Syftet med denna studie är att undersöka bankernas syn på internkontroll och vidare undersöka vilka mekanismer som används föratt effektivisera den interna kontrollen. Studien riktar sig på attundersöka huruvida visselblåsning används som en av demmekanismerna för att stärka förmågan med att upptäcka ochförhindra oegentligheter av ekonomisk art. Studien använder en induktiv metod för att leda insamlingen avdatamaterial. Vidare använder studien en kvalitativ metod baseradpå intervjuer med fyra olika banker där datamaterialet analyserasmed datamaterialet i kapitel två. Studien visar att det finns en positiv syn på den interna kontrollenoch visselblåsning som mekanism för att skapa en framgångsrikverksamhet. Fastän visselblåsning anses ha en kompliceradfunktion, används den fortfarande för att upptäcka och förhindraoegentligheter, såsom ekonomiska brott. Förutom visselblåsning,använder bankerna mer mekanismer för att stärka och effektiviseraden interna kontrollen. Att uppmana medarbetarna att följa lagaroch principer, utbilda medarbetarna inom olika områden samt attskapa olika arbetarsätt inom verksamheten, att genomföra interntillsyn och ständiga granskningar är en del av de mekanismer somanvänds. / The purpose of the study is to examine the banks view of internalcontrol and further investigate what mechanisms are used tostreamline the internal controls. The study is directed into whetherthe whistle-blowing is used as one of the tools in the internalcontrol to enhance the ability to detect and prevent irregularities ofa financial character. The study use a inductive method to lead the collection of datamaterial. The study further use a qualitative method based on fourinterviews with different banks were this data material is comparedwith existing theories in the second chapter. The study shows that the view of internal control and whistleblowingis positive in the process to create a successful company inthe banks. Despite that the whistle- blowing is known as acomplicated function, it’s still used to detect and preventirregularities of crimes, such of financial character. Except whistleblowing,the banks are using more tools to streamline the internalcontrol. To urge employees to comply laws and other principles,education in different areas for employers but also to createdifferent work approaches in the company, to make internal checkupsand constant supervision of the organization work is some ofthe tools that are used.

The Volkswagen emissions scandal is one of the largest CSR crises in recent times given its scope and severity. From the outset, the manner in which Volkswagen has addressed the crisis and how it is going to be solved has been subject to public scrutiny. This study set out to examine the crisis communication in Volkswagen’s sustainability magazine Shift from 2016 featuring Volkswagen together with some of its internal and external stakeholders like the management and customers to find out what strategies were used by the company to repair its reputation and to assess the success of these strategies. Additionally, of interest was to compare the viewpoints of external stakeholders to that of Volkswagen, while also to investigate what kind of actors and opinions of the crisis that were presented. To answer these questions, a strategic selection of texts from the magazine were analysed through a qualitative text analysis. The theoretical perspectives consisted of the two crisis communication theories of image repair theory and situational crisis communication theory. The findings of the study indicate that the strategies used by Volkswagen to address the crisis do not seem very successful in general. Even if the most common strategy by Volkswagen is to discuss potential solutions to the crisis, these solutions are mainly oriented towards solving the crisis in a long-term perspective through a development of new vehicles. The biggest difference in comparison to external stakeholders is that they instead seem more concerned with solving the crisis in a shorter perspective through increased compensation to customers, for instance. Another finding is that a preference for more elitist stakeholders in the magazine could be due to a strategic choice by Volkswagen to avoid unfavourable reviews and use leaders as a tool for inspiring change. The main conclusion of the study is that work still needs to be done before Volkswagen can claim to have achieved a shift in the company’s sustainability communication. To do so, Volkswagen needs to take more responsibility for the crisis and to pay even more attention to the opinions of its different stakeholder groups.

A travers cette thèse, nous avons saisi des expériences féminines qui sont à l’oeuvre dans la société sénégalaise. De telles expériences qui sont souvent perçues comme « transgressives » par les figures de l’autorité masculine sénégalaise (acteurs religieux et entrepreneurs moraux par exemple) permettent de mettre à jour un Sénégal situédans les tensions d’une glocalisation. Nous avons analysé ce Sénégal comme le site d’une négociation entre ses principes visibles (vertu, morale, tolérance, tradition, etc) et des pratiques de femmes, qui n’ayant plus peur de sortir des canaux de socialisation, explorent de nouvelles subjectivités. Face à ces tensions, prime une culture del’ambivalence incarnée à la fois par les médias, les acteurs moraux et les figures étiquetées péjorativement. En d’autres termes, les médias sont souvent « créateurs » des visibilités « scandaleuses » et peuvent s’aligner derrière les acteurs moraux ou religieux pour défendre la vertu nationale ou l’image de la Sénégalaise. Pour les acteursmoraux, l’ambivalence se situe dans le fait qu’il existe un fossé entre leurs propres pratiques et les principes islamiques qu’ils incarnent et utilisent pour dénoncer des faits perçus comme « scandaleux ». Les figures « transgressives » mobilisent, quant à elles, une identification se référant aux identités religieuses et aux imaginaires sociaux pour ne pas trop s’écarter des cadres normatifs. Toutes ces ambivalences traduisent in fine l’ambivalence d’une société se définissant comme pieuse, vertueuse et « traditionnelle » mais qui est sans cesse débordée par les pratiques d’une jeunesse au diapason d’un monde globalisé. / This doctoral dissertation is an account of current female experiences I observed in Senegalese society. These experiences, often perceived as « transgressive» by Senegalese male authorities, namely religious and other moral guides, allow us to uncover a Senegalese society faced with the pressures of glocalization. Senegalese society is trying to negociate a balance between the preservation of fundamental principles (virtue, morality, tolerance, tradition, etc) and certain behaviours and life styles of women who are no longer afraid to free themselves from established socialization channels and explore new subjectivities. Faced with these tensions, a culture of contradictions is dominant as embodied through various networks namely the media, moral figures, and the female actors labelled negatively. In other words, the media is often the creator of scandalous characters and may support moral and religious figures in their defense of virtue, the country’s moral status, and the image of the Senegalese woman. For moral figures, the contradictions are marked by the fact that there is a big gap between their own practices and the Islamic principles they embody and use to speak against facts they perceive as scandalous. As for the « transgressive » actors, they find ways to relate to religious identities and social imaginaries so as not to distance themselves too much from social norms. All these tensions reflect the contradictions of a society that defines itself as « pious », « virtuous », and «traditional », but that is constantly overwhelmed by the practices of a younger generation in tune with a globalized world.

This thesis deals with the use of dishonest manners of obtaining information, particularly in connection with the tabloid media. The aim is to evaluate the practices of the tabloid media in gathering information and contribute to the discussion about their ethical borders. It also analyzes investigation of Leveson Inquiry, which was established in 2011 by the British government in response to the phone-hacking scandal connected with tabloid newspaper News of the World. The judicial commission leded by Brian Leveson was tasked to examine the ethical aspects of media and to find out if the system of media self-regulation is still effective. The thesis also includes an analysis of the tabloid environment in the Czech republic. It is based on interviews with representatives of major tabloids in this country.

I takt med digitaliseringens utveckling har en ny generation växt fram, Generation Y som kohorten benämns är individer födda från mitten av 1980-talet fram tills början av 2000-talet. Generation Y utgör en väsentlig faktor i förståelsen och utvecklingen av samhället samtidigt som de är framtidens kunder. Under år 2018–2019 har flertal svenska banker omfattats i en penningtvättshärva vilket inte bara hotar det finansiella systemet, utan fördärvar även allmänhetens syn på banker. Tidigare forskning visar hur bankers agerande påverkar kunders lojalitet, förtroende och image. Dock råder det ett empiriskt gap vid studier om Generation Ys attityd vid inträffandet av penningtvättsskandaler.    Denna uppsats hade i avsikt att studera penningtvättsskandalers effekter på den yngre generationens bankkunder med fokus på svenska högskolestudenter. En kvantitativ enkätundersökning tillämpades med en deduktiv ansats och en positivistisk forskningsfilosofi för att undersöka studiens syfte.   Baserat på 82 respondenter visade resultatet att studenternas lojalitet, förtroende samt bank image varierade beroende på egna bankens involvering i penningtvättshärvorna. Resultatet visade att de studenter som inte tillhörde en bank som medverkade i en härva hade en starkare lojalitet, förtroende samt mer positiv bank image i förhållande till de studenter som tillhörde en skandalbank. / With the increased development of the digitalization, a new generation has emerged. Generation Y as the cohort is named, includes people born from the mid-1980s to the early 2000s. The generation has a significant role in the understanding and development of the society, as they are seen to be the future customers. During the years of 2018-2019, multiple Swedish banks had been guilty to money laundering which did not only threatened the system within the financial sector, but did also influence the public’s view of banks. Previously conducted research has shown that actions taken by banks affects the customer’s loyalty, trust and image. However, there exist an empirical gap regarding the study of the Generation Y’s attitude towards the occurrence of money laundering scandals.   This thesis aimed to study how money laundering scandals affects Generation Y, with a focus on Swedish students. A quantitative questionnaire was conducted with a deductive approach and positivistic research philosophy to examine the purpose of this study.   The findings of the study were based on 82 respondents and showed the student’s loyalty, trust and bank image are affected depending on their bank’s involvement. Results showed that students who did not belong to a participating bank, had a stronger loyalty, trust and more positive image of their bank, in relation to the customers in a bank involved in a scandal.

Esta dissertação buscou analisar a cobertura do jornal Folha de S.Paulo e da revista Veja sobre o escândalo político-midiático do mensalão, no primeiro mandato do governo de Luiz Inácio Lula da Silva. Ela abrange a relação entre imprensa e política, a partir da perspectiva da teoria social do escândalo político de J.B. Thompson, que mostra não só a importância dos meios de comunicação de massa, como também a sua influência crescente no processo político. Para a análise quantitativa, foram levantadas informações com base nos critérios de seleção (\"valor-notícia\"), agendamento (\"agenda setting\") e enquadramento (\"framing\") do noticiário. Para a qualitativa, adotou-se o método dos \"pacotes interpretativos\" de Gamson e Modigliani. Como forma de referenciar as conclusões, este trabalho aplicou o mesmo tipo de metodologia em um escândalo político-midiático do governo de Fernando Henrique Cardoso, o caso dos grampo do BNDES e dossiê Cayman, além de um período anterior e outro posterior aos episódios estudados de cada governo. Procuraram-se extrair elementos que indicassem, de forma objetiva, variações no tratamento da imprensa em relação aos dois governantes. O estudo comparado indicou que a partir do mensalão Veja aumentou consideravelmente o teor de conteúdo crítico sobre o presidente petista Lula, enquanto poupou o tucano Fernando Henrique Cardoso. Já Folha elevou sua cobertura crítica ao petista durante a crise política, mas esse comportamento guarda semelhanças com o padrão que adotou com o tucano. / This dissertation aimed to analyze the media coverage of the so-called \"mensalão\" political scandal, during the first government of the president Luiz Inácio Lula da Silva. The research used the reports published by the newspaper Folha de S. Paulo and by the weekly magazine Veja, from May to November of 2005. This work deals with the relationship between press and politics using J.B. Thompsons social theory of political scandal, that not only shows the importance of mass media but also its growing influence in the political process. For the quantitative analysis data were gathered based on the criteria of news-value, agenda setting and framing. The method of interpretative packages, developed by Gamson and Modigliani, was adopted for the qualitative analysis. The same methodology was applied to a scandal of the president Fernando Henrique Cardoso government (the BNDES \"bug\" and the Cayman dossier) to validate those conclusions. News that preceded and followed both episodes were also used. The goal was to select objective elements that could indicate different media approaches for the two former presidents. The study showed that Veja magazine enhanced considerably its criticism at Lulas administration, while sparing Cardoso. The newspaper Folha de SP also increased its criticism during the \"mensalão\" crisis, in the same way it did during Cardosos episode.

Thema der Arbeit sind die Phänomene Risiko und Krise als Herausforderung für das Kommunikationsmanagement von Organisationen in Wirtschaft Politik und Gesellschaft. Das Ziel ist ein theoretisch begründeter Handlungsrahmen, der als Grundlage für operative Maßnahmen der Risiko- und Krisenkommunikation dienen soll. Nach Klärung der Begriffe und kommunikativen Bedingungen geht es dabei um die Betrachtung von Risiko- und Krisenkommunikation als Spielhandlung. Es werden Verlaufsstrukturen aufgezeigt, die weitgehend auch die Handlungsspielräume der Akteure und deren Erwartungen sowie die der Zuschauer bestimmen. Neben einer kritischen Auseinandersetzung mit vorliegenden Modellen des Management von Risiko- und Krisenkommunikation liefert die Arbeit Ergebnisse einer standardisierten schriftlichen Befragung von Kommunikationsfachleuten aus dem Bereich der Unternehmenskommunikation. Ein wichtiges Ziel ist dabei, die offensichtlichen Differenzen in der Einschätzung zwischen Theorie und Praxis aufzudecken und zu quantifizieren. Den übergeordneten Handlungsrahmen der Risiko- und Krisenkommunikation bilden schließlich Überlegungen zur Bestandserhaltung und Anschlußfähigkeit von Kommunikationssystemen. Neben geeigneten Prozessen, Ritualen und Verfahren spielen Aspekte der Imagepflege dabei eine wichtige Rolle. / The phenomena risk and crisis as challenges facing the management of communications processes in business, politics, and society provide the subject for this work, the goal of which is a theoretically-based framework laying the groundwork for operative measures in communications with respect to risk and crisis situations. Having first defined relevant terms and conditions for communication, the work analyses risk and crisis communications from the standpoint of a game and illustrates the structures created as the game runs its course. These structures are crucial elements in determining not only participants' but also observers' freedom to act and the expectations they develop. In addition to a critical discussion of available models for the management of risk and crisis communications, the work contains the results of a standardized written polling of experts in the field of corporate communications. Crucial goals of this research were to identify and quantify apparent differences in the assessment of theory and practice. Observations as to how to maintain and ensure the continuation of communication systems provide the overlying framework for risk and crisis communications, for which aspects of image preservation, together with processes, rituals, and procedures, play an important role.

Made available in DSpace on 2016-04-26T14:57:37Z (GMT). No. of bitstreams: 1 Fabio Jammal Makhoul.pdf: 21807013 bytes, checksum: 373272853468327ee7e5846436a91350 (MD5) Previous issue date: 2009-05-12 / This dissertation aims the study the cover of the Veja magazine about the scandals of the first term of president Luiz Inácio Lula da Silva January 2003 to December 2006. The largest weekly magazine's information country was one of the vehicles of the most criticized by various sectors of society by its coverage in the episodes involving the PT and the Lula government. This work has order to verify that the weekly was biased and that image of the PT became No news covering the political scandals of the government / Esta dissertação tem como objeto de estudo a cobertura da revista Veja sobre os escândalos do primeiro mandato do presidente Luiz Inácio Lula da Silva, de janeiro de 2003 a dezembro de 2006. A maior revista semanal de informação do país foi um dos veículos de comunicação mais criticados por vários setores da sociedade por sua cobertura nos episódios que envolveram o governo Lula e o PT. Este trabalho tem o objetivo de verificar se o semanário foi tendencioso e que imagem passou dos petistas no noticiário que cobriu os escândalos políticos do governo

<p>Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.</p>

Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.