1. |
- Bourdet, Yves, et al.
(author)
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Emigrants' remittances and Dutch Disease in Cape Verde
- 2003
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Reports (other academic/artistic)abstract
- Emigrants’ remittances have increased rapidly over the past two decades. While earlier studies have focused on their microeconomic effect on incomes and poverty in recipient countries, the present study concentrates on the macroeconomic impact of remittances on the real exchange rate in Cape Verde. A main conclusion is that remittances give rise to a sort of Dutch Disease effect and thereby have an adverse effect on the competitiveness of the tradable sector. The magnitude of this effect in Cape Verde is not that large, however. The changing orientation of official aid to more growth-oriented aid, combined with a more export-oriented domestic policy, has contributed to limiting the adverse impact of emigrants’ remittances on the competitiveness of the Cape Verdean economy.
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2. |
- Broberg, Pernilla, 1981-, et al.
(author)
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Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
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Reports (other academic/artistic)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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3. |
- Broberg, Pernilla, et al.
(author)
-
Why reduce profit? : accounting choice of impairments in Swedish listed corporations
- 2007
-
Book (other academic/artistic)abstract
- Accounting choice has been explained mainly by two separate theories, positive accounting theory (PAT) and institutional theory (IT). The two theories are used in conjunction in this paper in order to derive an eclectic explanation of accounting choice. We term the effort an “eclectic accounting theory” (EAT). The theory is tested by deriving hypotheses about the choices for determining impairments according to IAS 36 (Impairment of Assets). The hypotheses are evaluated on a sample of 608 company-years of listed Swedish corporations during the years 2002–2004. Our model of general factors influencing accounting choice was able to predict 10% of the variance, indicating that the choice of impairments is induced by general business factors, institutional factors, and agency.
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4. |
- Colla, Piero, et al.
(author)
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Dialog : från samtal till text
- 2003
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Reports (other academic/artistic)abstract
- Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto.Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.
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5. |
- Colla, Piero, et al.
(author)
-
Dialog : från samtal till text
- 2003
-
Book (other academic/artistic)abstract
- Att denna artikel presenteras i form av dialog är inte så mycket för att anknyta till den sokratiska traditionen eller till 1700-talets franska brevromaner, utan för att vara trogen minnet av en förlorad vän, Richard Sotto. Utbildad sociolog, musiker och fäktmästare, utmärkte Richard Sotto (Paris 1946 - Lund 2002) sig genom sin envishet i att förankra den företagsekonomiska forskingen i filosofin. Den vana författarna genom åren fått att utbyta idéer och frågeställningar med honom får i och med hans oväntade bortgång ett hastigt slut. Samtidigt är det först genom hans bortgång som författarna möts. De bestämmer sig då för att utforska det tanke- och arbetssätt som kännetecknade den person som på ett så avgörande sätt påverkat deras första steg in i forksningsvärlden. Detta har resulterat i denna dialog genom vilken de önskar både hedra en försvunnen vän såväl som plädera för en förankring av forskarens erfarenhet i historien och subjektiviteten.
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6. |
- Collin, Sven-Olof, 1957-, et al.
(author)
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Conflict resolution as a board's functional emphasis : empirical evidence in non-for profit riding schools
- 2005
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Reports (other academic/artistic)abstract
- Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.
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7. |
- Collin, Sven-Olof, et al.
(author)
-
Conflict resolution as a board's functional emphasis : empirical evidence in non-for profit riding schools
- 2005
-
Book (other academic/artistic)abstract
- Cross-sectional comparisons of costs for municipal services have become more and more common. This article aims to show that these comparisons do not give a true and fair view due to lack of harmonisation in the accounting standards within the local government sector. The article is based on a survey of Swedish water and sewage enterprises. Emphasises has been put on transactions that affects the cost of depreciation and cost of capital tied up in assets.
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8. |
- Collin, Sven-Olof, 1957-, et al.
(author)
-
Corporate governance and corporate entrepreneurship in public associations : the case of the riding school
- 2003
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Reports (other academic/artistic)abstract
- A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and development. An empirical analysis of a public association with both public and private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development of the firm. On the other hand, the emphasis of the control function of the board creates a strong management position, which could imply a dynamic development. Thus, our main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.
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9. |
- Collin, Sven-Olof, et al.
(author)
-
Corporate governance and corporate entrepreneurship in public associations : the case of the riding school
- 2003
-
Book (other academic/artistic)abstract
- A comprehensive theory of the firm has to consider both the governance and the development of the firm. We propose a integrative model of governance and development. An empirical analysis of a public association with both public and private characteristics shows that these two processes influence each other. Our findings indicate that member influence implies a conservative development of the firm. On the other hand, the emphasis of the control function of the board creates a strong management position, which could imply a dynamic development. Thus, our main conclusion about the association is that the governance relationship between the members and the management of the association influences the developmental capacity of the association.
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10. |
- Collin, Sven-Olof, 1957-
(author)
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Corporate governance through the creation of a managerial class
- 2003
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Reports (other academic/artistic)abstract
- The aim of the paper is to broaden the field of corporate governance from the behaviour of managers and structures influencing the behaviour, to the creation of the managerial class. This is accomplished through the use of theories from the organisational level, explaining selection of managers, and including the macro level concept of hegemony, supporting the enforcement of preference similarity within the class of managers.
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