| 1. |
- Havemo, Emelie, 1987-
(author)
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Den visuella bilden av organisationen : Perspektiv på visualitet i accounting
- 2020
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Doctoral thesis (other academic/artistic)abstract
- Organisations play a crucial role as actors that shape material action and societal discourse; therefore, it is important to understand the ways in which they gain legitimacy and how they shape society. The power of accounting representations to construct the accounting object – the organisation – is therefore a key concern in the accounting literature. Accounting is widely treated as a numbers-based ‘language of business’ through which ‘paper world’ representations shape outcomes in the material world. At present, visuality (the presence of visual images and visual thinking) is gaining influence as a means to represent organisations and construct accounting objects visually. As visuality continues to expand into the realm of accounting, questions emerge about its role and the possibilities of combining the two ‘languages’ during a time when management research is facing a “visual turn”.The purpose of this dissertation is to explore the nature of visuality in accounting. The dissertation is based on five essays that contribute to the visual turn through semiotic analysis of visual texts and qualitative case studies. Paper I explores how business model diagrams – an example of a corporate self-representation – can be designed, and proposes a typology of four main logics for illustrating value creation: classification, circularity, processes and transactions. Paper II describes the development of visuals use in the annual report, finding that visuals are used in greater numbers overall, and that diagrams are a relatively new visual resource in financial reporting. The paper also outlines the trend of a materiality, that is, that visuals increasingly refer to a non-specific and symbol-based idea of the organisation. In Paper III, internal and external representations of a business model are compared, and I conclude that self-representations can be based on parallel but conflicting interpretations of an idea. Paper IV proposes a new visual method for analysing combinations of graphs and texts, and shows that the ‘rhythm’ of graph use in the annual report increasingly integrates visuality in accounting narratives so that accounting and visuality overlap. Finally, Paper V explores challenges and opportunities of a digitalisation of visual artefacts based on the experiences of three organisations that used visual management before the transition.The theoretical contribution of this dissertation is framed in terms of two perspectives. First, a developmental perspective highlights that the nature of visuality has become more prominent in accounting settings, and that the nature of visuality has changed from materiality-based to a material practices that favour conceptual visualisations like diagrams and visual symbols. Second, visuality is explored from an ‘overlaps’ perspective. Three explanations for the role of visuality in accounting are synthesised from the literature: separation, convergence and multilingualism. The contribution is to conceptualise these ‘overlap models’ and thereby deepen the understanding of the role played by visuality in accounting. I also propose a fourth model – bridging – to extend the range of explanations for the meaning of a visual form of accounting.Based on the findings that visuality is more prominent and that the role of visuality is changing, it is proposed visual literacy is an important skill for practitioners who use visual images in accounting. The dissertation presents two frameworks that can contribute to visual literacy. The ‘transformationality framework’ shows how to analyse underlying ideas in corporate diagrams, and the ‘rhythm framework’ illustrates how to shape, use and analyse accounting texts in terms of how combinations of visuals form different rhythms in the annual report.
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| 2. |
- Lozano, Rafael, et al.
(author)
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Measuring progress from 1990 to 2017 and projecting attainment to 2030 of the health-related Sustainable Development Goals for 195 countries and territories: a systematic analysis for the Global Burden of Disease Study 2017
- 2018
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In: The Lancet. - : Elsevier. - 1474-547X .- 0140-6736. ; 392:10159, s. 2091-2138
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Journal article (peer-reviewed)abstract
- Background: Efforts to establish the 2015 baseline and monitor early implementation of the UN Sustainable Development Goals (SDGs) highlight both great potential for and threats to improving health by 2030. To fully deliver on the SDG aim of “leaving no one behind”, it is increasingly important to examine the health-related SDGs beyond national-level estimates. As part of the Global Burden of Diseases, Injuries, and Risk Factors Study 2017 (GBD 2017), we measured progress on 41 of 52 health-related SDG indicators and estimated the health-related SDG index for 195 countries and territories for the period 1990–2017, projected indicators to 2030, and analysed global attainment. Methods: We measured progress on 41 health-related SDG indicators from 1990 to 2017, an increase of four indicators since GBD 2016 (new indicators were health worker density, sexual violence by non-intimate partners, population census status, and prevalence of physical and sexual violence [reported separately]). We also improved the measurement of several previously reported indicators. We constructed national-level estimates and, for a subset of health-related SDGs, examined indicator-level differences by sex and Socio-demographic Index (SDI) quintile. We also did subnational assessments of performance for selected countries. To construct the health-related SDG index, we transformed the value for each indicator on a scale of 0–100, with 0 as the 2·5th percentile and 100 as the 97·5th percentile of 1000 draws calculated from 1990 to 2030, and took the geometric mean of the scaled indicators by target. To generate projections through 2030, we used a forecasting framework that drew estimates from the broader GBD study and used weighted averages of indicator-specific and country-specific annualised rates of change from 1990 to 2017 to inform future estimates. We assessed attainment of indicators with defined targets in two ways: first, using mean values projected for 2030, and then using the probability of attainment in 2030 calculated from 1000 draws. We also did a global attainment analysis of the feasibility of attaining SDG targets on the basis of past trends. Using 2015 global averages of indicators with defined SDG targets, we calculated the global annualised rates of change required from 2015 to 2030 to meet these targets, and then identified in what percentiles the required global annualised rates of change fell in the distribution of country-level rates of change from 1990 to 2015. We took the mean of these global percentile values across indicators and applied the past rate of change at this mean global percentile to all health-related SDG indicators, irrespective of target definition, to estimate the equivalent 2030 global average value and percentage change from 2015 to 2030 for each indicator. Findings: The global median health-related SDG index in 2017 was 59·4 (IQR 35·4–67·3), ranging from a low of 11·6 (95% uncertainty interval 9·6–14·0) to a high of 84·9 (83·1–86·7). SDG index values in countries assessed at the subnational level varied substantially, particularly in China and India, although scores in Japan and the UK were more homogeneous. Indicators also varied by SDI quintile and sex, with males having worse outcomes than females for non-communicable disease (NCD) mortality, alcohol use, and smoking, among others. Most countries were projected to have a higher health-related SDG index in 2030 than in 2017, while country-level probabilities of attainment by 2030 varied widely by indicator. Under-5 mortality, neonatal mortality, maternal mortality ratio, and malaria indicators had the most countries with at least 95% probability of target attainment. Other indicators, including NCD mortality and suicide mortality, had no countries projected to meet corresponding SDG targets on the basis of projected mean values for 2030 but showed some probability of attainment by 2030. For some indicators, including child malnutrition, several infectious diseases, and most violence measures, the annualised rates of change required to meet SDG targets far exceeded the pace of progress achieved by any country in the recent past. We found that applying the mean global annualised rate of change to indicators without defined targets would equate to about 19% and 22% reductions in global smoking and alcohol consumption, respectively; a 47% decline in adolescent birth rates; and a more than 85% increase in health worker density per 1000 population by 2030. Interpretation: The GBD study offers a unique, robust platform for monitoring the health-related SDGs across demographic and geographic dimensions. Our findings underscore the importance of increased collection and analysis of disaggregated data and highlight where more deliberate design or targeting of interventions could accelerate progress in attaining the SDGs. Current projections show that many health-related SDG indicators, NCDs, NCD-related risks, and violence-related indicators will require a concerted shift away from what might have driven past gains—curative interventions in the case of NCDs—towards multisectoral, prevention-oriented policy action and investments to achieve SDG aims. Notably, several targets, if they are to be met by 2030, demand a pace of progress that no country has achieved in the recent past. The future is fundamentally uncertain, and no model can fully predict what breakthroughs or events might alter the course of the SDGs. What is clear is that our actions—or inaction—today will ultimately dictate how close the world, collectively, can get to leaving no one behind by 2030.
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| 3. |
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| 4. |
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| 5. |
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| 6. |
- Cöster, Mathias, 1969-, et al.
(author)
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Conceptualising innovative price models : the RITE framework
- 2019
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In: Baltic Journal of Management. - : EMERALD GROUP PUBLISHING LTD. - 1746-5265 .- 1746-5273. ; 14:4, s. 540-558
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Research review (peer-reviewed)abstract
- PurposeThe purpose of this paper is to lay a current, research-based foundation for investigation of the concept of innovative price models and its connection to business models.Design/methodology/approachThe design is composed of a structured literature review of articles on price models published in 22 journals during 42 years. This then serves as a base for a subsequent conceptual discussion about the foundation of innovative price models.FindingsThe literature review yields only very few results that are loosely scattered across various areas and mostly without any kind of deeper exploration of the concept of price models. The paper therefore goes on to conceptually explore some fundamental conditions that might influence or even determine price models. The final outcome of this exploration is the relation, intention, technology and environment (RITE) framework that is a meta-model for conceptualising innovative price models.Research limitations/implicationsThe literature review could include additional journals and areas, and empirical testing of the RITE framework as yet has been limited.Practical implicationsThe RITE framework can be used by practitioners as a tool for investigating the potential and usefulness of developing the capability to handle innovative price models.Originality/valueThe RITE framework provides fundamental conditions, which influence, or even determine, how innovative price models are developed and applied.
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| 7. |
- Cöster, Mathias, et al.
(author)
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Från produkt till tjänst : Prismodellers roll i digitaliserad affärsutveckling
- 2016
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In: Management of Innovation and Technology. - Göteborg. - 2001-208X. ; , s. 3-5
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Review (pop. science, debate, etc.)abstract
- I Management of Innovation and Technology nr 4, 2015, konstateras att den digitala omställningen går fortare än förväntat, samtidigt som det saknas kunskap om dess effekter. Ett område som särskilt pekas ut är hur digitalisering påverkar affärsmodeller. Som ett svar på upp-ropet om kraftsamling av forskning om digitalisering, presenteras i den här artikeln hur analys av prismodeller kan ge ökad kunskap om digitaliseringens påverkan på affärsmodeller.
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| 8. |
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| 9. |
- Cöster, Mathias, et al.
(author)
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Influence of insight and manoeuvre inertia on information technology investments and strategic change
- 2014
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In: International Journal of Management and Decision Making. - : InderScience Publishers. - 1462-4621 .- 1741-5187. ; 13:3, s. 250-265
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Journal article (peer-reviewed)abstract
- IT is transforming the global economy. The technology may inspireas well as hinder the development of business strategies. The concept oforganisational inertia highlights factors that prevent organisations from makingchanges necessary to realise such strategies. In this article, writings on theinertia concept are summarised and used as a framework to analyse howorganisational inertia influences decisions on IT investments and strategicchange. The empirical data consists of minutes from board meetings regardinginvestments in information technology (IT) in a Swedish newspaper andprinting company during the years 1971–1989. The analysis shows that it wasvarious aspects of manoeuvre inertia that postponed the necessary changes totake place and furthermore that the frame of reference used still is valid in orderto analyse and understand organisational inertia. To a manager in a businessworld that is in a state of constant change (often spurred by various ITinnovations), the inertia concept can contribute to deepening the analysis offactors that may influence the change necessary to realise the full potential ofan IT investment.
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| 10. |
- Cöster, Mathias, et al.
(author)
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Insight and maneuver inertia : revisiting Hedberg and Ericson's concepts of inertia to analyze IT investments in a printing company during the years 1971-1989
- 2013
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Conference paper (other academic/artistic)abstract
- Professor Bo Hedberg is one of Sweden’s most internationally renowned scholars in the field of organizational theory. He has published articles in many of the world’s most prestigious journals, e.g. “Designing semi-confusing information systems” in Accounting, Organization & Society (1978) and “Camping on seesaws” in Administrative Science Quarterly (1976)Hedberg was, among other things, interested in the concept of organizational inertia; especially how to strike a balance between the good “inertia” not to change things too soon, and the bad inertia that prevent organizations from making changes that are needed.In a not so well known internal working paper, published by the public agency “Centrum för Arbetslivsfrågor”, Hedberg and Ericson (1978) elaborate on the anatomy of organizational inertia. They propose the two concepts insight inertia and maneuver inertia to understand inertia. They also explore the interdependences and relations between them as well as how they relate to the external environment.In this article we will summarize Hedberg and Ericson’s writing on insight and maneuver inertia. We will also show that the same line of reasoning and examples that they used almost 40 years ago can be found in modern best selling management books. Finally, we will use their framework to analyze insight and maneuver inertia regarding investments in information technology in a Swedish printing company during the years 1971-1989. The empirical data is retrieved from board meeting protocols in the newspaper and printing company Barometern, in Kalmar.Our conclusions are that Hedberg and Ericson’s frame of reference still is valid and can be used to analyze and understand organizational inertia. Our literature investigation also shows that many later management authors have proposed the same type of arguments as they use in their working paper from 1978. In the specific case of the printing company we conclude that – opposite to common wisdom – it was not insight inertia that delayed the printing company to make the necessary investments in IT. Instead it was various aspects of maneuver inertia that postponed the necessary changes to take place.
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| 11. |
- Cöster, Mathias, et al.
(author)
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Price models: a missing link in business model research?
- 2015
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Conference paper (other academic/artistic)abstract
- Business models always include relationships – with suppliers, partners, market channels, and consumers – which involve commercial agreements. Such business contracts identify how payments are linked to various aspects of delivery. Among practitioners, the term “price model” is often used to describe this, in particular when prices are linked in a way that is seen as innovative. Mobile phones provide a typical example, where goods and services, fixed and variable fees, contract duration, etc are configured to make offerings competitive.We expected price models – not only with consumers but with suppliers, partners, etc – to have attracted research, and performed a literature survey. We found only a few contributions, which we report on. The relative lack of research led us to suggest fundamental conditions of pricing which we believe should be explored. Such research must be seen as important for understanding how a business model can be turned into commercially viable reality.
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| 12. |
- Cöster, Mathias, 1969-, et al.
(author)
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Strategic and innovative pricing : price models for a digital economy
- 2020
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Book (other academic/artistic)abstract
- This book provides a concrete guide on how to execute strategic pricing to excel in an increasingly dynamic and digitised business environment, while developing and deepening relations with contract partners. The secret lies in crafting innovative price models that reward joint value creation in accordance with the business model, rather than engaging in confrontative zero-sum pricing reasoning.Strategic and Innovative Pricing: Price Models for a Digital Economy provides hands-on tools that are applied on three interconnected levels of analysis. It illustrates how to explore the business ecology to understand its dynamics and how digitisation enables it to prosper and demonstrates how to construct a viable business model that enables an organisation to navigate in its vibrant ecology. Finally, and most importantly, it shows how to use innovative price models to realize and monetise the business model and its value offering, making the organisation and its partnerships sustainable.Models pertaining to the three levels of analyses are applied in rich case studies and examples from different countries, and the book includes guidelines on how to use them. Special attention is paid to digitisation as an underlying theme, making this book of interest to researchers, academics, and students in the fields of strategic management and technology & innovation management.
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| 13. |
- Cöster, Mathias, et al.
(author)
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The hen or the egg? : IT innovations’ influence on business strategy
- 2011
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In: Proceedings of the Nordic Academy of Management conference 2011. - : Gotland University. ; , s. 1-18
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Conference paper (other academic/artistic)abstract
- The literature on business strategy and management control often underscores the necessity that companies, in their strategic processes, strive to first set goals and strategies and thereafter conduct investments in organization and technologies. However, some scholars argue that IT enables and induces strategic change and that these changes are necessary in order to gain value from the investment. Based on extensive empirical studies of the Swedish graphic industry this paper elaborates on the connection between strategy development and IT utilization. The conclusions are based on a longitudinal study of the graphic industry (1980-2010), a complete study of all annual reports from the two market leaders in the industry (1984-2010) and a complete study of all board meeting protocols in a newspaper and printing company (1971-1989). One conclusion is that there is greater awareness about the implications of IT on the business and the industry than the companies manage to translate in to action. Another conclusion is that the strategic orientation of the owners affects the execution of the IT strategy in the operating units.
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| 14. |
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| 15. |
- Eriksson, Emelie, 1987-
(author)
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Patterns of corporate visual selfrepresentation in accounting narratives
- 2017
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Licentiate thesis (other academic/artistic)abstract
- This dissertation deals with firms’ visual and pre-visual self-representations in accounting narratives. Self-representations are those descriptions about the company that firms include in accounting narratives to convey the current standings and their identity. External stakeholders increasingly expect non-numerical information about firms to be disclosed, and accounting narratives are a key medium for firms to account for their activities and maintain legitimacy as social actors. The question of which reporting conventions exist for legitimating selfrepresentations, especially from a visual perspective, remains unexplored. The purpose of this study is therefore to explore the empirical phenomenon of self-representations in accounting narratives in relation to legitimation rhetoric.The study is based on three research papers dealing with different patterns of self-representations in accounting-related narratives, including corporate reporting and business model diagrams. The examples are viewed through the theoretical lenses of semiotics and institutional theory, particularly legitimation theory. The study combines visual methods (visual content analysis and visual taxonomy) with other methods (interviews, text analysis) to conceptualize and exemplify what is meant by self-representations in accounting narratives. The study finds that there may be multiple parallel pre-visual self-representations at play to influence representations of the self, that visual self-representations are becoming more common in accounting narratives, and that several rhetorical strategies for legitimation are observable in these representations. By showing how diagrams can serve a legitimating purpose in accounting narratives, it is argued that diagrams should be considered on par with graphs and photographs as visual rhetorical devices in accounting narratives, and that they could be used as key communicative elements in the accounting process.Second, based on the longitudinal and comparative examples of self-representations, it is suggested that self-representations increasingly refer to abstract rather than concrete referents. This change is discussed in terms of the increasingly digital and service-based knowledge economy, where material referents give way to “amaterial” values. The contribution of this study is to describe selfrepresentations through several empirical examples, and to thereby increase awareness among practitioners and researchers of how visuals serve as communicative resources with legitimating functions in accounting narratives. Four concepts are proposed as tools for explaining the observed developments, and for improving visual literacy with regard to accounting narratives: inclusive perspective on accounting narratives, amateriality, self-representation, and diagrams.
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| 16. |
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| 17. |
- Falk, Thomas, et al.
(author)
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Illustrating an Organisation’s Strategy as a Map
- 2020
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In: Strategic Management Control. - Cham : Springer Nature. ; , s. 9-30
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Book chapter (other academic/artistic)abstract
- Business strategies need to be communicated and internalized by employees to make a difference. In this chapter we explore how balanced scorecards and strategy maps can facilitate such communication and dialogue among employees. We build on references from the field of strategic management control and a well-grounded overview of the concept of storytelling from the field of cinema studies. In addition to this, we offer an in-depth case description of how the Swedish €100+ million amusement park group, Parks and Resorts Scandinavia, has deigned their strategy map visually, to engage their employees in talking about the strategy and measuring its execution. Our recommendation is that designers of scorecards and strategy maps should take the learnings from motion-picture storytellers into account and apply these experiences in their effort to make the strategy everyone’s job. We especially highlight the two concepts (1) simple design that creates intense content, and (2) “suspension of disbelief”, i.e. how the designer of the strategy map can strike a deal with the viewers (the employees in the organisation) such that they interpret and trust the content in the strategy map.
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| 18. |
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| 19. |
- Imre, Özgün, 1985-
(author)
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Adopting Information Systems Perspectives from Small Organizations
- 2017
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Doctoral thesis (other academic/artistic)abstract
- Why do organizations adopt information systems? Is it just because of financial reasons, of concerns for efficiency? Or is it due to external pressures, such as competitor pressure, that an organization adopts an information system?And, how does the adoption take place? Is it a linear process, or is the process one of conflicts? Does a specific person govern this process, or do we have multiple parties involved? What happens if these conflicts occur among those involved? How does the organization move on and achieve a successful information system adoption?By investigating two organizations, one international academic journal and one South American manufacturing company, this thesis aims to investigate the whys and hows of information system adoption, and aims to contribute to the discourse on information system adoptions in small organizations – an often underrepresented segment in information system adoption literature.By adopting different theoretical lenses throughout the five research papers included, this body of work suggests that even when seemingly simple, information system adoptions can become rather complex. The cases reveal that the role of information systems and issues related to information system adoptions are often not well thought-out in the early days of the organization. The actors’ understandings of adoption and consequences mature and the information systems become more intertwined.Common use of stakeholder theory introduces general stakeholders and their interaction with the focal organization. The cases reveal that the adoption process involves multiple actors, even within what would initially appear as a stakeholder, and that those actors can be in conflict with each other. These conflicts often lead to negotiations, and the cases reveal that these negotiations are opportunities of learning; the actors engage with the information system and with each other, gaining new knowledge about the issues at hand.The dissertation argues that there are various social worlds in information system adoptions, and various factors – ranging from organizational structure to social norms – that often affect why and how the organization undergoes an adoption process. The multiple power relations and divergent interests of stakeholders in these adoption processes, and how information systems affect other parts of the organization, reinforce the need for a well thought-out, flexible and reflexive approach to information system adoptions.
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| 20. |
- Iveroth, Einar, 1976-, et al.
(author)
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How to Differentiate by Price : Proposal for a Five-dimensional Model
- 2013
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In: European Management Journal. - : Elsevier. - 0263-2373 .- 1873-5681. ; 31:2, s. 109-123
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Journal article (peer-reviewed)abstract
- The purpose of this article is to analyse the repertoire of possible price models that organisations may deploy for their products and services. This is attained by developing the SBIFT model that suggests that organisations can differentiate by price along five dimensions. Previous research on pricing has been dispersed across different academic disciplines. This article offers a more integrated perspective, derived from earlier theory as well as discussions in a collaborative research project with the international telecom company Ericsson. The model can be used as a tool for price modelling in a descriptive and prescriptive sense. Altogether, this article uncovers implicit features of price models, and by doing so it illustrates how an organisation can differentiate and re-invent their offering based on price.
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| 21. |
- Kottyan, Leah C., et al.
(author)
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The IRF5-TNPO3 association with systemic lupus erythematosus has two components that other autoimmune disorders variably share.
- 2015
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In: Human Molecular Genetics. - : Oxford University Press (OUP). - 0964-6906 .- 1460-2083. ; 24:2, s. 582-596
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Journal article (peer-reviewed)abstract
- Exploiting genotyping, DNA sequencing, imputation and trans-ancestral mapping, we used Bayesian and frequentist approaches to model the IRF5-TNPO3 locus association, now implicated in two immunotherapies and seven autoimmune diseases. Specifically, in systemic lupus erythematosus (SLE), we resolved separate associations in the IRF5 promoter (all ancestries) and with an extended European haplotype. We captured 3230 IRF5-TNPO3 high-quality, common variants across 5 ethnicities in 8395 SLE cases and 7367 controls. The genetic effect from the IRF5 promoter can be explained by any one of four variants in 5.7 kb (P-valuemeta = 6 × 10(-49); OR = 1.38-1.97). The second genetic effect spanned an 85.5-kb, 24-variant haplotype that included the genes IRF5 and TNPO3 (P-valuesEU = 10(-27)-10(-32), OR = 1.7-1.81). Many variants at the IRF5 locus with previously assigned biological function are not members of either final credible set of potential causal variants identified herein. In addition to the known biologically functional variants, we demonstrated that the risk allele of rs4728142, a variant in the promoter among the lowest frequentist probability and highest Bayesian posterior probability, was correlated with IRF5 expression and differentially binds the transcription factor ZBTB3. Our analytical strategy provides a novel framework for future studies aimed at dissecting etiological genetic effects. Finally, both SLE elements of the statistical model appear to operate in Sjögrens syndrome and systemic sclerosis whereas only the IRF5-TNPO3 gene-spanning haplotype is associated with primary biliary cirrhosis, demonstrating the nuance of similarity and difference in autoimmune disease risk mechanisms at IRF5-TNPO3.
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| 22. |
- Langefeld, Carl D., et al.
(author)
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Transancestral mapping and genetic load in systemic lupus erythematosus
- 2017
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In: Nature Communications. - : NATURE PUBLISHING GROUP. - 2041-1723. ; 8
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Journal article (peer-reviewed)abstract
- Systemic lupus erythematosus (SLE) is an autoimmune disease with marked gender and ethnic disparities. We report a large transancestral association study of SLE using Immunochip genotype data from 27,574 individuals of European (EA), African (AA) and Hispanic Amerindian (HA) ancestry. We identify 58 distinct non-HLA regions in EA, 9 in AA and 16 in HA (similar to 50% of these regions have multiple independent associations); these include 24 novel SLE regions (P < 5 x 10(-8)), refined association signals in established regions, extended associations to additional ancestries, and a disentangled complex HLA multigenic effect. The risk allele count (genetic load) exhibits an accelerating pattern of SLE risk, leading us to posit a cumulative hit hypothesis for autoimmune disease. Comparing results across the three ancestries identifies both ancestry-dependent and ancestry-independent contributions to SLE risk. Our results are consistent with the unique and complex histories of the populations sampled, and collectively help clarify the genetic architecture and ethnic disparities in SLE.
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| 23. |
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| 24. |
- Murray, Christopher J. L., et al.
(author)
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Population and fertility by age and sex for 195 countries and territories, 1950–2017: a systematic analysis for the Global Burden of Disease Study 2017
- 2018
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In: The Lancet. - 1474-547X .- 0140-6736. ; 392:10159, s. 1995-2051
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Journal article (peer-reviewed)abstract
- Background: Population estimates underpin demographic and epidemiological research and are used to track progress on numerous international indicators of health and development. To date, internationally available estimates of population and fertility, although useful, have not been produced with transparent and replicable methods and do not use standardised estimates of mortality. We present single-calendar year and single-year of age estimates of fertility and population by sex with standardised and replicable methods. Methods: We estimated population in 195 locations by single year of age and single calendar year from 1950 to 2017 with standardised and replicable methods. We based the estimates on the demographic balancing equation, with inputs of fertility, mortality, population, and migration data. Fertility data came from 7817 location-years of vital registration data, 429 surveys reporting complete birth histories, and 977 surveys and censuses reporting summary birth histories. We estimated age-specific fertility rates (ASFRs; the annual number of livebirths to women of a specified age group per 1000 women in that age group) by use of spatiotemporal Gaussian process regression and used the ASFRs to estimate total fertility rates (TFRs; the average number of children a woman would bear if she survived through the end of the reproductive age span [age 10–54 years] and experienced at each age a particular set of ASFRs observed in the year of interest). Because of sparse data, fertility at ages 10–14 years and 50–54 years was estimated from data on fertility in women aged 15–19 years and 45–49 years, through use of linear regression. Age-specific mortality data came from the Global Burden of Diseases, Injuries, and Risk Factors Study (GBD) 2017 estimates. Data on population came from 1257 censuses and 761 population registry location-years and were adjusted for underenumeration and age misreporting with standard demographic methods. Migration was estimated with the GBD Bayesian demographic balancing model, after incorporating information about refugee migration into the model prior. Final population estimates used the cohort-component method of population projection, with inputs of fertility, mortality, and migration data. Population uncertainty was estimated by use of out-of-sample predictive validity testing. With these data, we estimated the trends in population by age and sex and in fertility by age between 1950 and 2017 in 195 countries and territories. Findings: From 1950 to 2017, TFRs decreased by 49·4% (95% uncertainty interval [UI] 46·4–52·0). The TFR decreased from 4·7 livebirths (4·5–4·9) to 2·4 livebirths (2·2–2·5), and the ASFR of mothers aged 10–19 years decreased from 37 livebirths (34–40) to 22 livebirths (19–24) per 1000 women. Despite reductions in the TFR, the global population has been increasing by an average of 83·8 million people per year since 1985. The global population increased by 197·2% (193·3–200·8) since 1950, from 2·6 billion (2·5–2·6) to 7·6 billion (7·4–7·9) people in 2017; much of this increase was in the proportion of the global population in south Asia and sub-Saharan Africa. The global annual rate of population growth increased between 1950 and 1964, when it peaked at 2·0%; this rate then remained nearly constant until 1970 and then decreased to 1·1% in 2017. Population growth rates in the southeast Asia, east Asia, and Oceania GBD super-region decreased from 2·5% in 1963 to 0·7% in 2017, whereas in sub-Saharan Africa, population growth rates were almost at the highest reported levels ever in 2017, when they were at 2·7%. The global average age increased from 26·6 years in 1950 to 32·1 years in 2017, and the proportion of the population that is of working age (age 15–64 years) increased from 59·9% to 65·3%. At the national level, the TFR decreased in all countries and territories between 1950 and 2017; in 2017, TFRs ranged from a low of 1·0 livebirths (95% UI 0·9–1·2) in Cyprus to a high of 7·1 livebirths (6·8–7·4) in Niger. The TFR under age 25 years (TFU25; number of livebirths expected by age 25 years for a hypothetical woman who survived the age group and was exposed to current ASFRs) in 2017 ranged from 0·08 livebirths (0·07–0·09) in South Korea to 2·4 livebirths (2·2–2·6) in Niger, and the TFR over age 30 years (TFO30; number of livebirths expected for a hypothetical woman ageing from 30 to 54 years who survived the age group and was exposed to current ASFRs) ranged from a low of 0·3 livebirths (0·3–0·4) in Puerto Rico to a high of 3·1 livebirths (3·0–3·2) in Niger. TFO30 was higher than TFU25 in 145 countries and territories in 2017. 33 countries had a negative population growth rate from 2010 to 2017, most of which were located in central, eastern, and western Europe, whereas population growth rates of more than 2·0% were seen in 33 of 46 countries in sub-Saharan Africa. In 2017, less than 65% of the national population was of working age in 12 of 34 high-income countries, and less than 50% of the national population was of working age in Mali, Chad, and Niger. Interpretation: Population trends create demographic dividends and headwinds (ie, economic benefits and detriments) that affect national economies and determine national planning needs. Although TFRs are decreasing, the global population continues to grow as mortality declines, with diverse patterns at the national level and across age groups. To our knowledge, this is the first study to provide transparent and replicable estimates of population and fertility, which can be used to inform decision making and to monitor progress. Funding: Bill & Melinda Gates Foundation.
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| 30. |
- Olve, Nils-Göran, 1947-, et al.
(author)
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Balanced Scorecard - styrning med fokus på strategierna
- 2004
-
In: Controllerhandboken. - : Industriförlaget. - 9175486814 - 9789175486819 ; , s. -824
-
Book chapter (other academic/artistic)abstract
- Tionde upplagan! Under mer än 25 år har Controllerhandboken erbjudit oumbärlig vägledning för yrkesutövande controllers, chefer och studerande.Läs merControllerns expertroll innebär att se till att information om resurser och resultat speglar vad som är viktigt i en verksamhet, att den når fram dit den bör och kan påverka tankar och handlingar. I dag finns controllers i alla branscher, från offentlig verksamhet till mindre företag. Controllerns arbete måste därför i allt högre grad anpassas till skiftande förutsättningar. Controllerhandboken är en heltäckande handbok i hur man kan utforma och rikta ekonomistyrningen inom olika organisationer, oavsett bransch och sektor. Fokus ligger på hur bokens verktygslåda av metoder och modeller kan tillämpas på ett situationsanpassat sätt.I denna tionde upplaga medverkar tjugonio av landets ledande forskare inom ekonomistyrning, nästan hälften för första gången! Nya kapitel har tillkommit om relationen mellan redovisning och styrning, om affärssystem, information som resurs och om hållbarhet. Kapitlen om belöningssystem och produktkalkylering har fått helt nya författare och i flertalet kapitel har nya medförfattare tillkommit. Nytt är också att Nils-Göran Olve nu delar redaktörskapet med Fredrik Nilsson.
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| 31. |
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| 32. |
- Olve, Nils-Göran, 1947-, et al.
(author)
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Controllerns fyra roller
- 2008
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In: Ledarskapshanbok. - Stockholm : Bonniers.
-
Book chapter (pop. science, debate, etc.)
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| 33. |
- Olve, Nils-Göran, 1947-, et al.
(author)
-
El Cuadro de mando en acción : equilibrando estrategia y control
- 2004. - 1
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Book (other academic/artistic)abstract
- En la última década el concepto de cuadro de mando integra ha atraído la atención en todo el mundo, siendo adoptado de forma amplia y entusiasta por muchas empresas como modo de asegurar que las estrategias planificadas se llevan a cabo. Sin embargo, en su trabajo como consultores e investigadores, los autores han descubierto que con demasiada frecuencia las expectativas no se cumplen en la práctica. El libro se centra en experiencias prácticas de empresas de diversos sectores y en los retos que aparecen a medida que el cuadro de mando entra en funcionamiento. En base a las experiencias de empresas como Skandia, British Airways, Oriflame, Hewlett- Packard, Xerox, Ericsson, Scandinavian AirLines y otras, los autores presentan los problemas que pueden surgir y la forma de solucionarlos.
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| 34. |
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| 36. |
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| 37. |
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| 38. |
- Olve, Nils-Göran, 1947-, et al.
(author)
-
Making scorecards actionable : balancing strategy and control
- 2003. - 1
-
Book (pop. science, debate, etc.)abstract
- The concept of the Balanced Scorecard has become increasingly popular in the global business world as a tool for balancing business strategy with financial concerns, customer care, internal business processes, and learning and growth. This book focuses on the hands-on experiences of companies across a broad range of organizations at both operational and board level. Drawn from cases in the UK, Europe, the United States, and Japan, the book shows that though Balanced Scorecard has been adopted widely, it is practiced in different forms and with varying degrees of success. Making Scorecards Actionable helps in creating and communicating a total comprehensive strategy to all organizational members from the top down.* Provides a long-term view of what the company's strategic objectives really are.* Shows how to make use of knowledge gained through experience.* Demonstrates the required flexibility of such a system to cope with the fast-changing business environment.* This book provides a practice-based follow on from the successful Performance Drivers by Olve, Roy and Welter (0471 986232)Readership: Operational managers, consultants, and business students.
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| 39. |
- Olve, Nils-Göran, 1947-, et al.
(author)
-
Prismodeller som strategiskt verktyg
- 2013
-
In: Bonniers ledarskapshandböcker: ekonomistyrning (3.7). - : Bonniers.
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Book chapter (pop. science, debate, etc.)
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| 40. |
- Olve, Nils-Göran, 1947-, et al.
(author)
-
Prismodeller som strategisktverktyg
- 2013
-
In: Bonnier Ledarskapshandböcker. - Stockholm : Bonnier.
-
Book chapter (pop. science, debate, etc.)
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| 41. |
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| 42. |
- Olve, Nils-Göran, 1947-, et al.
(author)
-
Strategiorienterad styrning med hjälp av balanserade styrkort
- 2013. - 1
-
In: Perspektiv på ekonomistyrning. - : Liber. - 9789147096947 ; , s. 161-185
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Book chapter (other academic/artistic)abstract
- Boken är strukturerad i tre övergripande teman. I det första diskuteras och problematiseras det huvudsakliga området för ekonomistyrning: olika typer av ekonomiska ansvarsenheter. Dessutom behandlas två specialfall av detta, nämligen ekonomistyrning av projekt och ekonomistyrning i nätverk.Bokens andra tema inriktas på några grundläggande styrverktyg och styrprocesser som förekommer på ett eller annat sätt i många organisationer. Här behandlas kalkylering, budgetering, nyckeltal, balanced scorecard och affärssystem.Bokens tredje och avslutande tema fokuserar på några viktiga aktuella ekonomistyrningsfrågor; antingen sådana som funnits under lång tid men som kommit att bli extra uppmärksammade på senare tid, eller sådana som helt enkelt är relativt nya frågor inom ekonomistyrningsområdet. Här behandlas intern kontroll, CSR, belöningssystem, shared services och förtroendets betydelse i ekonomistyrningen.
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| 43. |
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| 44. |
- Olve, Nils-Göran, 1947-
(author)
-
Särredovisning av kostnader i kommunal verksamhet : Rapport från sju kommuner med erfarenhet av att rapportera om kostnader för olika kalkylobjekt
- 2017
-
Reports (other academic/artistic)abstract
- Den här rapporten handlar om särredovisning av kostnader i sju svenska kommuner. En rad olika aktörer kan vara intresserade av en verksamhets kostnader, bland annat Konkurrensverket för att avgöra om en organisation gör sig skyldig till över- eller underprissättning. Även myndigheter som SCB, kommunpolitiker och tjänstemän samt media ställer frågor om kostnaden för specifika kalkylobjekt (till exempel processer, brukarkategorier eller produkter). Ofta gäller det något som inte följs upp rutinmässigt. Hur besvaras sådana frågor?Vi har undersökt detta genom en explorativ studie i sju svenska kommuner. Fokus i rapporten ligger på kostnadssammanställningar som görs i tillägg till bokföringens löpande uppföljning. Sådan särredovisning kan både göras ad hoc (för att besvara en unik fråga) och löpande.Studiens syfte är att beskriva hur sju svenska kommuner med stor erfarenhet av uppföljning och analys, hanterar frågor om kostnader för kalkylobjekt som inte redan är föremål för löpande särredovisning samt identifiera resurser och kompetenser som krävs för att lyckas med detta. Vi avgränsar oss alltså till ett antal ”goda exempel”, snarare än att ge en representativ bild av särredovisning i svenska kommuner. Vi fokuserar produktionen av kostnadsinformationen och analyserar inte konsekvenserna av att använda den.Kostnader särredovisas av olika anledningar. För att öka förståelsen av detta beskrivs tre situationer då kostnader för specifika kalkylobjekt efterfrågas: frågor internt från politiker och tjänstemän, frågor externt från myndigheter och andra granskande aktörer samt frågor från medborgare eller massmedia. Dessutom beskriver vi fem viktiga vägval som påverkar vilken precision som kan uppnås i särredovisningen. Dessa är hämtade från en tidigare rapport för Konkurrensverket (Olve och Petri, 2014), och handlar om hur kalkylobjekt definieras, hur data samlas in, vilket urval av kostnader som görs och hur samkostnader fördelas, samt hur kostnadsinformationen används.Resultaten visar att kommunerna kan göra avancerade kostnadskalkyler, men att sådana analyser är förknippade med resursanvändning bland såväl ekonomer som verksamhetspersonal. Om kostnadsinformationen inte är till nytta internt, kan det vara svårt att mobilisera intresse för att upprätta kalkylerna (i konkurrens med annan uppföljning som också efterfrågas). För kalkylobjekt som motsvarar konton i bokföringen, organisatoriska enheter eller leverantörer, kan fackekonomerna själva ta fram kostnadsinformation med hög precision. Men för mer verksamhetsnära kalkylobjekt (som produkter, processer och brukare) krävs ofta engagemang även från experter i verksamheten. Kostnadsinformationen som används internt ligger ofta till grund för styrningen och fokuserar därför ”påverkbara” kostnader snarare än full självkostnad. Utvecklingen mot större inslag av marknadslogik (så kallad New Public Management/NPM) har också påverkat uppföljningen. Gradvis har politikens och beställarnas fokus flyttats från kostnader i verksamheten, till det pris som betalas för den upphandlade verksamheten – oavsett om den levereras av en extern leverantör eller av den interna utförarorganisationen.
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