本研究主要探討產業專家會計師事務所對其受查企業管理當局自願性盈餘預測品質之影響，文中自願性盈餘預測之品質分別就盈餘預測之發布意願、揭露盈餘預測方式之精確性、盈餘預測之準確性、盈餘預測之穩健性四部分來探討。本研究係以2009年之S&P 500公司作為研究對象，樣本期間為2000年至2009年。實證結果顯示：產業專家會計師事務所之受查企業相較於非產業專家會計師事務所之受查企業，較有意願去發布管理當局自願性盈餘預測，也傾向於以較具體精確之方式去揭露盈餘預測，且其盈餘預測之準確性亦較高，但其與受查企業管理當局自願性盈餘預測之穩健性則無顯著關聯性。顯示產業專家會計師事務所與其受查企業管理當局自願性盈餘預測之間存在關聯性，產業專家會計師事務所能提升其受查企業管理當局自願性盈餘預測之品質。 / This paper examines the effects of auditor industry specialization on voluntary management earnings forecasts. This paper uses the incidence of issuing voluntary management earnings forecasts, forecast specificity, forecast accuracy, and forecast conservatism to measure the quality of voluntary management earnings forecast. Based on the sample of 2009 S&P 500 companies spanning from 2000 to 2009, the results indicate that firms audited by industry specialist are more likely to issue earnings forecasts, and their forecasts are more specific. In addition, these forecasts tend to be more accurate. Taken together, the empirical evidence is consistent with the prediction that the auditor industry specialization is associated with voluntary management earnings forecasts; that is, auditor industry specialization helps to enhance the quality of voluntary management forecasts.

This essay is investigating the increasing Swedish garment export during the period 1997-2003. Despite a long-lasting national production decrease and stronger global competition Swedish designed clothing are exported at higher rates than ever. The hypothesis that this increase is due to increased trade and changed production stage specialization is investigated. The theory used to investigate this is basic trade theory including Hecksher-Olin and New Trade theory with a focus on comparative advantage and specialization. This is completed with production theory that is particularly relevant for the garment industry: product and price competition, fashion cycles and vertical specialization. Trade, production and labor data is analyzed according to this and the main results are based on the unit price development: exports had a much higher growth in unit prices than imports. This is indicating that Sweden has a revealed comparative advantage in capital intensive production stages, a fact further supported by high education levels and high production value per worker. The industry has chosen to focus on product competition rather than price competition and has managed to shorten its product cycles in order to better exploit the fashion cycles. In some garment groups the image is more complex and one of the main theories of a design heavy garment such as jeans being the core of the success is revised. The export success is to a large extent due to an increasing specialization in the industry’s strong areas. / Den här uppsatsen undersöker tillväxten av Sveriges export i klädindustrin från 1997-2003. Trots att Sveriges klädproduktion har minskat i flera år och globalisationen tränger sig på så går svenska design plagg på högexport. Vår hypothes är att ökningen härstammar från ökad handel och specialisering i produktionsleden. Teorier vi har använt för att undersöka fenomenet är grundläggande handelsteorier så som Hecksher-Ohlin och New trade theory med fokus på komperativa fördelar och specalisation. Vi har valt att komplettera med produktions theorier som vi känner är relevanta för klädindustrin: produkt och pris konkurrens, mode cykler och vertikal specialisering. Handels-, produktions- och arbetskrafts- statistik har analyserats och huvudresultaten är baserade på utvecklingen av enhetspris: exporten har en högre tillväxt i enhetspris än importen. Detta indikerar att Sverige har en uppenbar komperativ fördel i de kapitalintensiva produktionsleden, detta bekräftas ytterligare genom höga utbildningsnivåer och en hög produktion per arbetare. Den svenska klädindustrin har valt att fokusera mer på produktkonkurrens än priskonkurrens, den har också lyckats med att minska sina produktions cykler för att unyttja marknaden bättre. I en del grupper är bilden mer komplex och en av våra huvudteorier var att jeans stod för stora delar av exportsuccen, denna teori fick vi dock avfärda. Vad vi kom fram till var att stora delar av exportsucceen kommer ifrån en ökning av specialiseringen.

This bachelor thesis looks at the organization of the production of chainsaws in three different Husqvarna AB plants; one in Sweden, one in Brazil and one in the USA. The field of production organization carries the mark of men like Adam Smith, Frederick Taylor and Henry Ford, and it is with reference to the approaches of these men, and others, that we ask how Husqvarna AB organizes its production of chainsaws. We found that production in the Swedish plant consisted of a worker philosophy influenced by the “group thinking” that was prominent in Sweden in the 1970s, coupled with a production philosophy sharing many traits with Ford’s mass production while incorporating elements of lean production. The production lines in Brazil are identical to the newer lines in the Swedish plant. The differences are fewer influences from “group” approaches such as the socio-technical view. The US plant provides a sharp contrast to the other two. It produces saws for the consumer market and not the professional market. Quality and longevity demands are radically different, which enables for another production approach to be used. With simple operations and very short times at each work station, the US plant is not many steps away from Ford’s mass production approach. / Denna kandidatuppsats studerar produktionsorganisationen inom Husqvarna AB:s motorsågstillverkning i tre olika fabriker; en i Sverige, en i Brasilien och en i USA. Området produktionsorganisation är influerat av män som Adam Smith, Frederick Taylor och Henry Ford, och det är i ljuset av bland annat dessas bidrag som vi frågar oss hur Huskvarna organiserar sin produktion. Vi fann att den svenska fabriken var en kombination mellan ”grupptänkandet” som aktualiserades i Sverige på 1970-talet, särskilt med avseende på arbetarna, och ett produktionssätt som i många delar är massproduktion av Fordiskt snitt som allt mer går emot lean production. De brasilianska produktionsbanorna är identiska med de nyare svenska. Skillnaderna ligger i arbetarnas roller, då den brasilianska fabriken bär färre tecken på att vara inspirerat av grupptänkandet i till exempel det socio-tekniska synsättet. Den amerikanska fabriken står i skarp kontrast till de övriga två. Den producerar för konsumentmarknaden och inte för den professionella marknaden. Lägre kvalitets- och livslängdskrav tillåter ett annat produktionssätt. Den amerikanska fabriken har många likheter med Fordisk massproduktion, med enkla handgrepp och mycket korta tider vid varje station.

<p>This essay is investigating the increasing Swedish garment export during the period 1997-2003. Despite a long-lasting national production decrease and stronger global competition Swedish designed clothing are exported at higher rates than ever. The hypothesis that this increase is due to increased trade and changed production stage specialization is investigated.</p><p>The theory used to investigate this is basic trade theory including Hecksher-Olin and New Trade theory with a focus on comparative advantage and specialization. This is completed with production theory that is particularly relevant for the garment industry: product and price competition, fashion cycles and vertical specialization.</p><p>Trade, production and labor data is analyzed according to this and the main results are based on the unit price development: exports had a much higher growth in unit prices than imports. This is indicating that Sweden has a revealed comparative advantage in capital intensive production stages, a fact further supported by high education levels and high production value per worker. The industry has chosen to focus on product competition rather than price competition and has managed to shorten its product cycles in order to better exploit the fashion</p><p>cycles. In some garment groups the image is more complex and one of the main theories of a design heavy garment such as jeans being the core of the success is revised. The export success is to a large extent due to an increasing specialization in the industry’s strong areas.</p> / <p>Den här uppsatsen undersöker tillväxten av Sveriges export i klädindustrin från 1997-2003. Trots att Sveriges klädproduktion har minskat i flera år och globalisationen tränger sig på så går svenska design plagg på högexport. Vår hypothes är att ökningen härstammar från ökad handel och specialisering i produktionsleden.</p><p>Teorier vi har använt för att undersöka fenomenet är grundläggande</p><p>handelsteorier så som Hecksher-Ohlin och New trade theory med fokus på</p><p>komperativa fördelar och specalisation. Vi har valt att komplettera med produktions theorier som vi känner är relevanta för klädindustrin: produkt och pris konkurrens, mode cykler och vertikal specialisering.</p><p>Handels-, produktions- och arbetskrafts- statistik har analyserats och</p><p>huvudresultaten är baserade på utvecklingen av enhetspris: exporten har en högre tillväxt i enhetspris än importen. Detta indikerar att Sverige har en uppenbar komperativ fördel i de kapitalintensiva produktionsleden, detta bekräftas ytterligare genom höga utbildningsnivåer och en hög produktion per arbetare. Den svenska klädindustrin har valt att fokusera mer på produktkonkurrens än priskonkurrens, den har också lyckats med att minska sina produktions cykler för att unyttja marknaden bättre. I en del grupper är bilden mer komplex och en av våra huvudteorier var att jeans stod för stora delar av exportsuccen, denna teori fick vi dock avfärda. Vad vi kom fram till var att stora delar av exportsucceen kommer ifrån en ökning av specialiseringen.</p>

<p>This bachelor thesis looks at the organization of the production of chainsaws in three different Husqvarna AB plants; one in Sweden, one in Brazil and one in the USA. The field of production organization carries the mark of men like Adam Smith, Frederick Taylor and Henry Ford, and it is with reference to the approaches of these men, and others, that we ask how Husqvarna AB organizes its production of chainsaws.</p><p>We found that production in the Swedish plant consisted of a worker philosophy influenced by the “group thinking” that was prominent in Sweden in the 1970s, coupled with a production philosophy sharing many traits with Ford’s mass production while incorporating elements of lean production. The production lines in Brazil are identical to the newer lines in the Swedish plant. The differences are fewer influences from “group” approaches such as the socio-technical view. The US plant provides a sharp contrast to the other two. It produces saws for the consumer market and not the professional market. Quality and longevity demands are radically different, which enables for another production approach to be used. With simple operations and very short times at each work station, the US plant is not many steps away from Ford’s mass production approach.</p> / <p>Denna kandidatuppsats studerar produktionsorganisationen inom Husqvarna AB:s motorsågstillverkning i tre olika fabriker; en i Sverige, en i Brasilien och en i USA. Området produktionsorganisation är influerat av män som Adam Smith, Frederick Taylor och Henry Ford, och det är i ljuset av bland annat dessas bidrag som vi frågar oss hur Huskvarna organiserar sin produktion.</p><p>Vi fann att den svenska fabriken var en kombination mellan ”grupptänkandet” som aktualiserades i Sverige på 1970-talet, särskilt med avseende på arbetarna, och ett produktionssätt som i många delar är massproduktion av Fordiskt snitt som allt mer går emot lean production. De brasilianska produktionsbanorna är identiska med de nyare svenska. Skillnaderna ligger i arbetarnas roller, då den brasilianska fabriken bär färre tecken på att vara inspirerat av grupptänkandet i till exempel det socio-tekniska synsättet. Den amerikanska fabriken står i skarp kontrast till de övriga två. Den producerar för konsumentmarknaden och inte för den professionella marknaden. Lägre kvalitets- och livslängdskrav tillåter ett annat produktionssätt. Den amerikanska fabriken har många likheter med Fordisk massproduktion, med enkla handgrepp och mycket korta tider vid varje station.</p>

This study examines the relations among information technology (IT), workplace organization and the demand for skilled labor. Recently, demand for skilled labor has relatively increased. One of the causes of this great increase is skill- biased technical change. Firms that are intensive users of IT tend to adopt a complementary set of organizational practices that include: decentralization of decision authority and a greater reliance on skill and human capital. I have explored the affects of IT on skill and organizational architecture of firm by using a detailed data which was collected from the aioecam Group of Company. I have tested that IT usage is complementary or substitutionary to a new workplace organization which includes broader job responsibilities, more decentralized decision-making and more self-managing teams together with IT and new organization are complements with worker skill measured in variety of ways.

In the first essay, I examine the association between auditor industry specialization and earnings management choices. Prior research suggests that industry specialist auditors constrain accounting-based earnings management. But such actions may cause client companies to seek alternative means to manage earnings. Specifically, companies that hire industry specialist auditors may alter operating decisions to meet earnings targets, referred to as real activities manipulation. This essay investigates whether clients of industry specialist auditors that have an incentive to manage earnings are constrained from managing earnings through accruals manipulation and, therefore, are more likely to engage in real activities manipulation. Further, I examine whether operating performance declines for firms suspected of real activities manipulation. My findings indicate that clients of industry specialist auditors with incentives to manage earnings have lower absolute value of accruals relative to firms with incentives to manage earnings that do not hire industry specialist auditors. These clients of industry specialist auditors are also more likely to engage in real activities manipulation, suggesting this is a possible unintended consequence of hiring an industry specialist auditor. I also document evidence that firms suspected of real activities manipulation have lower future operating performance relative to firms not suspected of real activities manipulation. In the second essay, I examine the association between the tightness of accounting standards and earnings management choices. Prior studies suggest that managers switch from accounting-based earnings management to real activities manipulation in response to tightening accounting standards. My study investigates this line of reasoning. I develop an analytical model and conduct an experimental examination of the effect of flexibility of accounting standards under different institutional environments. I find that managers switch from accounting-based earnings management to real activities manipulation with tightening accounting standards only when the institutional investors have a short-term investment horizon. In contrast, when managers are monitored by institutional investors with a long-term investment horizon, they do not engage in such behavior.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The study analyzes the spatial distribution of milk production in the municipalities and the relation of dependence between them in Rio Grande do Sul in 2010. The research is characterized as quantitative and ex post facto, and the statistical method used in the analysis. The data collection was made from the data query side of 496 municipalities of the State of Rio Grande do Sul for the year 2010. Initially, we calculated the location quotient to identify the municipalities and specialized after we used spatial econometric techniques to identify whether there are spillover between them. The results show that in 2010 the Rio Grande do Sul 128 municipalities had specialized in the production of milk, the top ten are located in the regions of the Northwest, Northeast and Mid-East. The same result was found by exploratory spatial data analysis (ESDA), which highlighted how important these poles milk production. The Moran's I statistic indicated that there is a positive spatial autocorrelation for the gross value of milk production, suggesting the existence of spatial dependence. The econometric tests have confirmed from the spatial lag model that overflow exists between municipalities. This effect was best explained by variable capital, labor, pasture area, electricity, education, average rainfall, paved and unpaved roads. / O estudo analisa a distribuição espacial da produção de leite nos municípios e a relação de dependência entre eles no Rio Grande do Sul no ano de 2010. A pesquisa se caracteriza como quantitativa e ex post facto, e utilizada o método estatístico na análise. A coleta de dados foi feita a partir da consulta a dados secundários dos 496 municípios do Estado do Rio Grande do Sul para o ano de 2010. Inicialmente, calculou-se o Quociente Locacional para identificar os municípios especializados e após utilizou-se técnicas de econometria espacial para identificar se há transbordamento entre eles. Os resultados mostram que em 2010 o Rio Grande do Sul possuía 140 municípios especializados na produção de leite, sendo que eles localizam-se nas mesorregiões Noroeste, Nordeste e Centro-oriental. O mesmo resultado foi encontrado mediante a análise exploratória de dados espaciais (AEDE), que destacou esses como os importantes polos de produção de leite. A estatística I de Moran indicou que existe uma autocorrelação espacial positiva para o valor bruto da produção de leite, sugerindo a existência de dependência espacial. Os testes econométricos confirmaram a partir do modelo de defasagem espacial que existe transbordamento entre os municípios. Esse efeito foi melhor explicado pelas variáveis capital, trabalho, área de pastagem, energia elétrica, educação, precipitação média, rodovias pavimentadas e rodovias não pavimentadas.

This study aims to discuss the phenomena intrinsic to the dynamics of industrialization in the Northeast region and to demonstrate the specifics of the industrial structure of the states that comprise it from the time of trade liberalization in the 1990s, from the perspective of industrial agglomeration factors and regional economic development. The research methodology used was literature review, along with data analysis offered by official institutions based in the manufacturing industry. The study concludes that Brazil's Northeast Region had only movements in the domestic industry with the specialized diversification of some states and concentration of the number of industries industry in the states of Bahia, Pernambuco and Ceará, with direct effect of this configuration the opposite behavior to that presented by the national industry, reducing the number of jobs and their participation in national quantitative when all other regions increased. Finally, it demonstrates that fans states of mono-industry eventually reverse its profits in shipments to other states, creating a new competitive market off its axis. In this regard, remains proven that private investment of large oligopolistic groups the state would directly for new developments in the Southeast and Midwest. / O presente estudo visa à discussão dos fenômenos intrínsecos à dinâmica de industrialização da região Nordeste e a demonstrar as especificidades da estrutura industrial dos estados que a compõem a partir da época da abertura comercial, nos anos 1990, sob a perspectiva dos fatores de aglomeração industrial e desenvolvimento econômico regional. A metodologia de pesquisa utilizada foi a revisão bibliográfica, juntamente com análise de dados ofertados por instituições oficiais baseada na indústria de transformação. O estudo conclui que o Nordeste do Brasil apresentou movimentos únicos na indústria nacional, com a diversificação especializada da indústria de alguns estados e concentração do número de indústrias nos estados da Bahia, Pernambuco e Ceará, sendo efeito direto desta configuração o comportamento contrário ao apresentado pela indústria nacional, diminuindo o número de vagas de trabalho e sua participação no quantitativo nacional quando todas as outras regiões a aumentavam. Por fim, demonstra-se que os estados de mono indústria acabaram por reverter seus lucros em remessas para outros estados, criando um novo mercado competitivo fora de seu eixo. Neste sentido, restou comprovado que o investimento privado dos grandes grupos oligopolistas do estado ia diretamente para novos empreendimentos na região Sudeste e Centro-Oeste.

The aim of this study was to examine the social workers’ views on the working conditions within specialized personal social services. The study was conducted by an online-survey administered to all social workers within personal social services in Gävle. The analysis was supported by previous research, collaboration theory and organization theory. The results showed that the social workers were on an overall level satisfied with the specialized organization. The social workers agreed more on the advantages with specialization than with the disadvantages. Furthermore, the results showed that the social workers were of the same opinion regarding the consequences affecting the clients, for example too many social workers involved in client’s cases. The results also showed that the social workers believed that more knowledge about each other and each other’s areas of responsibility facilitates collaboration. Similarities and differences between how social workers responsible for exercising public authority and those who work with treatment and support experienced a specialized personal social service as well as limitations regarding the work with clients were discussed. / Syftet med denna studie var att undersöka socialarbetarnas upplevelse av arbetsvillkoren i en specialiserad organisation. Detta har genomförts genom en webbaserad enkätundersökning som distribuerades till alla socialarbetare inom individ- och familjeomsorgen i Gävle. Analysen gjordes med stöd av tidigare forskning, samverkansteori samt organisationsteori. Resultatet visade att socialarbetarna generellt sett var nöjda med den specialiserade organisationsformen. De instämde i större utsträckning i fördelarna än nackdelarna med specialisering. Vidare visade resultatet att socialarbetarna var eniga om specialiseringens konsekvenser för klienter, bland annat att för många socialarbetare involverades i klienters ärenden. Socialarbetarna uppgav även att mer kunskap om varandra och varandras enheters ansvarsområden underlättar samverkan. Likheter och skillnader mellan behandlare och utredares upplevelser av den specialiserade organisationen samt begränsningar i klientarbetet har diskuterats.