在台灣經濟發展過程中，傳統製造業的轉包，只是上游的大企業將法定的僱傭責任與對勞動過程的管理控制之成本，轉包給下線承包商負責，小代工廠在將工作發包給家庭代工。資方透過工作場域的內/外之分，也將法定責任與義務外部化，讓那些位於轉包底層的小代工廠、家庭代工自行承擔。然而從80年代開始，台灣一些企業為進一步節省人事成本，就利用「僱用與使用分離」的派遣勞工，這種新興的派遣業勞動方式，乃是雇主將其無法外部化的工作，透過將僱傭責任轉包給他人（派遣公司），而勞動過程則是仍在其掌控的管理範圍內（企業內）進行，並且能在最小化人事成本的效率下，達到原來需要正式僱傭關係（成本較高）才能達成的勞動任務。因此，本文認為這種新興的派遣現象，也只是轉包策略的一種轉化。大企業在將其不穩定的部份產能外包的同時，對於無法外包的工作類型，則是透過「派遣」的方式，將勞工誘入企業單位內工作，不過真正的企業主卻不必負擔僱傭責任。 轉包制度成為資方經營管理策略的手段之一，轉包機制是如何運作？對於那些處於轉包底層的家庭代工、派遣勞工的勞動條件與勞動意識產生了什麼樣的作用？當勞動者在不同的場域中工作（如、企業雇工/廠內、家庭代工/家內、派遣勞工/他廠內），空間性（spaciality）的差異，對於他們的勞動意識有何影響？為何台灣勞動者的職業認同會如此的多樣性 ？空間性與轉包的運作機制，起了什麼樣的催化作用？ 本論文的關懷主軸，就是轉包機制底層的勞工（家庭代工、派遣勞工），也就是本論文圖1-2中，大企業間接僱用的階層區隔的勞動力，位於大企業兩側的邊緣勞動者之處境。並且透過對轉包機制相關文獻的探討，進一步說明轉包機制背後的運作邏輯，以及它如何運用於這些邊陲勞動者的身上，造成兩極化的勞工處境。另一方面，由於轉包機制的運作過程，牽涉到勞動空間重新安排的問題，因此本文希望透過「空間性」概念的運用，探索造成勞動意識差異的原因。 在第一章中，首先指出台灣新雙元勞動市場的現象，以及筆者對於這些轉包現象的初步理解方式。由於傳統產業的轉包方式、以及轉包的變形「新興的派遣勞動」這兩種勞動方式，都與法律上正式的僱傭關係「勞工在雇主的營業處所或雇主指定的其它工作場所」的勞動方式不同。傳統產業轉包底層的勞動者，她/他們的工作場所往往就是自己的住家，也就是所謂「客廳即工廠」、「工作兼生活」、「頭家兼薪勞」的家內勞動型態。而派遣業勞工，則是「僱用與使用分離」的勞動型態，人才派遣公司和派遣業勞工之間只有法律上的僱傭關係，派遣業勞工必須被派到第三者的公司中，受使用公司的指揮調度，才完成勞動任務。而這兩種勞動方式的共通點，則是勞動者都不在直接僱用者的工作場所內工作；差異點，則是傳統產業轉包底層的勞動者是在自己的住宅內從事家內勞動，而派遣業勞工則是在第三者的公司之工作場所中，受第三者指揮調度從事派遣勞動。「家內勞動」、「派遣勞動」與正式的僱傭勞動，明顯地存在著工作場所的空間差異，這些差異對勞動者的勞動意識有何影響？為了解答此一問題，筆者希望借用「空間性」的概念來重新理解這些破碎的勞動方式（轉包的工作型態）對於勞動者的勞動意識與勞動條件產生了什麼樣的影響。 在第二章筆者將進一步從宏觀的角度，探討相關理論文獻對轉包工作型態的分析，以說明轉包制的運作機制與內在邏輯。第一部份是先回顧與批判相關研究廠商間的連結（interfirm linkages）文獻，然後再發展筆者對轉包的定義，以及簡要的說明各種不同的轉包形式。第二部份則是緊接著分析這些轉包生產方式的形式、原因與變動。筆者對此部份的分析基礎是來自於先前的相關文獻探討與對轉包制的田野研究。本文認為要對轉包制進行通盤而又貼切的分析，將必需考量所有可能性的多重因果關係，才能做出適當分析。這些因素包括考量轉包的科技結構、工作編制、產品市場的特質、對勞動過程的控制與勞動力供給的狀況。第三部份，則是探討資本主義的危機與企業經營策略的彈性。第四部份，將探討那些位於生產系統底層勞工（包括家庭代工與派遣業勞工）的問題。反省「生產彈性化」背後的代價，彈性生產對於勞動者而言有何黑暗面。 第三章首先說明造成台灣製造業層層轉包現象的因素、轉包制底層的性別分工與結構限制，再來則是從台灣傳統製造業的個案來觀察轉包工作型態對於底層勞動者的影響，在轉包制的工作型態中，勞動者如何安排家事與代工？如何形塑自我的勞動觀？勞動場域的空間差異起了什麼樣的作用？空間性差異對勞動意識有何影響？ 第四章、則是探討資方新的經營管理策略，基於人事成本的節約、人力需求的彈性化而興起的人力派遣（員工租賃）的新現象。首先，從勞動法的觀點，，從日本立法經驗來探討台灣官方希望將此現象「合法化」背後隱藏的意識型態。再來則是透過很初步的訪談、觀察，說明此種新的勞動方式可能產生的問題。「僱用與使用分離」的勞動方式，對於勞動者意識的形塑，會造成什麼後果？ 第五章、總結。說明「空間性」差異對勞工意識的形塑效果，以及對此種非標準的僱用方式不同觀點與如何看待轉包制的工作型態。 第一章、導論 1 前言 1 第一節、勞動市場的今昔 2 第二節、問題意識與章節安排 7 第三節、「空間性」的概念 10 第四節、研究方法與限制 16 第二章、生產過程中轉包制工作型態的初步分析 21 第一節、廠商間的連結關係 22 第二節、關於生產轉包動態的解析 27 第三節、危機與彈性 32 第四節、生產流程底層的問題 35 第五節、小結 36 第三章、傳統製造業轉包工作對底層勞動者的影響 38 第一節、台灣製造業的轉包現象 38 第二節、轉包底層的性別分工與結構限制 42 第三節、發包母廠與轉包底層勞動者的關係 47 第四節、空間的轉變與勞動意識：家事與代工的處理 53 第五節、空間差異與勞動意識的形塑 60 第六節、小結 67 第四章、「派遣勞動」現象的分析 70 第一節、「派遣勞動」（員工租賃）的相關法學論點 72 第二節、派遣勞動（員工租賃）之態樣、成因 77 第三節、台灣派遣勞動（員工租賃）現象之實況與問題 79 第四節、派遣勞工的勞動關係 87 第五節、「空間性的轉化」，作為一種規訓的手段 90 第六節、派遣勞動（員工租賃）的影響 97 第七節、小結 100 第五章、結論 103 一、空間性的利用效果 103 二、「非標準僱用」的現象 104 三、工作安定 V.S. 勞動的隨意化 106 / （略）

臺灣西南沿海地區由於超抽地下水，地層下陷情形日益嚴重，究其原因乃地下水資源在國內仍處於「自由財」的狀態，用水兔費，使用自然缺乏效率，因而建立使用者付費制度，以確實維護地下水財產權，為當務之急。惟地下水資源具公共財的無排他性，在國內又無交易市場，其價值估算困難。是故，本文之主要目的，係應用非市場估價法中之「條件評價法」，以願付價格的形式估計地下水價值，並探求其影響因素，以做為制定政策之參考。 本文係以「準逐步競價法」為詢價結構設計，可同時獲得「單邊界樣本」、「雙邊界樣本」與「最終出價樣本」三種評價歷程，實證模型則分別以「Probit、Logit模型」、「存活模型」與「OLS模型」進行分析。 本文根據問卷調查的原始資料求出「每公頃土地」之地下水願付價格，最後則以台西地區為例，配合地下水的使用效益，計算出地下水供不同使用時之「使用價值」與「非使用價值」，而本研究對假設性問題的設計，使估計出來的地下水價值，亦可用以表示維護地下水資源對於防止地層下陷之效益。 實證結果顯示，「對水權費的認知與態度」以及「對地層下陷原因的認知」是影響支付意願的重要因素，故政府應加強宣導「使用者付費」理念，並教育用水者「超抽地下水是造成地層下陷的重要因素」，以利水權費制度的實施。

我國過去以出口為導向的經貿政策，帶動了持續穩定的經濟成長並累積鉅額的外匯存底。近年來隨著經濟發展的日益蓬勃，國內的投資環境面臨了前所未有的衝擊；廠商為求企業之經營成長及競爭優勢，無不致力於降低生產成本，擴大市場規模，因此形成一股前往海外投資的熱潮。本文主要目的是利用「或有請求權法-購入選擇權(CallOption)」訂價理論分析國內出口廠商面對各項投資環境之不確定性因素衝擊時，如何決定「對外投資之最適時機」。因此，本文模型具有下列幾特點：（一）以個別廠商之觀點，探討對外投資之最適時機。（二）探討投資國及地主國生產成本相對變動時，對外投資最適時機之影響。（三）探討投資國及地主國外匯匯率變動時，對外投資最適時機之影響。（四）探討投資地主國享有對外優惠關稅待遇時，對本國廠商對外投資最適時機之影響。（五）探討廠商之研究發展成果與對外投資最適時機之影響。

<p>Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat. Sedan balanskravet trädde i kraft har kommuners intresse riktats mot balanskravet i stället för mot det mer långsiktiga kravet på en god ekonomisk hushållning. För att kommuner ska nå upp till balanskravet infördes år 2000 en modell för beräkning av kommunens pensionsskulder benämnd blandmodellen.</p><p>Syfte: Syftet med denna uppsats är att undersöka hur kommuner hanterar kravet på en god ekonomisk hushållning i skenet av den dolda pensionsskulden. Beskriva balanskravet och blandmodellen gentemot kravet på att redovisningen ska visa en korrekt bild av kommunens verkliga ekonomiska ställning och resultat, den rättvisande bilden. Samt belysa redovisningens roll och användning i en kommun.</p><p>Genomförande: Uppsatsen är genomförd med en kombination av en kvalitativ och en kvantitativ ansats. Studiens kvalitativa del bygger på besöksintervjuer hos fyra utvalda kommuner medan studiens kvantitativa del bygger på ett frågeformulär som skickades ut till 30 kommuner varav 18 svarade. Inom ramen för undersökningen har både primärdata och sekundärdata använts. Primärdata har inhämtas från besöksintervjuer, utskickade frågeformulär och expertiskunskap inom redovisningsområdet. Sekundärdata har bestått av litteratur, artiklar, tidskrifter, utredningar och årsredovisningar.</p><p>Resultat: Studien visar att begreppet god ekonomisk hushållning har haft en positiv effekt på kommuners ekonomi och där balanskravet ses som det mest centrala. Stor osäkerhet råder dock om vilka mål och policies kommuner ska sätta upp för vad som utgör god ekonomisk hushållning. Blandmodellen är ett politiskt beslut som sätter vedertagna redovisningsprinciper ur spel och går emot några av redovisningens kvalitativa egenskaper. Undersökningens respondenter sätter gärna likhetstecken mellan rättvisande bild och god redovisningssed men det skiljer sig mellan undersökningens fyra orter hur begreppen tolkas. Studien visar också att kommuner anser sig vara skuldfria när de har en ansvarsförbindelse för pensioner som i ett flertal fall uppgår till betydande belopp. Kommuner måste ta ansvar för sina pensionsåtaganden genom att fondera medel och inte skjuta över kostnader på nästa generation.</p> / <p>Background: In 1992, the new Local Government Act took effect, which implied several changes for municipal accounting. A municipal accounting law came in 1997, and the concept of generally accepted accounting principles entered into municipal accounting. This practice is marked by special rules such as the “balanced budget requirement” (balanskrav) and the “mixed model” of accounting (blandmodellen), which are political decisions not motivated by accounting. The Local Government Act’s requirement for financial balance took effect in 2000 and is one of the cornerstones in the municipalities’ requirements for good financial management. The balanced budget requirement means that municipalities should show that income exceeds costs. Since the balanced budget requirement took effect, the municipalities have focused their interest on it, instead of on the more long-term requirement for good financial management. In order for municipalities to fulfil the balanced budget requirement, the mixed model, which calculates the municipality’s pension liabilities, was introduced in 2000.</p><p>Purpose: The purpose of this essay is to (1) examine how municipalities manage the requirement for good financial management despite hidden pension liabilities, (2) to describe the balanced budget requirement and mixed model in relation to the requirement that accounting records should show an accurate view of the municipality’s true financial position and income/expenditures, the true and fair view, and (3) to illustrate the role and use of accounting in a municipality.</p><p>Methods: This essay was carried out through a combination of a qualitative and a quantitative approach. The study’s qualitative component is based on interviews in four selected municipalities, whereas the quantitative component is based on a questionnaire that was sent to 30 municipalities, of which 18 submitted answers. Both primary and secondary data have been used within the framework of the study. The primary data were collected from interviews, mailed questionnaires, and expert knowledge in the accounting field. Secondary data consisted of literature, articles, journals, studies, and annual reports.</p><p>Results: The study shows that the concept of good financial management has had a positive effect on the finances of municipalities, and the balanced budget requirement is viewed as the core. There is great uncertainty, however, as to which goals and policies the municipalities should set up to constitute good financial management. The mixed model is a political decision that eliminates generally accepted accounting principles and goes against some of the qualitative properties of accounting. The study’s respondents gladly equate the true and fair view with generally accepted accounting principles, but there are differences in interpretation of the concepts in the four selected municipalities. The study also shows that the municipalities consider themselves free from debt when they have contingent liabilities for pensions, which in several cases total significant amounts. The municipalities must take responsibility for their pension commitments by reserving funds for them, and not shift the costs to the next generation.</p>

Diss. Stockholm : Handelshögskolan, 2006 S. 1-125 : 4 uppsatser

鑑於近年來中國大陸經濟高度成長，當地金融市場在其內需市場強勁，以及均富水準普遍提升下，更顯得朝氣蓬勃，本論文係以分析過去外資金融機構在中國大陸相關佈局模式及進行相關實證研究，並續以剖析臺灣銀行業未來佈局中國大陸市場策略，以作為現階段國內高度競爭金融環境下，拓展另片藍海空間之策略與方向。 本論文首先說明外資金融機構於近年來在高度發展中國大陸金融市場所扮演的角色與目標，並應用Cox比例強度存活模型，分析採行參股策略方式進入中國大陸銀行之動機與機率強度，並以主成份分析進行資料萃取及最大概似法估計模型參數。再者，藉由此參股機率估計值進而求得外資金融機構最適參股機率強度門檻，可作為日後金融機構（含臺灣銀行業）參股動機之衡量指標。實證研究顯示，過去外資金融機構採行參股策略之目的主要在於創造被參股對象市場價值，以增加其參股投資報酬。對於獲利能力及資產品質較佳之外資金融機構，以及資產品質較佳之中國大陸銀行，則往往具有較高的參股與被參股潛在動機。 再者，為進一步探討外資金融機構採行參股策略後之風險與報酬關係，本論文係以或有求償權之模式，同時納入參股外資金融機構與被參股中國大陸銀行之個別資產價值，以及匯率波動等三項動態因子，在股東權益價值極大化為目標，及因應風險性資產所導向之資本管制，據以剖析外資金融機構經參股後之資產價值風險及其影響因素，並以靜態分析所對應之最適參股比例變化情形。其數值分析研究發現：當參股外資金融機構資產價值遞增、負債比率降低，以及所面臨法定風險權數增加時，對於其參股後之整體資產組合風險將有所降低。同時，對於具有高資產品質、獲利佳及多元化幣別資產組合之外資金融機構，以及面臨資產品質佳且著重本土金融開發之被參股中國大陸銀行，將有助於提高外資金融機構之最適參股比例。 針對臺灣銀行業參股模式方面，以投資中國大陸股份制商業銀行之動機強度為最高，其中泛公股銀行相對民營銀行更具有條件優勢，並以具備綠色通道優惠之大西部地區為佳。研究亦顯示，在外資金融機構已著墨中國大陸金融市場些許時日下，對於身為追隨性金融機構的臺灣銀行業而言，在當地金融服務未臻飽和、初始投資成本降低，以及台商業務平均需求成長趨勢下，將有助於降低其進入門檻。同時，研究中也採行模型論證，對於現階段臺灣銀行業實務上多以先行成立代表人辦事處後升格分行，並儘速於合規範內取得人民幣業務承做資格方式，以深根當地金融市場之經營方向，同時研究亦指出臺灣銀行業應具備創新化業務與利基性策略，方能提高採行成立獨資子銀行或參股之進入動機。 / In recent years China has experienced rapid economic growth that enables the advancement of the local financial industry, which benefited from the strong domestic consumption as well as improvement in average income per capita. The purpose of this paper is to point out an alternative direction for Taiwanese banks by mapping out the future China market expansion strategy, as the Taiwanese banks are facing prolong highly competitive domestic market. This paper applies Cox’s proportional-hazard survival model to analyze the strategic decisions of foreign financial institutions about acquiring equity stakes in Chinese banks. Based on principal component analysis, we extract significant independent variables from Cox’s model and employ a maximum likelihood method to estimate parameters. With the probability of equity stake acquisition, we obtain the optimal probability hazard threshold and treat it as a criterion for the foreign financial institutions to conduct equity stakes acquisition. Our empirical results confirm that the decisions of foreign financial institutions about equity stake acquisitions are to increase the profitability and market values of the target Chinese banks. In general, financial institutions with higher earning ability and better asset quality have stronger motives to take part in the acquisition or disposal of equity stakes. The contingent claim model is applied in this paper to examine the risk and return of foreign financial institutions after acquiring equity stakes of a Chinese bank. The model considers dynamic factors such as individual asset value and exchange rates to achieve the goal of maximizing shareholder value. In addition to analyzing the asset value and factors associated with risk after participation, this paper evaluates the optimal acquiring equity stakes proportion with numerical analyses under capital control. For China banking sector, we discover the overall portfolio risk of foreign financial institution will decrease after acquiring equity stakes when the asset value increases, the debt ratio decreases, and the required risk-weighted asset increases. Overall, these foreign financial institutions have well-diversified currency portfolio and enjoy a better asset quality and surplus earning; therefore, they will likely increase their optimal acquiring equity stakes proportion if the invested Chinese banks are with good assets quality and focused on local business. For the analysis of equity stake acquisition in China banks by Taiwanese banks, invested in the joint-stock commercial banks exists the higher intensity than others, and pan-government-owned Taiwanese bank also stands on the better vantage point than private banks. Under the possession of policy advantage for its green channels, the Western China Region is the best district in China for Taiwanese banks. This paper also examines the appropriate time and method to enter the market in China by applying the real options model. Being the market follower, Taiwan banking industry would need to find the right timing when ready entering China sine the market is pretty much laid out by many other foreign financial institutions. Therefore, the paper discovered some salubrious circumstances for Taiwan banking industry to enter the market, for example, the local financial service has not saturated, and initial investment cost is lower or Taiwan businessman demands more service gradually. The paper also confirms the current practice, which is to establish a representative office first and then promote it to a branch, seems to be practical for Taiwanese banks enter the market. Once meet the standard requests and acquire the license to operate RMB business, Taiwanese banks can establish wholly-owned subsidiary bank or take ownership stakes by having the innovation and business strategy in the local financial market.

The aims of this thesis were to evaluate caries-preventive measures from a societal perspective, to demonstrate the use of resources in preventive dentistry, to develop and discuss techniques suitable for evaluating dental care costs and outcomes, and to test costs and consequences within a health economic decision model adapted to preventive dental care. The thesis is based on three separate studies with three separate cohorts. In the first study, performed at a single dental clinic, analysis was made of data on dental caries progression over four years in 92 adolescents, along with the use of resources for preventive treatment. In the second study, data from the intervention study “Evaluation of caries-preventive measures” (performed between 1995 and 1999 at 26 dental health clinics throughout Sweden) were used for economic evaluation. Three different approaches to calculating unit cost were discussed, each of which reflect the differences in treatment costs as influenced by the practitioner’s level of skill and competence (salary) and by methods of handling overhead cost allocation. These methods seem useful for evaluating costs in cost-effectiveness analysis (CEA) and cost-benefit analysis (CBA). The CEA showed an incremental cost-effectiveness over four years of SEK 2 043* per averted decayed (D) enamel (e) and dentine caries, missing (M) and filled (F) surface (S) (DeMFS). In the third study, 82 19-year-old individuals agreed to participate in a pilot exploratory case-control study. Individuals with high caries experience formed the test group while the control group consisted of individuals with no caries experience. To explore whether any differences existed between these two groups in perceived oral health-related quality of life (OHRQOL), two OHRQOL measures were used. Additionally, the willingness of these individuals to pay (WTP) for a preventive strategy was elicited using the contingent valuation method (CVM) within a cost-benefit approach. Using these WTP values, the cost-benefit analyses showed positive net social benefit (NSB) values for both study groups, meaning that the benefits of prevention exceeded the costs. A new outcome measure, Value of Statistical Oral Health (VOSOH), was also presented. Consideration was also made, within the economic framework fundamental to this thesis, of the trend away from a strictly bio-medical paradigm towards a biopsychosocial perspective. The health economic decision model encompasses a number of different techniques for comparing costs with consequences, each with its own advantages and disadvantages and each with its own field of application. These techniques should be seen as complementary rather than competing. Preventive dentistry plays a central role in Swedish dental health care, and it is important that resources are used properly. Accurate evaluation methods are necessary in order to improve the basis for public decision-making; the methods proposed in this thesis seem to be of potential use in this endeavour. *SEK8.54 = US$1 (December 1999).

Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat. Sedan balanskravet trädde i kraft har kommuners intresse riktats mot balanskravet i stället för mot det mer långsiktiga kravet på en god ekonomisk hushållning. För att kommuner ska nå upp till balanskravet infördes år 2000 en modell för beräkning av kommunens pensionsskulder benämnd blandmodellen. Syfte: Syftet med denna uppsats är att undersöka hur kommuner hanterar kravet på en god ekonomisk hushållning i skenet av den dolda pensionsskulden. Beskriva balanskravet och blandmodellen gentemot kravet på att redovisningen ska visa en korrekt bild av kommunens verkliga ekonomiska ställning och resultat, den rättvisande bilden. Samt belysa redovisningens roll och användning i en kommun. Genomförande: Uppsatsen är genomförd med en kombination av en kvalitativ och en kvantitativ ansats. Studiens kvalitativa del bygger på besöksintervjuer hos fyra utvalda kommuner medan studiens kvantitativa del bygger på ett frågeformulär som skickades ut till 30 kommuner varav 18 svarade. Inom ramen för undersökningen har både primärdata och sekundärdata använts. Primärdata har inhämtas från besöksintervjuer, utskickade frågeformulär och expertiskunskap inom redovisningsområdet. Sekundärdata har bestått av litteratur, artiklar, tidskrifter, utredningar och årsredovisningar. Resultat: Studien visar att begreppet god ekonomisk hushållning har haft en positiv effekt på kommuners ekonomi och där balanskravet ses som det mest centrala. Stor osäkerhet råder dock om vilka mål och policies kommuner ska sätta upp för vad som utgör god ekonomisk hushållning. Blandmodellen är ett politiskt beslut som sätter vedertagna redovisningsprinciper ur spel och går emot några av redovisningens kvalitativa egenskaper. Undersökningens respondenter sätter gärna likhetstecken mellan rättvisande bild och god redovisningssed men det skiljer sig mellan undersökningens fyra orter hur begreppen tolkas. Studien visar också att kommuner anser sig vara skuldfria när de har en ansvarsförbindelse för pensioner som i ett flertal fall uppgår till betydande belopp. Kommuner måste ta ansvar för sina pensionsåtaganden genom att fondera medel och inte skjuta över kostnader på nästa generation. / Background: In 1992, the new Local Government Act took effect, which implied several changes for municipal accounting. A municipal accounting law came in 1997, and the concept of generally accepted accounting principles entered into municipal accounting. This practice is marked by special rules such as the “balanced budget requirement” (balanskrav) and the “mixed model” of accounting (blandmodellen), which are political decisions not motivated by accounting. The Local Government Act’s requirement for financial balance took effect in 2000 and is one of the cornerstones in the municipalities’ requirements for good financial management. The balanced budget requirement means that municipalities should show that income exceeds costs. Since the balanced budget requirement took effect, the municipalities have focused their interest on it, instead of on the more long-term requirement for good financial management. In order for municipalities to fulfil the balanced budget requirement, the mixed model, which calculates the municipality’s pension liabilities, was introduced in 2000. Purpose: The purpose of this essay is to (1) examine how municipalities manage the requirement for good financial management despite hidden pension liabilities, (2) to describe the balanced budget requirement and mixed model in relation to the requirement that accounting records should show an accurate view of the municipality’s true financial position and income/expenditures, the true and fair view, and (3) to illustrate the role and use of accounting in a municipality. Methods: This essay was carried out through a combination of a qualitative and a quantitative approach. The study’s qualitative component is based on interviews in four selected municipalities, whereas the quantitative component is based on a questionnaire that was sent to 30 municipalities, of which 18 submitted answers. Both primary and secondary data have been used within the framework of the study. The primary data were collected from interviews, mailed questionnaires, and expert knowledge in the accounting field. Secondary data consisted of literature, articles, journals, studies, and annual reports. Results: The study shows that the concept of good financial management has had a positive effect on the finances of municipalities, and the balanced budget requirement is viewed as the core. There is great uncertainty, however, as to which goals and policies the municipalities should set up to constitute good financial management. The mixed model is a political decision that eliminates generally accepted accounting principles and goes against some of the qualitative properties of accounting. The study’s respondents gladly equate the true and fair view with generally accepted accounting principles, but there are differences in interpretation of the concepts in the four selected municipalities. The study also shows that the municipalities consider themselves free from debt when they have contingent liabilities for pensions, which in several cases total significant amounts. The municipalities must take responsibility for their pension commitments by reserving funds for them, and not shift the costs to the next generation.

El objetivo de esta tesis es comprender y analizar la precariedad laboral y su impacto sobre la salud. Se pone en evidencia la necesidad de un marco sociológico y económico para la investigación epidemiológica. Se propone una definición de la precariedad laboral multidimensional (la inestabilidad del empleo, el empoderamiento, la vulnerabilidad, el nivel salarial, los beneficios sociales y la capacidad de ejercer los derechos laborales), capaz de describir una realidad social presente en la vida cotidiana pero oculta detrás de la temporalidad. Asimismo se presenta la validación de una nueva escala de Precariedad Laboral (PREQ) para el estudio epidemiológico en población de trabajadores asalariados. Se explora su relación con la salud mental como indicadores de efectos de la precariedad laboral y su comparación con la inseguridad laboral. Los resultados de este estudio tienen importantes implicaciones para la investigación epidemiológica y para las políticas de salud pública. / The objective of this thesis is to understand and analyze the work precariousness and its impact on the health. The necessity of a sociological and economic frame for the epidemiological research is put in evidence. A definition of the multidimensional work precariousness (the instability of the employment, the empowerment, the vulnerability, the wage level, the social benefits and the capacity to exert the worker's rights) is offered; able to describe a social reality present in the daily life but it hides behind the contingent employment. Furthermore, the validation of a new scale of Work Precariousness (PREQ) for the study epidemiologist in population of wage-earning workers is presented. Its relation with the mental health like indicators of effects of the work precariousness and their comparison with the job insecurity is explored. The results of this study have important implications for the epidemiological investigation and the policies of public health.

In Scotland, as the UK and internationally, publicly funded cultural organisations face a precarious future, characterised by funding cuts and a growing need to justify investments. This practical need to understand and articulate the importance of cultural resources has underpinned an intense debate in the field of cultural studies, about the nature of cultural value and the best methodological tools to explore it. The appropriateness of relying upon cultural strategies to pursue urban development and regeneration has also been subject to extensive discussions in the field of urban studies. This study approaches these problems through mixed-methods, comparative case studies set in Edinburgh and Dundee. This research employs Contingent Valuation (CV) in combination with focus groups. It provides a contextualised understanding of the diverging notions of culture emerging in the two cities. A higher valuation for culture was registered in Edinburgh, with stronger preference for museums and performing arts. In Dundee, higher importance was placed on community-based activities. These patterns are linked to the mix of demographic and socio-economic backgrounds characterising each city. Therefore, this study highlights a need for a tailored approach to cultural valuation and cultural policy, in contrast with the tendency for these to be implemented on a one-size-fit-all basis. The study also concludes that greater consideration is needed for the intangible and non-use related elements of cultural value, reinforcing a dominant critique in the literature. In addition, it highlights potential for negative sides to the impacts of cultural activities. Examples include issues of gentrification and displacement. Their inclusion is shown to be neglected in the typologies of value predominantly associated with culture, pointing at the need for their amendment. Finally, this study shows the use of CV alongside qualitative methods to be particularly advantageous in overcoming the dichotomous approach characterising this debate. The study avoided the single monetary valuation strongly rejected within the cultural sector, while still managing to yield grounded insight that is potentially valuable for policy-makers.