Global ETD Search

11	Revisorns oberoende vid fristående rådgivning : det ständiga dilemmat / Auditor independence and non-audit services : the constant dilemma Lindahl, Ida, Wendel, Elisabeth January 2014 (has links) Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen. Genom införandet av revisionspaketet står revisionsbranschen inför nyaregleringar av oberoendet och den fristående rådgivningen. Denna uppsats ämnar fördjupadiskussionen och undersöka varför det kan upplevas som ett problem när en revisionsbyrå, irollen som oberoende kontrollorgan, erbjuder både fristående rådgivning och revision.Frågeställningen besvaras med hjälp av relevanta teorier, modeller och intervjuer medrevisorer, intressenter samt normgivande organ. Den fristående rådgivningen kan medföra attrevisorn inte uppfattas som oberoende och kan utmana förtroendet hos allmänheten. Vidarekan det upplevas som ett problem när den fristående rådgivningen sker på revisionsklienter.Medias skildring av debatten, att det verkar föreligga ett förväntningsgap samt en bristandetransparens kan även det vara bidragande orsaker till problematiken. Revisionspaketet kankomma att öka transparensen, minska förväntningsgapet samt stärka förtroendet för branschenoch kan således komma att minska problematiken med att ett oberoende kontrollorganerbjuder både fristående rådgivning och revision. / Program: Civilekonomprogrammet Revisorns oberoende revisionspaketet BIG 4 agentteorin rational economic man intressentmodellen Auditor independence non-audit services reform of the EU statutory audit market BIG 4 trust agency theory rational economic man stakeholder theory expectation gap fristående rådgivning förtroende teorin om förväntningsgap Social Sciences Samhällsvetenskap
12	Elevers val av gymnasieskola : En experimentell studie om elevers geografiska, akademiska och sociala preferenser Thelin, Mikael January 2014 (has links) Increased possibilitiesof choosing one’s school of preference hasbeen raised as a key factor in many countries to promote equal opportunitiesand higher quality of education. This has been endorsed by policymakers whoassume that students make well-informed rational choices and that students only stress academic quality whendeciding which school to attend. If this is true, it will benefit schools ofhigh academic quality, rendering improved school quality overall. To date,little research has examined the validity of these assumptions despite theprofound effects they have had for changing the school systems in manycountries. This study employs an experimental approach to investigate therelative importance of attributes in school choice. Specifically the study isbased on experimental data from 587 prospective high school students inHalmstad, Sweden. The purpose is to contrast the principal school qualityattributes behind the policy change (academic reputation and programfeasibility), with the presence of friends and geographical attributes such asdistance, location and accessibility, while controlling for individualcharacteristics. The results are disturbing as they reveal flaws in theassumptions that motivated the school choice policy reform. The study presents evidence of differencesin preferences and that grades are the most important background characteristic for this difference. The study also shows that all studentsare not rational to the same extent as theory predicts. Hence theSwedish school reforms have been based on a slightly biased theory. Finally, the study indicates that differentgeographic contexts (e.g. where the studentslive) affect students' preferences. School choice rational choice economic man stated preferences experiment conjoint Sweden Halmstad Social and Economic Geography Social och ekonomisk geografi
13	Rörlig lön Fick, Ann-Christine, Wergelius, Anna January 2007 (has links) <p>Det är en ständigt pågående debatt om huruvida belöningssystem fungerar som motivationsinstrument eller inte. Många, främst inom den psykologiska skolan, är kritiska till belöningssystem, trots detta finns de i alla organisationer. Kan denna förekomst förklaras av att det finns en annan skola, den ekonomiska, som är det dominerande synsättet hos företag? Syftet med denna uppsats är att ställa den psykologiska skolans motivationsuppfattning emot den ekonomiska i en analys, och utifrån denna se om det går att dra slutsatsen att det ekonomiska tankesättet är det som dominerar och därmed ge en förklaring till varför belöningssystem förekommer som motivationsverktyg i ett företag. För att kunna utreda detta har vi valt att göra en fallstudie på företaget Tempur och dess säljare, samt tagit hjälp av teorier ur såväl den psykologiska motivationsuppfattningen, Maslow och Herzberg, som den ekonomiska, economic man. Utifrån detta har vi dels dragit slutsatsen att den ekonomiska teorin dominerar såväl Tempurs antaganden om individen som säljarnas beteenden, dels att belöningar i form av pengar är den mest betydande faktorn för säljarnas motivation.</p> economic man performance pay pay for performance commission variable pay motivation rörlig lön motivation incitament belöning belöningssystem resultatlön provision individuell lönesättning, Business studies Företagsekonomi
14	Rörlig lön Fick, Ann-Christine, Wergelius, Anna January 2007 (has links) Det är en ständigt pågående debatt om huruvida belöningssystem fungerar som motivationsinstrument eller inte. Många, främst inom den psykologiska skolan, är kritiska till belöningssystem, trots detta finns de i alla organisationer. Kan denna förekomst förklaras av att det finns en annan skola, den ekonomiska, som är det dominerande synsättet hos företag? Syftet med denna uppsats är att ställa den psykologiska skolans motivationsuppfattning emot den ekonomiska i en analys, och utifrån denna se om det går att dra slutsatsen att det ekonomiska tankesättet är det som dominerar och därmed ge en förklaring till varför belöningssystem förekommer som motivationsverktyg i ett företag. För att kunna utreda detta har vi valt att göra en fallstudie på företaget Tempur och dess säljare, samt tagit hjälp av teorier ur såväl den psykologiska motivationsuppfattningen, Maslow och Herzberg, som den ekonomiska, economic man. Utifrån detta har vi dels dragit slutsatsen att den ekonomiska teorin dominerar såväl Tempurs antaganden om individen som säljarnas beteenden, dels att belöningar i form av pengar är den mest betydande faktorn för säljarnas motivation. economic man performance pay pay for performance commission variable pay motivation rörlig lön motivation incitament belöning belöningssystem resultatlön provision individuell lönesättning, Business studies Företagsekonomi
15	Den aggregativa demokratin : Hur Jürgen Habermas, John Dryzek och Stephen Elstub använder termen liberal demokrati / The Aggregative Democracy : Jürgen Habermas’s, John Dryzek’s, and Stephen Elstub’s Usage of Liberal Democracy Isaksson, Pär January 2010 (has links) “Liberal Democracy” is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens’s political behaviour. This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to. It is an analysis of how the term is used in some of the authors’ texts, what it denotes and connotes. This is done against the backdrop of their respective deliberative theories; Habermas, Dryzek and Elstub were chosen qua Deliberative Democratic theorists, not just democratic theorists. Habermas’s usage of Liberal Democracy is inconsistent. On the one hand it is a rather “open” democracy (i.e., more Dahl than Madison) dependent on active citizens in the public sphere; on the other hand it is a rights-based society where the market forum serves as an imperative, where isolated individuals make political choices as if they where choices at the market forum and even the social interactions are market-structured. My conclusion is that the latter model takes precedence. The following chapter analyzes John Dryzek’s usage of the term. The democratic model Dryzek calls Liberal Democracy shares some similarities with Habermas’s model – the market forum serves as a model for the citizens’ political behaviour. Following Horkheimer and Adorno, Dryzek connects Liberal Democracy to an instrumental rationality considered to be repressive. The instrumental rationality (and the behaviour it creates) leads to a political strait jacket – the citizens’ preferences get reduced to their interests, and politics is nothing but a battle of the interests. Dryzek’s usage of the term is more consistent than Habermas’s. For Stephen Elstub, upholding autonomy is the telos of democracy, irrespective of model. In his discussions of liberal democracy he equates liberal theory (J.S. Mill and John Locke) with liberal democratic theory, and sees the real-life democracies as realizations of the theory. Elstub's discussions of liberal democracy focus primarily on the demos, citizens with endogenous preferences. Contra Habermas and Dryzek, Elstub’s model lacks the behavioural model based on the market forum. An important inconsistency in Elstub’s model is the State’s capacity for institutional changes; the “representative structures” are incapable of the changes necessary to deal with social pluralism, but at the same time the Liberal Democratic system is flexible enough to accommodate his dualist model of democracy. The last chapter sums up the results and places the liberal democratic model in a taxonomy of democratic theories. I argue that in spite of the differences of the authors’ models, they are basically one and the same, normatively and descriptively. It is not primarily a model of democratic institutions – more than anything it is a conception of demos. The demos consist of citizens focused on their self-interest as a basis for their political actions. The democratic taxonomy used in the essay is fairly inclusive, but I conclude that Liberal Democracy does not fit in; it is not so much a theory of institutionalised democracy as a psychological theory. democracy liberal democracy Lockean aggregation autonomy economic man liberalism self-interest communication interests preferences democratic theory Social Sciences Samhällsvetenskap
16	Mill et ses critiques : analyse d'une prétendue prétention à l'universalité de l'économie politique de John Stuart Mill / Mill and his critics : an analysis of the purported pretention to universality of John Stuart Mill's political economy Gillig, Philippe 24 June 2014 (has links) J. S. Mill a été l’une des cibles privilégiées de toute une littérature critique dénonçant la prétention de l’économie à l’universalité, c’est-à-dire à établir des lois naturelles. Parmi ces critiques, on peut déceler deux angles d’attaque différents : celui d’auteurs qui, comme Durkheim, Veblen ou Schmoller, fustigent la prétention de l’économie à réduire l’homme à un homo œconomicus, et par suite à faire l’apologie du « laissez-faire » ; celui de Marx qui dénonce le caractère naturalisant de la propriété privée capitaliste dans le discours économique. Pourtant, en examinant de près les textes épistémologiques de Mill, nous montrons que ce dernier se trouve justement être l’avocat – et par anticipation – de ses critiques. Toutefois, rien ne garantit que Mill dise tout le vrai sur sa propre pratique d’économiste. Or, nous dévoilons que certains de ses écrits économiques présentent bien une forme d’universalité, n’étant pas uniquement valables dans les économies de marchés capitalistes. / J. S. Mill was one of the main targets of a whole critical literature denouncing the pretention of economics to universality, that is to say, to establish natural laws. Among the criticisms one can detect two different angles of attack: that of authors such as Durkheim, Veblen or Schmoller who criticize the claim of political economy to reduce man to a mere homo œconomicus, and consequently to glorify “laissez-faire”; that of Marx who castigates the naturalizing character of capitalist private property in the economic discourse. However, by closely examining Mill’s epistemological texts, we show that this author just happens to be the advocate of his own critics. However, there is no guarantee that Mill says all the truth about his own practice as an economist. Now, we demonstrate that some of his economic writings present indeed a form of universality, in as much as they are not only valid in capitalist market economies. J. S. Mill Critique de l’économie politique Lois naturelles Universalité Épistémologie Homo œconomicus Laissez-faire Socialisme J. S. Mill Critique of political economy Natural laws Universality Methodology Economic man "Laissez-faire" Socialism 330.1
17	Neoklassische Verhaltensmodell des homo oeconomicus: eine kritische Würdigung aus der Perspektive christlicher Anthropologie und Ethik / The neoclassical behavioural model of homo oeconomicus: a critical appraisal from the perspective of Christian anthropology and ethics Briglauer, Wolfgang 01 1900 (has links) Text in German, with summaries in German, English, Afrikaans, and isiZulu / Includes bibliographical references (leaves 111-117) / Das Themengebiet der Wirtschaftsethik bezieht sich auf eine gesellschaftlich höchst relevante Thematik, insofern das Denken in der modernen wirtschaftswissenschaftlichen Disziplin als auch die diesbezüglich tagtäglich im Wirtschaftsleben geübte Praxis teils sehr negative Konsequenzen für Mensch und Umwelt zeitigen. Vor diesem Hintergrund soll in dieser Arbeit das Verhaltensmodells der Standardökonomie, welches den durchschnittlichen wirtschaftlichen Akteur (homo oeconomicus) als rationalen Gewinn- und Nutzenmaximierer beschreibt, in Hinblick auf die zugrunde liegenden normativ-ethischen Grundlagen und den daraus abgeleiteten Umgang mit den beiden zentralen Produktionsfaktoren Arbeit und Kapital untersucht werden. Sodann wird das dahinterstehende Menschenbild und ethische Verhaltensmodell der biblisch-christlichen Anthropologie und Ethik gegenübergestellt und es werden die diesbezüglichen Gemeinsamkeiten und Differenzen herausgearbeitet. In der Beantwortung der Forschungsfrage wird auf ein spezifisch christlich-evangelikales Schrift- und Auslegungsverständnis zurückgegriffen. Die gegenständliche Arbeit zeigt, dass i) das christliche Menschen- und Gottesbild alle Lebensbereiche und somit auch den des Wirtschaftslebens umfasst und ii) sich Gemeinsamkeiten und Differenzen in den Menschenbildern und ethischen Verhaltensmodellen identifizieren lassen. Weiterführende Ansätze werden am Ende skizziert. / The topic of economic ethics refers to a highly relevant societal issue, as the analytical thinking in modern economic science as well as everyday business practice are in part responsible for substantial negative effects on human beings and the environment. Against this background, this research paper describes the behavioural model of standard economics (homo oeconomicus) in terms of the underlying ethical foundations. In the next step, the underlying anthropology and ethics of the homo oeconomicus model are contrasted with the biblical Christian view, and common features as well as fundamental differences are elaborated on. This research paper shows that i) Christian anthropology and ethics refer to all areas of life including the area of economic activity; and ii) common features as well as fundamental differences can be identified. The concluding section outlines some approaches to adapt the standard economic modelling on the basis of biblical principles. / Ekonomiese etiek is ’n hoogs tersaaklike samelewingsvraagstuk omdat analitiese denke in moderne ekonomiese wetenskap én in alledaagse sakepraktyke beduidende gevolge inhou wat ’n negatiewe invloed op mense en die omgewing het. In die lig hiervan beskryf hierdie navorsing die behavioristiese model van standaardekonomie (homo oeconomicus) in terme van die onderliggende etiese grondslag. In die volgende stap word die onderliggende antropologie en etiek van die homo oeconomicus-model en ’n bybelse, christelike standpunt teenoor mekaar gestel. Die kenmerke wat hierdie twee beskouings met mekaar gemeen het sowel as die verskille tussen hulle word in detail uiteengesit. Hierdie studie toon i) dat christelike antropologie en etiek van toepassing is op alle terreine van die lewe, insluitend ekonomiese aktiwiteite; en ii) dat gedeelde kenmerke én grondliggende verskille geïdentifiseer kan word. As deel van die gevolgtrekking word voorgestel hoe die standaard- ekonomiese model aan die hand van bybelse beginsels aangepas kan word. / Isihloko senkambiso elungileyo yezomnotho sibhekiswe odabeni oluphathelene nomphakathi olusemqoka futhi okungudaba olufanelekile kakhulu, njengoba ukucabanga-sakuhlaziya emkhakheni wesayensi yezomnotho wesimanje manje ngokunjalo nezinqubo-nkambiso zansukuzonke eziphathelene nebhizinisi ngandlelathile kunaso isandla kumthelela omubi kakhulu owenzekayo kubantu nakwimvelo. Ngokususela kulesi simo, leli phepha locwaningo lichaza imodeli yokuziphatha eqondiswe emkhakheni wezomnotho ojwayelekile (homo oeconomicus) ngokwezisekelo zenkambiso elungileyo eziqondene nalokhu. Esinyathelweni esilandelayo, isayensi yemvelaphi kanye nenhlalo yabantu (anthropology) kanye nenkambiso elungileyo yemodeli ye-homo oeconomicus eyisisekelo salokhu kuqhathaniswa nombono wobuKrestu wasebhayibhelini, futhi kuchazwa kabanzi ngezinto ezifanayo ezitholakala kulokhu kokubili kanjalo nezicibunjalo ezibalulekile ezenza lokhu kwehluke. Leli phepha locwaningo liyabonisa ukuthi i) imvelaphi nenhlalo yabantu ngokobuKrestu kanye nezinkambiso ezilungileyo zobuKrestu kuqondiswe kuyo yonke imikhakha yempilo kubandakanya nomkhakha wemisebenzi yezomnotho; futhi ii) zingahlonzeka izinto ezifanayo kanye nezinto ezibalulekile ezihlukile kulokhu okubili. Isigaba sokuphothula sibeka ngokucacile izindlela ezithile zokuhambelanisa amamodeli ezomnotho ajwayelekile nemigomo yebhayibheli. / Philosophy, Practical and Systematic Theology / M. Th. (Theological Ethics) Theologische Ethik Wirtschaftsethik Individualethik Neoklassisches Verhaltensmodell Nutzen- und Gewinnmaximierung Christliche Ethik Christliche Anthropologie Vergleichsanalyse Homo oeconomicus Interdisziplinäre Analyse Theological ethics Economic ethics Individual ethics Neoclassical behavioral model Utility and profit maximization Christian ethics Christian anthropology Comparative analysis Interdisciplinary analysis 174.4 Economic man Economics -- Moral and ethical aspects Theological anthropology Profit -- Moral and ethical aspects Business ethics
18	The Social Construction of Economic Man: The Genesis, Spread, Impact and Institutionalisation of Economic Ideas Mackinnon, Lauchlan A. K. Unknown Date (has links) The present thesis is concerned with the genesis, diffusion, impact and institutionalisation of economic ideas. Despite Keynes's oft-cited comments to the effect that 'the ideas of economists and political philosophers, both when they are right and when they are wrong, are more powerful than is commonly understood'(Keynes 1936: 383), and the highly visible impact of economic ideas (for example Keynesian economics, Monetarism, or economic ideas regarding deregulation and antitrust issues) on the economic system, economists have done little to systematically explore the spread and impact of economic ideas. In fact, with only a few notable exceptions, the majority of scholarly work concerning the spread and impact of economic ideas has been developed outside of the economics literature, for example in the political institutionalist literature in the social sciences. The present thesis addresses the current lack of attention to the spread and impact of economic ideas by economists by drawing on the political institutionalist, sociological, and psychology of creativity literatures to develop a framework in which the genesis, spread, impact and institutionalisation of economic ideas may be understood. To articulate the dissemination and impact of economic ideas within economics, I consider as a case study the evolution of economists' conception of the economic agent - "homo oeconomicus." I argue that the intellectual milieu or paradigm of economics is 'socially constructed' in a specific sense, namely: (i) economic ideas are created or modified by particular individuals; (ii) economic ideas are disseminated (iii) certain economic ideas are accepted by economists and (iv) economic ideas become institutionalised into the paradigm or milieu of economics. Economic ideas are, of course, disseminated not only within economics to fellow economists, but are also disseminated externally to economic policy makers and business leaders who can - and often do - take economic ideas into account when formulating policy and building economic institutions. Important economic institutions are thereby socially constructed, in the general sense proposed by Berger and Luckmann (1966). But how exactly do economic ideas enter into this process of social construction of economic institutions? Drawing from and building on structure/agency theory (e.g. Berger and Luckmann 1966; Bourdieu 1977; Bhaskar 1979/1998, 1989; Bourdieu 1990; Lawson 1997, 2003) in the wider social sciences, I provide a framework for understanding how economic ideas enter into the process of social construction of economic institutions. Finally, I take up a methodological question: if economic ideas are disseminated, and if economic ideas have a real and constitutive impact on the economic system being modelled, does 'economic science' then accurately and objectively model an independently existing economic reality, unchanged by economic theory, or does economic theory have an interdependent and 'reflexive' relationship with economic reality, as economic reality co-exists with, is shaped by, and also shapes economic theory? I argue the latter, and consider the implications for evaluating in what sense economic science is, in fact, a science in the classical sense. The thesis makes original contributions to understanding the genesis of economic ideas in the psychological creative work processes of economists; understanding the ontological location of economic ideas in the economic system; articulating the social construction of economic ideas; and highlighting the importance of the spread of economic ideas to economic practice and economic methodology. 410401 Design Theory 349901 Political Economy 370000 Studies in Human Society 340302 History of Economic Thought 349900 Other Economics 410402 Design Innovation 360201 Public Policy 360000 Policy and Political Science 380100 Psychology 360100 Political Science 360200 Policy and Administration 370101 Social Theory 370102 Social Policy and Planning 340100 Economic Theory genesis spread diffusion impact institutionalisation economic ideas idea ideation psychology of creativity Wallas Wertheimer stage model productive thinking creative creativity process economic economics sociology social methodology methodological self-altering self-fulfilling self-denying prophecy belief reflexive reflexivity institution institutionalise institutionalised social construction Berger Luckmann Bhaskar critical realism Lawson Bordieu habitus field spread impact ideation ideational structure social structure action creativity creative economists sociology philosophy of science homo economicus homo oeconomicus economic man economic agent rational economic man man lucas critique Goodhart's law Keynes Marx Mill Hayek Hicks Samuelson Walras Jevons Arrow Debreu Samuelson Merton sociology of economics sociology of scientific knowledge SSK Holton prediction control reflexive prediction reflexivity Whitley Mackie canonization Henshel Grunberg Modigliani Morgenstern Lucas Muth Simon Blyth Hall Sikkink Hira Hood institutionalize institutionalized socialise socialisation internalise internalisation internalization socialization behaviour behavior Thomas theorem expectations stage model productive thinking evolution

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