Världen drabbades av ett smittsamt virus i slutet på 2019 som växte till en global pandemi med namnet coronapandemin. Pandemin har orsakat stora förluster för företagen genom restriktioner, försämrade leveranskedjor och nedstängningar. Forskare konstaterat ett samband mellan krissituationer och resultatmanipulering.  Syftet med denna studie är att undersöka om coronapandemin har påverkat resultatmanipuleringen i svenska noterade bolag. Tre modeller som mäter resultatmanipulering tillämpas på ett urval om 356 svenska noterade bolag och 2136 årsobservationer mellan 2016–2021. Resultatmanipulering före coronapandemin (2017–2019) jämförs med resultatmanipulering under coronapandemin (2020–2021) för att se om det föreligger signifikant skillnad mellan perioderna. Efter utförda tester visar det sig att företag tillämpar mer resultatmanipulering genom periodiseringar och inte genom aktiva val. Specifikt handlar det om resultatmaniskande periodiseringar som möjliggör för företagen att redovisa lägre resultat under pandemiperioden. Detta görs för att företagen ska kunna redovisa oförväntad återhämtning efter pandemiperioden med starkare resultat och kallas för big bath strategin. / The world was affected by a contagious virus at the end of 2019 that grew into a global pandemic with the name corona pandemic. The pandemic caused big loses for firms through restrictions, worsened supply chain and shutdowns. Researchers have established a relation between times of crisis and earnings management. The purpose of this study is to investigate if the corona pandemic affected earnings management in Swedish listed companies. Three models that measure earnings management are employed on a sample of 356 Swedish listed firms with 2136-year observations. Earnings management before the pandemic (2017-2019) is compared with Earnings management during the pandemic (2020-2021) to see whether there is a significant difference between the periods.  After the tests are done it is found that firms engage in more earnings management through accruals and not real earnings management. Specifically, income decreasing accruals that enable firms to report lower earnings during the pandemic. This is done so that firms can report unexpected recovery after the pandemic period through stronger earnings and is called big bath strategy.

Лидерство не является статичным и однозначным понятием, а подвержено изменениям и развитию в зависимости от разных условий управленческой деятельности. Целью работы является изучение развития концепций лидерства в разных условиях управленческой деятельности на примере США, Индии, Китая и России. Для достижения этой цели решены следующие задачи: изучены понятие, сущность и виды лидерства, рассмотрен феномен лидерства и лидерских качеств в управленческой деятельности, описаны современные концепции эффективного лидерства в управленческой деятельности, охарактеризованы концепции лидерства в разных условиях управленческой деятельности (на примере США, Индии, Китая и России), проведены контент-анализ, нарративный анализ, социологический опрос, выявлены проблемы лидерства в разных странах, дана оценка лидерства в разных условиях управленческой деятельности, разработаны рекомендации по совершенствованию лидерства. Результаты работы могут быть полезны для практикующих менеджеров, которые хотят повысить свою эффективность как лидеров в разных условиях управленческой деятельности. / Leadership is not a static and unambiguous concept, but is subject to change and development depending on different conditions of managerial activity. The aim of the work is to study the development of leadership concepts in different conditions of managerial activity on the example of the USA, India, China and Russia. To achieve this goal, the following tasks were solved: the concept, essence and types of leadership were studied, the phenomenon of leadership and leadership qualities in managerial activity was considered, modern concepts of effective leadership in managerial activity were described, the concepts of leadership in different conditions of managerial activity were characterized (using the example of the USA, India, China and Russia), content analysis, narrative analysis, sociological survey were carried out, leadership problems in different countries were identified, leadership was assessed in different conditions of managerial activity, recommendations were developed for improving leadership. The results of the work can be useful for practicing managers who want to improve their effectiveness as leaders in various management environments.

Submitted by SBI Biblioteca Digital (sbi.bibliotecadigital@puc-campinas.edu.br) on 2018-04-10T17:13:56Z No. of bitstreams: 1 JULIA LOPES DA SILVA.pdf: 4569845 bytes, checksum: 7094dfceaf6e8a3bbea8b0f8a3ddd4ad (MD5) / Made available in DSpace on 2018-04-10T17:13:56Z (GMT). No. of bitstreams: 1 JULIA LOPES DA SILVA.pdf: 4569845 bytes, checksum: 7094dfceaf6e8a3bbea8b0f8a3ddd4ad (MD5) Previous issue date: 2017-12-18 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / Pontif?cia Universidade Cat?lica de Campinas - PUC - Campinas / The recent water crisis experienced in southeastern Brazil has been analyzed by several sectors. However, scarcity has been warned for at least four decades by numerous environmental researchers and agencies, whose projections point to climatic extremes, rising temperatures, diseases, scarcity, among other global environmental problems, which have increased especially after the decade of 1950 due to anthropic activities. This research seeks to understand the roots of this crisis that has political, climatic and anthropic origins. For this, we use theoretical revision, documentary survey and field research with the objective of understanding conceptual and factual aspects, as well as apprehending the local reality. We investigated the relationship between the drought and the main environmental problems observed today in Brazilian cities: deforestation, pollution, occupation of environmentally sensitive areas, etc., due to the pressure on natural ecosystems. We review the environmental public policies adopted in the city of Campinas during the period of scarcity, in order to observe the cohesion and contradictions of the measures to manage this event. We also carried out field research with residents of the Anhumas and Capivari river basins, which demonstrated the environmental injustice to which certain social minorities are subject and the logic through which several marginalized social groups bear the socio-environmental liabilities of such development. With this, we seek to contribute to the debate about municipal environmental management by problematizing the strategies adopted by the local water resources policy. / La r?cente crise de l'eau connue dans le sudest du Br?sil a ?t? analys?e par plusieurs secteurs. Cependant, la p?nurie a ?t? annonc?e depuis au moins quatre d?cennies par de nombreux chercheurs et agences de l'environnement, dont les projections indiquent des extr?mes climatiques, la hausse des temp?ratures, des maladies, de la p?nurie, parmi d'autres probl?mes environnementaux mondiaux, qui ont augment? surtout apr?s la d?cennie de 1950 en raison d'activit?s anthropiques. Cette recherche vise ? comprendre les racines de cette crise qui a des origines politiques, climatiques et anthropiques. Pour cela, nous utilisons une r?vision th?orique et documentaire et une recherche sur le terrain dans le but de comprendre les aspects conceptuels et factuels, ainsi que d'appr?hender la r?alit? locale. Nous avons ?tudi? la relation entre la s?cheresse et les principaux probl?mes environnementaux observ?s aujourd'hui dans les villes br?siliennes: la d?forestation, la pollution, l'occupation de zones naturelles sensibles etc., en raison de la pression sur les ?cosyst?mes naturels. Nous examinons les politiques publiques environnementales adopt?es dans la ville de Campinas pendant la p?riode de p?nurie de l?eau, afin d'observer la coh?sion et les contradictions des mesures pour g?rer cet ?v?nement. Nous avons ?galement effectu? de recherche sur le terrain avec des r?sidents des bassins des rivi?res Anhumas et Capivari qui ont d?montr? l'injustice environnementale ? laquelle certaines minorit?s sociales sont soumises et la logique par laquelle plusieurs groupes sociaux marginalis?s subissent les consequences sociales et environnementales d'un tel d?veloppement. Avec cela, nous cherchons ? contribuer au d?bat sur la gestion environnementale municipale en probl?matisant les strat?gies adopt?es par la politique locale des ressources de l?eau. / A recente crise h?drica vivenciada no sudeste brasileiro tem sido analisada por diversos setores. No entanto, a escassez ? alertada h? pelo menos quatro d?cadas por in?meros pesquisadores e ?rg?os ambientais, cujas proje??es apontam para extremos clim?ticos, aumento de temperatura, doen?as, escassez, entre outros problemas ambientais de ordem global, os quais t?m aumentado principalmente ap?s a d?cada de 1950 em fun??o de atividades antr?picas. Esta pesquisa busca compreender as ra?zes desta crise que tem origens pol?ticas, clim?ticas e antr?picas. Para tal, utilizamos revis?o te?rica, levantamento documental e pesquisa de campo com o objetivo de compreender aspectos conceituais e factuais, bem como apreender a realidade local. Investigamos a liga??o da seca vivenciada com os principais problemas ambientais observados hoje nas cidades brasileiras: desmatamento, polui??o, ocupa??o de ?reas ambientalmente sens?veis etc., fruto da press?o sobre os ecossistemas naturais. Revisamos as pol?ticas p?blicas ambientais adotadas na cidade de Campinas durante o per?odo de escassez, de modo a observar a coes?o e as contradi??es das medidas para gest?o deste evento. Realizamos ainda uma pesquisa de campo com os moradores das bacias hidrogr?ficas do ribeir?o Anhumas e do rio Capivari que demonstrou a injusti?a ambiental ? qual determinadas minorias sociais est?o sujeitas e a l?gica atrav?s da qual diversos grupos sociais marginalizados arcam com o passivo socioambiental de um dito desenvolvimento. Com isto, buscamos contribuir para o debate acerca da gest?o ambiental municipal problematizando as estrat?gias adotadas pela pol?tica local de recursos h?dricos.

Molti studi hanno evidenziato come le riforme legate al NPM abbiano favorito l’adozione di logiche di mercato nelle amministrazioni pubbliche, basate sul rafforzamento dell’efficienza e dell’efficacia, e l’introduzione di innovazioni manageriali nell’erogazione dei servizi pubblici. In ciò, i meccanismi contabili pubblici hanno giocato un ruolo importante. Alcuni hanno enfatizzato che sono poche le evidenze sulla relazione tra logiche di NPM e maggiore performance, sottolineando che l’efficienza e l’orientamento ai risultati non sono sufficienti a evitare le conseguenze di shock. Altri affermano che le recenti misure di austerity hanno portato ad un rinnovato interesse sia in approcci di tipo privatistico, che a logiche neo-weberiane, ma sono anche emersi nuovi paradigmi. Date queste considerazioni, la mia ricerca mira a contribuire (i) alla letteratura di pubblica amministrazione e a quella di financial management investigando come le risposte organizzative a eventi negativi sono legate alle precedenti strategie finanziarie e condizioni e capacità organizzative, e come la resilienza organizzativa sia influenzata da condizioni interne ed esterne; (ii) alla letteratura di public sector accounting, esplorando come l’accounting inficia sulle relazioni tra stato ed enti locali nell’ambito delle politiche di austerity, e le relative conseguenze su come i servizi pubblici sono organizzati, erogati e a chi. / Many studies have emphasized how NPM reforms have led to the adoption of market logics within public sector organizations, based on enhancing efficiency and effectiveness, and to the introduction of managerial innovations to public service delivery. In this, public accounting mechanisms have played a relevant role. Some have emphasized that there are scant evidences of the relation between NPM logics and increased performance, with “efficiency” and “result-orientation” being not sufficient to avoid the consequences of shocks. Others claim that the recent austerity measures has led to a renewed interest on both private-like approaches and neo-weberian logics, but also to the emergence of post-NPM paradigms. Based on these considerations, my research aims (i) to contribute to public administration and public sector financial management literature by investigating how organizational responses to negative events are rooted in past financial strategies and organizational conditions and capacities, and how organizational resilience is affected both by internal and external conditions; (ii) to contribute to public sector accounting literature by exploring how accounting is implicated in the (re)shaping of the relationship between central and local governments under the emergence of austerity policies, and how this affects how public services are organized, provided, and to whom.

The thesis deals with definitions of the crisis management (in the general level with the application into a practice - business branch), further problems of correction and solution of the crisis in the organisation. In the hard-headed part there the student suggests the optimal soltution of the crisis in the specific company.