stigmatisation of elite corporate actors.
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| 34. |
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| 35. |
- Jansson, Andreas, 1978-
(författare)
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The making of Deviants: Media-based social control exertion around corporate scandals
- 2009
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Konferensbidrag (refereegranskat)abstract
- This paper explores how top-tier corporate actors become recognised as violators of legitimate informal norms in the media during the course of two Swedish corporate scandals. Analysis of a large press material illustrates the contested nature of this process. A charge process promotes the image of the alleged norm violators as perpetual outsiders characterised by corrupted morals, who have by violating legitimate norms committed unacceptable acts victimising the innocent. Resistance to this process promotes the image of the norm as socially harmful, the agents of the charge process as non-credible, and provides counter images to the scandals suggesting different ascriptions of culpability. Attempts at re-establishing social control increase with the growing acceptance of the image that a legitimate norm has been violated, transmitting images confirming the norm and the enforcement system, and turning the events into moralising tales or ostracising norm violators who fail to show remorse.
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| 36. |
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| 37. |
- Jansson, Andreas, 1978-
(författare)
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Varför frivillig redovisning?
- 2009
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Ingår i: Från Barkbröd till ciabatta - kreativitet och kontroll inom ekonomistyrning: En generationsväxlingsbok tillägnad: Lars-Göran Aidemark, Göran Andersson, Torbjörn Bredenlöw, Tomas Prenkert. - Växjö : Växjö University Press. - 9789176366677 ; , s. 157-174
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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| 38. |
- Jansson, Maria, 1977, et al.
(författare)
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How experience affects assessment – a longitudinal study of assessment of university students’ essays
- 2019
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Ingår i: Studies in Higher Education. - : Informa UK Limited. - 0307-5079 .- 1470-174X. ; 44:4, s. 719-732
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Tidskriftsartikel (refereegranskat)abstract
- The study shows how experience changes the way examiners assess students ’ essays. Using a large number of written assessments, 192 examiners were followed over a period of five years, and the contents of their assessments were analysed both quantitatively and qualitatively. Multilevel regression analysis revealed that, with experience, examiners tended to make more positive remarks and provide more instructions. Qualitative analysis of the assessments showed that, with experience, some examiners tended to use less menu-marking and write more freely, providing instructions for the students rather than limiting themselves to evaluative text only. The assumption that it would be harder to govern examiners with more experience found no support in our study.
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| 39. |
- Jansson, Olle, 1978-, et al.
(författare)
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Country Report Sweden
- 2016
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Ingår i: Comparative study on investigative journalism. - Saarbrücken : Saarbrücker Verlag für Rechtswissenschaften. - 3861942690 - 9783861942696 ; , s. 584-
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Konferensbidrag (populärvet., debatt m.m.)
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| 40. |
- Malinovschi, Andrei, 1978-, et al.
(författare)
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Assessment of Global Lung Function Initiative (GLI) reference equations for diffusing capacity in relation to respiratory burden in the Swedish CArdioPulmonary bioImage Study (SCAPIS)
- 2020
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Ingår i: European Respiratory Journal. - Lausanne, Switzerland : European Respiratory Society (ERS). - 0903-1936 .- 1399-3003. ; 56:2
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Tidskriftsartikel (refereegranskat)abstract
- The Global Lung Function Initiative (GLI) has recently published international reference values for diffusing capacity of the lung for carbon monoxide (DLCO). Lower limit of normal (LLN), i.e. the 5th percentile, usually defines impaired DLCO. We examined if the GLI LLN for DLCO differs from the LLN in a Swedish population of healthy, never-smoking individuals and how any such differences affect identification of subjects with respiratory burden.Spirometry, DLCO, chest high-resolution computed tomography (HRCT) and questionnaires were obtained from the first 15 040 participants, aged 50–64 years, of the Swedish CArdioPulmonary bioImage Study (SCAPIS). Both GLI reference values and the lambda-mu-sigma (LMS) method were used to define the LLN in asymptomatic never-smokers without respiratory disease (n=4903, of which 2329 were women).Both the median and LLN for DLCO from SCAPIS were above the median and LLN from the GLI (p<0.05). The prevalence of DLCO DLCO >GLI LLN but DLCO >GLI LLN but versus 4.5%, p<0.001), chronic airflow limitation (8.5% versus 3.9%, p<0.001) and chronic bronchitis (8.3% versus 4.4%, p<0.01) than subjects (n=13 600) with normal DLCO (>GLI LLN and >SCAPIS LLN). No differences were found with regard to physician-diagnosed asthma.The GLI LLN for DLCO is lower than the estimated LLN in healthy, never-smoking, middle-aged Swedish adults. Individuals with DLCO above the GLI LLN but below the SCAPIS LLN had, to a larger extent, an increased respiratory burden. This suggests clinical implications for choosing an adequate LLN for studied populations.
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| 41. |
- Veldman, Jeroen, et al.
(författare)
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Planetary boundaries and corporate reporting : the role of the conceptual basis of the corporation
- 2020
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Ingår i: Accounting, Economics, and Law. - : Walter de Gruyter. - 2194-6051 .- 2152-2820. ; 10:2
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Tidskriftsartikel (refereegranskat)abstract
- There is a broad call to integrate planetary boundaries and life-cycle based reporting into accounting theory and reporting standards. Although many practitioners back this call, including insurers, shareholders with a long-term orientation, and company law specialists who suggest that the inclusion of long-term stakeholder interests is necessary to counter both corporate and systemic risks, it remains unanswered. We argue that dominant assumptions about the status and architecture of corporations in corporate governance theory stand at the centre of this unanswered call in accounting theory and practice. As the status of the public corporation is interpreted as a nexus of contracts and its architecture as a restricted dyadic relation between ‘principals’ and ‘agents’, the object and audience for corporate reports are restricted to a very specific set of actors, interests and time-horizons. We argue that this conceptual setup unduly restricts notions of accountability and is connected to a specific notion of political economy. A broadening of reporting standards needs, therefore, to be accompanied by a critical assessment of the assumed object and audience of reporting in corporate governance theory.
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