Forskningsfråga: Vilka metoder använder banker för att kontrollera informationen i årsredovisningar vid lån- och kreditgivning? Syfte:                           Syftet med studien är att identifiera vilka metoder svenska banker använder vid kontrollering av årsredovisningar i samband med lån- och kreditgivning, detta för att vidare identifiera om kreativ redovisning kan upptäckas med hjälp av dessa. Studien bidrar till ökad förståelse om kreativ redovisning och dess metoder.Metod:                         Studien har genomförts med hjälp av kvalitativ forskningsmetod. Primärdata har samlats in genom intervjuer. Sekundärdata som behandlats i studien har inhämtats från litteratur, vetenskapliga artiklar och hemsidor. Slutsats:                       Det har konstaterats att banker vanligtvis använder fem metoder för att kontrollera informationen i årsredovisningar i samband med lån- och kreditgivning. Däremot är det en generell bild då processen kan se olika ut beroende på förtroende för företag, verksamhet och bransch.Samtliga fem metoder framkommer i tidigare forskning för att upptäcka kreativ redovisning, vilket tyder på att kreativ redovisning kan upptäckas av banker om företagskundens finansiella ställning förändras eller inte återspeglar branschgenomsnittet. Utöver ovannämnda metoder begär banker underlag och inleder dialog med ledningen när avvikelser uppstår. Kreativ redovisning kan dock användas i syfte att bibehålla utvecklingen, vilket resulterar i att avvikelser nödvändigtvis inte behöver uppstå. Slutsatsen kan därmed dras att banker inte kommer upptäcka kreativ redovisning som inte resulterar i avvikelser, men att det finns möjlighet att upptäcka kreativ redovisning när avvikelser uppstår. Detta för att banker gör ytterligare kontroller i sådana fall. / Research question:   Which methods do banks use to analyse information when granting loans? Purpose:                     The purpose of the study is to identify which methods Swedish banks use while checking annual reports during the process of loan and credit granting. This, to further identify whether creative accounting can be detected using these methods. The study contributes to increased knowledge about creative accounting and its methods.Method:                       The study has been conducted using qualitative research methods. Primary data has been collected through interviews. The secondary data in the study has been collected from literature, scientific articles, and websites. Conclusion:                 It has been established that banks usually use five methods to check the information in annual reports in connection with credit and loan granting. However, it is a general picture as the process can look different depending on the trust in the company, business and industry.All five methods appear in previous research to detect creative accounting. This shows that creative accounting can be detected by banks if the business costumers financial position changes or does not reflect the industry average. In addition to the methods mentioned above, banks request documentation and initiates dialogue with management when deviations occur. However, creative accounting can be used with the aim of maintaining development, which results in deviations not necessarily having to occur. The conclusion can be drawn that banks will not detect creative accounting which does not result in deviations, but there is an opportunity to detect creative accounting when deviations occur. This is because banks make additional checks in such cases.

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Zur Beurteilung der Rolle von menschlichen Faktoren bei Eisenbahnunfällen wurden 41 Untersuchungsberichte der Bundesstelle für Eisenbahnunfalluntersuchung einer strukturierten Inhaltsanalyse unterzogen und die Handlungen von Fahrdienstleitern (Fdl) und Triebfahrzeugführern (Tf) in Kategorien zu Fehlerklassifikationen nach Reason und Ebenen des Situationsbewusstseins nach Endsley eingeteilt. Darauf aufbauend wurden Hypothesen abgeleitet, welche in einem Online-Fragebogen untersucht wurden. Es wurde dabei mit Einstichproben t-Tests gegen durch Expertenwissen definierte Cutoff-Werte festgestellt, dass das Sicherheitsklima unter Fdl und Tf niedrig ist, dass Fdl Fahrstraßen zu früh auflösen, dass Fdl Hilfssperren bewusst nicht immer anbringen, dass Fdl Fahrwegprüfungen durch Hinsehen nicht mit angemessener Sorgfalt durchführen, dass Tf sich nach Zwangsbremsungen nicht an die Vorgaben halten, dass Tf nicht alle für sie geltenden Signale wahrnehmen und dass Tf bewusst schneller als erlaubt fahren. Mit einem Zweistichproben-t-Test wurde getestet, ob die meisten Fehler von Fdl und Tf auf der Ebene der Wahrnehmung nach Endsley im Vergleich zu den Ebenen des Verständnisses und der Projektion passieren, lieferte aber kein signifikantes Ergebnis. Es konnte herausgearbeitet werden, dass in Deutschland im Bereich der Unfallanalyse Verbesserungspotenziale bestehen und sich dabei an anderen Hochrisikobranchen orientiert werden kann.:1 Motivation ........................................................................................................... 9 2 Theorie: Fehler und Sicherheit im System Bahn .......................................... 10 2.1 Fehlerdefinition nach Reason................................................................ 10 2.2 Situationsbewusstsein nach Endsley.................................................... 12 2.3 Theorie der wissenschaftlichen Fragebogenerstellung und Statistischen Analyse.............................................................................. 13 2.4 Sicherheitskultur und Sicherheitsklima............................................... 15 2.5 Sicherheit im System Bahn .................................................................... 16 2.6 Bedeutung des Menschen im System Bahn ......................................... 17 2.7 Abstraktionen von Sicherheit und Fehlern im System Bahn............. 19 2.8 Selbstschutz vor Fehlern ........................................................................ 21 2.9 Ziel der Untersuchungsberichte der Bundesstelle für Eisenbahnunfalluntersuchung (BEU).................................................... 22 3 Methodik dieser Arbeit.................................................................................... 24 3.1 Vorgehen .................................................................................................. 24 3.2 Ergebnisse der Analyse ........................................................................... 27 3.2.1 Auswertung nach Reason ................................................................ 28 3.2.2 Auswertung Situationsbewusstsein ................................................ 31 3.2.3 Mangelhafte Fahrwegprüfung ......................................................... 32 3.2.4 Unzeitiges Umstellen von Weichen................................................. 33 3.2.5 Hilfssperren....................................................................................... 34 3.2.6 Kommunikation, Funkdisziplin, Team-SA und Notrufe ................. 35 3.2.7 Frühzeitiges Auflösen von Fahrstraßen .......................................... 38 3.2.8 Geschwindigkeitsüberschreitungen................................................ 38 3.2.9 Verhalten von Tf nach Zwangsbremsungen................................... 39 3.2.10 Wahrnehmung von und Vorbeifahrt an Halt zeigenden Signalen 40 3.2.11 Auswertung der Zwischenberichte.................................................. 40 3.2.12 Einsatzdauer auf dem Stellwerk als Kriterium für die Wahrscheinlichkeit einer unsicheren Handlung ............................ 41 3.2.13 Sicherheitsklima................................................................................ 41 4 Fragebogenerstellung ...................................................................................... 42 4.1 Hypothesenbildung................................................................................. 42 4.2 Frageformen und Antwortmöglichkeiten ............................................ 42 4.3 Ablauf der Befragung.............................................................................. 43 4.4 Anzahl der Items pro Hypothese........................................................... 44 4.5 Rekrutierung............................................................................................ 44 4.6 Beschreibung der Stichprobe................................................................. 46 4.7 Gütekriterien des Fragebogens ............................................................. 47 4.7.1 Bewertung der Objektivität.............................................................. 47 4.7.2 Bewertung der Reliabilität................................................................ 47 4.7.3 Bewertung der Validität.................................................................... 49 4.8 Vorgehen zur Auswertung der Hypothesen......................................... 50 4.9 Bestimmung der Cutoff-Werte .............................................................. 50 5 Auswertung Fragebogen.................................................................................. 53 6 Diskussion der Ergebnisse............................................................................... 56 6.1 Handlungen von Fdl ................................................................................ 56 6.1.1 Frühzeitiges Auflösen von Fahrstraßen .......................................... 56 6.1.2 Hilfssperren....................................................................................... 56 6.1.3 Fahrwegprüfungen durch Hinsehen ............................................... 57 6.2 Handlungen von Tf .................................................................................. 58 6.2.1 Wahrnehmung von Signalen ........................................................... 58 6.3 Sicherheitsklima...................................................................................... 59 6.4 Regeln zur Selbstüberwachung ............................................................. 60 6.5 Fehler auf der Wahrnehmungsebene ................................................... 60 6.6 Weitere Analysebereiche ....................................................................... 60 6.6.1 Störungsmeldungen bei Alttechnik................................................. 60 6.6.2 Verstöße im ESTW............................................................................. 61 6.7 Bewertung der Datengrundlage............................................................ 61 7 Fazit .................................................................................................................... 65

Purpose: The purpose of this thesis is to show how management control systems are used in sustainability reporting.   Theoretical perspectives: Stakeholder theory, agency theory, and institutional theory have, together with earlier literature, been applied to the empirical findings to fulfill the purpose of this thesis. Methodology: A keyword frequency analysis based on annual reports from four Swedish retail firms have been analyzed over a five-year period. In total, 18300 words have been coded and analyzed based on seven concepts. The concepts are based upon Malmi and Browns' (2008) MCS framework and consist of financial controls, budgeting, non-financial controls, planning, governance structure, rewards and compensation, and cultural controls. In addition, two interviews were held to gain additional insights into the portrayal in the sustainability reports presented by their companies. Findings: The findings show that the portrayal of MCS in sustainability reporting is more complex than previous literature suggests and that there are more ingredients that affect sustainability reporting. The results presented also indicate that companies communicate differently with their stakeholders and that some stakeholders seem to have greater importance compared to others. It is also found that some companies find it difficult to provide a sustainability report even though they practice sustainability efforts because there are no clear regulations on what to report. This study also finds that companies choose to exclude some parts and include others to present themselves as good as possible although institutional pressures limit the extent of this.

Denna kandidatuppsats undersöker huruvida aktiemarknaden reagerar på publiceringen av blankningsrapporter. När företag ägnar sig åt bedrägligt beteende spelar blankare och blankningsföretag en avgörande roll för att uppdaga dessa olagliga aktiviteter och för att avslöja övervärderade aktier som påverkar samhället och aktiemarknaden som helhet. För att förklara skillnader mellan olika stora marknadsreaktioner på blankningsrapporter undersöks också free float (andelen aktier som inte ägs av aktörer med kontrollintresse och som fritt kan handlas på marknaden) för att förstå varför vissa reaktioner är större än andra. Denna studie baseras på en eventstudie av 135 blankningsrapporter för att undersöka marknadens reaktion. Resultaten av uppsatsen visar att ja, marknaden reagerar negativt på informationen i blankningsrapporterna där den kumulativa abnormala avkastningen i uppsatsens eventfönster på 21 dagar uppgår till -17,84 %. Vidare finner undersökningen ingen signifikant skillnad mellan företag med hög free float och låg free float gällande storleken på marknadsreaktionen. Reaktionen på blankningsrapporten är större dagarna innan publicering, som sannolikt beror på att blankningsföretagen har tagit omfattande blankningspositioner innan publicering samt potentiellt informationsläckage. / This bachelor's thesis seeks to investigate whether or not the stock market reacts to the publication of short selling reports. As companies indulge in fraudulent behavior, short sellers and research firms play a crucial part in finding overpriced and illegal activities that affect society and the stock market as a whole. To assist our paper we use free float (the proportion of shares freely traded on the market, not under a controlling interest)  to understand why some reactions were greater than others. This bachelor's thesis is based on an event study of 135 short reports, with daily stock prices combined with a global index to investigate this further. Furthermore this study uses free float data to gain a greater understanding of the reactions of different companies. The results of the study is: yes, short reports have a documented effect on returns and in our event window of 21 days the cumulative average abnormal returns is down by 17,84 %. Moreover, our sample does not show any documented effect of free float where firms with high free float do not show a smaller market reaction compared to those with low free float. The reaction is greater in the days before publication, which probably depends on the shorting positions of research firms as well as potential leakage of information beforehand.

Abstract   Title: Standardization or differentiation? - A study on companies' maintenance of legitimacy in times of war.   Level: Bachelor's thesis in Business Administration. Authors: Evelina Enander Sjökvist and Nina Olsson Islani. Supervisor: Asif M Huq. Date: May 2024.   Aim: "The purpose of the study is to examine the impact of war on companies' maintenance of legitimacy. How Nordic companies operating in Russia have communicated regarding this crisis to uphold their legitimacy".   Method: A qualitative research method with an abductive approach has been chosen in the form of a document study. A content analysis will be used on documents obtained from the Retriever database or companies websites.   Results and Conclusions: The results show that companies use different strategies when it comes to crisis management of the war between Russia and Ukraine. Clear standardization and differentiation exist both between companies and industries, showing their unique strengths and standards that the companies adhere to. A central conclusion that has characterized the study from the beginning is that this concerns sensitive information.   Contributions: The study has contributed to the research area of companies maintaining legitimacy in times of war and crisis management, the study focuses on companies that have acted in the war. An additional contribution is the analysis model that has been constructed.   Suggestions for future research: A suggestion for further research is to study the full consequences of the war and the sensitivity of information over time. It would be interesting to conduct a study focusing on comparing different years in the annual reports. / Sammanfattning    Titel: Standardisering eller differentiering? - En studie om företags bibehållande av legitimitet i krigstider.    Nivå: Kandidatuppsats i företagsekonomi. Författare: Evelina Enander Sjökvist och Nina Olsson Islani. Handledare: Asif M Huq. Datum: Maj 2024.    Syfte: “Studiens syfte är att studera krigets påverkan på företagens bibehållande av legitimitet. Hur nordiska företag med verksamhet i Ryssland kommunicerat angående denna kris för att upprätthålla sin legitimitet”.   Metod: En kvalitativ forskningsmetod med en abduktiv ansats har valts i form av en dokumentstudie. En innehållsanalys kommer att användas på dokument inhämtade från databasen Retriever och företags webbsidor.        Resultat och Slutsats: Resultaten visar på att företag använder sig av olika strategier när det gäller krishantering av kriget mellan Ryssland och Ukraina. Tydlig standardisering och differentiering finns både mellan företag och branscher, som visar på deras unika styrkor och standarder som företagen förhåller sig till. En central slutsats som präglat studien från början är att detta gäller känslig information.     Bidrag: Studien har bidragit till forskningsområdet kring företags bibehållande av legitimitet i krigstider samt krishantering då studien riktar sig mot företag som agerat gentemot kriget. Ett ytterligare bidrag till framtida forskning är den analysmodell som konstruerats.     Förslag till vidare forskning: Förslag till vidare forskning är att studera krigets fullständiga konsekvenser samt informationens känslighet längre fram i tiden. Det hade varit intressant att utföra en studie där jämförelse mellan olika årtal på årsredovisningarna varit i fokus.

Based on the definition and assessment methods proposed in Chapter 2, an analysis of accuracy at the phonetic, spelling, lexical, syntactic, semantic, and textual levels is given, together with an examination of the impact of extra-linguistic factors, such as the time and place of translation, initiator's policy, and translators. The last section defines the texts for the present study. / Chapter 1 is a review of the literature on translation quality assessment in China and in the West. / Chapter 2 reviews the study of accuracy in scientific and technical translation, including an introduction to accuracy, research on accuracy, and definition of accuracy, which involves completeness in information transfer, consistency in terminology, grammaticality in the encoding of the target text, and methods of assessing linguistic accuracy. / Chapter 3 proposes a new theoretical framework and presents texts for the study of accuracy. Apart from complete transfer of information, consistency in terminology, and grammaticality in the encoding of the target text, accuracy should also be assessed by the function of the target text and the impact of extra-linguistic factors. / Chapter 4 is a contrastive analysis of the source and target texts on the basis of the above theoretical framework. This analysis includes features of the source and target texts, methods in translating terms in traditional Chinese medicine, methods in assessing semantic accuracy, types of Chinese medicine formulas and their methods of translation, types of errors in the target texts, and the impact of extra-linguistic factors on translation. / Chapter 5 discusses methods of assessing accuracy with the use of computer-aided tools, illustrating them with examples and offering explanations on the terms and statistics. The software used are Wordsmith 3.0 (Scott, 1998) and MonoConc Pro 2.0 (Barlow, 2000). / Chapter 6 examines computer-aided assessment of the translation of The Pharmacopoeia with a more comprehensive error analysis of the target texts. It is shown that compared with human analysis, computer analysis has a higher speed in search, a broader range of texts, a faster production of wordlists, and a faster and better calculation of errors. This is a more comprehensive assessment of translation accuracy. It concludes with an analysis of the possible impact of the extra-linguistic factors on linguistic encoding. / Chapter 7 proposes methods to improve accuracy through the construction of the bilingual term bank, and offers suggestions to improve the translation by the construction of a translation memory with the computer-aided tools provided by Trados. A comparison of the new translations with the old ones shows marked improvements in the former. / Chapter 8 concludes with the major findings in this thesis. Firstly, computer-aided assessment of accuracy in scientific and technical translation is faster and broader than human assessment. Secondly, methods for assessing accuracy with computer-aided tools are important in filling up gaps in human assessment. Lastly, computer-aided accuracy assessment has a great impact on other relevant areas. / In scientific and technical translation, accuracy is most important. However, the operative aspect of accuracy assessment still eludes us. This is a thorny issue in translation studies and practice. / The purpose of the present study is to use computer tools, such as Wordsmith 3.0 (Scott, 1998) and MonoConc Pro 2.0 (Barlow, 2000), to help to assess accuracy in the English translation of Chinese pharmacological writings, a specific area of scientific and technical translation. The texts used for this study have been selected from the bilingual versions of The Pharmacopoeia of the People's Republic of China (Beijing: Chemical Industry Press, 2000; The Pharmacopoeia hereafter). / The theoretical framework adopted in this thesis is the translation quality assessment model proposed by Reiss (1971/2000) and Vermeer (1996). The emphasis is on the definition and assessment of "accuracy" so as to provide an operative method to assess accuracy in translation, which is supplemented by a computer-aided approach to accuracy. This is done in the following ways: (1) The creation of a bilingual term bank of 1,500 entries and a translation corpus based on the source texts, target texts and 8 Chinese-English dictionaries of medicine. (2) The categorization of the formula names and linguistic items in the source texts and the definition of accuracy and its assessment methods based on research findings in scientific and technical translation. (3) The quantitative and qualitative analysis of translation errors based on the above definition and methods. (4) The comparison of new translations, produced with the aid of computer tools, with the old ones to demonstrate the validity and applicability of the new approach to accuracy assessment. / This thesis is divided into 8 chapters. / 錢多秀. / 呈交日期: 2005年12月. / 論文(哲學博士)--香港中文大學, 2006. / 參考文獻(p. 198-211). / Cheng jiao ri qi: 2005 nian 12 yue. / Adviser: Sin-Wai Chan. / Source: Dissertation Abstracts International, Volume: 67-11, Section: A, page: 4165. / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. [Ann Arbor, MI] : ProQuest Information and Learning, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Electronic reproduction. Ann Arbor, MI : ProQuest Information and Learning Company, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Abstracts in Chinese and English. / School code: 1307. / Lun wen (zhe xue bo shi)--Xianggang Zhong wen da xue, 2006. / Can kao wen xian (p. 198-211). / Qian Duoxiu.

The assessment of internal controls has significant influence on the audit outcomes of public institutions, especially local municipalities. An effectively designed and implemented internal control enhances the ability to mitigate risks, and ultimately enables public institutions to achieve their predetermined objectives, to present reliable financial reporting and to comply with legislation and regulations. Without the internal controls, public institutions may experience challenges that may hinder them from achieving their performance objectives. The complementary role of the drivers of internal controls (leaders, managers and governance structures) is even more critical to strengthening internal controls. The study area at which the research activities were carried out was Roodepoort City Theatre at which three categories of documents (the general reports of the audit outcomes of the Gauteng Province local government, RCT’s annual reports and internal audit reports) were targeted for analysis using three document analysis templates. From the results of this research on the main points that are expressed in the three documents, the Auditor-General has played a significant role of assisting managers in the RCT to strengthen internal controls, but RCT’s internal controls still need to be strengthened through appropriate corrective measures by the drivers of internal controls. Therefore, it is pertinent to note that the changes in the composition of the drivers of internal controls of RCT had significant negative implications over internal controls. / Public Administration / M.P.A. (Public Administration)

Communication errors are frequent during the perioperative period and cause clinical incidents and adverse events. The overall aim of the thesis was to study communication – the transfer of information, especially the postoperative handover – between healthcare personnel in an anaesthetic clinic and the effects of using the communication tool SBAR (Situation-Background-Assessment-Recommendation) from a patient safety perspective. The thesis is based on studies using a correlational (Paper I), quasi-experimental (Paper II and III) and descriptive (Paper IV) design. Data were collected using digitally recorded and structured observations of handovers, anaesthetic records, questionnaires, incident reports and focus group interviews. The results from baseline data showed that lack of structure and long duration of the verbal postoperative handover decreased how much the receiver of postoperative handover remembered; the item most likely not to be remembered by the receiver was anaesthetic drugs. The variation in remembered information showed that there were room for improvement (Paper I). Implementing the communication tool SBAR increased memorized information among receivers following postoperative handover. Interruptions were frequent during postoperative handover, which negatively affected memorized information (Paper III). Furthermore, after implementation of SBAR, the personnel’s perception of communication between professionals and the safety climate improved, and the proportion of incident reports related to communication errors decreased in the intervention group (Paper II). The results of the focus group interviews revealed that the nurse anaesthetists, anaesthesiologists and post-anaesthesia care unit nurses had somewhat different focuses and views of the postoperative handover, but all professional groups were uncertain about having all information needed to secure the quality of postoperative care (Paper IV). The findings indicate that using a predictable structure during postoperative handover may improve the information memorized by the receiver, perception of communication between professionals and perception of safety climate. Incidents related to communication errors may also decrease. Long duration of the handover and interruptions may negatively affect the information memorized by receiver. To ensure high quality and safe care, there is a need to achieve a shared understanding across professionals of their work in its entirety.

This study focused on Corporate Community Involvement Disclosures (CCID), a theme usually disclosed under Corporate Social Responsibility Disclosures (CSRD) in annual reports. The primary aim of the research is to investigate the genuineness and raison d'être of CCID in annual reports. To do this the researcher adopted a holistic approach employing an extensive theoretical framework, which integrates Legitimacy, Stakeholder, Agency, Signalling and Semiotics theories and asking three main research questions. Firstly, what are the motivations for CCID in annual reports? Secondly, what is the information content of CCID in annual reports? And lastly, how real is CCID in annual reports? That is can CCID be read and construed as a real measure of corporate community development (CCD)? Using content analysis and a quality score index the study examined a panel dataset covering the period from 1999 to 2009. The data was collected from a sample of 803 annual reports of 73 UK companies taken from the FTSE 350 companies and cutting across all ten industries of the Industrial Classification Benchmark (ICB) Index. Generally the study is more of a quantitative study with hypotheses developed and tested with panel data regression models in order to provide answers to the three research questions. However, due to the sensitivity of the third research question, in addition to panel regression, the researcher performed a qualitative analysis of question three using semiotics. The study provided evidence to show that CCID as disclosed in annual reports have an undertone of reputation/impression management like other CSR disclosures (CSRD). The community activities reported do not seem to address the expectations of the local communities per se; rather the disclosures seemed to be targeted at a wider stakeholder group that is likely to offer immediate reward for such disclosures. Similarly result from semiotic analysis revealed that signification of reality is either doubtful or unreal for most companies sampled. The study is unique as it is the first to explore the reality of CCID as it appears in annual reports using a combination of a panel study approach and semiotics. In addition a major contribution of the study is that it explored the ways in which multiple theoretical underpinnings can inform research by developing a CCID Meta-theory model and thus provided a robust and enriched analysis and unique insights into the CCID phenomenon.