Background: Previous studies on the subject, contrary to corresponding studies on mergers and acquisitions, have shown significant positive market reactions from all over the world on the announcements of divestitures. However, similar studies have not been done on the Swedish market. There are split opinions on the origin of the abnormal returns from the announcements of divestitures, but the economic cycle, choice of payment method and industry affiliation are recurring explaining variables in event studies. Aim: The aim of the study is to investigate the effect on shareholder wealth from the announcements of a divestiture on the Swedish market during the period from 1997-2017, as well as investigating how the abnormal returns are affected by the economic cycle, choice of payment method and industry affiliation. Completion: The study is conducted using the event study methodology and a deductive approach. Historical time series from divesting companies share prices are used to estimate expected returns which are then compared to actual returns to decide whether the announcement of a divestiture has an impact on shareholder wealth. Results: The study finds significant results that divesting companies’ shareholder wealth are positively affected by the announcement of a divestiture for both event windows (-3, +3) and (-1, +1). For each separate day within the event window the authors find statistically significant returns for day T-2 and T0. The authors find no statistically significant differences between the returns regarding the economic cycle. Regarding the choice of method of payment, it is concluded that payment through stock generates excess returns when compared to other financing alternatives. No differences could be found between different industry affiliations. / Bakgrund: Tidigare studier inom ämnet har, till skillnad från motsvarande forskning om företagsförvärv, påvisat signifikanta positiva reaktioner från marknader över hela världen vid tillkännagivandet av en avyttring. Däremot saknas studier om avyttringars effekt på den svenska marknaden. Det råder delade meningar om varför abnormal avkastning uppstår vid tillkännagivandet, där konjunkturläge, finansieringsalternativ och branschtillhörighet är vanligt förekommande förklarande variabler i eventstudier. Syfte: Studiens syfte är att undersöka hur tillkännagivandet av en avyttring påverkar säljande bolags aktiekurs på den svenska marknaden under tidsperioden 1997–2017, samt att undersöka hur rådande konjunkturläge, valt finansieringsalternativ och branschtillhörighet påverkar avkastningen Genomförande: Studien genomförs genom eventstudiemetodologin med en deduktiv ansats. Empirin utgår från historisk tidsseriedata från avyttrande bolags aktiekurser för att bestämma förväntad avkastning som sedan jämförs med faktiskt avkastning för att urskilja om tillkännagivandet påverkar kursutvecklingen. Resultat: Studien visar statistiskt signifikanta resultat för att avyttrande bolags aktiekurs påverkas positivt av tillkännagivandet av en avyttring både för eventfönstret (-3, +3) och (-1, +1). För de enskilda dagarna i eventfönstret finner författarna statistiskt signifikanta avkastningar för dag T-2 och T0. Författarna finner inga statistiskt säkerställda skillnader i avkastning beroende på rådande konjunkturläge. Gällande val av finansieringsalternativ visas att betalning genom aktier genererar signifikant högre avkastning än övriga alternativ. Inga samband kunde säkerställas beroende på företagens branschtillhörighet.

Esta tese tem como objetivo entender o significado de se autodeclarar sem religião no Brasil. Longe da aparente uniformidade apresentada pelos recenseamentos, os sem religião se confirmam como uma categoria residual heterogênea, composta por tipos distintos que refletem algumas das principais tendências da atualidade. É um grupo multifacetado onde estão, de um lado, ateus e agnósticos, aparentemente secularizados; de outro, indivíduos que misturam vários modelos de religiosidade. Essa categoria expressa o afastamento das instituições religiosas do domínio privado, onde as individualidades se manifestam das mais variadas formas, em pleno exercício de suas autonomias. Nesse estado, aproximar-se ou afastar-se do transcendente torna-se uma questão de foro íntimo, cuja decisão cabe a cada individuo na sua intimidade. A modernidade que acompanha o processo de secularização, parece ter aberto espaço nas sociedades ocidentais contemporâneas, entre outros aspectos, para a instalação de uma crise do pertencimento, através da reavaliação dos laços tradicionais. / The purpose of this thesis is to understand what does it mean when someone is declared as without religion in Brazil. Far from the superficial standardization presented by the national census, the category of without religion confirms itself as an heterogeneous residual group, composed by distinct types of people which reflect some of the main tendencies of the present times. This is a multiform group that can be subdivided into two. While the first one consists of atheists and agnostics apparently secularized; the second is made up from individuals that mix up many models of religiousness. It points out the distance of the religious institutions from the private sphere, where the individualities express themselves in different ways, exercising their autonomies. In such atmosphere, getting closer or moving away from the transcendent becomes a matter of private choice, a decision of each individual in its intimacy. Thus, the modernity that comes together with the secularization in the contemporary occidental societies seems to have open the door to the installation of a crisis of affiliation stimulated by the revaluation of the tradition laces.

Submitted by Ana Carla Almeida (ana.almeida@ucsal.br) on 2016-09-28T19:15:18Z No. of bitstreams: 1 Tese Hilda Ledoux Vargas.pdf: 2331690 bytes, checksum: 76a3f270d4b7f3d1b69915a8aa98e038 (MD5) / Approved for entry into archive by Rosemary Magalhães (rosemary.magalhaes@ucsal.br) on 2016-10-06T18:12:32Z (GMT) No. of bitstreams: 1 Tese Hilda Ledoux Vargas.pdf: 2331690 bytes, checksum: 76a3f270d4b7f3d1b69915a8aa98e038 (MD5) / Made available in DSpace on 2016-10-06T18:12:32Z (GMT). No. of bitstreams: 1 Tese Hilda Ledoux Vargas.pdf: 2331690 bytes, checksum: 76a3f270d4b7f3d1b69915a8aa98e038 (MD5) Previous issue date: 2015-10-21 / Este trabalho tem como objetivo examinar a possibilidade de reconhecimento da multiparentalidade nas famílias formadas pelo casamento ou pela união estável, com filhos de um ou de ambos os membros do casal, provenientes de vínculos anteriormente desfeitos, aqui denominadas famílias neoconfiguradas. Essas famílias ganharam visibilidade, no Censo de 2010, realizado pelo Instituto Brasileiro de Geografia e Estatística – IBGE, que, pela primeira vez, apontou sua existência e relevância social. A convivência no ambiente familiar, que se reconstrói sobre as dores e marcas de relacionamentos anteriores pode fazer frutificar um sen-timento de parentalidade que se sobrepõe à biologia e transforma as pessoas envolvidas em “pais e filhos do coração”. A interpretação constitucional que se desenvolve neste trabalho reconhece a afetividade como elemento constituidor de vínculos parentais capazes de deter-minar o estado de filiação socioafetiva e como princípio jurídico de ordem constitucional ga-rantidor da promoção da dignidade da pessoa humana e determinante da constituição de pa-rentesco por outra origem, na forma do art. 1.593 do Código Civil de 2002. A tese proposta é que é possível o reconhecimento e a produção de todos os efeitos jurídicos da multiparentali-dade nas famílias neoconfiguradas, por meio da interpretação do texto constitucional, no con-texto plural de família na sociedade contemporânea e das mudanças paradigmáticas verifica-das no que diz respeito ao parentesco e à filiação, no direito brasileiro, a partir da Carta Cons-titucional de 1988. A interpretação do princípio da afetividade em conjunto com os princípios da dignidade da pessoa humana da liberdade, da igualdade, da solidariedade, da prevalência do melhor interesse da criança e do adolescente, da segurança jurídica e da vedação ao retro-cesso permite este entendimento. Na literatura jurídica nacional, prevalece o entendimento de que é possível constituir parentesco por outra origem (socioafetiva), nas relações que se esta-belecem entre pais biológicos, padrastos, madrastas e enteados, nas famílias neoconfiguradas. Os Tribunais de Justiça estaduais vêm se manifestando no sentido de acolher a multiparentali-dade em casos de adoção à brasileira, de reprodução artificial heteróloga e de adoção por ca-sais homoafetivos. Nas hipóteses em que padrastos e madrastas pretendem compartilhar a parentalidade com pais e mães biológicos, algumas decisões judiciais atribuem encargos ao padrasto ou à madrasta, como a guarda de seus enteados, assim como o direito a alimentos ao filho do cônjuge ou companheiro e vem admitindo, em nome do princípio da solidariedade, o direito de visitas. Entretanto, a escassez de estudos jurídicos e a ausência de tratamento legal específico sobre o tema justificam a pesquisa. Para o desenvolvimento do trabalho, foi utiliza-do o método dedutivo, com abordagem qualitativa, tendo como técnicas, a revisão de literatu-ra, legislativa e jurisprudencial, para estudar as relações de parentalidade que se estabelecem nas famílias neoconfiguradas, ambiente propício para manifestações de afeto e solidariedade, que extrapolam os laços da consanguinidade. A conclusão é que uma vez comprovado o esta-do de filiação entre padrastos, madrastas e enteados, sem descaracterização da parentalidade biológica há que se reconhecer a multiparentalidade e os efeitos jurídicos dela decorrentes. / This paper aims to examine the possibility of recognizing the multiparenting in families formed by marriage or the common-law marriage with children of one or both members of the couple, from previously broken links, here called newoconfigurated families. These families gained visibility in the 2010 Census, conducted by the Brazilian Institute of Geography and Statistics - IBGE, which, for the first time, pointed his existence and social relevance. The coexistence in the family environment, which is reconstructed on the pains and marks from previous relationships can bring to fruition a sense of parenting that overlaps the biology and transforms people involved in "parent-child heart." The constitutional interpretation that develops this work recognizes the affection as na element of parental bonds able to determine the state of soci-affective filiation and as a legal principle of constitutional order promoting human dignity and determining the kinship constitution, by the art. 1593 of the Civil Code of 2002. The thesis proposal is that is possible the recognition and production from all the legal consequences of multiparenting in newconfigurated families, through the interpretation of the Constitution, the family context in contemporary plural society and paradigmatic changes verified with regard to kinship and affiliation, in Brazilian law from the Constitution of 1988. The interpretation of the affection principle in conjunction with the s of freedom, equality, solidarity, prevalence of child's best interest and adolescents, legal certainty principles allows the understanding that it is possible that a person may have recognized the paternal or maternal multiplicity, in the civil registry. In the national legal literature, the prevailing understanding that can be co-relatives by another source (socio-affective), the relations established between biological parents, stepfathers, stepmothers and stepchildren, in neewconfigurate families. State Courts of Justice have been manifesting in order to host the multiparentanting in cases of “brasilian adoption mode”, heterologous artificial reproduction and adoption by homosexual couples. In cases where stepparents wish to share parenting with parents and Biologycal mothers, some judgments attach charges to the stepfather or stepmother, such as custody of her stepchildren, as well as the right to food to the child's spouse or partner and It is admitting, on behalf of the principle of solidarity, the right to visits. However, the lack of legal studies and the absence of specific legal treatment of the subject justifies the weigh-quisa. For the development work, we used the deductive method with a qualitative approach, with the techniques, the literature review, legislative and judicial, to es-proaches relations of parenting that are established in newconfigurated families, enabling environment for manifestations of affection and solidarity which go beyond the bonds of consanguininess. The conclusion is that after checking the state of affiliation between stepfathers, stepmothers and stepchildren without distortion of biological parenting we must recognize the multipa-rentalidade and the legal effects resulting therefrom

Overconsumption has become a common phenomenon in our contemporary consumer society. Furthermore, overconsumption has repeatedly been pointed out for its negative impact on the wellbeing of both humans and the environment. Alternative consumption and minimalism have, in recent years, become increasingly noticeable as a solution to this problem. The purpose of this study is threefold. First, from a Swedish context provide information on the motives of individuals who choose an alternative consumption or a minimalistic lifestyle, second, how these choices are important to the construction of these individuals’ self-identity, and third to discuss the significance of objects for these individuals. Previous research shows that motives for individuals who choose alternative ways of consumption are both personal benefits and activist ideologies. Financial capacity also plays a major role in an individual’s ability to consume alternatively or choose a minimalistic lifestyle. We have noted that previous research is currently lacking to explain how alternative ways of consumption are related to the construction of self-identity. Previous research also shows that there seems to be an ongoing discussion about the definition of the concepts of alternative consumption and minimalism. Our study is based on qualitative interviews with five individuals where both alternative consumers and minimalists are represented. This study's findings show that the main motive of our interviewees to choose alternative ways of consumption is that these lifestyles has given rise to increased well-being. It also shows that some participants have been able to develop an emotional distance to their belongings through these lifestyle choices. The results also indicate that the interviewees do in fact construct their self-identity through alternative ways of consumption. Also, that class affiliation is a crucial factor for the individuals' ability to choose a lifestyle characterized by alternative ways of consumption. / Överkonsumtion har blivit ett vardagligt fenomen i vårt samtida konsumtionssamhälle. Detta har upprepade gånger pekats ut som en bidragande faktor till att välbefinnandet hos både människa och miljö påverkats negativt. Både alternativ konsumtion och minimalism har på senare år blivit allt mer uppmärksammade som lösningar på detta problem. I denna studie är syftet att utifrån en svensk kontext bidra med kunskap om vilka motiv individer har till att välja en alternativ konsumtion eller en minimalistisk livsstil, hur detta i sin tur har betydelse för konstruktionen av självidentiteten samt vilken betydelse ting har för dessa individer. Tidigare forskning har visat att personliga fördelar och aktivistiska ideologier varit motiv för individer till att välja alternativa konsumtionssätt. Förutsättningarna för att göra dessa livsstilsval skiljer sig dock beroende på vilken ekonomisk kapacitet människor besitter. Vi har uppmärksammat att nuvarande forskning är bristfällig i att förklara hur alternativa konsumtionssätt står i relation till identitetsskapande. Det tycks även finnas en pågående diskussion i tidigare forskning om definitionen av begreppen alternativ konsumtion och minimalism. Vår studie är baserad på kvalitativa intervjuer med fem intervjupersoner där både alternativa konsumenter och minimalister finns representerade. Studiens resultat visar att intervjupersonernas huvudsakliga motiv till att välja ett alternativt konsumtionssätt är att livsstilen givit upphov till ett ökat välbefinnande. Resultatet visar även att vissa deltagare har utvecklat en emotionell distansering till sina ägodelar genom deras val av livsstil. Resultatet tyder även på att intervjupersonerna konstruerar sin självidentitet genom alternativa konsumtionssätt samt att klasstillhörigheten återigen anses vara en avgörande faktor för individers förmåga att välja en livsstil präglad av alternativa konsumtionssätt.

Esta tese tem como objetivo entender o significado de se autodeclarar sem religião no Brasil. Longe da aparente uniformidade apresentada pelos recenseamentos, os sem religião se confirmam como uma categoria residual heterogênea, composta por tipos distintos que refletem algumas das principais tendências da atualidade. É um grupo multifacetado onde estão, de um lado, ateus e agnósticos, aparentemente secularizados; de outro, indivíduos que misturam vários modelos de religiosidade. Essa categoria expressa o afastamento das instituições religiosas do domínio privado, onde as individualidades se manifestam das mais variadas formas, em pleno exercício de suas autonomias. Nesse estado, aproximar-se ou afastar-se do transcendente torna-se uma questão de foro íntimo, cuja decisão cabe a cada individuo na sua intimidade. A modernidade que acompanha o processo de secularização, parece ter aberto espaço nas sociedades ocidentais contemporâneas, entre outros aspectos, para a instalação de uma crise do pertencimento, através da reavaliação dos laços tradicionais. / The purpose of this thesis is to understand what does it mean when someone is declared as without religion in Brazil. Far from the superficial standardization presented by the national census, the category of without religion confirms itself as an heterogeneous residual group, composed by distinct types of people which reflect some of the main tendencies of the present times. This is a multiform group that can be subdivided into two. While the first one consists of atheists and agnostics apparently secularized; the second is made up from individuals that mix up many models of religiousness. It points out the distance of the religious institutions from the private sphere, where the individualities express themselves in different ways, exercising their autonomies. In such atmosphere, getting closer or moving away from the transcendent becomes a matter of private choice, a decision of each individual in its intimacy. Thus, the modernity that comes together with the secularization in the contemporary occidental societies seems to have open the door to the installation of a crisis of affiliation stimulated by the revaluation of the tradition laces.

This thesis is a collection of three independent essays in empirical political economics. The first chapter investigates if the presence of appointed mayors in a subset of municipalities during the Brazilian dictatorship led to elite capture. This is done comparing measures of inequality after redemocratization between municipalities that had appointed mayors with municipalities where mayors were elected directly. The main results are consistent with the hypothesis of elite capture and indicate income inequality increased more in municipalities that had mayors appointed by the regime. The second chapter investigates the extent to which media vehicles are prone to political capture in the context of the Brazilian dictatorship. This is done by investigating the effects of Rede Globo, the main Brazilian television station, on electoral outcomes of mayoral elections during the Brazilian dictatorship, mainly on the share of votes obtained by ARENA, the ruling party during the dictatorship. The main effects documented in this chapter show that during the first years of the military dictatorship, Globo has a positive effect on ARENA\'s vote-share. In the latter years, however, the effect becomes negative and, on average, overlaps the positive result. It is provided evidence that this break in the effect of Globo is associated with a change in the company\'s position towards the regime and in the content of the shows broadcast by Globo. The third chapter investigates if teachers with strong partisan stances are capable of influencing electoral outcomes through shaping their students\' voting behavior. This is done by exploiting unique datasets on party-affiliated voters, on public high school teachers and on election results and voter characteristics in the state of São Paulo, Brazil. The main findings of this chapter are suggestive of a positive and significant effect of the presence of affiliated teachers on the electoral performance of the corresponding party, especially in elections based on plurality voting systems. / Esta tese é composta por três ensaios empíricos em economia política. O primeiro capítulo investiga se a presença de prefeitos nomeados em um subconjunto de municípios durante a ditadura brasileira levou à captura por parte da elite. Isso é feito comparando medidas de desigualdade após a redemocratização entre municípios que tiveram prefeitos nomeados e municípios onde os prefeitos foram eleitos democraticamente. Os principais resultados deste capítulo são consistentes com a hipótese de captura e indicam que a desigualdade de renda aumentou mais em municípios que tiveram prefeitos nomeados pelo regime e que isso se deve principalmente a um aumento na parcela de rendimentos auferidos pelos mais ricos. O segundo capítulo investiga em que medida os veículos de comunicação são propensos a captura política no contexto da ditadura brasileira. Isso é feito investigando os efeitos da Rede Globo, a principal emissora de televisão brasileira, sobre os resultados eleitorais das eleições para prefeito durante a ditadura brasileira, especialmente sobre o percentual de votos obtido pela ARENA, o partido de situação durante a ditadura militar. Os principais efeitos mostram que durante os primeiros anos da ditadura, a Globo tem um efeito positivo sobre o percentual de votos obtidos pela ARENA. Nos últimos anos, no entanto, o efeito torna-se negativo e, em média, sobrepõe-se o resultado positivo dos primeiros anos. São fornecidas evidências de que esta quebra no efeito da Globo está associado a uma mudança na posição da empresa em relação ao regime e no conteúdo dos programas transmitidos por ela. O terceiro capítulo investiga se professores com fortes posições partidárias são capazes de interferir nos resultados eleitorais a partir de influência exercida sobre o voto dos seus alunos. Para isso são utilizados dados sobre filiação partidária de eleitores, sobre professores das escolas públicas e sobre resultados eleitorais e características dos eleitores no Estado de São Paulo, Brasil. As principais conclusões deste capítulo sugerem um efeito positivo e significativo da presença de professores filiados sobre o desempenho eleitoral do partido correspondente, especialmente em eleições majoritárias.

Este trabalho se volta à evolução do Partido dos Trabalhadores no estado de São Paulo. No contexto mais amplo do debate sobre partidos políticos, o PT sempre se apresentou como um contraponto nas abordagens sobre o sistema político brasileiro que, partindo de diferentes paradigmas teóricos, chegou sempre ao diagnóstico de que estas instituições estariam fadadas a serem organizações frágeis. Daí a análise do partido sob o ponto de vista da organização ser particularmente interessante. Serão observados os movimentos de expansão e retração da estrutura do partido para além do seu núcleo de origem a partir da base de filiados, do comportamento nas disputas no nível local e do desempenho nas eleições proporcionais. Todos esses aspectos se mostram relacionados no desenvolvimento da organização no estado onde nasceu. / This dissertation seeks to understand the evolution of the Workers Party (PT) in the state of São Paulo. In the broader context of the debate on political parties, the PT was always presented as a counterpoint in the approaches of the Brazilian political system that, starting from different theoretical paradigms, the researchers always concluded that these institutions were bound to be fragile organizations. Therefore, the analysis of the party from the point of view of its organization becomes particularly interesting. The movements of expansion and contraction of the partys structure will be observed considering not only the core founder who leads the party, but also based on its membership roster, its behavior in disputes at the local level and its performance in proportional elections. All these aspects are related to the development of the organization in the state that the party was born.

The group known as “non-religious” have in recent time received attention in sociology of religion due to the need of presenting a more accurate and nuanced image of these individuals.  In the following study, young adults who ascribe themselves as religious to a low degree are investigated through quantitative analysis on previously collected survey material from the project Religion som resurs? (2008).  The study examines what reasons the respondents have stated for assigning themselves a religious affiliation, and to what degree they value the importance of religious tradition in their lives. Furthermore, the study includes a comparative analysis of two non-religious groups which were ethnic Swedes and Swedish born second-generation immigrants whose parents originate from outside of Scandinavia. The purpose of this comparison is to detect whether non-religiosity is expressed differently depending on ethnic background. Finally, the study also examines how the two groups differ in the degree of religious socialisation during their childhood years. Due to restrictions in method and material, this study can only show correlation or lack thereof in regard to the respondents’ answers, rather than explain what the causes behind the differences between the two non-religious groups are. The results were constructed through cross-tabulation of the two groups and six questions from the mentioned survey. In analysing the results, the theories used are socialisation theory as it is expressed by Berger & Luckman, but more so theories developed by Day (2011) from her qualitative study. The analysis uses Days categorisation of nominalist identities, belief orientations and the term which she calls performative belonging. The results of this essay show that the majority of both groups did not grow up exposed to religious socialisation, however a larger share of the second-generation immigrants than the ethnic Swedes stated that they did. Furthermore, almost twice as many second-generation immigrants than ethnic Swedes ascribe themselves a religious affiliation to a high degree. As for why the respondents ascribe themselves a religious affiliation, the reasons, and the degree of which the respondents agree to these reasons, differ slightly between the two groups. The biggest differences which can be seen is that the second-generation immigrants ascribe themselves a religion based on their relationships with family. Finally, regarding the respondents’ opinions on tradition, the results show that they have varied opinions on the question of how important traditions are, but that religious tradition largely does not affect their life-view.

Förskolor organiseras på olika sätt som påverkar förskollärarens arbetsmiljö och relationen till organisationen. Det är därför intressant att jämföra hur förskollärares arbetsförutsättningar ser ut i en platt eller hierarkisk organisationsstruktur. Detta görs genom att undersöka vilka ramfaktorer som påverkar relationen mellan förskolläraren och organisationen. För att kartlägga ramfaktorerna intervjuas förskollärare från fyra förskoleorganisationer – två kommunala, hierarkiska förskolor och två fristående, platta organisationer som styr som föräldrakooperativ och personalkooperativ. De ramfaktorer som framkommer ur studien är strukturella faktorer, faktorerna beslutsfattande och påverkan samt faktorerna tillhörighet och tillit. I diskussionen analyseras resultatet utifrån de olika ramfaktorerna. Resultatet av studien visar att de finns skillnader mellan platta och hierarkiska organisationer vad gäller relationen till organisationen. De hierarkiska organisationerna har större svårigheter att kommunicera och ge förskollärarna insyn i organisatoriska frågor. Det medför även styrkor vad gäller kompetens, stöd och nätverk runt pedagogerna. I de platta organisationerna finns större insyn i verksamhetens beslutsfattande, förskollärarna har större möjlighet att själva påverka organisatoriska beslut. I diskussionen om de platta organisationerna ifrågasätts även beslutsfattarnas makt utifrån deras kompetens.  I slutstadiet av studien diskuteras huruvida dessa resultat beror på organisationernas uppbyggnad eller snarare på olika kompetenser och roller i organisationen. / Pre-schools are organized in several separate ways that affect the preschool teacher's working environment and the relationship with the organization. It is therefore interesting to compare how pre-school teachers’ working conditions look like in a flat or hierarchical organizational structure. This is done by examining the framework factors that affect the relationship between the preschool teacher and the organization. To map out the framework factors, preschool teachers from four preschool organizations are interviewed - two municipal, hierarchical preschools and two independent, flat organizations that act as parent cooperative and employee cooperative. The framework factors that emerge from the study are structural factors, decision-making factors and influence, as well as the factors of belonging and trust. The discussion analyzes the results based on the different framework factors. The result of the study shows that there are differences between flat and hierarchical organizations regarding the relationship with the organization. The hierarchical organizations have greater difficulties communicating and giving preschool teachers insight into organizational issues. It also brings strengths in terms of competence, support and network around the educators. In the flat organizations there is greater transparency in the decision-making process of the business, the preschool teachers have greater opportunity to influence organizational decisions themselves. In the discussion of the flat organizations, the power of decision makers is also questioned based on their competence. The final stage of the study discusses whether these results depend on the organization's structure or rather on different skills and roles in the organization.

Ett bolags finansiella rapportering är en viktig informationskälla för dess intressenter. När en revisor granskar ett bolags finansiella situationen ger det en kvalitetssäkring som kan vara avgörande för intressenternas beslutsfattande. Dock har ett antal revisionsskandaler, såsom Enronskandalen, lett till att revisionskvaliteten har ifrågasatts. Det första steget i revisionen är att identifiera om det råder tvivel om ett bolags fortlevnad, det andra steget är att avgöra om revisorn ska yttra sig angående going concern. Om ett bolag möter finansiell problematik kan det anses vara finansiellt stressat vilket kan ge revisorn incitament att utfärda ett going concernyttrande (GCY) och olika indikatorer på finansiell stress kan påverka yttrandets träffsäkerhet. Ytterligare en aspekt som kan påverka träffsäkerheten i ett GCY är enligt tidigare forskning revisorns byråtillhörighet där skillnader kan förekomma mellan grupperna Big 4 och non-Big4. Dock har det påvisats att Big 4 och non-Big 4 inte är homogena grupper.Syftet med denna studie var att beskriva och analysera skillnader i träffsäkerhet vid utfärdandet av GCY bland bolag som sedermera drabbats av konkurs, dels vid förekomsten av finansiell stress och dels kopplat till skillnader beroende på revisorns byråtillhörighet. Studiens urvalsram utgjordes av samtliga reviderade bolag som drabbats av konkurs mellan januari-september år 2014. 1 407 av dessa konkursdrabbade bolag ingick i datainsamlingen då de uppfyllde premisserna för studien. I resultatet presenteras träffsäkerheten i utfärdade GCY och hur det kan kopplas till olika indikatorer på finansiell stress, korrelationen mellan ett GCY och indikatorer på finansiell stress samt hur träffsäkerheten i utfärdade GCY och olika indikatorer på finansiell stress kan kopplas till byråtillhörighet. Dataanalysen inkluderade binär logistisk regression, ordinal logistisk regression och korrelationsanalys. Studien påvisade att finansiell stress har en positiv påverkan på träffsäkerheten i ett GCY. Vidare påvisade studien en störreträffsäkerhet bland Big 4 än bland byråer tillhörande gruppen non-Big 4. Studien påvisade även skillnader inom båda dessa grupper varvid andra egenskaper hos revisionsbyråerna än dess storlek tycks ha en inverkan på träffsäkerheten. / A company's financial reports is an important source of information for its stakeholders. As an auditor reviews a company's financial situation it gives a seal of quality to it which could be critical for the stakeholders in their decision making. However, a number of auditing scandals, such as the Enron scandal, has led to the quality of the audit being questioned. The first step ofthe audit is to review a company's financial information and to identify if there are doubts about its survival, the second step is to determine if there is a need to issue a going concern opinion (GCO). A company facing financial problems can be considered financially distressed which can give the auditor an incentive to issue a GCO and different indicators of financial distresscan affect the accuracy of the GCO to different degrees. According to previous research, the auditors’ bureau affiliation can also be an aspect affecting the accuracy of a GCO and the accuracy can differ between the groups Big 4 and non-Big 4. However, in previous research it has been demonstrated that Big 4 and non-Big 4 are not homogenous groups.The purpose of this study was to describe and analyse differences in the accuracy of issued GCO’s among companies that later was affected by bankruptcy as financial distress occurred and also linked to differences depending on the auditor’s bureau affiliation. The study's sampling frame consisted of all audited companies affected by bankruptcy between January-September in 2014. 1 407 of these companies were used for the data gathering as they met the premises set for the study. The result presents the accuracy of issued GCO’s and how it can be linked to various indicators of financial distress, the correlation between a GCO and indicators of financial distress and how the accuracy of an issued GCO and various indicators of financial stress can be linked to bureau affiliation. This was conducted by using binary logistic regression, ordinal logistic regression and correlation analysis. The study showed that financial distress has a positive impact on the accuracy of a GCO. Furthermore, the study showed an increased accuracy for Big 4 in comparison to non-Big 4. The result also demonstrated thatdifferences within these groups exists whereby other characteristics of the bureau can have an impact on the accuracy of a GCO, rather than size. / <p>2016-06-03</p>