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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.
1

Växande Befolkningsklyftor i ett ständigt föränderligt samhälle - Västerbotten 2000-2014

Bennmarker, Martin January 2015 (has links)
REFERAT Studiens syfte är att påvisa utvecklingstrenderna i befolkningens utveckling och sammansättning under perioden 2000-2014. Syftet är också att diskutera denna utveckling utifrån teorier och trender i ett större perspektiv.Studien är kvantitativ och bygger på datamaterial från SCB. Studien är en deskription för hur befolkningsutvecklingen och sammansättningen av ålder och könsbalans ser ut för kommunerna i länet.Resultatet visar att de flesta kommuner har en negativ utveckling och att nästan all befolkningstillväxt sker i Umeå. För samtliga kommuner minskar andelen yngre och andelen äldre blir fler. Åldersstrukturen, könsbalansen och försörjningskvoten skiljer sig kraftigt mellan kommuner. Utvecklingen medför att klyftorna mellan kommunerna blir större under tidsperiodenNyckelord: Västerbotten, befolkning, migration, utveckling, könsbalans, försörjningskvot / ABSTRACT The purpose of this thesis is to examine the development trends regarding the development and composition of the population during 2000-2014. The purpose is also to discuss this development related to theories and trends in a bigger perspective.The study is quantitative and uses data from SCB. The study is a description of the population development and composition of age and gender for the municipalities in the county.The results shows that most municipalities has a negative development during the time frame and that almost all population growth is in Umeå. Every municipality has a decreased share of young people and an increased share of old people. The age and gender composition as well as the dependency ratio differ a lot between the municipalities. The development cause the differences between municipalities to increases during the time. Key words: Västerbotten, population, migration, development,gender balance, dependency ratio / Regional utveckling i Västerbotten
2

Leder revision och en ökad andel kvinnliga styrelseledamöter till högre redovisningskvalitet? : En kvantitativ studie om hur revision och styrelsens könsfördelning påverkar huruvida fel kvarstår i årsredovisningen / Does an audit and a higher female representation in boardrooms lead to higher accounting quality? : A quantitative study on how auditing and boardrooms gender balance affects whether error remains in the annual report.

Johansson, Johannes, Maijanen, Linnéa January 2021 (has links)
Titel: Leder revision och en ökad andel kvinnliga styrelseledamöter till högre redovisningskvalitet? En kvantitativ studie om hur revision och styrelsens könsfördelning påverkar huruvida fel kvarstår i årsredovisningen Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi  Författare: Johannes Johansson och Linnéa Maijanen Handledare: Jan Svanberg  Datum: 2021 – januari  Syfte: Sedan den obligatoriska revisionens borttagande för mindre aktiebolag i Sverige har det pågått en ständig debatt om dess konsekvenser, vilket påståtts leda till fler fel i årsredovisningar. Omfattade forskning har bedrivits kring den frivilliga revisionens fördelar, men frågan huruvida revision leder till faktisk ökad redovisningskvalitet har lämnats utan svar. Samtidigt har ett ökat fokus lagts på jämställdhet och den rådande obalansen i företagsstyrelser runt om i världen. Tidigare forskning har visat på en stor mängd fördelar med ökad kvinnlig representation i företag och dess styrelser. Studien ämnar därför att undersöka om revision och styrelsens könsfördelning i mindre svenska aktiebolag påverkar redovisningskvaliteten. I studien används ett kvantitativt mått för redovisningskvalitet i form av kvarstående fel i årsredovisningen.  Metod: Studien utgår ifrån en positivistisk forskningsfilosofi med en hypotetiskt-deduktiv metod. Ett tvärsnittsperspektiv antas där data samlas in för år 2019 med ett urval om 1093 svenska aktiebolag som undgår gränsen för revisionsplikt. Den data som används är av sekundär art och informationen samlas in från databasen Retriever Business. Denna data har sedan genomgått analyser i statistikprogrammet SPSS. Resultat & slutsats: Resultatet visade att revision inte leder till att färre fel i årsredovisningen kvarstår. En djupare analys av de olika feltyperna visade dock att revision leder till att färre väsentliga fel kvarstår. Resultatet visade att en ökad andel kvinnor i styrelsen inte leder till att färre fel i årsredovisningen kvarstår. Skillnaden i resultatet mot tidigare forskning kan bero på att tidigare fokus legat på större företag, samt styrelsens stundtals begränsade inverkan på årsredovisningens innehåll och därmed redovisningskvaliteten. Detta kan leda till att de fördelar som ökad kvinnlig representation kan ge inte får någon inverkan.  Examensarbetets bidrag: Ett kvantitativt mått för redovisningskvalitet har använts vilket kan ge ökad kunskap i diskussionen om hur redovisningskvalitet ska mätas. Studiens resultat ger ökad kunskap om konsekvenserna av den obligatoriska revisionens borttagande för mindre aktiebolag i Sverige. Resultatet visar även att det än idag råder tydlig obalans i könsfördelningen i styrelser och ger svar på frågan om hur ökad kvinnlig representation i styrelser påverkar redovisningskvaliteten.  Förslag till fortsatt forskning: Ett förslag till vidare forskning är att undersöka hur revision påverkar kvarstående fel i årsredovisningen med en vidare definition av fel då studien inte undersökte huruvida alla årsredovisningens delar fanns med och var korrekta enligt rådande regelverk. Ett ytterligare förslag till vidare forskning är att undersöka hur en bättre balans i könsfördelningen hos företagsstyrelser påverkar företagets prestationer i små och stora företag, detta då resultatet visade att tidigare forskningsresultat för stora företag inte kunde påvisas i mindre företag. Ytterligare förslag är att undersöka huruvida de kvinnliga fördelar som påvisats i tidigare forskning får en större påverkan på redovisningskvalitet i positionen som revisor eller redovisningskonsult.  Nyckelord: Redovisningskvalitet, Revision, Kvinnlig representation, Könsbalans, Styrelser / Title: Does an audit and a higher female representation in boardrooms lead to higher accounting quality? A quantitative study on how auditing and boardrooms gender balance affects whether error remains in the annual report. Level: Student thesis, final assignment for bachelor’s degree in business administration  Author: Johannes Johansson and Linnéa Maijanen Supervisor: Jan Svanberg  Date: 2021 – January Aim: Since the removal of mandatory audit for small limited companies in Sweden the debate has been ongoing around the consequences following the removal. Removal is claimed to lead to more errors in the annual reports. Extensive research has been conducted on the benefits of voluntary audit, but the question whether it leads to actual higher quality or only experienced higher quality has still not been answered. At the same time more focus has come for gender equality and the current imbalanced gender ratio within boardrooms around the world. Earlier research has shown many benefits with higher female representation in company boardrooms. Therefore, this study purposes to examine how audit and gender balance in smaller Swedish limited companies affects accounting quality. In this study a quantitative measure is used for accounting quality in the shape of error in annual reports. Method: This study emanates from a positivism research philosophy point of view with a hypothetico-deductive method. A cross-sectional perspective is used where data is collected from annual reports for 2019 with a sample size of 1093 Swedish limited companies that goes under the limit for mandatory audit. The data is collected from a secondary source, the database Retriever Business.  Result & Conclusions: Audit doesn’t lead to fewer errors remaining in the annual report. A deeper analysis of the different error-types does however show that fewer essential errors remains after an audit. A higher female ratio in the boardroom doesn’t lead to fewer error remains. This discrepancy could depend on previous research primarily focused on bigger companies and the boardrooms might have limited impact on the actual content in the annual report. Due to these circumstances the benefits of higher female representation may not apply here. Contribution of the thesis: The quantification of accounting quality contributes with more knowledge and discussion on whether accounting quality actually can be measured or not. This study shed more light on the consequences on the removal of mandatory audits for smaller limited companies in Sweden. The study shows that there still is a clear imbalance in the gender distribution in boardrooms and also answers whether higher female representation in boardrooms affects the accounting quality. Suggestions for future research: To examine whether audit affects remaining errors in annual reports with a broader definition of error, this study didn’t examine whether every part of the annual report was constructed according to current regulations. Another proposal is to examine how a better gender balance in boardrooms affects the performance of both smaller and bigger companies, due to this study of smaller companies has a discrepancy compared to previous research on bigger companies. One last proposal is to examine whether the benefits of female representations demonstrated in previous research have a greater impact on accounting quality when the accounting consultant or auditor is female. Key words: Accounting Quality, Audit, Female representation, Gender balance, boardrooms
3

Pyramider och pipelines : Om högskolesystemets påverkan på jämställdhet i högskolan / Pyramides and pipelines : The System of Higher Education and its Effect on Gender Equality

Silander, Charlotte January 2010 (has links)
Research on gender equality in Swedish higher education shows an unequal gender balance. Women are consistently underrepresented at the highest levels of the academic hierarchy. The lack of gender equality in academia has been illustrated by metaphors such as a narrowing pyramid, a leaky pipeline and a black hole. Unlike other problems in the academic context, gender inequality in higher education is seldom considered from a system perspective. The system of higher education has undergone major changes during the 1990s in terms of scope (more students, more faculty, more institutions, etc.), differentiation (inclusion of new disciplines) and geographical distribution (establishing institutions in previously unserviced areas). In this thesis, theoretical expectations concerning the effect of these changes on gender equality are developed. The thesis investigates gender equality in higher education by developing an analytical framework to analyze the system level and its impact on gender equality. The empirical data consists of two sets. The first set contains cross-sectional data on registered students, doctoral entrants, doctors, post-doctoral fellows, lecturers and professors in Swedish higher education. The second set is derived from the longitudinal integration database for health insurance and labor market studies (LISA), which consists of anonymized data on all individuals in the Swedish labor market that hold doctoral degrees. The main finding of the thesis is that the system of higher education does have an impact on the gender equality in higher education. The vertical gender balance has increased during the expansion of Swedish higher education during the 1990s. The horizontal gender balance has also increased, but the increase is limited to the student category. On the other hand, the system of higher education has not had an impact on the gender equality measured in terms of exits from academia. Instead, the analysis shows that the rate of men that leave academia is higher than the rate of women, and that commonly used metaphors portraying academia as a narrowing pyramid, a leaky pipeline or a black hole serve poorly as illustrations of the gender equality in academia.
4

From Snow White to Frozen : An evaluation of popular gender representation indicators applied to Disney’s princess films / Från Snövit till Frost : En utvärdering av populära könsrepresentations-indikatorer tillämpade på Disneys prinsessfilmer

Nyh, Johan January 2015 (has links)
Simple content analysis methods, such as the Bechdel test and measuring percentage of female talk time or characters, have seen a surge of attention from mainstream media and in social media the last couple of years. Underlying assumptions are generally shared with the gender role socialization model and consequently, an importance is stated, due to a high degree to which impressions from media shape in particular young children’s identification processes. For young girls, the Disney Princesses franchise (with Frozen included) stands out as the number one player commercially as well as in customer awareness. The vertical lineup of Disney princesses spans from the passive and domestic working Snow White in 1937 to independent and super-power wielding princess Elsa in 2013, which makes the line of films an optimal test subject in evaluating above-mentioned simple content analysis methods. As a control, a meta-study has been conducted on previous academic studies on the same range of films. The sampled research, within fields spanning from qualitative content analysis and semiotics to coded content analysis, all come to the same conclusions regarding the general changes over time in representations of female characters. The objective of this thesis is to answer whether or not there is a correlation between these changes and those indicated by the simple content analysis methods, i.e. whether or not the simple popular methods are in general coherence with the more intricate academic methods. / <p>Betyg VG (skala IG-VG)</p>

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