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  • 2001. Öhman, Arne
    et al.
    Flykt, Anders
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Esteves, Francisco
    Emotion drives attention: Detecting the snake in the grass2001In: Journal of Experimental Psychology: General, ISSN 0096-3445, Vol. 130, no 3, p. 466-478Article in journal (Refereed)
    Abstract [en]

    Participants searched for discrepant fear-relevant pictures (snakes or spiders) in grid-pattern arrays of fear-irrelevant pictures belonging to the same category (flowers or mushrooms) and vice versa. Fear-relevant pictures were found more quickly than fear-irrelevant ones. Fear-relevant, but not fear-irrelevant, search was unaffected by the location of the target in the display and by the number of distractors, which suggests parallel search for fear-relevant targets and serial search for fear-irrelevant targets. Participants specifically fearful of snakes but not spiders (or vice versa) showed facilitated search for the feared objects but did not differ from controls in search for nonfeared fear-relevant or fear-irrelevant, targets. Thus, evolutionary relevant threatening stimuli were effective in capturing attention, and this effect was further facilitated if the stimulus was emotionally provocative.

  • 2002. Öhman, Arne
    et al.
    Flykt, Anders
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Lundqvist, Daniel
    Unconscious emotion: Evolutionary perspectives, psychophysiological data, and neuropsychological mechanisms2000In: The Cognitive Neuroscience of Emotion, New York: Oxford University Press, 2000Chapter in book (Other academic)
  • 2003.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Mer information i revisionsberättelsen: ett senfärdigt steg i rätt riktning2007In: Balans, ISSN 0346-8208, Vol. 33, no 12, p. 6-7Article in journal (Other scientific)
  • 2004.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Motstridiga intressen hot mot revisionens möjligheter2007In: Balans, ISSN 0346-8208, Vol. 33, no 4, p. 41-43Article in journal (Other scientific)
  • 2005.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Perspektiv på revision: tankemönster, förväntningsgap och dilemman2007Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Auditing is an important activity in today’s society and is characterised by several dilemmas. The assumption underlying this thesis is that auditing is influenced in prac-tice by the thought patterns of auditors. These patterns are shaped in an environment that is both regulated and self-regulated. The purpose of the thesis is to describe, analyse and compare the thought patterns of Swedish auditors and important stake-holders with regard to the way in which auditors audit information provided by listed companies and how they make statements about this information. The purpose is also to make some suggestions about how the auditing activity can be modified in order to reduce conflicting interests. The methodological approach combines the use of the repertory grid technique and open-ended interview questions. Interviews were carried out with 82 auditors and 73 stakeholders. To validate the findings, four focus groups, consisting of auditors, investors and creditors, were consulted.

    The findings indicate that auditors devote a relatively large amount of time and considerable effort to objects that can be verified satisfactorily, but not to objects that they perceive as being of primary importance to investors and creditors. A similar gap is found in the thought patterns of investors and creditors. Moreover, several expec-tation gaps are found, in particular regarding auditors’ statements. On the one hand, the auditors studied were reluctant to make statements about any other information than information obtained according to current practice; on the other hand, the inves-tors and creditors expressed a need for additional information about the outcome of the audit and the choice of auditing objects.

    The concluding suggestions concern measures that can reduce the discrepancies identi-fied, including (i) the introduction of a mandatory primary audit and a market-oriented secondary audit, (ii) extended information about the outcome of the audit and the choice of auditing objects that will benefit the stakeholders, (iii) a somewhat less expo-sed position of the auditors, and (iv) the importance of a changed balance of power in the auditing arena and the need for an integrated and dynamic approach to auditing.

    Keywords: auditing, accounting information, auditors, stakeholders, agency theory, thought patterns, expectation gap, repertory grid.

  • 2006.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisionen når inte sin potential. 2006In: Intern revision, ISSN 1401-8950, Vol. 6, no 3, p. 30-31Article in journal (Other (popular scientific, debate etc.))
  • 2007.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorers perspektiv på revision: En fråga om att följa upptrampade stigar2004Licentiate thesis, monograph (Other scientific)
  • 2008.
    Öhman, Peter
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Är det viktigare för revisorer att göra saker rätt än att göra rätt saker?2005In: Uppdrag revision: revisorsprofessionen i takt med förväntningarn, Stockholm: SNS förlag, 2005, p. 61-79Chapter in book (Other academic)
  • 2009.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Grönlund, Anders
    Stockholms universitet.
    Skærbæk, Peter
    Handelshöjskolen i Köbenhavn.
    Montgomery, Pia
    Stockholms universitet.
    Svärdsten, Fredrik
    Stockholms universitet.
    Riksrevisionen - effektivitetens, rättssäkerhetens och demokratins väktare. En studie av effektivitetsrevisioner 2003 – 2007.2008Report (Other academic)
  • 2010.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Grönlund, Anders
    Svärdsten, Fredrik
    Svensk effektivitetsrevision i Riksrevisionens regi2012Report (Other academic)
    Abstract [sv]

    Detta projekt, som Peter Öhman vid CER bedrivit i samarbete med forskare från Stockholms universitet, visar att Riksrevisionen har valt en något udda inriktning på svensk effektivitets-revision. Rapporten sammanfattar de resultat som tidigare publicerats i akademirapporten "Riksrevisionen – effektivitetens, rättssäkerhetens och demokratins väktare" (Skærbæk, Öhman, Montgomery, Svärdsten och Grönlund, 2008) och i den internationella tidskriftsartikeln "Value for money and the rule of law: The (new) performance audit in Sweden" (Grönlund, Svärdsten och Öhman, 2011). Forskningsresultaten låg även till grund för förslaget i Riksrevisionsutredningen 2009 om en ny inriktning på svensk effektivitetsrevision.

  • 2011.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Accountability from auditor perspectives2003Conference paper (Refereed)
  • 2012.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Auditor perspectives on auditing issues - anempirical study2003Conference paper (Other academic)
  • 2013.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Auditors on auditing2004Conference paper (Refereed)
  • 2014.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Jansson, Anna-Maria
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tschudi, Finn
    Swedish auditors' view of auditing: Doing things right versus doing the right things2006In: European Accounting Review, ISSN 0963-8180, Vol. 15, no 1, p. 89-114Article in journal (Refereed)
    Abstract [en]

    This paper aims to describe and analyse the thought patterns of Swedish auditors with regard to the way in which they audit information provided by listed companies, and possible changes in their duties. Eighty-two auditors were interviewed using the repertory grid technique and open-ended interview questions. To check the stability in the thought patterns of the respondents, six retests were made and, to validate the findings, an expert panel and two reference groups consisting of auditors and other representatives of the accounting and auditing professions were consulted. Distinct patterns emerged in the mean grid of the thought patterns of all the respondents. One dimension was related to the time perspective, past versus future, and another to auditing practice. Auditors devote a relatively long time and considerable effort to objects that can be satisfactorily verified, but not to objects that they perceive as being of primary importance to investors and other stakeholders. This inconsistency in the thought patterns of the auditors is similar to the gap between auditing in practice and stakeholders' expectations of auditing, which is a phenomenon frequently found in previous research. Moreover, the auditors were very reluctant to make statements about any information except that elicited according to current practice. In addition to this traditional view, the auditors appear to be more concerned about their own situation than that of the parties they are meant to be protecting. Doing things right seems to be more important than doing the right things. That the auditors spend much time on objects that they themselves do not consider to be of primary importance for the investors and other stakeholders, and their unwillingness to change current practice is of great concern in Sweden, where there is a strong belief in self-regulation of the auditing profession.

  • 2015.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sörbom, D
    Department of Statistics, Uppsala University, Uppsala, Sweden .
    Client satisfaction and usefulness to external stakeholders from an audit client perspective2012In: Managerial Auditing Journal, ISSN 0268-6902, E-ISSN 1758-7735, Vol. 27, no 5, p. 477-499Article in journal (Refereed)
    Abstract [en]

    Purpose: The purpose of the paper is to develop, test, and improve a structural equation model (SEM) of client satisfaction with the audit, and of client perception of the usefulness of the audit to external stakeholders. Design/methodology/approach: A questionnaire was mailed to audit clients, i.e. managers of Swedish limited companies with 50 or more employees; 627 useable questionnaires were returned, giving a response rate of 43 percent. Data were processed using the SEM software LISREL. Findings: The data suggest that auditors face difficulties in handling divided loyalties, as audit clients perceive a strong relationship between client satisfaction and usefulness to external stakeholders. Signing auditor competence is positively and auditor skepticism negatively related to both client satisfaction and usefulness to external stakeholders. Research limitations/implications: The paper focuses solely on the auditor and audit team levels and uses a limited number of independent variables. Practical implications: The findings extend previous results, indicating that client relationships with both signing auditors and audit assistants affect client satisfaction positively, but have no significant connection with usefulness to external stakeholders. Consequently, it would be useful to consider organizing audit teams in which the various members have distinct roles. Originality/value: The study addresses an issue most auditing research has not explicitly considered: the distinction between client satisfaction with the audit and client perceptions of the usefulness of the audit to external stakeholders. © Emerald Group Publishing Limited.

  • 2016.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Nilsson, Anders
    Pre-bankrupt going concern warnings: prediction accuracy, extent and degree of wording ambiguity and phrasing patterns in Sweden2012Conference paper (Refereed)
  • 2017.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Ohlsson, G
    Väsentlighetsbegreppet vid revisorns rapportering.2003In: Balans:tidskrift, ISSN 0346-8208, Vol. 29, no 6/7, p. 24-26Article in journal (Other academic)
  • 2018.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, B.
    Uppsala University, Institute for Housing and Urban Research, Gävle, Sweden.
    Uhlin, Ola
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Accuracy of Swedish property appraisers' forecasts of net operating income2012In: Journal of Property Research, ISSN 0959-9916, E-ISSN 1466-4453, Vol. 29, no 2, p. 103-122Article in journal (Refereed)
    Abstract [en]

    This study addresses how property appraisers forecast one important component of the commercial property valuation model: net operating income. We compare appraisers' ex ante forecasts with corresponding ex post figures from company financial reports. The data are from the Swedish Property Index, 1998-2005, and comprise over 7000 observations. The findings indicate that the appraisers' forecasts are somewhat forward looking and almost as accurate as those obtained using mechanical autoregressive models. However, the forecasts are biased, as appraisers systematically overestimate future net operating income. There was also evidence of decreasing accuracy over the study period. © 2012 Copyright Taylor and Francis Group, LLC.

  • 2019.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, Bo
    Uppsala universitet.
    Träffsäkerheten i fastighetsvärderares bedömningar2012Report (Other academic)
    Abstract [sv]

    Svenska fastighetsvärderare har relativt god träffsäkerhet när de prognostiserar fastigheters driftsnetto (hyresintäkter minus driftskostnader), men deras systematiska överskattningar är besvärande. Den slutsatsen drar Peter Öhman vid CER och Bo Söderberg vid Institutet för bostads- och urbanforskning (Uppsala universitet) efter att ha avslutat det projekt som här avrapporteras. Forskningsresultat från projektet har tidigare publicerats i den internationella tidskriftartikeln "Accuracy of Swedish property appraisers’ forecasts of net operating income" (Öhman, Söderberg och Uhlin, 2012).

  • 2020.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, Bo
    Uhlin, Ola
    Accuracy of appraiser forecasts2010Conference paper (Refereed)
  • 2021.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Söderberg, Bo
    Westerdahl, Stig
    Property investor behaviour: qualitative analysis of a very large transaction2012Conference paper (Refereed)
  • 2022.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wahlberg, Olof
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Häckner, Einar
    How the context of auditing distorts auditingpractices2004Conference paper (Refereed)
  • 2023.
    ֖hman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wallerstedt, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Audit regulation and the development of the auditing profession: The case of Sweden2012In: Accounting History, ISSN 1032-3732, E-ISSN 1749-3374, Vol. 17, no 2, p. 241-257Article in journal (Refereed)
    Abstract [en]

    In the wake of the Companies Act of 1895, which stipulated that limited companies should appoint an auditor, an auditing field gradually emerged in Sweden. Our historical review from the end of the nineteenth century to the end of the twentieth century reveals a reciprocal relationship between audit regulation and the development of the auditing profession. Laws and additional rules both codified auditing practice and paved the way for a strengthening of the profession’s position. The findings also show that critical events have triggered these developments. In 1932, a corporate financial scandal forced the profession to improve auditing methods and formulate ethical rules, and the law that followed was considered a significant indication of the importance of auditors in Sweden. The profession’s position was further strengthened in the 1970s when auditors’ associations became rule-making bodies, and the state decided upon additional assignments for auditors. To meet the 1983 prescription in the Companies Act that at least one auditor in a limited company should be authorized or approved, the number of authorized public accountants increased significantly. © The Author(s) 2012.

  • 2024.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wallerstedt, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorsprofessionens framväxt i Sverige2012Report (Other academic)
  • 2025.
    Öhman, Peter
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Wallerstedt, Eva
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The development of audit regulation and the strengthening of the position of the profession2010Conference paper (Refereed)
  • 2026.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Pandora's Genes: Images of Biotechnology and Nature in Europe2002In: Biotechnology: The making of a global controversy, Cambridge: Cambridge University Press, 2002Chapter in book (Other academic)
  • 2027.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Public Perceptions of Gene Technology: On the edge of risk society2002Doctoral thesis, monograph (Other academic)
  • 2028.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Risker i ett heteronormativt samhälle2009In: Risker i det moderna samhället: Samhällsvetenskapliga perspektiv, Lund: Studentlitteratur, 2009, p. 237-260Chapter in book (Other academic)
    Abstract [sv]

    Innehåll: Sexuell läggning, heteronormativitet och queerteori, Skillnader i utsatthet - tidigare forskning, Riskuppfattningar och sexuell läggning, Skillnader i riskuppfattningar vad gäller sexuell läggning

  • 2029.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Risks in a Heteronormative Society - Sense-Making of Everyday Risks among Gays in Sweden 2010Conference paper (Other academic)
  • 2030.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Teorier om risksamhället2009In: Risker i det moderna samhället, Lund: Studentlitteratur, 2009, p. 103-121Chapter in book (Other academic)
    Abstract [sv]

    Innehåll: Individualiseringsprocessen, Dimensioner av risksamhället, Tillämpning inom riskforskningen, Socialkonstruktionistiska perspektiv på riskuppfattningar

  • 2031.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The evolution of public opinion on biotechnology2002In: Biotechnology: the making of a global controversy, Cambridge: Cambridge University Press, 2002Chapter in book (Other academic)
  • 2032.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The Impact of Gender and Sexual Orientation and the Mediating Role of Values and Experiences of Vulnerability2007Conference paper (Other academic)
  • 2033.
    Öhman, Susanna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    The Impact of Gender and Sexual Orientation on Risk Perception and Risk Behaviour2010Conference paper (Other academic)
  • 2034.
    Öhman, Susanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Kloep, Marion
    University of Glamorgan.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Differences in Sense-Making of Risk: Are there Contextual Differences between Groups?2008In: 'The End of Rationality?' The Challenge of New Risks and Uncertainties in the 21st Century. 'Sociology and Public Debate' Barcelona, September 5-9., 2008Conference paper (Other academic)
  • 2035.
    Öhman, Susanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Kris och risk i det heterogena samhället2009Report (Other academic)
    Abstract [sv]

    Rapporten behandlar hur risker, säkerhet och olyckor upplevs, värderas och bedöms av olika grupper i samhället. Syftet har inte enbart varit att kartlägga den enskilda medborgarens värdering och skattning utan att även möjliggöra förebyggande arbete i konkreta situationer. Befolkningens heterogenitet i termer av kön, ålder, ursprung, funktionshinder och sexuell läggning har fokuserats just för att förbättra samhällets förmåga att hantera risker och förmedla riskkommunikation till olika grupper. Med heterogenitet menar vi att invånarna skiljer sig från varandra i termer av resurser, värderingar och erfarenheter. Inom projektet har två huvudstudier gjorts; en med nio kvalitativa fokusgruppintervjuer med människor från olika grupper bland den svenska allmänheten. Selektionskriteriet för grupperna var heterogenitet. Den andra studien var en enkätstudie där urvalet bestod av 3 000 personer boende i Sverige i åldern 16-75 år, uppdelat på tre slumpmässiga underurval: 2 000 personer i hela riket, svarsfrekvens 59 %. 750 personer i församlingar med hög andel personer med utländsk bakgrund, svarsfrekvens 36 %. 250 personer i glesbygdslän, svarsfrekvens 55 %. Urval 2 och 3 gjordes för att säkerställa att tillräckligt många personer med utländsk bakgrund och personer boende i glesbygd ingick i urvalet. Enkäten bestod av ett stort antal frågor om t.ex. riskuppfattningar, riskkommunikation, riskbeteende, värderingar, resurser och olika typer av bakgrundsvariabler. Våra resultat visar att heterogenitetsgrunderna i varierande grad spelar roll för förståelsen av människors riskuppfattningar, riskkommunikation och risk- eller säkerhetsbeteenden. De undersökta grupperna upplever olika risker på olika sätt, vill ha varierande typ av riskkommunikation och har också skilda riskbeteenden. Dessa resultat kvarstår även om man tar hänsyn till värderingar, sårbarhet, kön och inkomst och illustrerar vikten av att ta med heterogeniteten i samhället vid studier av risker för att synliggöra de variationer som finns i samhället. Utifrån intervjustudierna kan vi dra slutsatserna att människor förstår risk utifrån sina egna erfarenheter och vardagshändelser, samt att när det gällde nya risker, t.ex. kärnkraft och klimatförändringar hade de studerade grupperna olika strategier för att hantera och leva med dessa. Med utgångspunkt i teorin om risksamhället har en modell av riskuppfattningar med två dimensioner konstruerats; kontroll–fatalism och lokalt–globalt. Att gruppera människor enligt dessa föreslagna dimensioner kan vara ett sätt att öka vår förståelse för att olika grupper av allmänheten kan ha samma uppfattning om en specifik risk, men denna uppfattning är grundad i olika kontext. Detta stämmer också vad gäller riskförståelse, att de intervjuade förankrade sin förståelse för olika risker mot å ena sidan riskens betydelse för mig personligen eller oss kollektivt, och å andra sidan hur risken upplevdes i relation till här lokalt eller där globalt, alltså en rumslig förankring. Sammanfattningsvis kan man säga att rapporten visar på behovet av att i större utsträckning beakta befolkningens heterogenitet i det riskförebyggande arbetet. Rapporten avslutas med sex stycken råd för en förbättrad riskkommunikation.

  • 2036.
    Öhman, Susanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    National, international or global threats – who fears what? Societal risk perceptions in Sweden 2004 and 2008.2009Conference paper (Other academic)
  • 2037.
    Öhman, Susanna
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Olofsson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Sense-making of risk in Sweden and Wales2010Conference paper (Other academic)
  • 2038.
    Öhrking, Staffan
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Från lerkruka till färg-TV: Om utvecklingen på olika aggregeringsnivåer i Sri Lanka perioden 1968-2005. Del 2. Landsbygden2006In: Geografiska Notiser, ISSN 0016-724X, Vol. 64, no 2, p. 76-87Article in journal (Other scientific)
  • 2039.
    Öhrling, Staffan
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Från lerkruka till färg-TV.: Om utvecklingen på olika aggregeringsnivåer i Sri Lanka 1968-2005. Del 1. Den nationella nivån.2006In: Geografiska Notiser, ISSN 0016-724X, Vol. 64, no 1, p. 40-49Article in journal (Other scientific)
  • 2040.
    Öhrling, Staffan
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Krig, tsunami och turism i Sri Lanka: Tre divergerande eller konvergerande fenomen?2008Report (Other academic)
    Abstract [sv]

    Denna rapport presenterar krig, tsunami och turism som tre problemkomplex vilka på olikasätt och med olika dignitet påverkat Sri Lanka och även kommer att avgöra dess framtid.Alltsedan mitt första besök för fyrtio år sedan i landet, som då fortfarande hette Ceylon, harjag följt utvecklingen här. Denna artikel bygger på erfarenheter av flera års forskning i landet,senare års direktintervjuer med människor ur olika samhällsskikt i Sri Lanka samtregelbunden bevakning av landets dagspress, etermedia och aktuell akademisk litteratur. Härskall jag ge mig i kast med att förklara och analysera sambanden mellan artikeltitelns treskenbart oförenliga fenomen som tagna var för sig eller gemensamt haft avgörande betydelseför utvecklingen. Turismen har sett över tiden expanderat trots olika konflikter alltsedan 1971,med undantag för perioden 1985-1989, men farhågor har väckts att landet har kommit till ettviktigt vägskäl där den eskalerande konflikten kan leda fram emot ett trendbrott iutvecklingen. Vad är bakgrunden till den nuvarande konflikten som bröt ut 1983 och varförutvecklades den till ett krig med över 75 000 döda och hundratusentals på flykt inom landetalltsedan dess? Tsunamin 2004 blev en ofantlig katastrof för landet, men då tsunamibiståndetskulle fördelas hoppades många i Sri Lanka att vapenvilan som ingicks mellan de stridandeparterna 2002 skulle resultera i ett bestående fredsavtal. Varför blev det inte så? Från juli2007 har regeringssidan haft påtagliga militära framgångar och i januari 2008 sadesvapenstilleståndsavtalet från 2002 upp formellt och därefter har den militära konflikteneskalerat påtagligt, medan massturismen i landet inte tycks ha påverkats i någon störreomfattning. Kan turismen och uppmärksamheten från omvärlden bidra till en utveckling motfred eller kan den nuvarande konflikten utvecklas så att den blir ett avgörande hot motekonomin och turismen i landet?

  • 2041.
    Öhrling, Staffan
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Same culture - different life paths? Communities: Contrasts and similarities in socio-geographic development for two Sinhalese local communities 1972-20052006In: Norsk Geografisk Tidsskrift - Norwegian Journal of Geography,, ISSN 0029-1951, Vol. 60, no 3, p. 249-266Article in journal (Refereed)
  • 2042.
    Öhrling, Staffan
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Tre världar i en.: Vad har Höga kusten, Kerala och Sri Lanka gemensamt?2006In: Geografiska notiser, ISSN 0016-724X, Vol. 64, no 3, p. 152-167Article in journal (Other scientific)
  • 2043.
    Öljarstrand, Anneli
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Den mångtydiga församlingen: Organisering, roller och relationer i spänningen mellan sekularisering och desekularisering2011Doctoral thesis, monograph (Other academic)
    Abstract [en]

    Parishes of the Church of Sweden work under the influence of a religious and cultural tradition as well as a societal, individual and internal secularization (Chaves 1994). The organization therefore has to react to the requirements of change alongside the need to preserve its distinctive character. The aim of this thesis is to analyze experiences of how a secularized context and internal organizational requirements influence the parishes' organization of structure and activities, the role of the actors and the relations between them.  The data consists of two empirical studies. The first study (carried out in 2007) is based on semi-structured interviews with 26 diocese employees at twelve of Church of Sweden's diocese secretariats. The second study (carried out in 2009) is based on semi-structured interviews with vicars and focus group-interviews with members of the faith ministry, employees and volunteers in four different parishes, in total 77 informants. Three different analyses of the material have been carried out.

    The first analysis, guided by new institutional theory, focuses on the parish’s organization in relation to a secularized context. Results show that the majority of the parishes have accepted a “market adapted organization model” in order to compete on the religious market, or perhaps most importantly, to retain their current members. The study concludes that the major challenge for the Church of Sweden’s parishes today is to find a balance between preserving traditions and adapting the organization to the ambient society's requirements of market adaptation and rationalization, which can result in internal secularization. 

    The second analysis is guided by role theory and focuses on the actor´s (vicars, members of the faith ministry, employees and volunteers) different roles in the parishes, in the light of organizational change. Results show how the different roles are affected by the organizational structure as well as by the societal context. The study concludes that a role is not static; instead it is affected by ideas from society, the organization, and other actor’s expectations as well as the actor him/her self. The four investigated roles tend to be more and more complex and, despite role, intra- and inter- role conflicts seems to be common in the parishes.

    The third and last analysis is guided by network analysis and focuses on the relations between the four actor groups. The results show that the actors sometimes have difficulty in separating between formal and informal relations. The relations seem to overlap each other, be multiplex and have more than one content.  This can be related to the parish ambiguity as well as the actor´s many different roles within the organization.  The thesis concludes with a theoretical discussion there a modifying of the concept internal secularization is proposed. 

     

     

  • 2044.
    Östlin, Carina
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Återfall i brott2008Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
  • 2045.
    Östlund, Agneta
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Eriksson, Anna
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Utbildningens betydelse för hälsan: En studie i skillnad på ohälsa mellan akademiker och icke-akademiker2009Independent thesis Basic level (degree of Bachelor)Student thesis
    Abstract [en]

    The main focus with this study was to investigate if there was a difference in level ofeducation and self-rated health and if it could be explained by the amount of control,demands and social support at work. Theories used in this essay are education, health,and the job strain-model (control, demands and social support at work). We used analready done study by Folkhälsoinstitutet (2004) to examine these questions. Theanalysed sample consists of respondents 12 166 aged 18-84 years. The decline was39, 2 %. The data was analyzed in SPSS 17.0 using a logistic regression with selfrated.The results show that there is a significant difference between the educationsgroups and health. The high educations group has better self-rated health. When itcomes to working conditions the high education groups have more control over workand they feel more social support from colleagues and management. But when itcomes to demands they experience more demands at work.

  • 2046.
    Özcelik, Fatih
    et al.
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Liu, Steven
    Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
    Revisorers "going concern" bedömningar: - i förhållande till företagens bransch och storlek2010Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The assessment of the company's continued operation, or "going concern" is one of theauditors' duties. To facilitate this assessment, a relatively new auditing standard has emergedin Sweden, RS 570. This standard serves as a guide for how an auditor should act whensignificant uncertainties’ surrounding the survival is at hand. This standard does not take thedifferent circumstances that characterize each industry or company size into account, butappears in a general plan. Our study aims to describe and analyze the auditors' accuracy inassessing the "going concern" for companies that went bankrupt in Sweden. Furthermore, wewill identify and describe if there is any difference in accuracy and assessment of "goingconcern" in relation to business size and industry affiliation. We also compared these to thedepleted equity and audit report outcomes (clean or qualified) as they have close links to the"going concern". We have made both a quantitative and qualitative study based on materialfrom a research project at Mid Sweden University in Sundsvall. The data that we receivedconsisted of 801 companies that went bankrupt in January and February 2009. Using thismaterial, we have subsequently done surveys and found that the overall accuracy is around 12percent. We found no difference in "going concern" assessments, observation of depletedequity or clean / qualified audit report between industries. We also found no difference interms of "going concern" assessments in relation to their size. On the other hand, we found asignificant difference in the remarks on the depleted equity and audit report outcomes, wheresmall firms are more likely to get a comment on the depleted equity and qualified opinionthan large companies. We conclude that the accuracy is unacceptably low, which makes uscritical whether the auditors should have the task of assessing companies’ continued operationat all. An alternative solution is to change the work process to increase accuracy to anacceptable level. This change may be done through an industry specialization, which shouldincrease the overall audit quality as well as accuracy in “going concern” judgements.

38394041 2001 - 2046 of 2046
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