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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
331

Om att välja vad och hur : musiklärares samtal om val av undervisningsinnehåll i ensemble på gymnasiets estetiska program / To choose what and when : groupinterviews on choices of content in ensemble in upper secondary school

Asp, Karl January 2011 (has links)
This study investigates how teachers of the subject ensemble in Swedish upper secondary school talk about their choices of subject content in light of their background as musicians and/or music teachers? According to current regulations and curricula (Läroplan för de frivilliga skolformerna, Lpf 94; Programmål för Estetiska programmet, ES 2000:05) the Swedish upper secondary school system can be described as goal-centered, which implies that the goals of the education are in focus and that methods and material to achieve those goals can show great variances. The aim of this study is to investigate how music teacher talk about their choices of content in relation to several background factors like music teacher education and experience and their experience as professional performers. Research questions are: * How do musicteachers talk in groupinterviews regarding choices of content in ensemble in upper secondary school? * What do musicteachers perceive as essential contents in music teaching in the subject ensemble? The conceptual framework in this study is inspired by Berger and Luckmann’s (1966/1979) theories of the construction of reality. This means that a non-essentialist approach is taken and that subject matter, content and curricula all are understood as constructs in relation to a context, historically and cultural specific (Burr, 2003). This explains the focus on the interviewees professional backgrounds in relation to choice of content. Furthermore it relies on discourse psychology (Potter & Wetherell, 1987) where interpretative repertoires is used as an analytical tool. By focus group-interviews (Wibeck, 2000; Morgan, 1998) data has been collected and then analyzed. The interviewees are both professional musicians and music teachers, and they are all working as music teachers in upper secondary schools. The results of the study indicates that the teachers’ talk about choices of content is constructed mainly through their experiences of performing and professional musicianship and that didactical constructions highly relies on those experiences. This means that music as a subject (cf. Nielsen, 1998) is often seen as a product, as in a concert or a recording, and that the music teachers’ professional experiences of making music is an important ground for accomplishing that task. This raises further questions about how music teaching should be carried out and what implications the focus on a product has on musical learning from a democratic as well as a pedagogical perspective.
332

'n Verkenning van die rol van vrees vir MIV/VIGS in adolessente se seksuele keuses (Afrikaans)

Taljaard, Annette 18 May 2009 (has links)
ENGLISH : The purpose of this study was to determine the role of fear for HIV/AIDs in adolescents’ sexual choices. Theories which informed the study included developmental theory, decisionmaking theory, as well as emotion theory. In this survey study a mixed-method questionnaire was designed, piloted and then implemented with 252 purposefully selected Grade 11, Afrikaans learners (127 boys and 125 girls), aged 16 to 17 years in one high school in Gauteng. Data was analysed quantitatively and qualitatively. It was found that adolescents link several emotions with HIV&AIDS: fear, concern and caution. Another finding was that adolescents reportedly made safe sexual choices. Therefore, it was concluded that adolescents fear for HIV&AIDS positively impacted on their safe sexual choices. AFRIKAANS : Die doel van hierdie studie was om te bepaal welke rol vrees vir MIV&VIGS speel in adolessente se seksuele keuses. Teorieë wat die studie ingelig het was ontwikkelingsteorie, besluitnemingsteorie en emosie-begronde teorieë. Die navorsingsontwerp van hierdie studie was ‘n opname studie. ‘n Gemengde metode vraelys is ontwerp, geloods, aangepas en geïmplementeer met. 252 graad 11, Afrikaanse leerders (127 seuns en 125 dogters), tussen die ouderdom van 16 en 17 jaar, wat doelgerig geselekteer is vanuit een hoërskool in Gauteng. Vraelysdata is kwantitatiewe en kwalitatiewe geanaliseer. Daar is bevind dat adolessente MIV/VIGS verbind met die emosies: vrees, bekommernis en versigtigheid. Verder blyk dit dat adolessente veilige seksuele keuses maak. Die gevolgtrekking is gemaak dat adolessente se vrees vir MIV&VIGS positief korreleer met hul veilige seksuele keuses. / Dissertation (MEd)--University of Pretoria, 2009. / Educational Psychology / unrestricted
333

Les transferts sociaux locaux, entre interactions stratégiques et déterminants des choix résidentiels : une contribution empirique / Local social transfers, between strategic interactions and determinants of residential choices : an empirical contribution

Emond, Céline 27 June 2016 (has links)
Les politiques françaises de redistribution locale sont relativement méconnues et ne font pas l'objet de beaucoup de travaux. Elles représentent pourtant un enjeu important. Elles regroupent une multitude de prestations sociales qui s'adaptent aux configurations familiales et territoriales. Elles sont un outil flexible, largement utilisé par les collectivités locales et peuvent avoir des effets non négligeables notamment sur les ménages en situation précaire.Le caractère décentralisé des politiques de redistribution locale fait émerger deux problématiques correspondant aux deux aspects étudiés dans cette thèse. D'une part, nous interrogeons les choix politiques qui guident l'offre de transferts sociaux locaux. Nous inscrivons notre réflexion dans le cadre des théories sur les interactions stratégiques, qui avancent que les élus locaux adoptent des comportements stratégiques basés sur la comparaison et prennent leurs décisions en fonction des collectivités voisines. Partant du constat que de nombreux travaux, dans plusieurs pays font état de la présence d'interactions stratégiques dans la fixation des taux d'imposition, nous nous concentrons sur l'aspect dépenses sociales. Nous montrons leur présence dans des choix de transferts sociaux au niveau local. Nous observons en effet des phénomènes de mimétisme. Notre analyse montre également que, entre les deux origines de ce mécanisme souvent avancées, la comparaison politique et la mobilité, la seconde joue un rôle significatif. Les collectivités locales tendent à augmenter leur niveau de générosité avec la faible mobilité des individus.En second lieu, cette thèse s'intéresse aux conséquences de la décentralisation des transferts sociaux locaux sur la demande des différents types de ménages en faveur de redistribution. Nous étudions les choix des ménages en termes de mobilité résidentielle et de localisation en fonction de l'offre de biens et services publics locaux. Nous questionnons ainsi les phénomènes de sélection adverse liés aux choix politiques locaux. Les résultats mettent l'accent sur le fait que les ménages défavorisés sont peu mobiles et connaissent plus de trajectoires résidentielles descendantes. Nous montrons également que la générosité des villes joue un rôle significatif dans la localisation des ménages. / French policies of redistribution set at the local level are little known and have not been the topic of many works. Yet they represent a major challenge. They include a multitude of benefits that fit family configurations in different territories. They are a flexible tool, widely used by local governments and which may have a significant impact on poor households.The decentralized nature of local redistribution policies naturally raises two main questions corresponding to the two aspects studied in this thesis. First, we question the political choices that guide the provision of local social transfers. We base our analysis on the literature about strategic interactions which suggests that local policy-makers adopt strategic behavior relying on the comparison of surrounding governments. Numerous studies in many countries have reported the presence of strategic interactions in the setting of local tax rates. Those focusing on the spending side are less frequent. We show that strategic interactions also exist when deciding the level of social transfers at the local level. One can observe mimicry mecanisms. Our work shows that, between the two origins of this phenomenon that are usually put forward, yardstick comparison and mobility, the second plays a significant role. Local authorities tend to increase their level of generosity when the mobility levels of individuals are low.Second, the other consequence of the decentralization of local social transfers is related to the different types of households' demand for redistribution. We study the choices of households in terms of residential mobility and location associated with the supply of local public goods and services. We question the adverse selection phenomena related to local political choices. The results emphasize the fact that poor households are less mobile and experience more downward residential trajectories. We also show that the generosity of cities plays a significant role in the location of the households.
334

Le financement des PME en France : une analyse de l'endettement / The financing of SMEs in France : an analyze of debt

Adaskou, Mohamed 15 December 2009 (has links)
L’objet de la thèse est d’analyser la pertinence de la théorie financière, référencée aux modèles théoriques qui servent à la compréhension du comportement financier des entreprises de grande taille, dans l’explication de la spécificité de la structure financière des PME françaises. Plus spécifiquement, il s’agit d’identifier et d’analyser empiriquement les déterminants de la structure du capital (taux d’endettement total) et de la structure de la dette (taux d’endettement à court, moyen et long terme) de ces entreprises qui a fait l’objet d’une large réflexion théorique dont le point de départ est le théorème de Modigliani & Miller(1958). Le chapitre 1 est consacré à la présentation et à la définition de notre cadre d’analyse. Le chapitre 2 expose les besoins et les sources de financement de ces entreprises. Le chapitre 3 examine les décisions d’investissement et de financement en se référant aux enseignements de la théorie du compromis, de la théorie de l’agence, de la théorie du signal, de la théorie du financement hiérarchique et de la théorie du rationnement du crédit ; la prise en compte des conflits d’intérêt et des asymétries d’information donne un pouvoir explicatif de la spécificité de la structure financière des PME. Les deux derniers chapitres (4 et 5) étudient le comportement de financement de 1520 PME françaises sélectionnées dans la base de données DIANE sur la période 2000-2004. Les résultats des régressions statistiquement significatives montrent que le crédit interentreprises joue un rôle de signal pour les créanciers qui ne disposent pas d’une information privée sur l’entreprise ; l’accès à la dette est très dépendant de la capacité de l’entreprise à offrir des garanties ; enfin, les résultats montrent l’existence de contraintes d’accès aux ressources financières pour les entreprises de petite taille ; l’âge de l’entreprise et son secteur d’activité influencent son choix de financement. / This thesis attempts to analyze the relevance of existing financial theory, referenced to the theoretical models that shed light on the financial behaviour of large enterprises, in explaining the specificity of the financial structure of French Small and Middle Enterprises (SMEs).More specifically, it identifies and analyzes empirically the determinants of capital structure (total debt ratio) and debt structure (debt ratio over the short, medium and long term) of these enterprises. There is a large body of literature on this issue the theorem of Modigliani and Miller (1958). The first chapter 1 is devoted to the presentation and definition of ouranalytical framework. Chapter 2 outlines the requirements and sources of financing of French SMEs. Chapter 3 discusses the investment and financing decisions, with reference to the theory of compromise, agency theory, signal theory, pecking order theory, and creditrationing theory ; the specific financial structure of SMEs can be better understood when one takes into account conflicts of interest and information asymmetries. In the last two chapters,we study the behaviour of finance from a sample of 1520 French SMEs released from DIANE dataset over the period from 2000 to 2004. The regression results show that inter-companycredits play a role as signal to creditors, which do not have private information about the company. Access to debt is strongly dependent on the ability of the company to offer guarantees. Finally, our results indicate the existence of constraints on access to finance forsmall businesses and the financing choices are affected by their age and the industry to which they belong.
335

Inégalités environnementales en région Ile-de-France : répartition socio-spatiale des ressources, des handicaps et satisfaction environnementale des habitants

Gueymard, Sandrine 16 November 2009 (has links)
Encore peu explorée à ce jour, la thématique des inégalités environnementales fait l’objet d’un intérêt grandissant en France. Parmi les multiples définitions proposées et les quelques tentatives d’évaluation réalisées, une acception semble toutefois plus fréquemment rencontrée. Cette dernière renvoie à l’existence d’inégalités sociales dans l’accès aux ressources environnementales et l’exposition aux nuisances, risques et pollutions. Cette thèse s’est donc proposée, à l’échelle de la région Ile-de-France, d’explorer les relations qu’entretiennent les caractéristiques physiques de l’environnement et les caractéristiques socio-économiques des individus et des territoires. Partant d’indicateurs statistiques usuels, sociaux et environnementaux, deux typologies multicritères ont été réalisées à l’échelle des 1300 communes franciliennes. Leur croisement permet de confirmer l’existence d’une correspondance globale entre les caractéristiques environnementales et sociales des communes et ce, à la fois à l’échelle régionale ainsi qu’à l’échelle plus réduite des départements de première couronne francilienne. Nos résultats révèlent toutefois des liaisons plus ou moins prononcées selon les facteurs environnementaux renseignés et plus particulièrement selon la nature même de ces facteurs, porteurs d’aménités ou de désaménités environnementales. Cette première lecture est alors complétée par une enquête par questionnaires auprès des habitants de 6 communes franciliennes (600 personnes). L’enquête, centrée sur le vécu environnemental des habitants, réaffirme en premier lieu l’importance de la qualité de l’environnement en tant que facteur de choix et d’arbitrage résidentiel des ménages. Parmi les variables renseignées, deux registres explicatifs apparaissent plus particulièrement structurants des différences de satisfaction constatées: (i) l’ancrage résidentiel et la relation affective qui s’instaure au lieu de vie ; (ii) la confiance que les individus accordent aux moyens d’action collectifs pour prendre en charge les attentes qu’ils expriment en matière d’environnement. Aussi, l’analyse des déterminants de la satisfaction environnementale révèle que la satisfaction serait peut être moins directement dépendante des variables socio-économiques stricto sensu, des caractéristiques « objectives » de l’environnement, que des capacités et aptitudes différenciées des individus de contrôler leur environnement et d’agir sur celui-ci. Ce faisant, les informations livrées par le ressenti de la population in situ adressent des questions à la mesure empirique des inégalités environnementales et au cadre d’analyse, encore aujourd’hui en débat, de telles situations inégalitaires. / Still little investigated until now, the issue of environmental inequalities is a subject of growing interest in France. Among numerous definitions and a few evaluation attempts, one understanding seems to be more common. It refers to social inequalities in regard of both the access to environmental resources and the exposure to nuisances, risks and pollution. This thesis’ purpose was to explore the relations between the physical characteristics of the environment and the socio-economic characteristics of the individuals and the territories on the scale of the Paris metropolitan area. Two multi-criteria typologies were carried out on the scale of the 1300 cities belonging to the Paris metropolitan area, based on usual statistical indicators – both social and environmental. The crossing of these typologies confirmed the existence of an overall match between the environmental and social characteristics of the cities. This appeared to be true both on the regional scale and on a smaller scale, the departments of Paris’ inner suburbs. Our results revealed connections that are more or less distinct depending on the examined environmental factors and particularly on the very nature of these factors, i.e. whether they encompass environmental amenities or desamenities. The empirical research in form of questionnaires and distributed among inhabitants of 6 cities of the Paris metropolitan area (600 people) completed this first approach. The survey, focusing on the personal environmental experience of the inhabitants, initially reaffirmed the importance of environmental quality as selection criteria and residential arbitration for the households. Among the examined variables, two explanatory registers appeared especially structurant of the recorded differences in satisfaction: (i) the residential anchorage and the emotional relation taking place in the living space ; (ii) the trust individuals grant to means of collective action to convey their environmental expectations. Therefore, the analysis of the determinants of environmental satisfaction unveiled that satisfaction would be be less directly related to neither sole socio-economic variables or “objective” environmental data than to the individuals’ differentiated capacities and aptitudes to control their environment and act upon it. Hence, the information collected on site driven by the population’s feeling questions the empirical measurement of environmental inequalities as well as the framework of analysis for such unequal situations– at this stage still an ongoing discussion.
336

Efficience et stéréotypes de genre : applications à l'allocation des ressources dans les ménages et aux choix éducatifs / Efficiency and gender stereotypes : applications to the allocation of resources within households and educational choices

Thibout, Claire 15 October 2014 (has links)
Cette thèse est consacrée à l’étude de la prise de décison au sein des couples ainsi que l’analyse des choix éducatifs selon le genre. Jusqu’à présent, les modèles économiques offrent une meilleure compréhension de ces décisions, mais ne parviennent pas à expliquer les différences de genre dans leur globalité. En effet, les variables économiques traditionnelles ne permettent pas de représenter entièrement l’allocation du temps entre les partenaires, et les modèles de capital humain ne parviennent pas à expliquer pourquoi les filles choisissent des filières éducatives moins rémunératrices. Le premier chapitre de cette thèse va alors chercher à mieux comprendre les déterminants de « qui obtient quoi » dans le couple, en terme de ressources monétaires et de temps. Puis un second chapitre va se pencher sur la sphère production du ménage, en confrontant l’hypothèse d’efficience aux choix d’allocation du temps dans les couples. Il s’avère que cette hypothèse semble remise en cause au niveau du processus de production des ménages. Mais comment représenter alors les comportements ? Il pourrait être judicieux de chercher à représenter un optimum de second rang, intégrant des contraintes ou représentations sociales, et plus particulièrement des stéréotypes de genre ou croyances différentiées de la société envers les compétences des hommes et des femmes. Le troisième chapitre analyse ainsi l’impact sur les choix éducatifs de croyances différentes envers les compétences des filles et des garçons en sciences et lettres. Puis un dernier chapitre étudie l’impact de stéréotypes de genre cette fois-ci portant sur les compétences des hommes et des femmes pour produire des biens domestiques. / This thesis is devoted to the study of decision making within couples and the analysis of gendered educational choices. Until now, economic models provide a better understanding of behaviors, but do not achieve to explain gender differences in a whole. Indeed, traditional economic variables do not allow to represent entirely the allocation of time between partners, and human capital models do not achieve to explain why girls choose less paid tracks. The first chapter of this dissertation aims at better understanding determinants of “who gets what” within couples, in terms of monetary resources and time. Then a second chapter focuses on the production sphere of the household, by confronting the efficiency assumption to the allocation of time within couples. It is shown that the efficiency assumption seems to be challenged in the household production process. But how can we then represent behaviors ? It may be judicious to try to represent a second best optimum, integrating some constraints or social representations, and particularly gender stereotypes or different beliefs in the society on the abilities of men and women. The third chapter than investigates the impact of different beliefs about the abilities of boys and girls in sciences and humanities on educational choices. Then a last chapter analyses the influence of gender stereotypes upon abilities of men and women to produce domestic goods.
337

Att kommunicera som en ideell organisation : En surveystudie om marknadsföringskanaler och marknadsföringsmetoder

Todorovic, Nemanja, Gauffin, Jonathan January 2020 (has links)
Denna studie behandlar ideella organisationer inom den svenska ideella sektorn samt deras prioriteringar av val i marknadsföring i form av marknadsföringskanaler och marknadsföringsmetoder. Ideella organisationer bedriver verksamhet utan vinstsyfte och har ofta som mål att sprida ett budskap, en vision, ett uppdrag eller att hjälpa till i olika sammanhang. På detta vis skiljer de sig ofta ganska mycket från mer kommersiella organisationerna. Utan att lägga resurser på insamlingskostnader, däribland marknadsföring, så når ideella organisationer inte ut till givare, vilket innebär mindre likvida medel till ändamålet. Det finns därför en avvägning att göra i hur mycket som ska fördelas åt marknadsföringen inom en ideell organisation eftersom målet är att kostnaderna ska hållas till ett minimum och att merparten av insamlade medel ska nå ändamålet. Teorierna som behandlas i denna studie är NPO Marketing mix, som är en variant av den klassiska Marketing mix modellen, anpassad för ideella verksamheter. SOEP-modellen som är en variant av den klassiska PESO-modellen samt ICT: capacity and barriers, som behandlar olika typer av barriärer som ofta förekommer hos ideella verksamheter. Dessa teorier ligger till grund för hur empirin har analyserats och har hjälpt till att besvara frågeställningen. Metoden är av en kvantitativ ansats med en tvärsnittsdesign där enkäter samlats in från 112 ideella organisationer av totalt 431 aktiva organisationer, alla med en 90-konto stämpel.  Slutsatsen som denna studie kommit fram till är att delad media är det primära kanalvalet bland ideella organisationer på den svenska ideella marknaden. Anledningen till detta beror främst på att resurser i form av pengar och personal anses som den största barriären för ideella verksamheter. Det var även tydligt att syftet med organisationen var den primära faktorn till varför ideella organisationer upplever att givare fortsätter att donera. Trots detta kunde det konstateras att relationen med givarna också är en essentiell faktor som bidrar till donationer. Denna studie visar således på att 25 %-taket som Svensk Insamlingskontroll satt upp inte upplevs som ett hinder för de flesta ideella verksamheter då dessa lär sig att anpassa sig utefter de restriktioner som finns. Slutligen kan denna studie bekräfta, likt tidigare studier kring detta ämne, att marknadsföringsmetoderna SNS och WOM är de mest populära bland ideella organisationer. / This thesis sets out to analyse non-profit organizations, operating within the Swedish non-profit sector, whom are prioritizing various forms of marketing channels and marketing methods to capitalize on monetary, as well as profitable gains. Non-profit entities are ultimately driven, without a definitive end goal, to maximise financial yield for their own economic progression. Instead, non-profits presently serve purposes of spreading an often positive message, a revolutionary vision or simply that they aim to achieve a goal in which areas of need are attended to, nurtured and re-fulfilled. Without allocating resources to the objective of monetary collection, such as differing marketing avenues, non-profit organisations cannot expect to reach and affect their supporters to act on their behalf (donation or volunteering). This creates a demand within the non-profit sector to balance face value costs and assemble trade-offs when choosing to engage in marketing activities, seeing as their final goal, as established, is to provide as much financial support to aid selected areas of need. The theories used in this thesis include the NPO Marketing mix, which is a variant of the classical Marketing mix model, customized specifically to fit non-profit organizations. In addition to this is the SOEP-model, which originates from the PESO-model, and is a rearranged order of how one prioritizes media types and content to suit the non-profit sector. Finally there is ICT; capacity and barriers, which includes different kinds of barriers and obstacles that occur in the non-profit sector. These theories are fundamental for how the empirical data has been analysed and how the issue, in this thesis, has been addressed. The method in which this thesis has been conducted is that of a quantitative survey design, in which 112 surveys were collected from a total of 431 non-profit organizations within the Swedish non-profit sector, all with the “90-konto” label.  The conclusion that this thesis came to was that shared media is the primary channel choice among non-profit organizations within the Swedish non-profit market. The reasoning behind this is mainly due to the fact that resources, in the form of capital and manpower, are considered as the biggest barrier for Swedish non-profits when pursuing marketing activities. It was also clear that the organization's sole purpose was the primary factor for why non-profit organizations feel that donors continue to donate. Despite this, it could be stated that the relationship with such donors is also an essential factor which contributes to donations, since it is the initial step in building trust and constructive recognition. This study thus shows that the 25%-ceiling set by the Swedish fundraising control is not perceived as an obstacle for most non-profit activities as they have learnt to adapt to the existing restrictions. Finally, this study can confirm, like previous studies on this topic, that the SNS and WOM marketing methods are the most popular among non-profit organizations.
338

Innovativa företag i valet mellan K2 och K3 : En fallstudie om institutionella isomorfismers påverkan på redovisningsval hos innovativa SME:s i Gävleborg

Lundberg, Jacob, Svensson, Emil January 2021 (has links)
Syfte: I Sverige kan SME:s välja att redovisa enligt regelverken K2 eller K3. Tidigare forskning visar att redovisningsval styrs av olika institutionella påtryckningar på organisationer. Innovativa företag har en viktig roll i länders ekonomi, trots detta finns lite forskning kring dessa företag och deras redovisningsval. Vi har därför valt att titta närmare på innovativa företag och vad som påverkat deras val av k-regelverk. Detta med syftet att undersöka hur institutionella påtryckningar påverkar innovativa och kunskapsintensiva SME:s i valet mellan K2 och K3. Forskningsfrågan som ställts för att besvara detta är:  hur upplever företagen att isomorfa faktorer påverkar dem i valet mellan K2 och K3? Metod: Studien utgår från ett induktivt angreppssätt. Studien består av en kvalitativ fallstudie av innovativa företag i inkubatormiljö inom Gävleborg. Det empiriska materialet består av tio semistrukturerade intervjuer med företagsledare inom dessa företag som studieobjekt. Vidare analyseras företagen genom en  tematisk analys med framework-synsätt utifrån egenutformad modell förknippad med isomorfa påtryckningar. Resultat & slutsats: Resultaten visar att företagen framförallt påverkas av tvingande isomorfism i form av regelverkens begränsningar. Möjligheten att kunna aktivera utvecklingskostnader med K3 visade sig vara den största faktorn till val av regelverk. Normativ isomorfism har också visat sig utgöra en påtryckning i form av revisorer och redovisningskonsulters deltagande i besluten om regelverk. Härmande isomorfism kan även föreligga i samverkan med andra påtryckningar men i begränsad omfattning. Examensarbetets bidrag: Studien bidrar till teoribildning om både NIS och  SME:s. Studien skapar också praktisk kunskap till framtida företag som står inför samma val samt ger normgivare och redovisningsreglerare insikter om möjligheter och begränsningar i dagens valbara regelverk. Förslag till fortsatt forskning: Begränsningar återfinns i studiens omfattning till antalet deltagande och geografiska omfång. Förslag till vidare forskning är därför att undersöka liknande företag med ett geografiskt bredare urval, studera utifrån andra kontextuella teorier eller ekonomiska aspekter. / Aim: In Sweden, SMEs can choose between the accounting regulations K2 or K3. Previous research shows that accounting choices are governed by various institutional pressures on organizations. Innovative companies play an important role in countries' economies, despite this there is little research on these companies and their accounting choices. We have therefore chosen to take a closer look at innovative SME:s and what influenced their choice of accounting method. This with the aim of examining how institutional pressures affect innovative and knowledge-intensive SMEs in the choice between K2 and K3. The research question asked to answer this is: how do companies feel that isomorphic factors affect them in the choice between K2 and K3?  Method: The study is based on an inductive approach. The study consists of a qualitative case study of innovative companies in an incubator environment within Gävleborg. The empirical material consists of ten semi-structured interviews with business leaders within these companies as study objects. Furthermore, the companies are analyzed through a thematic analysis with a framework approach based on a self-designed model associated with isomorphic pressures.  Result & Conclusions: The results show that companies are primarily affected by coercive isomorphism in the form of regulatory constraints. The possibility of being able to capitalize development costs with K3 proved to be the biggest factor in the choice of regulations. Normative isomorphism has also been shown to be a pressure in the form of the participation of auditors and accounting consultants in regulatory decisions. Mimetic isomorphism can also exist in conjunction with other pressures but to a limited extent. Contribution of the thesis: The study contributes to theory creation about both NIS and accounting standards choice. The study also creates practical knowledge for future companies that are facing the same choice. It also gives norm-setters and accounting regulators insights into opportunities and limitations in today's elective accounting choice in Sweden. Suggestions for future research: Limitations are found in the scope of the study to the number of participants and geographical scope. Suggestions for further research are therefore to examine similar companies with a geographically wider selection, study from other contextual theories or economic aspects.
339

Solo Diners' Motives, Preferences, and Behavioral Intentions in Restaurant Dining

EunSol Her (8811905) 07 May 2020 (has links)
Driven by a growth of single-person households and individualized lifestyles, solo dining in restaurants is an increasingly recognizable trend. However, little is known about solo diners’ motives and preferences in on- and off-premises restaurant dining and the subsequent behavioral intentions. In order to enhance the understanding of solo diners’ motives, preferences, and behavioral intentions in restaurant dining, this dissertation proposed and completed three studies related to solo (vs. group) diners’ menu-decision making process, solo (vs. group) diners’ service mode-decision making process, and a restaurant scale development for solo diner friendliness. Specifically, Study 1 examined the effect of dining social context (solo vs. group) on healthy or indulgent menu item decisions using self-control dilemmas and temporal construal theory as a theoretical framework. Findings revealed that solo diners showed less preferences for indulgent menu items because of a more utilitarian (i.e., less hedonic) consumption orientation than group diners, and that solo diners showed more preferences for healthy menu items than group diners when the menu included nutrition information such as calories, fat, and sodium. Study 2 examined the effect of dining social context (solo vs. group) on off-site over on-site dining intentions based on three mediators and the moderating role of self-determination using the self-determination theory. Findings revealed that, in the self-determined condition, solo diners showed more preferences for off-premises dining than group diners via greater convenience-seeking and polychronicity-seeking tendencies and lower anticipated enjoyment of on-premises dining. In the context-determined condition, solo diners showed more preferences for off-premises dining than group diners only via polychronicity-seeking and anticipated enjoyment of on-premises dining, and the effects were smaller. Lastly, Study 3 developed and validated a Solo Diner Friendliness (SoDF) scale that measured restaurant menu and service dimensions important for solo diners’ enjoyment as well as restaurant revisit intentions. The SoDF scale provided nine items under three factors, namely, <i>Inconspicuousness</i>, <i>Proper Service</i>, and <i>Healthy Menu Items</i>, that are valid and reliable measurements for future research and restaurant operators. Altogether, this dissertation offered theoretical and practical implications regarding how solo diners differed from group diners on various motivational and behavioral perspectives in on- and off-premises restaurant dining.<br>
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Neutral bolagsskatt – Hur bygg- och fastighetsbranschen skulle påverkas av förslaget / Neutral corporate tax – How the construction and real-estate sectors would be affected by the proposal

Lukashina, Jessica January 2015 (has links)
No description available.

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