[pt] Reclamações de consumidores podem ser feitas por diversos motivos, em sua maioria, a partir de episódios negativos de consumo. No entanto, há um grupo de indivíduos que realizam reclamações a empresas sem estarem necessariamente insatisfeitos. A essa conduta dá-se o nome de reclamação fraudulenta, que ocorre quando a finalidade do consumidor em realizar a reclamação visa algum lucro monetário ou social à custa da empresa. Apesar da relevância do tema, há poucos estudos a seu respeito na área de marketing, principalmente no Brasil. Ainda que existam autores que investiguem o assunto, é difícil afirmar o que motiva indivíduos a seguirem essa linha de comportamento. À frente desse quadro, o presente estudo visou analisar a relação entre as reclamações fraudulentas e a cultura brasileira, a partir das motivações que levam à adesão desse tipo de comportamento. Para isso, foi realizada uma pesquisa qualitativa, utilizando-se para a coleta de dados entrevistas em profundidade com 27 consumidores, guiadas pelo uso da técnica projetiva. A análise dos dados indica diferentes reações dos entrevistados a reclamações fraudulentas, divergindo entre a aceitação e a rejeição dos comportamentos oportunistas. Foi possível perceber que existe uma relação estreita entre cultura brasileira e reclamações fraudulentas, que giram em torno da ideia do jeitinho brasileiro, da malandragem, da esperteza, e da má fé, além da ligação entre religião e comportamentos considerados como errados. / [en] Consumer complaints can be made for many reasons, mostly from negative episodes of consumption. However, there is a group of individuals who make complaints to companies without necessarily being unsatisfied. This conduct is called a fraudulent claim, which occurs when the purpose of the consumer in making the claim is for some monetary or social profit at the expense of the company. Despite the relevance of the theme, there are few studies about it in the area of marketing, mainly in Brazil. Although there are authors who investigate the subject, it is difficult to affirm what motivates individuals to follow this line of behavior. Ahead of this framework, the present study aimed to analyze the relationship between fraudulent claims and Brazilian culture, based on the motivations that lead to support this type of behavior. For this, a qualitative research was carried out, using data interviews in depth with 27 consumers, guided using the projective technique. The analysis of the data indicates different reactions of respondents to fraudulent complaints, diverging between acceptance and rejection of opportunistic behavior. It was possible to perceive that there is a close relationship between Brazilian culture and fraudulent claims, which revolve around the idea of Brazilian way, trickery, cleverness, and bad faith, as well as the link between religion and behaviors considered as wrong.

A sociological approach is used to analyze incidences of extreme opportunism in financial markets. Through an analysis of arguably the most widely publicized "rogue" trader events in recent history, a determination is made of the validity of explaining these events as aberrations, attributable to the actions of "rogues". The primary focus is the role of structural factors underlying these incidences of extreme opportunism in financial markets. A diverse range of documentary and other sources is used to avoid any form of bias as far as possible. It was found that structural factors act as countervailing forces to inhibit such behavior or as motivators and facilitators acting as catalysts for extreme opportunism. The balance between these factors largely determines the level of opportunistic behavior in a particular environment. Extreme opportunism is therefore not an aberration or "rogue" occurrence but a manageable phenomenon intrinsic to the social structural context within which it occurs. By conceptualizing these factors as countervailing forces one is forced to view structural factors, like compensation structures and formal and informal restraints, relative to one another and no longer in isolation. This realization translates into the conclusion that restraints and oversight systems for example, should be designed relative to the relevant motivators and facilitators in its area of application. In an environment where traders of highly geared financial products are motivated with multimillion USD incentive packages, a low budget oversight system and inexperienced regulatory staff, is clearly not the appropriate tools to control and manage extreme opportunism. / Criminology / D.Phil. (Sociology)

Syfte: Studiens syfte är att analysera huruvida korruption i biståndsprocesser bättre kan hanteras via de blockkedjebaserade lösningarna kryptovalutor, smarta kontrakt och tokens, jämfört med traditionellt biståndsgivande. Vidare ämnar studien applicera resultaten från fallstudien på generella avtalsprocesser exponerade mot opportunism, för att analysera huruvida de blockkedjebaserade lösningarna bättre kan hantera transaktionskostnader jämfört med traditionella avtalslösningar. Bakgrund: Informationsasymmetrier, begränsad rationalitet och strategiskt beteende resulterar i tillitsproblematik vid avtalsprocesser, vilket ökar transaktionskostnaderna (Williamson, 1974). Biståndsprocesser är extra exponerade mot opportunistiskt beteende i form av korruption, vilket leder till att en stor del av biståndet försvinner på vägen (Transparency International, 2017). Blockkedjebaserad teknik ger möjligheten att ingå avtal utan tillit till motparten, men  lösningen är inte optimal för alla typer av avtal. Det motiverar en analys om huruvida tekniken kan hantera transaktionskostnader i biståndsprocesser bättre än traditionellt biståndsgivande. Genomförande: Studiens primärdata inhämtades via semi-strukturerade intervjuer med två svenska biståndsorganisationer och två experter inom blockkedjetekniken. Utöver intervjuerna genomfördes även en litteraturstudie och den insamlade empirin analyserades utifrån ett transaktionskostnadsperspektiv. Slutsats: Blockkedjebaserade lösningar kan hantera transaktionskostnader bättre än traditionellt biståndsgivande när Greenspans (2015) fem kriterium är uppfyllda. Kontexten, avtalets karaktär och avtalsparternas preferenser är de avgörande faktorerna huruvida kriterierna uppfylls i såväl biståndsgivande som generella avtalsprocesser. En ökad transparens, öppenhet och censurresistens måste värderas högre vid implementering än de medföljande säkerhetsriskerna. / Purpose: The purpose of this study is to analyze whether corruption in aid processes better can be managed through the blockchain-based solutions cryptocurrencies, smart contracts and tokens, in comparison to traditional donation of aid. The study also aims to apply the results from the case study to general contractual processes exposed to opportunistic behavior, to analyze whether the blockchain-based solutions better can manage the transaction costs in comparison to traditional contractual solutions. Background: Asymmetric information, bounded rationality and strategic behavior result in trust issues in contractual processes, which increases transaction costs (Williamson, 1974). Aid processes are particularly exposed to opportunistic behavior in form of corruption, which leads to aid disappearing on the way (Transparency International, 2017). Blockchain-based technology enables contractual relationships without trusting the counterpart, but is not an optimal solution for all types of contracts. This provides incentives for a further analysis whether the technology can manage transaction costs in aid processes better than traditional donation of aid. Completion: The study´s primary data was obtained through semi-structed interviews with two Swedish aid organizations and two experts in blockchain technology. A literature review was made and the empirical data was analyzed from a transaction cost perspective. Conclusion: Blockchain-based solutions can manage transaction costs better than the traditional donation of aid when Greenspan´s (2015) five criteria is met. The context, the characteristics of the contract and the preferences of the contracting parties are the decisive factors whether the criteria are met in the aid donation process and in general contractual processes. Increased transparency, openness and censor resistance must be valued higher when implementing the technology than the following security risks. / <p>Bilagor är inkluderade</p>

An information society under constant development enables organizations to have access to a growing supply of information. Handled in an efficient manner, information can be a valuable, competitive resource. This can be achieved by investing in a Business Intelligence system (BI system). BI system's main function is to manage large amounts of unstructured data, convert it into useful information, which in turn will be used as a basis for performance management. The purpose of this study is that, through qualitative, semi-structured, in-depth interviews, to examine the perceived benefit of using BI systems to support business governance. This benefit is analyzed using theories such as traditional, bounded and flexible-bounded rationality, cognitive bias and theories of man's ability to think intuitively and reflective. The benefits of BI systems will also be analyzed using the theories of the communication process, conflicts in decision making and DIKW pyramid describing the process data, information, knowledge, wisdom. It also analyzes the benefits of BI systems using agency theory. The results show that users of BI systems are experiencing the benefits as follow: BI systems provide increased access to information in the organization, increasing the ability to handle large amounts of information, creating more fact-based decisions, freeing up time for analysis, reducing opportunistic behavior and facilitates internal communication. This creates flexibility in the bounded rationality, a more reflective decision-making process that improves the prospects to make rational decisions. Users go higher up in DIKW pyramid. BI systems reduce the information asymmetry between principal and agent. BI systems reduce uncertainty in decision reducing the risk of conflict. Training and practice are essential for BI systems to generate benefits. Unlike previous research, this study shows that BI systems are well integrated into organizations as well as live up to expectations. A new aspect of BI systems is that they reduce the risk of opportunistic behavior.

A sociological approach is used to analyze incidences of extreme opportunism in financial markets. Through an analysis of arguably the most widely publicized "rogue" trader events in recent history, a determination is made of the validity of explaining these events as aberrations, attributable to the actions of "rogues". The primary focus is the role of structural factors underlying these incidences of extreme opportunism in financial markets. A diverse range of documentary and other sources is used to avoid any form of bias as far as possible. It was found that structural factors act as countervailing forces to inhibit such behavior or as motivators and facilitators acting as catalysts for extreme opportunism. The balance between these factors largely determines the level of opportunistic behavior in a particular environment. Extreme opportunism is therefore not an aberration or "rogue" occurrence but a manageable phenomenon intrinsic to the social structural context within which it occurs. By conceptualizing these factors as countervailing forces one is forced to view structural factors, like compensation structures and formal and informal restraints, relative to one another and no longer in isolation. This realization translates into the conclusion that restraints and oversight systems for example, should be designed relative to the relevant motivators and facilitators in its area of application. In an environment where traders of highly geared financial products are motivated with multimillion USD incentive packages, a low budget oversight system and inexperienced regulatory staff, is clearly not the appropriate tools to control and manage extreme opportunism. / Criminology and Security Science / D.Phil. (Sociology)

[pt] A estrutura de contratos de Parcerias Público-Privadas (PPP) tem como característica o compartilhamento de riscos do projeto entre o governo e investidor. PPPs têm longo prazo de maturação, volumes elevados de investimentos iniciais e incerteza quanto às receitas. O comportamento futuro de agentes públicos e privados pode transmitir um risco adicional, tornando projetos pouco atrativos quando informações relevantes não ficam evidentes em um contrato. A teoria dos jogos tem sido um instrumento amplamente utilizado para trazer soluções analíticas quando o problema de assimetria de informação está presente. Portanto, este trabalho utiliza os conceitos de teóricos de mecanismos compatíveis com incentivos para PPPs objetivando: (i) aprimoramento de falhas contratuais ex-post via condições ex-ante ; (ii) aprimorar um modelo de jogo de renegociação de PPPs, mostrando como o comportamento oportunista pode ser evitado. Analisa-se o processo de concessão do Complexo Maracanã, como caso ilustrativo via uso de proposições, lemas e teoremas, mostrando que o edital do Governo do Estado do Rio de Janeiro é sub-ótimo do ponto de vista da Teoria de Desenho de Mecanismos. / [en] The Public-Private Partnerships (PPP) contract structure is characterized by the sharing of project risks between the government and the investor. PPPs have long maturation maturities, high initial investment volumes and revenue uncertainty. The future behavior of public and private agents may carry an additional risk, making projects unattractive when relevant information is not evident in a contract. Game theory has been a widely used instrument to provide analytical solutions when the problem of information asymmetry is present. Therefore, this thesis uses the concepts of mechanism theorists compatible with incentives for PPPs, aiming: (i) improvement of ex-ante and ex-post contractual failures; (ii) to improve a PPP renegotiation game model, showing how opportunistic behavior can be avoided. It analyzes the concession process of the Maracanã Complex as illustrative case via use of propositions, lemmas and theorems, showing that the State Government s announcement of Rio de Janeiro is sub-optimal from the point of view of the mechanisms of Design Theory.

I början på år 2020 klassificerades spridningen av covid-19 som ett globalt hälsoproblem. I mars samma år fick utbrottet benämningen pandemi, vilket är den högsta nivån av en folksjukdom. Spridningen av covid-19 har inneburit stora konsekvenser som medfört omställningar för världens alla länder, företag och människor. Pandemins oförutsägbara framväxt resulterade i en ekonomisk kris, som innebär att en rubbning skett i marknadens finansiella funktion att tillgodose likviditetsbehov och omfördela risker inom ekonomin. Tidigare studier har påvisat att företag som befinner sig i ekonomiskt turbulenta perioder, likt kriser, har medfört att företagsledningar vänder sig till redovisningstekniker som medför positiva effekter i rapportsammanställningar. I vetenskapligt sammanhang benämns dessa redovisningstekniker som earnings management. Studiens syfte är att undersöka om earnings management förekommit i svenska marknadsnoterade företag åren innan utbrottet av covid-19. Dessutom ämnar studien till att kontrollera om pandemins utbrott ökat förekomsten av earnings management bland svenska börsnoterade företag.Studiens genomförande grundade sig i en kvantitativ forskningsansats där kvantifierbara data sammanställts genom företags årsredovisningar från börslistorna large cap, mid cap och small cap för urvalsperioden 2012 till 2020. Mätningen av earnings management har skett genom sammanställningar av godtyckliga periodiseringar framräknade genom den modifierade Jones-modellen. Studiens resultat visade att de analyserade företagen tillämpade earnings management under perioden innan utbrottet av pandemin. Vidare visade resultatet att tillämpningen av earnings management inte ökat signifikant efter utbrottet av pandemin, vilket gick emot författarnas antaganden baserade på tidigare forskning och studier. Resultatet visade däremot en signifikant skillnad på tillämpad earnings management med hänsyn till företagsstorlek, i enlighet med tidigare studier och redovisningsteorier. Studiens slutsats innebar att fenomenet earnings management förekommer i svenska marknadsnoterade företag. Studien har däremot inte kunnat påvisa en signifikant ökning av tillämpad earnings management efter utbrottet av pandemin. Dessutom har forskarna påvisat att mindre företag tillämpar earnings management i en större utsträckning i jämförelse med större bolag. / In early 2020, the spread of covid-19 was classified as a global health problem. In March of the same year, the outbreak was designated a pandemic, which is the highest level of a public disease. The spread of covid-19 has had a major impact that has caused upheaval for every country, business and person in the world. The unpredictable emergence of the pandemic resulted in an economic crisis, disrupting the financial function of the market to meet liquidity needs and reallocate risk within the economy. Previous studies have shown that firms in economically turbulent periods, like crises, have caused managers to turn to accounting techniques that produce positive effects in reporting summaries. In the scientific context, these accounting techniques are referred to as earnings management. The aim of this study is to investigate whether earnings management has occurred in Swedish listed companies in the years prior to the outbreak of Covid-19. In addition, the study aims to test whether the pandemic outbreak has increased the prevalence of earnings management among Swedish listed companies. The study was based on a quantitative research approach in which quantifiable data were compiled through firms annual reports from the large cap, mid cap and small cap listings for the sample period 2012 to 2020. The measurement of earnings management was done through compilations of arbitrary accruals computed by the modified Jones model. The results of the study showed that the analyzed firms applied earnings management in the period before the outbreak of the pandemic. Furthermore, the results showed that the application of earnings management did not increase significantly after the outbreak of the pandemic, which was contrary to the authors assumptions based on previous research and studies. However, the results showed a significant difference in the application of earnings management with respect to firm size, in line with previous studies and accounting theories. The study concluded that earnings management is a used phenomenon in Swedish listed companies. However, the study did not find a significant increase in the use of earnings management after the outbreak of the pandemic. In addition, the researchers have shown that smaller companies apply earnings management to a greater extent in comparison with larger companies. This master's thesis is written in Swedish.