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Purpose: The objective of this master's thesis is to investigate the factors that trigger the accountants to assume the diverse roles in Swedish SMEs within various business contexts.  Theoretical perspective: To satisfy the aim of this thesis we relied on role theory, organizational demography and socioemotional wealth.   Methodology: This thesis employs a deductive approach along with a quantitative methodology. A survey was conducted to gather data, resulting in a sample of 82 respondents who met the predefined criteria for this research.  The collected data was subjected to several statistical tests, such as the Spearman correlation matrix, multiple linear regression analysis, and principal component analysis. Findings: This thesis’s findings challenge the assumptions that firm age, family/ non-family CEO and accountant, experience, level of family engagement and ownership are the primary triggers for the beancounter, advisory, decision-maker and protector roles of the accountants. Instead, the thesis reveals a more nuanced perspective, indicating that these roles may be clustered and encompassed within a larger mixed role, which is referred to as co-leading-power role. This new understanding suggests a need to reevaluate and expand the understanding of the accountant's responsibilities within the organizational context. By acknowledging the existence of the co-leading-power role, we can gain a more comprehensive understanding of the multifaceted nature of accountants' contributions and their impact on organizational outcomes.

Dans le chapitre 1, j'examine l'impact des politiques de taxation qui favorisent les entreprises à faible chiffre d'affaires (en dessous d'un certain seuil d'imposition) sur la production globale. Au Cameroun, les entreprises dont le chiffre d'affaires est inférieur au seuil d'imposition paient une taxe forfaitaire ne dépassant pas 1% du chiffre d'affaires. Les entreprises dont le chiffre d'affaires dépasse le seuil d'imposition doivent s'acquitter d'un impôt proportionnel sur les bénéfices dont le taux était de 38,5% en 2008. Les données du Recensement général des entreprises du Cameroun de 2008 exhibent une concentration des entreprises au seuil d'imposition de 15 millions XAF. Ceci est cohérent avec le fait que cette politique de taxation peut théoriquement conduire à des distorsions qui entraînent certaines entreprises à embaucher moins de travailleurs que d'autres moins productives qu'elles afin de rester au seuil d'imposition et d'éviter de payer des impôts importants. Je développe un modèle basé sur le modèle de Hopenhayn (1992) de dynamique des firmes prenant en compte la taxation des entreprises. Je trouve un intervalle critique pour la productivité dans lequel la demande de main-d'oeuvre diminue à mesure que la productivité augmente. Le modèle est calibré avec les données camerounaises de 2008. Comme résultat, la production globale augmente de 4\% lorsqu'un impôt proportionnel uniforme sur les bénéfices est utilisé à la place de la taxe existante, et de 17\% lorsqu'un impôt forfaitaire uniforme est utilisé, pour les mêmes recettes fiscales. Je mène des expériences de politiques basées sur des politiques d'imposition similaires présentes dans d'autres pays en développement tels que la Côte d'Ivoire et le Mali en Afrique de l'Ouest, et le Gabon et le Congo en Afrique centrale. Je trouve un impact positif sur la production agrégée lorsque le seuil d'imposition baisse de manière significative (pour les mêmes recettes fiscales) ou lorsque l'impôt payé par les entreprises juste en dessous du seuil se rapproche de celui payé par les entreprises juste au-dessus du seuil d'imposition. Dans le chapitre 2, j'étudie l'effet de l'utilisation du réseau social dans la recherche d'emploi sur les résultats agrégés. Empiriquement, à partir des donnée camerounaises de 2010, je mets en évidence l'association de l'utilisation des réseaux sociaux à des niveaux de salaires plus bas et à des emplois de moindre qualité. Je développe un modèle de recherche et d'appariement dans lequel les travailleurs sont hétérogènes dans leur réseau social et les entreprises sont hétérogènes dans l'emploi qu'elles ouvrent (qualifiés vs non qualifiés). Je trouve qu'il y a une pénalité salariale provenant de la possibilité rechercher un autre emploi quand on est employé. Cette pénalité salariale est plus élevée pour les travailleurs ayant un plus grand réseau social. Elle pourrait dominer l'effet positif d'avoir un plus grand réseau social sur le salaire, et conduire les travailleurs ayant un plus grand réseau social à avoir un salaire plus faible. Le chapitre 3 décrit une économie dans laquelle la taxe est prélevée à deux niveaux : le niveau du pays et le niveau de l'État. L'impôt au niveau de l'État peut également être considéré comme un impôt local pour les pays qui ne sont pas administrativement divisés en États. Le décideur au niveau de l'état doit tenir compte de la politique au niveau du pays lorsqu'il définit sa propre politique. Il peut choisir d'imposer avec ou sans déduction. Je développe un modèle de dynamique de firmes basé sur Hopenhayn (1992) augmenté pour prendre en compte la taxation à deux niveaux : le pays et l'état. Le modèle à calibré à l'économie américaine et des expériences numériques sont menées. J'analyse le cas des taxes sur les sorties au niveau des pays et des États. Je trouve que les résultats optimaux sont les mêmes avec et sans déduction, à l'exception des valeurs élevées de la taxe au niveau des pays. Aussi, prélever la taxe sur les facteurs donc le prix est flexible affecterait moins négativement la production agrégée. / In chapter 1, I examine the impact of tax policies that favorise low-turnover businesses (below a certain threshold of taxation) on aggregate output. Specifically, in Cameroon, the tax policy consists of a lumpsum tax of no more than 1% of sales for firms with sales below the taxation threshold; and firms with sales above the taxation threshold must pay a proportional profit tax, the rate of which was 38.5% in 2008. From the 2008 Cameroon General Business Census data, the concentration of businesses is right at the tax threshold of XAF 15 million. This is consistent with the fact that this tax policy can theoretically lead to size distortions that lead some firms to hire fewer workers than others who are less productive than them in order to remain at the tax threshold and avoid paying a large amount of tax. In a model based on the Hopenhayn (1992) model of firm dynamics extended to include taxation. I find a critical interval for productivity in which labor demand decreases as productivity increases. I calibrate the model with 2008 Cameroon data and find that aggregate output increases by 4% when a uniform proportional profit tax is used instead of the existing tax policy, and by 17% when a uniform lump sum tax is used, for the same tax revenue. I conduct policy experiments based on similar tax policies in other developing countries such as Côte d'Ivoire and Mali in West Africa, and Gabon and Congo in Central Africa. I find a positive impact on aggregate output when the threshold for taxation falls significantly (for the same tax revenue for the government) or when the tax paid by firms just below the threshold approaches that paid by firms just above the threshold for taxation. In Chapter 2, In the environment of a developing economy, I study the effect of the use of social networks in job search on aggregate outcomes. Empirically, I highlight some facts linking the use of social networks to average wages and job quality. I find that the use of social is associated with a lower wage. I also find that nonusers of social networks have better job quality (in terms of education accuracy, and benefitting training from the firm). I develop a model of search and matching in which workers are heterogenous in their social network and firms are heterogenous in the job they open (skilled vs unskilled). I find that there is a wage penalty coming from the presence of on-the-job search, and this wage penalty is higher for workers with higher social Networks. This penalty could dominate the positive effect of having a higher social network on wages, and lead workers with a higher social network to have lower wages. Chapter 3 describes an economy in which the tax is levied at two levels: The country level and the state level. The tax at the state level can also be seen as a local tax for countries that are not administratively divided into states. The policy-maker at the state level has to take into account the policy at the country level when setting his own policy. He can choose to tax with and without deduction. I develop a model of firm dynamic based on Hopenhayn (1992) augmented to take into account taxation two levels: the country and the state. I calibrate the Benchmark model to the US economy and I conduct numerical experiments. I analyze the case of output taxes at the country and state levels. I find that the optimal results are the same with and without deduction, except for the high values of the tax at the country level. I also for output tax at the country level, it looks more efficient to raise the tax at the state on the input with the more flexible price.

The focus of this dissertation is on improving decision-maker trade-offs and the development of a new constrained methodology for multiple response surface optimization. There are three key components of the research: development of the necessary conditions and assumptions associated with constrained multiple response surface optimization methodologies; development of a new constrained multiple response surface methodology; and demonstration of the new method. The necessary conditions for and assumptions associated with constrained multiple response surface optimization methods were identified and found to be less restrictive than requirements previously described in the literature. The conditions and assumptions required for a constrained method to find the most preferred non-dominated solution are to generate non-dominated solutions and to generate solutions consistent with decision-maker preferences among the response objectives. Additionally, if a Lagrangian constrained method is used, the preservation of convexity is required in order to be able to generate all non-dominated solutions. The conditions required for constrained methods are significantly fewer than those required for combined methods. Most of the existing constrained methodologies do not incorporate any provision for a decision-maker to explicitly determine the relative importance of the multiple objectives. Research into the larger area of multi-criteria decision-making identified the interactive surrogate worth trade-off algorithm as a potential methodology that would provide that capability in multiple response surface optimization problems. The ISWT algorithm uses an ε-constraint formulation to guarantee a non-dominated solution, and then interacts with the decision-maker after each iteration to determine the preference of the decision-maker in trading-off the value of the primary response for an increase in value of a secondary response. The current research modified the ISWT algorithm to develop a new constrained multiple response surface methodology that explicitly accounts for decision-maker preferences. The new Modified ISWT (MISWT) method maintains the essence of the original method while taking advantage of the specific properties of multiple response surface problems to simplify the application of the method. The MISWT is an accessible computer-based implementation of the ISWT. Five test problems from the multiple response surface optimization literature were used to demonstrate the new methodology. It was shown that this methodology can handle a variety of types and numbers of responses and independent variables. Furthermore, it was demonstrated that the methodology can be successful using a priori information from the decision-maker about bounds or targets or can use the extreme values obtained from the region of operability. In all cases, the methodology explicitly considered decision-maker preferences and provided non-dominated solutions. The contribution of this method is the removal of implicit assumptions and includes the decision-maker in explicit trade-offs among multiple objectives or responses.

In dieser Dissertation werden die mittelalterlichen Kämme aus Knochen und Geweih des nordostdeutschen Raumes in Bezug auf Rohstoffe, Herstellung und Gestaltung analysiert. Um Verbindungen zu angrenzenden gut erschlossenen Fundgebieten erarbeiten zu können, wurde die Materiallücke der Kammfunde in Mecklenburg Vorpommern, Brandenburg und Berlin geschlossen. Mit der hier vorgelegten systematischen Erfassung zu Formen, Verzierung, Kammtypen und Maßangaben sowie der individuellen Darstellung im Katalog sind neu gefundene Artefakte und schon anderweitig publizierte Funde direkt miteinander vergleichbar. Im Kontext mit der umfangreichen Fundaufnahme und Kartierung werden Forschungsfragen zu Handwerk und Handel zur Zeit des Mittelalters gestellt und beantwortet. Experimente zur Rohmaterialbearbeitung und Herstellungsprozessen belegen den Werkzeuggebrauch und den Aufwand, der schon im Mittelalter betrieben werden musste, um einen Kamm herzustellen. Die Erfahrungen von praktisch forschenden HandwerkerInnen des 21. Jahrhunderts flossen in diese Arbeit mit ein. In der Gesamtschau ergibt sich eine Fundverteilung von vier Kammtypen vor allem im nördlichen Bereich des Arbeitsgebietes, mit Werkstätten an nahe dem Wasser gelegenen Handelsplätzen. Chronologische Tendenzen sind erkennbar. So sind beispielsweise einreihige Dreilagenkämme eher im frühen Mittelalter in den nördlichen Siedlungen der Slawen und Wikinger zu verankern, während Langzinkenkämme breiter gestreut in den deutschen Siedlungen ab dem späten Mittelalter zu finden sind. / This dissertation analyses the medieval combs made of bone and antlers of the northeast German region in terms of raw materials, production and design. In order to be able to establish connections to neighbouring well-published sites, and to close the gap in the incomplete research in Mecklenburg-Vorpommern, Brandenburg and Berlin, the comb finds are collectively reviewed here. With the systematic survey of shapes, decorations, comb types and measurements presented here, as well as the individual presentation in the catalogue, newly found artefacts and finds that have already been published elsewhere can be directly compared with each other. In the context of the extensive survey and mapping, research questions on crafts and trade at the time of the Middle Ages are asked and answered. Experiments on raw material processing and manufacturing processes prove the use of tools and the effort undertaken to make a comb even in the Middle Ages. The experiences of practical craftsmen of the 21st century was incorporated into this work. Overall, there is a distribution of four types of combs, especially in the northern part of the study area, with workshops at trading sites near water. Chronological tendencies are recognisable with, for example, single-row three-layer combs being more likely to be present in the northern settlements of the Slavs and Vikings in the early Middle Ages, while long-tooth combs are more widely distributed in German settlements from the late Middle Ages onwards.

<p dir="ltr">This research examined the impact of power dynamics in decision-making on both the gross income and perceived success of businesses. Additionally, it investigated the influence of premarital and postmarital factors on decision-making processes within businesses. The first chapter posited two hypotheses: first, that business income would positively correlate with participation in copreneurial relationships, and second, that perceived success would similarly correlate positively with such relationships. In the second chapter, hypotheses were advanced that premarital endowments would increase the likelihood of shared decision-making in businesses, and that postmarital conditions, viewed as assets, would positively influence joint decision-making.</p><p dir="ltr">Methodologically, the first chapter employed OLS regression for gross income analysis and logit regression for perceived success assessment. The second chapter utilized a two-stage least squares model to reinforce first chapter findings, alongside logit regression to examine the probabilistic effects of premarital endowments and postmarital assets on shared decision-making. The findings indicate no statistically significant relationship between business income and copreneurial management. Similarly, no significant association was found between perceived success and ownership of copreneurial businesses. Regarding determinants of joint decision-making within businesses, premarital endowments were minimally impactful, with greater reliance observed on postmarital assets, particularly the hours invested in business operations.</p>

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The project elaborates design opportunities for a future practice that could promotealternative sustainable lifestyles on waste handling through up-cycling activities. It doesthis on a small scale through engagement in the local communities of the Hildaneighborhood and Segepark students’ accommodations in Sweden. To thesecommunities, creative-up-cycling is explored which it introduced here as an approachwhere neighbors can participate in making new things from leftover materials. Throughthis work creative-up-cycling is a proposed recommendation for a possible service systemon how to share the leftover materials in the local resident’s communities, as well as, howto remake the items no longer needed.The empirical studies explore maker culture lifestyles and include how to find leftovermaterials, tools, space, and skills in order to guide people in creative-up-cyclingalternatives. These creative activities also build social relationship via the integration ofmultidisciplinary citizens who are living in the same community and explorations weredone on how could we elicit the skill sets from those people? What is a useful skill set inthis area today? Values like mutual physical experience, reciprocity, and ownership couldalso be found along the empirical workshops in this project. Additionally, this reportshows some interesting findings pointing towards the design process and the suggestionsof design elements; ‘Co-storage’, ‘Mix and Match furniture shop’, and ‘Renovation andup-cycling’ concept elements.Participatory design (designing with people) has been the core approach in this project.Additionally, I have been influenced by user-centered design, as well as service designapproaches in order to comprehend the services, system and activities of recycling andup-cycling in cities like: SYSAV, STPLN, Cykelköket, Återskapa, Toolpool. The findingpresented here are examples of practices that could make up the composition of recyclingand up-cycling activities in future local communities.

This thesis deals with the legislation of viticulture and winemaking in the Czech Republic. The main goal of this thesis is to introduce to the readers both, professionals and non-professionals, viticulture and wine law in its full extensity. For this reason, we deeply analyze the Act No. 321/2004 describing viticulture and winemaking as amended by subsequent law. The thesis is composed of seven main chapters. The abbreviations, witch are subsequently used in the work, are defined in the separate chapter. The first part is an introduction to the topic and describes the origin of growing grape-wine and winemaking. The second part deals with the historical development of vineyard and wine law in the Czech Republic. For the sake of clarity, second part is divided into five subsections. The third chapter defines the position of vineyard and wine law in legal system of Czech Republic and characterizes this specific agriculture sector. The fourth part provides a review of written sources of vineyard and wine law. The chapter is hierarchically separated into the categories: international law, EU law and Czech law. Part five is major and it is the most extensive part of this diploma. It deals with the current legislation of viticulture and winemaking in the Czech Republic by Act No. 321/2004 Coll. It...

O presente trabalho apresenta uma proposta metodológica para se determinar a pegada hídrica ecotoxicológica (PHE) de produtos em uma perspectiva de ACV, dentro de uma abordagem crítica sobre o método. Cenários são construídos na forma de um estudo piloto de aplicação da metodologia para o etanol hidratado produzido por uma determinada Usina no Brasil e utilizado como combustível em carros a álcool ou carros flex. O trabalho também sugere que a PHE ou WEF (water ecotoxicity footprint ), na forma de um indicador, sirva de parâmetro tanto para o setor produtivo quanto para o mercado consumidor dentro do processo de tomada de decisão . O setor produtivo poderá utilizar o citado indicador dentro de um programa de metas de redução do nível de ecotoxicidade aquática de seu produto enquanto que, para o consumidor final, o conhecimento da PHE na forma de selo informativo servirá de alavanca rumo à evolução sustentável de nossa civilização que usará o seu poder de escolha na hora de adquirir determinado produto. Dentro da perspectiva de ACV, foram estudadas e inseridas formas de avaliação de impacto, no ponto médio, a nível local e regional com o uso de ferramentas de georeferenciamento. Na intenção de facilitar o uso da ACV no Brasil, o estudo estabelece parâmetros que tornam viável a obtenção de um indicador passível de comparação. Políticas Públicas poderão ser formadas com a possibilidade de incentivar a identificação e mitigação da ecotoxicidade aquática ao longo da cadeia de suprimentos do setor produtivo.. / This work presents a methodology to determine water ecotoxicity footprint of products in a perspective of LCA within a critical approach to the method. Scenarios are constructed in the form of a pilot study of application of the methodology for hydrous ethanol produced by a given plant in Brazil and used as fuel in flex cars. The work also suggests that the water ecotoxicity footprint, as an indicator, can be used as a parameter for both: the productive sector as well as for theend consumer within the decision-making process. The productive sector can use the cited indicator in a program targeting for reduction in aquatic ecotoxicity of your product while for the end consumer, knowledge of water ecotoxicity footprint in the form of a informative stamp will leverage towards sustainable development of our civilization that uses the power of choice when purchasing a product. From the perspective of LCA, were studied and included forms of impact assessment, at the midpoint, in local and regional level with the use of geo-referencing tools. With the intention of facilitating the use of LCA in Brazil, this study establishes criteria that make possible the comparison . Public policies can be formed with the possibility of encouraging the identification and mitigation of aquatic ecotoxicity along the supply chain of the productive sector..