The COVID-19 pandemic has had major impacts on public and private life. As organizations are forced to transition to remote work to reduce the spread of the virus, there is a need for researching how employees are affected. This study explores how municipal workers have experienced the transition, by conducting a survey involving five different Swedish municipalities. This study shows that, while overall productivity has generally either increased or remained at pre-transition levels, some aspects have suffered as a result of working from home. Social interactions among co-workers, information sharing, and community building are examples of where the employees felt that something has been lost. This study contributes to research being done on this phenomenon, and gives suggestions for practitioners.

[pt] O desenho atual de mercado do seguro obrigatório de veículos no Brasil tem apresentado questionamentos em relação ao seu modelo, destacando ineficiência na transferência de recursos dos proprietários de veículos para as vítimas de acidentes de trânsito e ausência de incentivo à eficiência na gestão dos recursos. Este é um mecanismo de alta complexidade, com natureza híbrida (parcela destinada a políticas públicas e parcela de natureza indenizatória) cujo desenho é um desafio constante ao regulador brasileiro. Com o objetivo de mitigar os problemas apresentados, fornecemos uma opção ao modelo atual em que o governo define diretamente a seguradora responsável e o valor de prêmio cobrado. Este estudo propõe-se um novo desenho de mercado, com a utilização de leilões em um processo mais transparente e eficiente para alocação e descoberta de preço para o Seguro DPVAT. Em um leilão reverso multiunidade de preço uniforme, as seguradoras ofertam quantidades e valor de prêmio por categoria de veículo e Unidade da Federação. Os resultados indicam que a estrutura da indústria de seguros e as decisões do governo possuem papel fundamental no desempenho do mercado. / [en] The current market design of mandatory vehicle insurance in Brazil has raised questions regarding its model highlighting inefficiency in the transfer of resources from vehicle owners to victims of traffic accidents and lack of incentive for efficiency in resource management. This is a highly complex mechanism with a hybrid nature (public policies and private insurance) whose design is a constant challenge for the Brazilian regulator. Looking to mitigate some of the problems, we provide an option to the current model in which the government directly defines the insurance company and the premium. This study proposes a new market design, using auctions for a more transparent and efficient process for allocation and price discovery for DPVAT Insurance. In a uniform reverse multi-unit auction, insurers bid quantities and premium by vehicle category and State. The results indicate that structure of the insurance industry and government decisions play a key role in market performance.

Covid-19-pandemin och efterföljande marknadskrasch skapar en unik möjlighet att analysera det finansiella värdet av hållbarhet. Denna studie undersöker uthållighet hos hållbara företag på den svenska aktiemarknaden under Covid-19-kraschen. Tidigare litteratur är tvetydig gällande värdet av hållbarhet men indikerar att det kan agera som en “hedge” under kristid. Däremot saknas forskning om detta samband på marknader där hållbarhetsrapportering är obligatoriskt. Denna studie analyserar Covid-19-kraschen med hjälp av en eventstudiemetod. Genom tvärsnitts- och difference-in-differences regression analyserar vi avvikelseavkastning för hållbara företag på den svenska aktiemarknaden. Efter kontroller för företags- och dagsfasta effekter finner vi att de mest hållbara svenska företagen fick en daglig avvikelseavkastning på 0,526 procent från 24 februari 2020 till 31 mars 2020. Dock hade samma företag en daglig avvikelseavkastning på -0,518 procent efter den 16 mars 2020, då Sveriges regering och riksbank presenterade krispaket för att stimulera den svenska ekonomin. Detta resultat indikerar att hållbarhet hade en positiv påverkan på företags uthållighet på aktiemarknaden under Covid-19-kraschen. Resultatet är statistiskt signifikant och går i linje med tidigare studier på marknader som inte omfattas av obligatorisk hållbarhetsrapportering. / The Covid-19 pandemic and the subsequent market crash provides a unique opportunity to analyze the financial value ​​of environmental and social (ES) sustainability. This study examines the resiliency of sustainable companies in the Swedish stock market during the crisis. Previous literature is ambiguous about the value of sustainability but indicates that it can act as a hedge in times of crisis. However, research on this subject is lacking in markets where sustainability reporting is mandatory. This study uses an event study design to analyze the Covid-19 crash. We analyze abnormal returns for sustainable companies in Sweden through cross-sectional and difference-in-differences regression. Following controls for day and firm fixed effects we find that the Swedish companies within the highest quartile of sustainability score received a daily abnormal return of 0,526 percent from 24 February 2020 to 31 March 2020. However, the same companies had a daily abnormal return of -0,518 percent after 16 March 2020, when the Swedish Government and the Swedish Riksbank presented crisis packages to stimulate the Swedish economy. The results indicate that sustainability positively affected stock resilience during the Covid-19-crisis. Our results are statistically significant and align with similar studies in markets where sustainability reporting is not mandatory.

Bakgrund: Under de två senaste decennierna har efterfrågan på hållbarhetsinformation ökat vilket har lett till införandet av tvingande reglering på hållbarhetsrapportering, exempelvis genom Direktiv 2014/95/EU. Till följd av tvingande hållbarhetsrapportering måste företag implementera hållbarhetsstyrning för att efterleva kraven på hållbarhetsrapportering.  Syfte: Syftet med studien är att förklara hur hållbarhetsstyrning i företag har påverkats till följd av tvingande reglering på hållbarhetsrapportering och hur hållbarhetsstyrning har påverkat rapporteringskvaliteten på hållbarhetsinformation. Metod: En kvantitativ metod genom innehållsanalys och kvasiexperiment ligger till grund för studien. Innehållsanalysen genomförs på tio svenska börsnoterade företags års- och hållbarhetsrapporter för räkenskapsåren 2013–2022.  Resultat: Resultatet visar att tvingande reglering har ett positivt samband med hållbarhetsstyrning. Kulturella-, administrativa- och cybernetiska kontroller har haft störst ökning till följd av tvingande reglering. Vidare förekommer ett positivt samband mellan hållbarhetsstyrning och rapporteringskvalitet. Kunskapsbidrag: Studien bidrar till litteraturen om sambandet mellan hållbarhetsstyrning och hållbarhetsrapportering. Vidare bidrar studien med metodologiskt bidrag genom ett konstruerat hållbarhetsstyrningsindex. / Background: Increasing demand for sustainability information during the last two decades has led to enactment of mandatory sustainability reporting, for example through Directive 2014/95/EU. As a result of mandatory sustainability reporting, companies must integrate sustainability management control systems to comply with reporting requirements.  Purpose: The purpose of this paper is to explain how sustainability management has been affected due to mandatory reporting on sustainability and how sustainability management has affected the quality of sustainability reporting. Research method: The study applies a quantitative method through content analysis and quasi-experiments. The content analysis is carried out on ten Swedish listed companies’ annual- and sustainability reports for the fiscal years 2013-2022. Results: The result shows that mandatory regulation has a positive relationship with sustainability management. Cultural-, administrative- and cybernetic controls have had the greatest increase due to mandatory regulation. Furthermore, there is a positive relationship between sustainability management and reporting quality.  Contributions: This study contributes to the literature on the relationship between sustainability management and sustainability reporting. It also makes a methodological contribution through a constructed sustainability management control index.

The objective of this study is to empirically investigate the differences in human capital profile of new appointed female directors to corporate boards as a result of mandatory quotas and voluntary targets. By exploring differences in age, and human capital differences in board tenure, executive experience (CEO, CFO), number of qualifications, and the number of directorships held by these women, this study contributes to the important and current international public policy decision debate on relevance and wisdom of adopting a mandatory gender quota or introducing voluntary targets. The study uses human capital theory to evaluate the profiles of 41 new female directors appointed through a mandatory quota in Norway and 397 new female directors appointed through voluntary targets in Australia and extends the current corporate governance literature on board gender regulation by exploring whether female directors differ in human capital as a result of the two types of regulations. The results of this study show that new female directors hired through a quota are on average younger than new female directors hired through a target; new female directors hired through a quota are less likely to have more years of board experience than new female directors hired through a target; new female directors hired through a quota are likely to have more years of executive experience than new female directors hired through a target; and new female directors hired through a quota have lower number of qualifications than new female directors hired through a target. These results, albeit contrary to the hypotheses developed in this study, propose several important implications from an academic, management, and policy point of view while at the same time have limitations that present opportunities for future research.

Syftet med detta arbete har varit att undersöka förskole- och skolpersonals upplevelser och erfarenheter av barn som far illa och de omständigheter som leder fram till en orosanmälan. Empirin har samlats in med hjälp av fem semistrukturerade intervjuer och har sedan analyserats med hjälp av rollteori. Resultaten påvisar att personalen är införstådd i det enskilda anmälningsansvar som föreligger utifrån 14 kap. 1 § Socialtjänstlagen (SFS 2001:453), men att personalens förmåga att identifiera oro är såväl individuellt som kontextuellt betingad. Studien belyser också att personal inom skola och förskola anser att den utbildning och det stöd de får gällande orosanmälningar är bristfällig, varför de önskar en bättre samverkan med socialtjänsten. I analysen av det empiriska materialet framkommer att rollkonflikter och rolloklarheter kan uppstå i de fall personalen inte upplever en tydlig ram kring när, och hur, en orosanmälan ska göras. Slutligen belyser studien att samverkan mellan skolor/förskolor och socialtjänsten uppenbart behöver förbättras för att öka personalens anmälningsbenägenhet. / The purpose of this work was to investigate preschool and school staff's experiences of maltreated children and the circumstances that lead to a report of concern. The data was collected using five semi-structured interviews and were then analyzed by using role theory. The results show that the staff are aware of the individual responsibility to report concern that exists based on 14 ch. 1 § of the Social Services Act (SFS 2001:453) and 29 ch. 13 § of the Swedish Education Act (SFS 2010:800), but that the staff's ability to identify concerns is both based on both individual and contextual factors. The study also highlights that staff in schools and preschools consider that the training and support they receive regarding reports of concern is insufficient, which is why they wish for better collaboration with the Social Services. In the analysis of the empirical material, it appears that role conflicts and role ambiguity can arise in cases where the staff do not experience a clear framework for when, and how, a report of concern should be made. Finally, this study highlights that collaboration between school/preschool and the Social Services clearly needs to be improved in order to increase the staff's willingness to report.

No description available.

Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs? We will also explore which the auditors’ views regarding the importance of auditing and its role in combating corruption? The purpose of this thesis is to create an understanding regarding implementing and improving the usage of mandatory audits and international auditing standards within Zambian SMEs. This also includes enlightening the problems auditors face in their process to use these regulations within Zambian SMEs as tools to assist in the fight against the obstacles that corruption creates. This study has been done through qualitative research where the main empirical findings have been conducted through interviews with auditors in Zambia. These auditors have for instance, been asked questions about what rules that exist in their country, their view on the implementation of mandatory auditing and international auditing standards on SMEs, and if they have any personal experience of corruption in their line of work. The conclusion from this research showed that auditing could aid in the fight against corruption. These conclusions are based on the perceptions and opinions of the included auditors. An implementation of mandatory audits and international auditing standards within Zambian SMEs will detect and reduce corruption. Despite potential shortfall in knowledge while implementing adjusted ISA for SMEs, the benefits of implementation exceed the shortcomings. Auditing cannot only be used to detect corruption but also to deter it. Through mandatory audits and the risk of being caught pursuing corrupt acts will increase, deterring corruption. Consequently, auditing carries a great importance to combat corruption, and mandatory audits together with implementations of international auditing standards within SMEs will aid in a significant reduction of corruption in Zambia. / Korruption är ett världsutbrett fenomen som har beskrivits av forskare som cancer i samhället. Eftersom korruption har en omfattande karaktär så finns det många sätt att bekämpa den, till exempel genom att öka genomsynligheten och förbättringar av revision. Det är därför intressant att undersöka vilka effekter ett revisionskrav för SMEs skulle ha på ett land som inte har det idag. Forskningsfrågorna vi har valt att fokusera på är vilket perspektiv Zambiska revisorer har på hur väl lämpad en revisionsplikt och internationella revisionsstandarder är för Zambiska SMEs? Vilka är revisorernas åsikter beträffande vikten av revision och dess roll i kampen mot korruption? Syftet med denna uppsats är att skapa en förståelse angående implementering och förbättring av revisionskrav och internationella revisionsstandarder i Zambiska SMEs. I det här inkluderas också att upplysa om problematiken för revisorerna i deras process att använda dessa reglementen i Zambiska små och medelstora företag som ett verktyg för att hjälpa till i kampen mot de hinder som korruption skapar. Studien har genomförts genom en kvalitativ undersökning där större delen av empirin har samlats in genom intervjuer med revisorer i Zambia. Dessa revisorer har blivit tillfrågade angående vilka regler som existerar i landet, vilken åsikt de har på en implementering av revisionsplikt och internationella standarder för SMEs samt om dem har någon personlig erfarenhet av korruption från deras arbete. Slutsatsen från den här undersökningen är att revision kan hjälpa till att bekämpa korruption. En implementering av ett revisionskrav och internationella revisionsstandarder i Zambiska SMEs kommer att ertappa och reducera korruption. Trots potentiella kunskapsbrister under implementeringen av de justerade ISA för SMEs kommer fördelarna av implementeringen att överträffa nackdelarna. Revision kan också användas för att avskräcka från korrupta handlingar. Följaktligen är revision av stor vikt i kampen mot korruption och revisionskravet tillsammans med implementering av internationella revisionsstandarder för SMEs kommer signifikant att minska korruptionen i Zambia.

The European Union entered into force the Corporate Sustainability Reporting Directive (CSRD), which represents a comprehensive framework to enhance transparency and accountability in corporate sustainability reporting. The study focuses on the organisational change processes and attitudes activated in the companies by the implementation of mandatory sustainability reporting under the CSRD. The study aims to provide insights into the practical adoption of the CSRD from an organisational change perspective. While prior studies have concentrated on more isolated aspects of CSRD implementation, this paper offers a holistic outlook on the entirety of the change processes involved. To achieve the goal, nine semi-structured interviews were conducted with sustainability professionals representing various organisations that are obligated to report under the CSRD in 2025 and 2026. This study develops an analytical framework combining Corporate Social Responsibility theory and Organisational Change frameworks. The results indicate that the CSRD serves as a catalyst for organisational change in all companies, regardless of their prior reporting practices. In managing this change, companies have to integrate sustainability and market concerns into their strategies.

近年來，「訴訟外紛爭解決制度」（Alternative Dispute Resolution，ADR）被認為具有調和傳統社會觀念與現代法律之功能，在勞資爭議事件中，ADR制度尤為重要，係因調整事項勞資爭議並無法用訴訟途徑解決，若是遇到協商僵局時，傳統上僅能用爭議行為來進行實力對抗，以尋求新的團體協約之簽訂，而調解與仲裁制度，能夠帶來不同的爭議處理途徑，以避免爭議權之行使所帶來的負面效應。但勞資爭議處理法制中的調解與仲裁制度，既然最終目的係簽訂新的團體協約，原則上程序之開始應以雙方之合意為主，而現行我國法制乃至於ILO之意見及世界各國立法例，均有所謂強制仲裁與強制調解之制度存在。行政機關得以職權發動仲裁或調解使雙方進入程序，次藉由和平義務的維持而使勞資雙方重行進入談判桌，乃至於無法行使爭議權之合理性何在？我國制度設計上是否合理？此乃本文所欲討論之重點。 藉由比較我國與 ILO 之文獻、澳洲與新加坡立法例後，本研究發 現：（ 現：（ 1）於我國法制中，可能妨礙到爭議權之行使者應以強仲裁為主而 ILO 近年來對於行政機關介入勞資爭議，以強制仲裁與妨礙結社自由間所劃出 的界線即為定「必要服務行業 」之範圍，界定標準乃是「爭議行為使將 對於生命、人身安全健康或是整體個財產法益立即危險」甚為具體；反觀我國勞資爭議處理法中發動強制仲裁之條件並不盡想、明確。（ 體；反觀我國勞資爭議處理法中發動強制仲裁之條件並不盡想、明確。（ 2） 現行法中有部分強制仲裁的立甚為不當，並符合 ADR 之理論與功能，依據 ILO 之標準，亦有妨礙結社自由的可能性。（ 之標準，亦有妨礙結社自由的可能性。（ 3）雖不宜全面引進，但澳洲與新 加坡的立法例，應對我國勞資爭議處理制能有所啟發；由其是在調解度上，該制度為我國解決勞資爭議的主力本文建賦予程序更強能 / The purpose of this study was to investigate compulsory arbitration and mandatory mediation in the Act for Settlement of Labor -Management Disputes. Alternative dispute resolution (ADR) was considered to have a function reconcile the traditional and modern concept of the laws society. ADR system was particularly important in incident of the labor disputes, because these disputes interest cannot be solved by litigation. When negotiations have reached an impasse, however, a strike may make difference by collective arbitration and mediation avoid the side effect by act of right to dispute. But administrative organization may apply compulsory arbitration and mandatory mediation to make both parties to reach the mutual agreemen t, or put out the negotiation between an employer and trade union. The major topic of this study would be the evaluation of ADR system design. Compared to the ILO’s publications, ACT from Australia and Singapore, this study found that : (1) Compulsory arbi tration may impede freedom of association. ILO,in recent years, the executive intervention for labor disputes to compulsory arbitration and hinder freedom of association between the boundary is drawn to define scope of "essential services ", defined in the standard but " life, personal safety, health or property " very specific; instead that our approach in labor disputes to compulsory arbitration of conditions to launch, on the other hand, was not quite explicit. (2) Current law in the legisl ative part of the compulsory arbitration was very inappropriate and not incompatible theory of the ADR, in accordance with standards of the ILO, also hinder possibility freedom of association. (3) Legislation Australia and Singapore should bring some inspiration to our legal system, especially, mandatory mediation should be main strength of the system to resolve the labor disputes. It is suggested that ADR program should be empowered to provide the suggestion of this matter.