Enligt institutionell teori imiteras framgångsrika organisationer i syfte att uppnå legitimitet men resultatet kan avvika till följd av en översättningsprocess vid implementering av idéer. Baserat på fallstudier jämförs svenska normsättare på redovisningsområdet med amerikanska FASB....

For stock analysis, the P/e ratio has always played a prominent part. Is it, then, a good method for finding “incorrectly” evaluated stocks? Earlier research mainly based on the situation in North America has given some support that this would be the case. Recently, however, K L Fisher has...

Dejong et.al. (1989) and Avila & Ronen (1999) conduct experimental tests of various transfer pricing mechanisms. The resulting quantity data is transformed to efficiency measures which the authors analyse primarily through t-tests and analyses of variance. The problem in both experiments is that...

This paper analyzes the consequences of an increasing non-profit sector and its impact on the municipalities and other local authorities. We discuss different forms of cooperation between non-governmental organizations and local authorities’ organizations. The basis for the discussion is the...

Rapporten är resultatet av ett uppdrag från Svenska ESF-rådet i Göteborg med den övergripande frågan: varför söker inte fler företagare stöd för sin kompetensutveckling? Svenska ESF-rådet har till uppgift att stimulera små och medelstora företag/arbetsplatser i deras...

The Swedish Energy Agency is currently developing a performance assessment model for grid companies. The model relates total revenue to a standard cost based on a fictitious grid. This paper discusses a major theoretical disadvantage of this regulation principle, i.e. that the short and long...

Braiding organization theory and argumentation theory, I unfold in this article how argumentation contributes to organizational sense-making and how organizations act as social loci for the production, diffusion and development of arguments. A Swedish association dedicated to the defense and...

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Risk is a key topic in the communication between developers of infrastructure projects, permit-granting authorities, and civil society. The nature of risk communication is contested among academics, however. Whereas some scholars conceive of risk communication as a matter of effectively...

The starting point of this paper asserts that managers who elicit and select projects have a moral responsibility. Correspondingly, its purpose is to provide a means for project selectors to appreciate this responsibility so that it can be put into practice. A model of the moral responsibility...