<p>Intergroup relations are characterised by favourable and unfavourable biases. Towards one’s own group these biases are mostly favourable – ingroup favouritism. Research has, however, shown that outgroup favouritism, that is, the preference for a group to which the person does not belong, also permeates intergroup relations. Several theories such as social identity theory, social dominance theory, and system justification theory offer explanations of the dynamics of intergroup relations and biases. Despite not strictly being a theory of intergroup relations, right-wing authoritarianism also offers an explanation of intergroup bias by accounting for prejudice and ethnocentrism. Likewise, ideological conservatism has been shown to influence intergroup relations. </p><p>Based within these theories, this dissertation attempts to explain the social-psychological mechanisms regulating in- and outgroup favouritism. More specifically, Study I examines issues of power and legitimacy in relation to social perception and gender. Studies II and III examine the relationships between social psychological variables and affirmative action, which is aimed at diminishing inequalities between social groups. Together, the studies showed that gender plays a role in intergroup bias, both as an independent variable and as an object of social discrimination. Conservative ideologies predicted ingroup favouritism, but variably. Attitudes towards affirmative action were influenced by the way this issue is semantically framed. The results are discussed in relation to the theories of intergroup relations exposed above and the pertinent issue of attitude ambivalence in understanding outgroup favouritism.</p>

This thesis deals with the National Society Against Emigration (Sw.Nationalföreningen mot emigrationen) – referred to as the NE – and its radical right-wing leader Adrian Molin. Th e NE was founded in 1907 in order to stem the tide of emigration from Sweden and facilitate re-immigration by providing jobs and accomodation. Its many bureaus served as employment offi ces, land distribution centres and own-your-own-home companies, mainly aimed at creating smallholdings for Swedish working-class families. The purpose of the study is to investigate the organization, concept and practise of the internal colonization of rural Sweden between 1907 and 1925. By following both the successes and setbacks of the NE during the first decades of the twentieth century, ideas and opportunities circulating in Swedish society in a time of wide-ranging ideological and material change are discussed. Questions in focus include why a society to prevent emigration from Sweden emerged at that particular time; the function it served for both society and the state; the form internal colonization actually took and how it was conducted in comparison with other governmental and private agricultural reforms; and the attitude of the NE toward modernization in general. Theoretically the dissertation takes its point of departure in theories on nation-building and internal colonization (i.e., the establishment of small-scale farming and the cultivation of new land within the national borders), corporatism and attitudes toward modernization. The ideological analysis has been inspired by political scientist Michael Freeden´s theory of the construction of political ideologies via political concepts, as well as an analysis of the view of social categories such as gender, class and ethnicity. The source material is comprised of magazines, newspaper articles, letters and books and offi cial parliamentary publications. The practise of internal colonization has been studied with the aid of preserved accounts of the NE’s small-scale farming colonies, real estate documents, company reports, correspondance and further press materials. The surge of anti-emigration attitudes is explained as a powerful reaction arising at the turn of the century due to the economic upswing in Swedish industry and the social transformations which followed in the 1890s, when the country was seen as a nation with a promising future. That Adrian Molin founded the NE in 1907 is viewed as a consequence of his nationalistic thought. Together with political scientist Prof. Rudolf Kjellén, Molin was one of the country´s foremost advocates of an integrative nationalism. The NE was led by an elite of middle- and upper-class men involved in politics, industry and voluntary associations. Female members and representatives of the lower social classes were mostly absent. In general the NE neglected women in both speeches and plans, being preoccupied with ideas concerning the cultivation of middle-class Swedish men. The NE became a co-actor in a corporative colonization eff ort sanctioned by government financing during the 1910s. In 1920 the NE’s projects were condemned as hierarchical and undemocratic in comparison with other own-home organizations. Many other own-home companies were built on a cooperative foundation, while the NE was run by a national, regional, and local political and financial elite. Suspicions were raised about the raison d´être of the society. The state withdrew its subsidies and loans, and the NE lost it close connections with the government. Though conservative and reactionary in social issues, the NE cannot be characterized as critical of civilization or economic modernization of the country. Its programme intended to aid in the development of both agriculture and industry. The creation of more smallholdings would help bridge the problematic transition between two systems, from agrarian to industrial society.

Intergroup relations are characterised by favourable and unfavourable biases. Towards one’s own group these biases are mostly favourable – ingroup favouritism. Research has, however, shown that outgroup favouritism, that is, the preference for a group to which the person does not belong, also permeates intergroup relations. Several theories such as social identity theory, social dominance theory, and system justification theory offer explanations of the dynamics of intergroup relations and biases. Despite not strictly being a theory of intergroup relations, right-wing authoritarianism also offers an explanation of intergroup bias by accounting for prejudice and ethnocentrism. Likewise, ideological conservatism has been shown to influence intergroup relations. Based within these theories, this dissertation attempts to explain the social-psychological mechanisms regulating in- and outgroup favouritism. More specifically, Study I examines issues of power and legitimacy in relation to social perception and gender. Studies II and III examine the relationships between social psychological variables and affirmative action, which is aimed at diminishing inequalities between social groups. Together, the studies showed that gender plays a role in intergroup bias, both as an independent variable and as an object of social discrimination. Conservative ideologies predicted ingroup favouritism, but variably. Attitudes towards affirmative action were influenced by the way this issue is semantically framed. The results are discussed in relation to the theories of intergroup relations exposed above and the pertinent issue of attitude ambivalence in understanding outgroup favouritism.

Datum: 2010-06-03 Kurs: Kandidatuppsats i företagsekonomi, 15 hp (FÖA300) Lärosäte: Mälardalens högskola, Västerås Institution: Akademin för hållbar samhälls- och teknikutveckling Titel: Verkligt värde -Hur tillämpas verkligt värde på förvaltningsfastigheter i förvaltningsbolags koncernredovisning? Författare: Belma Bjelevac, Ida Emet, Hana Karamehmedovic Handledare: Riitta Lehtisalo Examinator: Cecilia Lindh Problemformulering: Vilka värderingsmetoder finns för fastställandet av verkligt värde och vilken är den vanligast förekommande samt mest lämpliga metoden idag hos de undersökta fastighetsbolagen? Hur förhåller sig de undersökta bolagen till begreppen försiktighetsprincipen och rättvisande bild vid värdering av deras förvaltningsfastigheter till verkligt värde? Syfte: Syftet med studien är att genom en empirisk undersökning få en ökad insikt om hur de undersökta fastighetsbolagen i sin koncernredovisning fastställer och redovisar det verkliga värdet på sina förvaltningsfastigheter. Metod: Uppsatsen bygger på en kvalitativ undersökning genomförd med hjälp av mejlintervjuer med tre fastighetsbolag samt studerande av deras årsredovisningar. Slutsats: De undersökta bolagen tillämpar en avkastningsbaserad metod, vilken kan ses som mest lämplig i den rådande ekonomiska situationen. Verkligt värde speglar en mer rättvisande bild än vid värdering till anskaffningsvärde, dock tas inte hänsyn till försiktighetsprincipen i lika stor utsträckning. Nyckelord: Försiktighetsprincipen, förvaltningsfastighet, IAS 40, rättvisande bild, verkligt värde

This thesis is an attempt to analyze the narrative structure of Kemalettin Tugcu&amp / #8217 / s novels for children that became popular in the 1960s and the 1970s. It examines the representations of childhood, adulthood, orphanhood, richness and poverty in Tugcu&amp / #8217 / s books through the relations between the child and the adult and the rich and the poor. The poor orphan child that is portrayed especially as savior and virtuous is the main character of Tugcu&amp / #8217 / s novels. Socio-cultural hierarchies are represented primarily through the encounter and the relationship of the poor orphan child with the adults and the rich. This study argues that Kemalettin Tugcu&amp / #8217 / s novels represent orphanhood and poverty primarily as moral-spiritual states and not simply a materialeconomic situation. The thesis also pays attention to the conservative themes in Tugcu&amp / #8217 / s books.

過去的實證研究指出，在討論當期的會計盈餘穩健性時，研究者必須要控制期初會計盈餘穩健性的水準。具體而言，期初會計盈餘穩健性與本期會計盈餘穩健性的負向關係，會稀釋我們對當期會計盈餘穩健性的解釋效果。基於這個理由，本研究以期初市價對淨值比做為期初會計盈餘穩健性的代理變數，去檢視我國1999年至2004年會計盈餘的穩健性以及探討盈餘穩健性與外資法人持股比例之關聯性。穩健原則之定義，係以 Basu(1997)模型做為衡量穩健性的指標。研究結果發現，我國企業近年來之會計盈餘存在穩健原則之特性，而期初市價對淨值比與盈餘穩健程度之間呈現顯著之負向相關。至於針對外資持股與盈餘穩健性之關聯性的分析，在控制期初市價對淨值比的影響之後，本研究未能找到外資持股比例之高低對盈餘穩健程度有顯著影響之證據。然而，在期初市價對淨值比最高的組別中，盈餘穩健程度與次期外資持股比例之間存在正向之關係。這個現象意味著對於期初盈餘穩健性很高的公司而言，其在當期之盈餘若相對較穩健，則次期之外資持股比例將會較高。但是，在本研究改以工具變數衡量外資持股比例之後，不論是當期或次期的外資持股比例，其與盈餘穩健程度之間則均未存在顯著之關聯性。彙總而言，利用1999年至2004年的資料，本研究發現，期初會計盈餘穩健性與本期會計盈餘穩健性有顯著的負向關係；無論有無控制期初會計盈餘穩健性，我國的會計盈餘均具有穩健性的特性；未能得到非常充份的證據去宣稱外資對於我國會計盈餘穩健性有系統性的影響。 / Prior empirical studies indicate that researchers have to control for the level of beginning-of-period earnings conservatism when discussing earnings conservatism in the current period. The negative association between beginning-of-period earnings conservatism and earnings conservatism in the current period will dilute the effect of our explanation of earnings conservatism in the current period. Using beginning-of-period price-to-book ratios to proxy for beginning-of-period earnings conservatism, this study examines earnings conservatism in Taiwan during the period from 1999 to 2004, and discusses the relationship between earnings conservatism and shareholding ratios of foreign institutional investors. The definition of earnings conservatism is based on Basu(1997). The empirical results show that earnings in Taiwan demonstrate the characteristic of earnings conservatism in recent years, and that beginning-of-period price-to-book ratios are negatively associated with the level of earnings conservatism. As for the analysis of the link between shareholding ratios of foreign institutional investors and earnings conservatism, this study fails to find the evidence that shareholding ratios of foreign institutional investors have significant impacts on earnings conservatism after controlling for the level of beginning-of-period price-to-book ratios. However, in the portfolio of the highest beginning-of-period price-to-book ratios, there is a positive relationship between earnings conservatism and shareholding ratios of foreign institutional investors in the next period. This result means that firms with the highest level of beginning-of-period earnings conservatism will have higher shareholding ratios of foreign institutional investors in the next period if their earnings in the current period are relatively more conservative. However, when this study uses the instrumental variable to measure shareholding ratios of foreign institutional investors, shareholding ratios of foreign institutional investors, whether in the current or next period, do not have a significant relationship with the level of earnings conservatism. In summary, using data from 1999 to 2004, this study finds that there is significantly negative association between beginning-of-period earnings conservatism and earnings conservatism in the current period, and that earnings in Taiwan demonstrate the characteristic of earnings conservatism whether controlling for the level of beginning-of-period earnings conservatism or not, but this study fails to obtain sufficient evidence to assert that foreign investment has systematic effects on earnings conservatism in Taiwan.

會計保守性為盈餘品質特性之一，其已存在好幾個世紀，且有證據顯示在過去三十年間有增加的趨勢，對於會計實務影響深遠。會計保守性會造成資產的帳面價值被低估，但卻提高會計盈餘品質。 本研究探討會計保守程度與財務困難機率之關係、機構投資人對於公司之持股與會計保守性之關係以及財務困難機率與機構投資人持股之關係。實證結果發現：會計保守程度較高之公司其財務危機機率較低，顯示會計保守程度較高之公司其財務體質較佳；公司財務困難機率愈低，則機構投資人持股愈多；而會計保守程度對於機構投資人之持股行為亦有顯著之影響。 / Conservatism is an attribute of accounting earnings, which has been present in accounting practice for centuries and appears to be more popular in the last 30 years. It persistently understates the book value of net assets while increases earnings quality. The influence of conservatism on accounting is significant. This study examines the relations among accounting conservatism, financial distress, and institutional holding. The findings indicate that the higher the accounting conservatism the lower the financial distress probability, the lower the financial distress probability the more the institutional holding, and the accounting conservatism has also significant effect on institutional holding.

本研究之目的在於探討公司治理機制對盈餘保守性之影響。在經營權及所有權分離的情況下，代理問題因此而生，公司適當的採用保守原則可以緩和代理成本的問題。同樣的，公司治理機制之強弱與治理風險的高低也與代理成本息息相關，因此，本研究藉由檢視盈餘對訊息反映之不對稱性與公司治理機制間之關係，以探討治理機制是否會影響公司盈餘之保守性，本研究亦探討近年來我國整體外在訴訟環境之轉變，對於公司盈餘保守性之影響。 本研究結果顯示，我國公司盈餘之保守性隨著外部法律環境漸趨嚴格，而日益增高。在先天治理風險較高的情況下，例如：董監質押比率、大股東持股比率愈高，公司盈餘之保守程度愈高。另一方面，董事及經理人整體權益誘因較高的情況下，盈餘保守程度較低。在外部治理機制方面，機構投資人持股愈高，盈餘偏向不保守；負債比率較高之公司，其盈餘則偏向保守。在董事會治理機制對盈餘保守性之影響方面，除董事會規模愈大，盈餘愈趨保守外，監察人規模及獨立董監對盈餘保守性之影響並不顯著。 整體而言，我國公司運用保守原則來緩和代理問題的情況確實存在。但我國公司治理機制對盈餘保守性之影響，可能主要來自於先天治理風險之差異，後天治理機制之影響效果則尚不顯著。 / Past research shows that accounting conservatism produces earnings that reflect bad news faster than good news. This study investigates the role of accounting conservatism in corporate governance. More specifically, we use several variables, including board and ownership structures, outside shareholders and independent director and supervisor, to assess a company’s characteristics in corporate governance. Our results show that the sensitivity of earnings to bad news is significantly higher (lower) for strong (weak) governance risk firms and the asymmetric timeliness of earnings is significantly higher for the sample firms in recent year. More specifically, we find that (i) the number of board directors, the percentage of outside directors’ shareholdings and the pledge rate of directors’ shareholdings are positively related to conservatism, and (ii) the percentage of institutional ownership is negatively related to conservatism. There is no evidence to support that a company’s independent directors and supervisors can improve the conservatism in its earnings. Our results hold after controlling for firm size, growth opportunities, industry, and audit quality. Overall, our results are consistent with the notion in Watts (2003) that accounting conservatism plays a role in corporate governance.

隨著FASB與IASB於2010年將穩健原則從觀念性架構中剔除，以確保財務資訊之中立性，穩健原則之存廢與否開始受到各界廣泛地討論。本文之目的主要係探討導致我國上市上櫃公司財務報表趨於穩健之原因，以檢視穩健原則對於企業財務報表之影響。 過去文獻指出企業之代理問題以及公司治理環境與財務報表穩健性之間可能存在兩種關聯性─替代觀點及補充觀點，而我國之情況係屬於前者；惟本文認為準則規範才是導致我國企業財報具備穩健性之主要原因，且該論點亦獲得本文實證結果支持。 此外，本文亦發現第35號公報適用後，受到該公報影響程度最大之資本密集產業，其財務報表穩健性反而呈現下降的趨勢，顯示管理階層可能為了因應該公報對其盈餘之衝擊而進行盈餘操縱，使其財務報導品質因而降低；有鑑於此，本文對於穩健原則是否真能有效提升財務報導品質，仍持保留的態度。

在臺灣，近幾年同性婚姻與多元成家的議題持續熱議，而在更之前關於優生保健法中墮胎條文的修法爭議亦是持續不斷。無論是反對同性婚姻或是反對墮胎的陣營絕大多數都是宗教團體，宗教似乎一直與「保守」這個詞聯想在一起，本文即探討宗教與保守之間的關係。 本文的研究方法是以世界價值觀調查（World Values Survey; WVS）2006年與2012年臺灣所執行調查的資料做統計上的分析，檢視宗教信仰與保守態度之間的關係。談論到保守主義時，性別平等、墮胎、同性戀這三個議題常被提出來討論，本文將此三個議題作為主要的研究重點，探討臺灣宗教信徒對三個議題的態度為何？偏自由或偏保守？宗教信仰者是否比無宗教信仰者更保守？統計分析以外，並且進一步以文獻分析方式探討臺灣在這些議題上的進展，整理出政府與民間倡議團體（包括宗教團體）的政策與立場方針，以及宗教在面臨到性別平等、墮胎、同性戀的議題時，有什麼回應？試圖探討宗教信徒身處在何種社會環境背景下，能否與他們的態度做一對照。 「有宗教信仰者比無宗教信仰者保守」，本文的研究並沒有能夠完全證實這點。但可以確定的是，不同的宗教信仰對議題的保守程度不一，在某些情形中，有宗教信仰者不一定比無宗教信仰者更為保守。不過大體上，虔誠度愈高的人愈傾向保守。此外，社會環境上的變化，會影響宗教對經典或教義的詮釋，而信仰者也可能產生態度上的變化。 從本文的研究來看，臺灣在多元宗教信仰的脈絡之下，不同的宗教對於議題的保守程度不一；並且宗教道德會影響信仰者的保守態度，宗教信仰愈虔誠的人愈保守。 / In Taiwan, there has been a hot debate on same-sex marriage and diverse family formation in recent years. Before then, there also have been many discussions about the controversy of Genetic Health Law. Most of religion groups side against homosexuality and abortion. Religion often seems to be associated with conservatism. This research attempts to discuss the relationship between religion and conservatism in Taiwan in 21th century. This research uses the data of World Values Survey, which was implemented in Taiwan in 2006 and 2012, and do a statistical analyze on religion and conservative attitude. When it comes to conservatism, the three issues: gender equality, abortion, and homosexuality are usually mentioned. This research is centered on these three issues, trying to observe religious people’s attitudes toward the three issues. Would there attitudes tend to be liberal or conservative? Are religious people more conservative than non-believers? Besides to statistical analysis, this research also analyses the development of the three issues, the policy or standpoint of government and advocacy groups, and religion’s response to those issues, trying to discusses the social background and surroundings that religious people live upon and compare to their attitudes. This research could not confirm that religious people are more conservative than non-believers. However, this research indicates that the level of conservative attitude vary with different religions. In some cases, religious people are not more conservative than non-believers. But generally speaking, people with higher religiosity tend to be more conservative. In addition, the changes of society would influence religion’s interpretation of classics or doctrines, and believers may change their attitudes. This research indicates that in the context of multiple religions in Taiwan, religious people’s attitudes toward those issues vary with different religions. Also, religion morality would influence believers’ conservative attitudes, and people with higher religiosity tend to be more conservative.