| 1. |
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| 2. |
- Andersson, Mats, et al.
(author)
-
Marginal railway track renewal costs : A survival data approach
- 2016
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In: Transportation Research Part A. - : Elsevier BV. - 0965-8564 .- 1879-2375. ; 87, s. 68-77
-
Journal article (peer-reviewed)abstract
- In this paper, renewal costs for railway tracks are investigated using survival analysis. The purpose is to derive the effect from increased traffic volumes on rail renewal cycle lengths and to calculate associated marginal costs. A flow sample of censored data containing almost 1300 observations on the Swedish main railway network is used. We specify Weibull regression models, and estimate deterioration elasticities for total tonnage as well as for passenger and freight tonnages separately. Marginal costs are calculated as a change in present values of renewal costs from premature renewal following increased traffic volumes. The marginal cost for total tonnage is estimated to approximately SEK 0.002 per gross ton kilometre.
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| 3. |
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| 4. |
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| 5. |
- Björklund, Gunilla, 1973-, et al.
(author)
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Att bedöma säkerhetsnivån på spårbunden trafik i Sverige : en granskning av Transportstyrelsens befintliga data och förslag på fördjupade analyser
- 2016
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Reports (other academic/artistic)abstract
- Detta notat innehåller en analys av Transportstyrelsens befintliga data utifrån kraven på att bedöma säkerhetsnivån på spårbunden trafik i Sverige. Uppdraget från Transportstyrelsen var att visa om den information som behövs är tillgänglig via befintliga system eller om det finns ett utökat behov av datainsamling och i så fall vilken och hur denna ska samlas in. I uppdraget ingick även att ge förslag till områden för fördjupad analys. I notatet ges först en kort beskrivning av Transportstyrelsens interna IT-system TRAP händelse där man registrerar allvarliga olyckor, tillbud och väsentliga fel/brister som rapporterats in av verksamhetsutövare. Forskarna har också gjort en bedömning av möjligheterna att ta fram uppgifter om säkerhetsindikatorer, bestämda av Europeiska Kommissionen, ur TRAP händelse, istället för genom en årlig säkerhetsrapport från verksamhetsutövarna så som det sker idag. Därefter kommer vi ge förslag till hur den befintliga uppföljning av olyckor och riskfaktorer kan förfinas, vilka analysmodeller som är tänkbara och slutligen ge förslag på ytterligare datainsamling för att kunna genomföra fördjupade analyser. Transportstyrelsen har redan idag en stor mängd information gällande spårbunden trafik i sina register (till exempel händelseregister, fordonsregister, företagsregister och infrastrukturregister), vilka är samlade i systemet TRAP. Genom att göra fler av variablerna i denna informationsmängd sökbara, att i större grad möjliggöra för kombinerade uttag ur olika register inom Transportstyrelsen och även att kombinera dem med andra myndigheters register (till exempel för att få information om trafikmängder) skulle många fler fördjupade analyser kunna göras för att studera orsaker till olyckor och tillbud inom spårbunden trafik. Viss typ av information saknas dock gällande många händelser och mer resurser än idag, både från Transportstyrelsens och från verksamhetsutövarnas håll, bör i sådana fall läggas på att komplettera uppgifterna. Även uppgifter kring de gemensamma säkerhetsindikatorerna borde läggas in i händelseregistret för att kunna undersöka sambandet mellan indikatorerna och typ av fordon, infrastruktur, verksamhetsutövare etc.
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| 6. |
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| 7. |
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| 8. |
- Carlsson, Jörgen, et al.
(author)
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Kommunala koncerner : En studie av bolagsstrukturer, budgetar och ägardirektiv
- 2020
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Reports (other academic/artistic)abstract
- Utvecklingen mot mer komplicerade kommunala koncerner förändrar förutsättningarna för och ställer andra krav på kommunal koncernstyrning. Syftet med denna studie är att kartlägga dels hur de kommunala koncernerna i Skånes kommuner är strukturerade, dels hur den formella styrningen av dessa koncerner är utformad. Fokus är på andra organisationsformer i den kommunala koncernen än nämnds- och förvaltningsorganisationen, särskilt bolag och kommunalförbund. Rapporten har delats in i två delar: Koncernstrukturer och Styrdokument.
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| 9. |
- Carlsson, Jörgen, et al.
(author)
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Mandolin AB : Ett praktikfall i redovisning och ekonomisk analys
- 2023. - 1
-
Book (pop. science, debate, etc.)abstract
- Mandolin AB är ett praktikfall i bokföring, bokslut och ekonomisk analys. I praktikfallet ingår att sköta den löpande bokföringen, ta fram bokslut och årsredovisning samt att göra ekonomiska analyser av företaget Mandolin AB. Praktikfallet syftar till att ge ett helhetsperspektiv på arbetet med ekonomisk rapportering i ett mindre företag, inklusive praktisk kunskap om och förståelse för bokförings- och bokslutslogik. Praktikfallet innehåller, utöver ett autentiskt bokföringsmaterial, textavsnitt om de sakområden som behandlas samt uppgifts- och arbetsbeskrivningar. Vägledning lämnas till särskilt intressanta eller svåra bokföringsposter och bedömningar.
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| 10. |
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| 11. |
- Carlsson, Jörgen, et al.
(author)
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Sammanställd redovisning : En kartläggning av Sveriges kommuners årsredovisningar
- 2016
-
Reports (other academic/artistic)abstract
- Betydande delar av den kommunala verksamheten bedrivs utanför nämnds- och förvaltningsorganisationen, i bolag, kommunalförbund etc. En stor del avSveriges kommuners tillgångar, åtaganden och kostnader redovisas därför inte iförvaltningsorganisationen. Av den anledningen är den sammanställda redovisningen, den ”kommunala koncernredovisningen” betydelsefull, för att visa hela kommunens ekonomi, och därmed ekonomiska hushållning. Trots att det, ur såväl ett meborgarperspektiv som ett styrningsperspektiv, borde vara intressant att visa kommunens samlade tillgångar, skulder och kostnader visar denna studie av Sveriges kommuners årsredovisningar för 2014 att den sammanställda redovisningen tillmäts relativt liten betydelse. Detta visar sig bl.a. genom att den sammanställda redovisningen i förvaltningsberättelsen, och i analysen av kommunernas ekonomi, ges ett begränsat utrymme och en undanskymd plats. Även i årsredovisningarnas mer tekniska delar, där resultat och balansräkningar presenteras, redovisningsprinciper beskrivs och tilläggsupplysningar lämnas, finns betydande brister. Studiens sammanfattande slutsats är att förbättrad kvalitet och analys av den sammanställda redovisningen är nödvändig om denna ska kunna användas för ledning och styrning av den kommunala verksamheten
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| 12. |
- Carlsson, Jörgen, et al.
(author)
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Sammanställd redovisning i förgrunden eller bakgrunden : En kartläggning av Skånes kommuners årsredovisningar
- 2016
-
Reports (other academic/artistic)abstract
- Betydande delar av denkommunalaverksamhetenbedrivs utanför nämnds-och förvaltningsorganisationen, i bolag, kommunalförbund etc. En stor del av kommunernas tillgångar, åtaganden och kostnader redovisas därför inte i förvaltningsorganisationen. Därför är den sammanställda redovisningen, ”kommunal koncernredovisning” betydelsefull,för att visa hela kommunens ekonomi, och därmed ekonomiska hushållning.Trots att det, ur såväl ett meborgarperspektiv som ett styrningsperspektiv,borde vara intressant att visa kommunens samlade tillgångar, skulderoch kostnader visar denna studie av de skånska kommunernas årsredovisningar för 2014 att den sammanställda redovisningen tillmäts relativt liten betydelse. Detta visar sigbl.a.genomattkommuner vid övergripande presentation avverksamheternaendast lämnar ett fåtal, oftast intenågon, uppgift från den sammanställdaredovisningen. Även i förvaltningsberättelsen gesden sammanställda redovisningenbegränsat utrymme ochen undanskymd plats.För årsredovisningens mer tekniska delar där resultat-och balansräkningar presenteras, redovisningsprinciper beskrivs och tilläggsupplysningar lämnas finner viatt det finns en stor förbättringspotential. Förbättrad kvalitet och analys av den sammanställda redovisningen torde också varanödvändig om dennaska kunna användas för ledning och styrning av hela den kommunala verksamheten.
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| 13. |
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| 14. |
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| 15. |
- Collin, Sven-Olof Yrjö, 1957-, et al.
(author)
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Explaining municipal audit costs in Sweden : Reconsidering the political environment, the municipal organisation and the audit market
- 2017
-
In: Financial Accountability and Management. - : Wiley-Blackwell Publishing Inc.. - 0267-4424 .- 1468-0408. ; 33:4, s. 391-405
-
Journal article (peer-reviewed)abstract
- With the purpose of explaining professional audit costs in Swedish municipalities, we hypothesised that audit costs are partly driven by various signalling and monitoring incentives in order to manage stakeholder relationships. Our model of the determinants of audit costs was tested on data from Swedish municipalities, thus extending the study of audit costs to political organisations in a Scandinavian institutional context. The test supported to some extent the traditional propositions of organisational complexity, risk and market determinants, as well as the proposition of the political environment. Our results indicate that audit costs are used to signal accountability, thereby suggesting that audit as a signal could be managed without managing professional auditors.
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| 16. |
- Degerman, Sofie, et al.
(author)
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Long Leukocyte Telomere Length at Diagnosis Is a Risk Factor for Dementia Progression in Idiopathic Parkinsonism
- 2014
-
In: PLOS ONE. - : Public Library of Science (PLoS). - 1932-6203. ; 9:12
-
Journal article (peer-reviewed)abstract
- Telomere length (TL) is regarded as a marker of cellular aging due to the gradual shortening by each cell division, but is influenced by a number of factors including oxidative stress and inflammation. Parkinson's disease and atypical forms of parkinsonism occur mainly in the elderly, with oxidative stress and inflammation in afflicted cells. In this study the relationship between blood TL and prognosis of 168 patients with idiopathic parkinsonism (136 Parkinson's disease [PD], 17 Progressive Supranuclear Palsy [PSP], and 15 Multiple System Atrophy [MSA]) and 30 controls was investigated. TL and motor and cognitive performance were assessed at baseline (diagnosis) and repeatedly up to three to five years follow up. No difference in TL between controls and patients was shown at baseline, nor any significant difference in TL stability or attrition during follow up. Interestingly, a significant relationship between TL at diagnosis and cognitive phenotype at follow up in PD and PSP patients was found, with longer mean TL at diagnosis in patients that developed dementia within three years.
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| 17. |
- Donatella, Pierre, et al.
(author)
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Covid-19-krisen och årsredovisningens aktualitet
- 2021
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In: Kommunal ekonomi. - Gävle. - 0282-0099. ; :4, s. 42-44
-
Journal article (other academic/artistic)abstract
- Den 1 februari 2020 klassades covid-19 som en sammhällsfarlig sjukdom. Händelseförloppet och tidpunkten väckte frågan om i vilken usträckning pandemin fångadess upp i kommuners årsredovisning som väsentlig händelse efter balansdagen. Svaret ledde också fram till mer grundläggande frågor kring årsredovisningens aktualitet.
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| 18. |
- Donatella, Pierre, et al.
(author)
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Do audit firm and audit cost/fee influence earnings management in Swedish municipalities?
- 2017
-
In: 40th Annual Congress of the European Accounting Association 2017, 10-12 May, Valencia, Spain..
-
Conference paper (other academic/artistic)abstract
- Previous research on the private sector shows that auditors and auditing firms are important actors in ensuring and institutionalising high quality reporting based on accrual- and principle-based accounting standards. The aim of this study is to explore whether audit firms and audit costs/fees influence Swedish municipalities probability of applying earnings management, by discretionary accruals, in their annual accounts. The empirical data, which covered the financial years 201 – 2013, were handpicked from annual reports or retrieved from other sources. In general, our study shows that the probability of earnings management increased if the audit cost/fees increased. However, there were differences regarding the probability of earnings management, depending on which audit firm was engaged. This implies that audit quality is a factor that affects the probability of earnings management in Swedish municipalities. The study also indicates that different audit firms make different trade-offs between professional versus commercial logics, and that this is reflected in the clients' propensity to engage in earnings management.
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| 19. |
- Donatella, Pierre, et al.
(author)
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Do audit firm and audit costs/fees influence earnings management in Swedish municipalities?
- 2019
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In: International Review of Administrative Sciences. - : SAGE Publications. - 0020-8523 .- 1461-7226. ; 85:4, s. 673-691
-
Journal article (peer-reviewed)abstract
- Previous research on the private sector shows that auditors and auditing firms are important actors in ensuring high-quality reporting based on accrual accounting. The aim of this study is to explore whether audit firms and audit costs/fees influence municipalities’ probability of applying earnings management in their annual accounts. The empirical data, which covered the financial years 2011–13, were handpicked from annual reports or retrieved from other sources. In general, our study shows that the probability of earnings management increased if audit costs/fees increased. However, there were differences regarding the probability of earnings management relating to which audit firm was engaged. This implies that audit quality is a factor that affects the probability of earnings management in Swedish municipalities. The study also indicates that different audit firms make different trade-offs between professional versus com- mercial logics, and that this is reflected in the clients’ propensity to engage in earnings management.
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| 20. |
- Donatella, Pierre, et al.
(author)
-
Mer pengar, bättre revision? En studie av om kvaliteten på yrkesrevisionen påverkas av erhållna resurser
- 2017
-
Reports (other academic/artistic)abstract
- En förklaring till bristande revisionskvalitet i den kommunala sektorn, som ofta lyfts fram av både kritikerna och förespråkarna av nuvarande ordning, är bristen på resurser. Det vi vet från tidigare studier är att hur mycket resurser som läggs på revision och sakkunniga biträden varierar betydligt mellan landets kommuner, men det saknas empiriska studier om hur olika resursnivåer påverkar revisionens kvalitet. Syftet med föreliggande studie är att ta reda på om kvaliteten på yrkesrevisionen påverkas av erhållna resurser. En vanligt förekommande definition av revisionskvalitet är revisorernas förmåga att upptäcka, rapportera eller förhindra fel i redovisningen. För att studera sambandet mellan resurser och revisionskvalitet har vi i föreliggande studie undersökt om förekomsten av redovisningsfel i form av så kallad artificiell styrning av resultat påverkas av de resurser som kommunen lägger på yrkesrevision, dvs. arvode till sakkunnigbiträden. Tvärtemot det grundläggande antagandet om att mer resurser innebär högre revisionskvalitet, vilket i sin tur borde motverka förekomsten av artificiell styrning av resultat, så indikerar våra resultat snarare på det motsatta sambandet. Sannolikheten för att kommunens redovisning påverkats av artificiell resultatstyrning ökar med mer resurser till professionell revision. Detta samband varierar emellertid beroende av vilken revisionsbyrå man anlitar, vilket torde innebära att olika byråer väger ”affären” mot det professionella uppdraget på olika sätt. Att dra slutsatsen att revision i sig skulle ha en negativ inverkan på redovisningskvaliteten är naturligtvis ingen rimlig slutsats, utan slutsatsen av denna studie blir att med det legala och institutionella ramverk som omgärdar den kommunala revisionen (och redovisningen) så leder inte nödvändigtvis mer resurser till bättre kvalitet. Även frågor om oberoende, ansvarighet, incitament och kompetens måste beaktas.
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| 21. |
- Donatella, Pierre, et al.
(author)
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Ologisk kritik mot ny redovisningslag
- 2016
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In: Kommunal ekonomi. - : Kommunalekonomernas förening. - 0282-0099. ; 2016:5
-
Journal article (pop. science, debate, etc.)
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| 22. |
- Donatella, Pierre, et al.
(author)
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Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
- 2022
-
In: Journal of Public Budgeting, Accounting and Financial Management. - : Emerald Group Publishing Limited. - 1096-3367 .- 1945-1814. ; 34:6, s. 117-136
-
Journal article (peer-reviewed)abstract
- Purpose – This paper focuses on the extent to which Swedish municipalities identified and communicatedrisks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent thesituational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19information as a subsequent event in the annual reports of 2019.Design/methodology/approach – Logistic regression models were used to estimate COVID-19 disclosure asa subsequent event. Data were handpicked from annual reports, audit reports and meeting minutes, or wereretrieved from publicly available sources.Findings – Regression results indicate that municipalities issuing their annual report in a later stage of thepandemic, in regions with a higher number of confirmed COVID-19 cases, were more likely to discloseCOVID-19 information as a subsequent event. However, the municipal factors used to capture the risk of asevere impact of the COVID-19 outbreak were not of major importance. In line with previous research, thisstudy shows that political and institutional factors have explanatory power in predicting and explainingaccounting disclosure choices.Originality/value – This paper contributes to research on accounting disclosures in urgent crises and on thespecific topic of subsequent events in the public sector. Few studies address subsequent events in a corporatesetting and, to the best of the authors’ knowledge, none do so in the context of the public sector. This paper alsooffers insight into how explanatory factors, previously tested under normal conditions and circumstances,influence disclosure choices in an early stage of a health crisis characterized by uncertainty regarding bothoccurrence and consequences.
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| 23. |
- Donatella, Pierre, et al.
(author)
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Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
- 2022
-
In: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367. ; 34:6, s. 117-136
-
Journal article (peer-reviewed)abstract
- Purpose: This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Design/methodology/approach: Logistic regression models were used to estimate COVID-19 disclosure as a subsequent event. Data were handpicked from annual reports, audit reports and meeting minutes, or were retrieved from publicly available sources. Findings: Regression results indicate that municipalities issuing their annual report in a later stage of the pandemic, in regions with a higher number of confirmed COVID-19 cases, were more likely to disclose COVID-19 information as a subsequent event. However, the municipal factors used to capture the risk of a severe impact of the COVID-19 outbreak were not of major importance. In line with previous research, this study shows that political and institutional factors have explanatory power in predicting and explaining accounting disclosure choices. Originality/value: This paper contributes to research on accounting disclosures in urgent crises and on the specific topic of subsequent events in the public sector. Few studies address subsequent events in a corporate setting and, to the best of the authors’ knowledge, none do so in the context of the public sector. This paper also offers insight into how explanatory factors, previously tested under normal conditions and circumstances, influence disclosure choices in an early stage of a health crisis characterized by uncertainty regarding both occurrence and consequences.
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| 24. |
- Donatella, Pierre, et al.
(author)
-
Revisorerna kan behöva stöd i lagen
- 2017
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In: Kommunal ekonomi. - : Kommunalekonomernas förening. - 0282-0099. ; 2017:1
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Review (pop. science, debate, etc.)
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| 25. |
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| 26. |
- Eriksson, Ola, et al.
(author)
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Enhancement of biogas production from food waste and sewage sludge : environmental and economic life cycle performance
- 2016
-
In: Journal of Environmental Management. - : Elsevier BV. - 0301-4797 .- 1095-8630. ; 175, s. 33-39
-
Journal article (peer-reviewed)abstract
- Management of municipal solid waste is an efficient method to increase resource efficiency, as well as to replace fossil fuels with renewable energy sources due to that (1) waste to a large extent is renewable as it consists of food waste, paper, wood etc. and (2) when energy and materials are recovered from waste treatment, fossil fuels can be substituted. In this paper results from a comprehensive system study of future biological treatment of readily degradable waste in two Swedish regions are presented. Different collection and separation systems for food waste in households have been applied as well as technical improvements of the biogas process as to reduce environmental impact. The results show that central sorting of a mixed fraction into recyclables, combustibles, biowaste and inert is a competitive option compared to source separation. Use of pellets is beneficial compared to direct spreading as fertiliser. Fuel pellets seem to be the most favourable option, which to a large extent depends on the circumstances in the energy system. Separation and utilisation of nitrogen in the wet part of the digestion residue is made possible with a number of technologies which decreases environmental impact drastically, however to a substantial cost in some cases.
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| 27. |
- Eriksson, Ola, et al.
(author)
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Integrated waste management as a mean to promote renewable energy
- 2014
-
In: Renewable energy. - : Elsevier BV. - 0960-1481 .- 1879-0682. ; 61, s. 38-42
-
Journal article (peer-reviewed)abstract
- Management of municipal solid waste is an efficient method to both increase resource efficiency (material and energy recovery instead of landfill disposal) and to replace fossil fuels with renewable energy sources (waste is renewable in itself to a large extent as it contains paper, wood, food waste etc.). The paper presents the general outline and results from a comprehensive system study of future waste management. In the study a multifunctional waste management system integrated with local energy systems for district heating and electricity, wastewater treatment, agriculture and vehicle fuel production is investigated with respect to environmental impact and financial economy. Different waste technologies as well as management strategies have been tested. The treatment is facilitated through advanced sorting, efficient treatment facilities and upgrading of output products. Tools used are the ORWARE model for the waste management system and the MARTES model for the district heating system. The results for potential global warming are used as an indicator for renewable energy. In all future scenarios and for all management strategies net savings of CO2 is accomplished. Compared to a future reference the financial costs will be higher or lower depending on management strategy.
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| 28. |
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| 29. |
- Haraldsson, Henrik, et al.
(author)
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Value of exercise data for the interpretation of myocardial perfusion SPECT
- 2002
-
In: Journal of Nuclear Cardiology. - : Springer Science and Business Media LLC. - 1532-6551 .- 1071-3581. ; 9:2, s. 169-173
-
Journal article (peer-reviewed)abstract
- Background. Artificial neural networks have successfully been applied for automated interpretation of myocardial perfusion images. So far the networks have used data from the myocardial perfusion images only. The purpose of this study was to investigate whether the automated interpretation of myocardial perfusion images with the use of artificial neural networks was improved if clinical data were assessed in addition to the perfusion images. Methods and Results. A population of 229 patients who had undergone both rest-stress myocardial perfusion scintigraphy in conjunction with an exercise test and coronary angiography, with no more than 3 months elapsing between the 2 examinations, were studied. The networks were trained to detect coronary artery disease or myocardial ischemia with the use of 2 different gold standards. The first was based on coronary angiography, and the second was based on all data available (including perfusion scintigrams, coronary angiography, exercise test, resting electrocardiography, patient history, etc). The performance of the neural networks was quantified as areas under the receiver operating characteristic curves. The results showed that the neural networks trained with perfusion images performed better than those trained with exercise data (0.78 vs 0.55, P < .0001), with coronary angiography used as the gold standard. Furthermore, the networks did not improve when data from the exercise test were used as input in addition to the perfusion images (0.78 vs 0.77, P = .6). Conclusions. The results show that the clinically important information in combined exercise test and myocardial scintigraphy could be found in the perfusion images. Exercise test information did not improve upon the accuracy of automated neural network interpretation of myocardial perfusion images in a receiver operator characteristic analysis of test accuracy.
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| 30. |
- Haraldsson, Mattias
(author)
-
Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs
- 2016
-
Doctoral thesis (other academic/artistic)abstract
- This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. The fourth paper explores the determinants of professional audit costs in Swedish municipal administrations. The overall purpose of this thesis is to contribute to the knowledge of what factors influence accounting compliance and audit costs in municipal organisations.Explaining accounting compliance in the water and sewerage and solid waste management sectors reveals that these sectors are influenced partly by different factors and partly by the same factors but differently. The results indicate that the strength and the strictness of the institutional framework (legislation, sanctions, court cases) play an important role in relation to if and how each sector is influenced by certain economic, political and institutional factors. Further, the studies show that factors like market competition, legal form of corporation, regionalisation, cross-sectoral coordination and engaged audit firm alter, replace or introduce new institutional, political and economic forces that influence accounting compliance. These are all factors that can be linked to municipal reforms, thus providing some evidence on the consequences of such reforms. Regarding audit costs the results of the thesis also indicate that audit costs vary dependent upon external stakeholder factors (population, tax base and tax rate), which supports the proposition that audit cost might be influenced by external monitoring demand and political signalling incentives. The implication is that audit might not only be a tool to secure compliance; it might also be a tool to manage stakeholder relations.From a policy perspective, the results indicate that the changing institutional and organisational environment (municipal governance reforms) has not been matched by attention to, and regulation of, reporting structures that secure external vertical accountability reporting, neither at the utility service level and nor at the consolidated municipal level. The general implication for future policy and regulations should therefore be to recognise the influence of different economic and institutional forces and develop accountability models that enable and preserve the benefits of governance forms and structures without losing transparency and accountability. The findings of this thesis suggest that accounting regulation and audit control need to bridge the public–private sector divide, level out sector-specific regulations and possibly connect regulation and accountability to the consolidated municipal organisation in order to preserve organisational freedom while securing compliant accountability information to relevant stakeholders.
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| 31. |
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| 32. |
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| 33. |
- Haraldsson, Mattias
(author)
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Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector
- 2022
-
In: Journal of Public Budgeting, Accounting and Financial Management. - 1096-3367. ; 34:6, s. 26-45
-
Journal article (peer-reviewed)abstract
- Purpose: The aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water and sewerage sector and to capture the consequences of municipal organisational fragmentation. Design/methodology/approach: Panel data analysis of 238 municipalities and 1,190 observations of capital expenditure deviations over five years (2013–2017). Findings: Apart from a low overall on average execution rate of 69%, the Swedish municipal water and sewerage sector seems generally sensitive to external stakeholder pressure for budget compliance, but not to the political power situation. Further, political signalling incentives generally do not influence capital expenditure deviations in the contexts of municipal corporations and cooperations, which supports the idea that these governance forms insulate the organisation from general stakeholder pressure and political control. Practical implications: The practical implication is that large and constant capital expenditure deviations call for change in regulation and governance of the municipal sector. However, in countries such as Sweden, where externalising services to municipal corporations and cooperations is significant, this discussion needs to address the consolidated level of the municipality. Otherwise, a large share of the investment budget will be unscrutinised. More closely related to the Swedish water and sewerage sector, the risks associated with a constantly low execution rate should be analysed and addressed. Originality/value: First, this paper contributes to the knowledge of aggregated capital expenditure deviations in general and specifically within the municipal water and sewerage sector. Second, analysing the municipal governance landscape adds further insights and suggestions on why budget performance varies. The results especially highlight that the governance forms of corporations and cooperations change the relation to political signalling incentives.
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| 34. |
- Haraldsson, Mattias, et al.
(author)
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Compromise and avoidance : The response to new legislation
- 2014
-
In: Journal of Accounting and Organizational Change. - : Emerald Group Publishing Limited. - 1832-5912. ; 10:3, s. 288-313
-
Journal article (peer-reviewed)abstract
- Purpose: The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach: The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010. Weobtained complete data from 250of Sweden's 290 municipalities. The data are analyzed by statistical methods. The explanations are based on an institutional theory. Findings: Most of the organizations surveyed in this study had taken measures in line with the new regulations, but none of them had adapted fully to the new requirements. Thus, we suggest that the industry has responded to the new regulation by compromise and avoidance. The statistical analyses show that compliance with legislation and GAAP is associated with legal form, minority governance, fee, tax base, population growth and audit firm. Research limitations/implications: This paper provides insight into the factors that explain compliance with accounting regulation. Future research would benefit from researching the decision process when organizations choose to comply or not to comply with specific accounting regulations in the public sector. Originality/value: Few prior studies focus on the actual compliance of accounting practices at the municipal level in relation to accounting regulation and the factors that explain the level of compliance. Knowledge of the factors that explain compliance to accounting regulation will benefit from future policy decisions on regulation and auditing of public sector accounting.
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| 35. |
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| 36. |
- Haraldsson, Mattias
(author)
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Diskreta valmodeller för analys av urbana transport- och distributionssystem
- 2001
-
Reports (other academic/artistic)abstract
- Det arbete som presenteras här, syftar till att pröva ekonometriska analysmetoder för det tvärsnittsdata som samlas in i projektet. Metoderna appliceras på ett datamaterial som tidigare samlats in, och som i flera viktiga avseenden har en struktur som liknar det material som ska analyseras framledes. I notatet utförs analyser av detta material i syfte att testa logitmodellens lämplighet för det fortsatta forskningsarbetet. Utöver att testa logitmodellens värde bidrar arbetet också till en fördjupad analys av det befintliga materialet. Dessutom prövas en teknik för att ersätta saknade data.
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| 37. |
- Haraldsson, Mattias
(author)
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Distansarbetares resmönster och karakteristik : deskriptiv statistik från RES
- 2004
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Reports (other academic/artistic)abstract
- Detta notat innehåller beskrivande statistik av delar av den nationellaresvaneundersökningen, RES, 1999-2001 som bedöms ha relevans för enundersökning av sambandet mellan distansarbete och olika aspekter av resande.Undersökningen ingår i projektet "Resebeteende och markanvändning iinformationssamhället" som finansieras av Vinnova. Ett urval av deskriptivamått över resebeteende, distansarbete och annan karakteristik hos individernapresenteras. Den deskriptiva statistiken ska ge en sammanfattande bild av devariabler som är av primärt intresse samt utgöra stöd vid val avkontrollvariabler.
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| 38. |
- Haraldsson, Mattias, 1972-, et al.
(author)
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Economic evaluation of grocery store nets in cities : a model approach
- 2007
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In: International Journal of Sustainable Development and Planning. - : WIT Press. - 1743-7601 .- 1743-761X. ; 2:3, s. 353-362
-
Journal article (peer-reviewed)abstract
- The rapid transformation of the grocery business in cities from small to larger units during the last decades has resulted in grocery store nets with fewer nodes. Cost reductions as well as cost increases associated with the structural change are present, with a poorly understood net effect. Earlier research indicates that retail trade is subject to an increasing-returns illusion when increasing consumer participation in performing the service reduces the amount of service actually performed by the firm. This is still to a large extent an unexplored issue of utmost policy relevance. In this paper a total cost model will be presented that focuses on this research question. Its components, grocery prices in retailing and consumers transport cost functions, are estimated from empirical data and derived from a specific spatial structure respectively. Our conclusion is that the increasing returns are not an illusion but due to external costs somewhat exaggerated. The costs associated with the transport and time use by consumers are more than well compensated by the scale economies related to larger stores. When the transport network is severely congested, however, we have a situation closer to the scenario with an increasing-returns illusion. But we can clearly state that the structural change in grocery retailing is welfare enhancing when the capacity utilization in the transportation system is balanced. From a policy perspective the results of this study clearly suggest that issues regarding local service should be an integral part of strategic urban transport planning. With infrastructure and transportation systems that enable easy and affordable access with cars in the city, a significant number of people will find it optimal to use large stores for grocery shopping. Restrictive policies at the more detailed level, currently applied in many countries, will clearly be ineffective since they are counteracted by forces released by more strategic choices.
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| 39. |
- Haraldsson, Mattias
(author)
-
Effects of distance work on the activity-travel pattern
- 2007
-
Reports (other academic/artistic)abstract
- This paper estimates the long run effects of distance work on various aspects of the activity-travel pattern. Estimations are made using econometric matching on a data material from the Swedish travel survey, RES, a travel diary collected in the period 1999-2001. The activity-travel pattern of men seems to be irresponsive to distance work, while some aspects of the activity-travel pattern of women change due to distance work. For instance, it is found that distance-working women adopt a more "local" lifestyle where purchases and child care are moved closer to home.
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| 40. |
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| 41. |
- Haraldsson, Mattias, 1972-
(author)
-
Essays on Transport Economics
- 2007
-
Doctoral thesis (other academic/artistic)abstract
- Essay 1: The wear and tear of an extra vehicle that uses a road results in advancementof future repavements. This increases the present value cost of these repavements, which is interpreted as the marginal cost. Using a large data set covering all pavement renewals on the Swedish national road network since the 1950s, deterioration elasticities that express the relation between traffic intensity and the pavement lifetime are estimated and are then used to compute marginal costs. The elasticities for heavy goods vehicles and passenger cars are found to be small and marginal costs are accordingly low. Essay 2: Using observational data covering the whole Swedish national road network for the period 1998-2002, this essay estimates a set of maintenance and operation cost functions.It is found that costs for all operation and maintenance measures increase with traffic intensity, with two exceptions; total operation and winter operation measures are fixed cost activities. All other operation and maintenance measures have short run elasticities in the range 0.25-0.60. The impact of an additional vehicle is generally manifested in extra maintenance and operation costs, not only while the vehicle is using the road, but later on as well. Point estimates of long run cost elasticities are higher than one in general. Essay 3: This essay estimates the long run effects of distance work on various aspects of the activity-travel pattern. Estimations are made using econometric matching on a data material from the Swedish travel survey, RES, a travel diary collected in the period 1999-2001. The activity-travel pattern of men seems to be irresponsive to distance work, while some aspects of the activity-travel pattern of women change due to distance work. For instance, it is found that distance-working women adopt a more “local” lifestyle where purchases and child care are moved closer to home.
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| 42. |
- Haraldsson, Mattias, et al.
(author)
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Estimating the economic lifetime of roads using road replacement data
- 2008
-
Reports (pop. science, debate, etc.)abstract
- This paper analyses the economic lifetime of roads in Sweden using a data over kilometres of new roads together with a "centrality" index constructed from population statistics. The relation between economic lifetime and centrality is performed by poisson regression. It is shown that roads in more central parts of the country and in parts more affected by population changes (increase) generally have shorter economic lifetimes. The analysis shows economic lifetimes of Swedish roads to be between 25 and 111 years, with the majority of the economic lifetimes in the upper part of this range (above 70 years).
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| 43. |
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| 44. |
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| 45. |
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| 46. |
- Haraldsson, Mattias, et al.
(author)
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Kort om bokföring och bokslut
- 2024. - 2
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Book (pop. science, debate, etc.)abstract
- Denna bok syftar till att ge läsaren en bra grund för att sköta löpande bokföring och upprätta bokslut. I boken fokuseras såväl begreppsförståelse, bokföringslogik som konkret bokförings- och bokslutsarbete. Bokförings- och bokslutsarbete relateras till de finansiella rapporter som företag upprättar och som bygger på bokförda belopp. Sammanställning av resultaträkning och balansräkning och analys av dessa behandlas. I boken sätts också bokförings- och bokslutsarbetet in i ett sammanhang av dess roll i såväl organisationer som i samhället i stort. I bokens alla delar finns ett stort antal exempel, dels för att illustrera de resonemang som förs, dels för att visa på praktisk tillämpning.
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| 47. |
- Haraldsson, Mattias
(author)
-
Marginal costs for road maintenance and operation : a cost function approach
- 2007
-
Reports (other academic/artistic)abstract
- Using observational data covering the whole Swedish national road network for the period 1998-2002, this paper estimates a set of maintenance and operation cost functions. It is found that costs for all operation and maintenance measures increase with traffic intensity, with two exceptions; total operation and winter operation measures are fixed cost activities. All other operation and maintenance measures have short run elasticities in the range 0.25-0.60. The impact of an additional vehicle is generally manifested in extra maintenance and operation costs, not only while the vehicle is using the road, but later on as well. Point estimates of long run cost elasticities are higher than one in general.
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| 48. |
- Haraldsson, Mattias
(author)
-
Marginalkostnader för drift och underhåll av det nationella vägnätet : skattningar med data från 2004-–2009
- 2012
-
Reports (other academic/artistic)abstract
- Med hjälp av bokförda kostnader för drift och underhåll av det nationella vägnätet samt trafikarbetes- och infrastrukturinformation för åren 2004-–2009 skattas kostnadsfunktioner. Med dessa som utgångspunkt beräknas sedan kostnadselasticiteter och marginalkostnader. Resultatet har i denna studie satts i relation till analyser av ett motsvarande dataset från åren 1998-–2002. En jämförelse av skattningar baserade på de båda dataseten påvisar i vissa fall god överensstämmelse och i andra fall vissa skillnader. Givet kunskapsläget bör dock differenserna betraktas som rimliga och i inget fall finns direkta motsägelser mellan analyser på nya respektive gamla data. Vi anser att resultaten från de båda dataseten styrker varandra, men att det krävs ytterligare underlag för att fastställa elasticiteter och marginalkostnader med önskvärd precision. De rekommendationer av marginalkostnader som kan göras utifrån analyserna av de båda dataseten innehåller osäkerheter motsvarande ca 5–30 procent av genomsnittskostnaden.Skattningar från de båda studierna visar att marginalkostnaden understiger genomsnitts-kostnaden (samtliga elasticiteter ligger i intervallet 0,31–0,85). Kostnadsökningen för underhåll av belagda vägar per lastbilskilometer är ca 0,21–0,32 kronor. Underhåll av grusväg kostar ca 1,65–2,72 kronor per lastbilskilometer. För drift beräknas marginalkostnaden per fordonskilometer (samtliga fordon) och blir då 0 kronor på belagda vägar, 0,15–0,24 kronor för grusvägar. Marginalkostnaden för vinterväghållning beräknas till 0,01–0,02 kronor per fordonskilometer.
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| 49. |
- Haraldsson, Mattias, et al.
(author)
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Marginalkostnadsskattningar för buss och lätt lastbil : buller, trafiksäkerhet och vägslitage
- 2012
-
Reports (other academic/artistic)abstract
- Syftet med denna rapport är att beräkna marginalkostnader för buller, trafiksäkerhet och vägslitage för bussar och lätta lastbilar. Bullerkostnaderna beräknas med modellen Nord 2000 tillsammans med kalkylvärden från ASEK 5. Marginalkostnaden för trafiksäkerhet beräknas utifrån olycksstatistik i STRADA, en fördelning av trafikarbete mellan landsbygd och tätort samt kalkylvärden från ASEK 5. Marginalkostnaden för vägslitage beräknas genom att justera de värden för genomsnittliga tunga fordon som finns i ASEK 5. Justeringen görs utifrån antalet standardaxlar. För bussar beräknas antalet standardaxlar med hjälp av statistik från fordonsregistret, medan antalet standardaxlar hos lätta lastbilar beräknas utifrån fordonstypens maximala totalvikt. Marginalkostnaden för buller har differentierats på vägar med olika ÅDT och omgivning med olika tät befolkning.
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| 50. |
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