No description available.

The thesis aims to analyze the representation of women in the top management within companies in the Czech Republic and companies' approach towards gender diversity. Theoretical background is provided as an introduction to the topic. Terms leadership and leadership styles are defined. The thesis follows with gender leadership specifics and typical characteristics for the Czech Republic. The research part is based on the interviews with HR representatives conducted in five chosen companies. Typical managerial trajectory and gender diversity management are the key areas of the interviewed questions. The results picture a typical managerial trajectory with the emphasis on women. The thesis presents the companies' approach to the gender management and introduces activities which companies do in order to increase the number of women in their decision-making positions. Author's recommendations to the companies is included.

Increasing student success and retention rates are top goals for many higher education institutions. Supplemental Instruction (SI) is a widely used academic support program designed to increase students’ academic performance and provide students the learning skills they need to persist to graduation. Unfortunately, a lack of time, personnel, and resources often prevent in-depth, meaningful analysis on the effectiveness of SI programs. This study examined the relationship of attending SI sessions for first-year chemistry courses to student grade outcomes and retention rates for attendees. The gender of SI leaders and SI participants was also assessed to determine if leader and participant gender were related to SI attendance, final course grades, or retention. The results indicated that students who attended SI earned significantly higher final course grades and were retained at significantly higher rates after one and two terms. A positive correlation was discovered between the number of SI sessions attended and final course grades. Significant differences in final grades were demonstrated between students who attended SI and those who did not at all levels of composite ACT scores. Both male and female students showed a preference for gender-matching with their SI leader, but students who attended SI sessions with both male and female SI leaders earned higher final course grades than students who gender-matched with their SI leader and students who only attended SI sessions with an SI leader whose gender differed from their own. No significant differences were found between male and female students for final course grades or retention outcomes.

This examination studies the gender balance of contemporary art exhibitions in Sweden. To what extent genders are equally represented assumes to be based on how the curating process considers equality work. Three categories of art organisations are studied with the intention to determine differences in equality approach between the categories. Official documents of each organisation are examined to understand how they formally relate to equality work. Statistics of the actual gender balance of each organisation are produced based on the last two years exhibition archives. The study includes interviews with a curator or director from two private exhibition halls, two private art galleries and two public art institutions. The aim is to create an understanding of how the decisions are made and on what basis the artists are chosen. The theoretic base is institutional theory, the study uses a part of the theory called the logic of appropriateness, which explains individual behaviour as a result of how the three aspects identity, rules and situation interact and combine. The conclusions of this study are that all respondents show awareness of the gender balance issue yet other variables are more important for the decision. There is generally a loose coupling between the formal and the informal structure. Equality work can be implemented as a policy without making any difference in the practice. / Studien undersöker hur könsfördelningen ser ut på den samtida konstscenen i Sverige. I vilken utsträckning kön representeras på ett jämställt sätt inom utställningsproduktion antas kopplat till hur de delaktiga i beslutsprocessen förhåller sig till externt jämställdhetsarbete. Tre kategorier av organisationer studeras för att kunna avgöra om det finns skillnader i tillvägagångssätt. Officiella dokument från varje organisation undersöks för att förstå hur de formellt förhåller sig till jämställdhetsarbete. Statistik av den faktiska könsfördelningen för varje organisation tas fram från de två senaste årens utställningsarkiv. Studien innefattar även intervjuer med en beslutsfattande person från respektive organisation; två statliga konstinstitutioner, två privata konsthallar och två privata gallerier. Undersökningen syftar till att skapa förståelse för vad som ligger till grund för valet av konstnärer. Studien har sin teoretiska utgångspunkt i institutionell teori och använder en del av teorin som kallas lämplighetslogiken. Teorin förklarar individuellt beteende som beroende av sin kontext, utifrån de tre aspekterna identitet, regler och situation. Slutsatserna för undersökningen är att samtliga respondenter visar en stor medvetenhet kring könsfördelningen men att andra variabler tenderar att vara viktigare i valet av konstnärer. Hur organisationerna formellt förhåller sig till jämställdhetsarbete har en begränsad påverkan på det praktiska utfallet. Desto mer betydelsefullt är huruvida dessa värderingar finns implementerade i företagskulturen och hos de som är delaktiga i beslutsprocessen.

Titel: Leder revision och en ökad andel kvinnliga styrelseledamöter till högre redovisningskvalitet? En kvantitativ studie om hur revision och styrelsens könsfördelning påverkar huruvida fel kvarstår i årsredovisningen Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi  Författare: Johannes Johansson och Linnéa Maijanen Handledare: Jan Svanberg  Datum: 2021 – januari  Syfte: Sedan den obligatoriska revisionens borttagande för mindre aktiebolag i Sverige har det pågått en ständig debatt om dess konsekvenser, vilket påståtts leda till fler fel i årsredovisningar. Omfattade forskning har bedrivits kring den frivilliga revisionens fördelar, men frågan huruvida revision leder till faktisk ökad redovisningskvalitet har lämnats utan svar. Samtidigt har ett ökat fokus lagts på jämställdhet och den rådande obalansen i företagsstyrelser runt om i världen. Tidigare forskning har visat på en stor mängd fördelar med ökad kvinnlig representation i företag och dess styrelser. Studien ämnar därför att undersöka om revision och styrelsens könsfördelning i mindre svenska aktiebolag påverkar redovisningskvaliteten. I studien används ett kvantitativt mått för redovisningskvalitet i form av kvarstående fel i årsredovisningen.  Metod: Studien utgår ifrån en positivistisk forskningsfilosofi med en hypotetiskt-deduktiv metod. Ett tvärsnittsperspektiv antas där data samlas in för år 2019 med ett urval om 1093 svenska aktiebolag som undgår gränsen för revisionsplikt. Den data som används är av sekundär art och informationen samlas in från databasen Retriever Business. Denna data har sedan genomgått analyser i statistikprogrammet SPSS. Resultat & slutsats: Resultatet visade att revision inte leder till att färre fel i årsredovisningen kvarstår. En djupare analys av de olika feltyperna visade dock att revision leder till att färre väsentliga fel kvarstår. Resultatet visade att en ökad andel kvinnor i styrelsen inte leder till att färre fel i årsredovisningen kvarstår. Skillnaden i resultatet mot tidigare forskning kan bero på att tidigare fokus legat på större företag, samt styrelsens stundtals begränsade inverkan på årsredovisningens innehåll och därmed redovisningskvaliteten. Detta kan leda till att de fördelar som ökad kvinnlig representation kan ge inte får någon inverkan.  Examensarbetets bidrag: Ett kvantitativt mått för redovisningskvalitet har använts vilket kan ge ökad kunskap i diskussionen om hur redovisningskvalitet ska mätas. Studiens resultat ger ökad kunskap om konsekvenserna av den obligatoriska revisionens borttagande för mindre aktiebolag i Sverige. Resultatet visar även att det än idag råder tydlig obalans i könsfördelningen i styrelser och ger svar på frågan om hur ökad kvinnlig representation i styrelser påverkar redovisningskvaliteten.  Förslag till fortsatt forskning: Ett förslag till vidare forskning är att undersöka hur revision påverkar kvarstående fel i årsredovisningen med en vidare definition av fel då studien inte undersökte huruvida alla årsredovisningens delar fanns med och var korrekta enligt rådande regelverk. Ett ytterligare förslag till vidare forskning är att undersöka hur en bättre balans i könsfördelningen hos företagsstyrelser påverkar företagets prestationer i små och stora företag, detta då resultatet visade att tidigare forskningsresultat för stora företag inte kunde påvisas i mindre företag. Ytterligare förslag är att undersöka huruvida de kvinnliga fördelar som påvisats i tidigare forskning får en större påverkan på redovisningskvalitet i positionen som revisor eller redovisningskonsult.  Nyckelord: Redovisningskvalitet, Revision, Kvinnlig representation, Könsbalans, Styrelser / Title: Does an audit and a higher female representation in boardrooms lead to higher accounting quality? A quantitative study on how auditing and boardrooms gender balance affects whether error remains in the annual report. Level: Student thesis, final assignment for bachelor’s degree in business administration  Author: Johannes Johansson and Linnéa Maijanen Supervisor: Jan Svanberg  Date: 2021 – January Aim: Since the removal of mandatory audit for small limited companies in Sweden the debate has been ongoing around the consequences following the removal. Removal is claimed to lead to more errors in the annual reports. Extensive research has been conducted on the benefits of voluntary audit, but the question whether it leads to actual higher quality or only experienced higher quality has still not been answered. At the same time more focus has come for gender equality and the current imbalanced gender ratio within boardrooms around the world. Earlier research has shown many benefits with higher female representation in company boardrooms. Therefore, this study purposes to examine how audit and gender balance in smaller Swedish limited companies affects accounting quality. In this study a quantitative measure is used for accounting quality in the shape of error in annual reports. Method: This study emanates from a positivism research philosophy point of view with a hypothetico-deductive method. A cross-sectional perspective is used where data is collected from annual reports for 2019 with a sample size of 1093 Swedish limited companies that goes under the limit for mandatory audit. The data is collected from a secondary source, the database Retriever Business.  Result & Conclusions: Audit doesn’t lead to fewer errors remaining in the annual report. A deeper analysis of the different error-types does however show that fewer essential errors remains after an audit. A higher female ratio in the boardroom doesn’t lead to fewer error remains. This discrepancy could depend on previous research primarily focused on bigger companies and the boardrooms might have limited impact on the actual content in the annual report. Due to these circumstances the benefits of higher female representation may not apply here. Contribution of the thesis: The quantification of accounting quality contributes with more knowledge and discussion on whether accounting quality actually can be measured or not. This study shed more light on the consequences on the removal of mandatory audits for smaller limited companies in Sweden. The study shows that there still is a clear imbalance in the gender distribution in boardrooms and also answers whether higher female representation in boardrooms affects the accounting quality. Suggestions for future research: To examine whether audit affects remaining errors in annual reports with a broader definition of error, this study didn’t examine whether every part of the annual report was constructed according to current regulations. Another proposal is to examine how a better gender balance in boardrooms affects the performance of both smaller and bigger companies, due to this study of smaller companies has a discrepancy compared to previous research on bigger companies. One last proposal is to examine whether the benefits of female representations demonstrated in previous research have a greater impact on accounting quality when the accounting consultant or auditor is female. Key words: Accounting Quality, Audit, Female representation, Gender balance, boardrooms

Research on gender equality in Swedish higher education shows an unequal gender balance. Women are consistently underrepresented at the highest levels of the academic hierarchy. The lack of gender equality in academia has been illustrated by metaphors such as a narrowing pyramid, a leaky pipeline and a black hole. Unlike other problems in the academic context, gender inequality in higher education is seldom considered from a system perspective. The system of higher education has undergone major changes during the 1990s in terms of scope (more students, more faculty, more institutions, etc.), differentiation (inclusion of new disciplines) and geographical distribution (establishing institutions in previously unserviced areas). In this thesis, theoretical expectations concerning the effect of these changes on gender equality are developed. The thesis investigates gender equality in higher education by developing an analytical framework to analyze the system level and its impact on gender equality. The empirical data consists of two sets. The first set contains cross-sectional data on registered students, doctoral entrants, doctors, post-doctoral fellows, lecturers and professors in Swedish higher education. The second set is derived from the longitudinal integration database for health insurance and labor market studies (LISA), which consists of anonymized data on all individuals in the Swedish labor market that hold doctoral degrees. The main finding of the thesis is that the system of higher education does have an impact on the gender equality in higher education. The vertical gender balance has increased during the expansion of Swedish higher education during the 1990s. The horizontal gender balance has also increased, but the increase is limited to the student category. On the other hand, the system of higher education has not had an impact on the gender equality measured in terms of exits from academia. Instead, the analysis shows that the rate of men that leave academia is higher than the rate of women, and that commonly used metaphors portraying academia as a narrowing pyramid, a leaky pipeline or a black hole serve poorly as illustrations of the gender equality in academia.

This paper is a single-case study on the European Commission’s (the Commission) proposal for a directive on improving gender balance among non-executive directors of companies listed on stock exchange. I aim to study the decision-making process of the Directive and, by applying the theories of multi-level governance and social policy, examine to what extent the proposal was negotiated and watered down during the negotiation process. I will do this by adopting a discourse analysis approach and using qualitative data such as EU documents, country statements and articles related to the proposal, to gather an in-depth understanding of the issue.  My findings are straightforward. First, the EU social policy domain is a complex area and difficult to legislate on, within a multi-level governance system. Second, Euroscepticism is growing throughout Europe and several forces opposed the idea of more power being transferred to the EU. Lastly, Northern Member States as well as countries of Central and Eastern Europe (CEE), held a negative position throughout the process and argued against EU interference in the domestic social policies. The above-mentioned tensions were the cause of the controversial and lengthy negotiations on the Directive and the reasons why the decision-making process of this case lasted over 10 years. However despite the clear-cut assumptions, I found that the proposal was not watered down, but in fact the opposite.