Made available in DSpace on 2016-04-27T16:32:40Z (GMT). No. of bitstreams: 1 Cassiano Roberto Nascimento Ogliari.pdf: 2485460 bytes, checksum: 1b21d0b56ff7aa3b8625e946cd014213 (MD5) Previous issue date: 2012-06-27 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This research lies on the relation of continuing education, coming from teachers' participation in the PDE and their impact on the conceptual requirements in the production developed by them through successive instances of recontextualization. The PDE is a teachers training program implemented by the state of Parana, which articulates the public higher education institutions with a duration of two years. During the first year, the teacher moves away from the teaching activities to carry out theoretical studies and produce educational materials that will assist them to overcome existent pedagogical hurdles. In the second year, the teacher returns to the teaching activities to implement the courseware performing double duty: in the classroom and training other teachers. It is relevant to consider that there is theoretical gap showing the relation between teacher training processes and conceptual rigor that is in the production from this participation. It was used the Bernstein‟s theory which has the potential to establish the relation pointed, both theoretical and methodological. In this sense, the survey favored the approach of qualitative and quantitative aspects to the investigated issue, characterizing what Bernstein calls as the mixed methodology research. Due to the fact that the methodological approach adopted requires intense study over the production, it was chosen those conducted by a Mathematics teacher characterizing, mainly, as a research procedure and document analysis. This stood over: (1) design; (2) courseware; and (3) the final article, comprising three instances of recontextualization of academic knowledge of Mathematics. Some considerations were also made about the relation between continuing education and teacher performance PDE, taking as reference the rules of recognition and the passive realization detected on the teacher‟s reports in the moment of an "interview". The results are not intended to be generalists, but indicate that the requirement contained in conceptual productions undertaken by teachers inserted in the process of continuing education with the characteristics of PDE, favors the acquisition of complex cognitive skills, content gradually involving high power of abstraction relating unifying themes within the discipline and strong relationship between academic and nonacademic knowledge, helping to raise the level of conceptual demand of teachers and students / Esta pesquisa recai sobre a relação da formação continuada, proveniente da participação do professor no PDE e o seu impacto sobre o nível de exigência conceitual contido nas produções que ele elabora, mediante sucessivas instâncias de recontextualização. O PDE é um programa de formação docente implantado pelo estado do Paraná que articula as IES públicas com duração de 2 anos. Durante o primeiro ano, o professor se afasta da atividade docente para realizar estudos teóricos e produzir material didático que o auxilie a superar dificuldades pedagógicas diagnosticadas. No segundo ano, o professor retorna à atividade docente para implementar seu material didático em dupla função: na sua sala de aula e na formação de outros professores. Importa considerar que existe lacuna teórica que demonstre a relação existente entre processos formativos de professores e o rigor conceitual contido em produções oriundas desta participação. Foi adotado o referencial de Bernstein, que tem potencial para estabelecer a relação indicada, tanto em termos teóricos como metodológicos. Nesse sentido, a pesquisa privilegiou a aproximação de aspectos qualitativos e quantitativos à questão a ser investigada, caracterizando aquilo que Bernstein denomina de metodologia mista de investigação. Devido ao percurso metodológico adotado exigir intenso estudo sobre as produções, elegeu-se as realizadas por um professor da disciplina de Matemática caracterizando, principalmente, como procedimento de pesquisa a análise documental. Esta se deteve sobre: (1) projeto; (2) material didático e; (3) artigo final, constituindo objeto de análise de relações intracontexto na recontextualização do conhecimento acadêmico da disciplina de Matemática. Também foram tecidas considerações a respeito da relação entre a formação continuada e o desempenho do professor PDE, tomando-se como referência suas regras de reconhecimento e de realização passiva detectadas nos relatos do professor em momento de entrevista . Os resultados não pretendem ser generalistas, mas indicam que o nível de exigência conceitual contido em produções realizadas por professor inserido em processo de formação continuada com as características do PDE, favorece a aquisição de competências cognitivas mais complexas, conteúdos que envolvem gradativamente elevado poder de abstração relacionando temas unificadores no interior da disciplina e forte relação entre conhecimento acadêmico e não acadêmico, contribuindo para elevar o nível de exigência conceitual dos materiais para professores e que beneficiem alunos

Denna studie undersöker socialsekreterarnas arbetsmiljö på socialtjänstens barn- och ungdomssektion i Luleå kommun. Studien strävar efter att skapa en deskriptiv bild över hur socialsekreterarna upplever sin psykosociala arbetsmiljö. Vidare studeras vilket stöd de upplever samt vilka förbättringsmöjligheter de önskar på sin arbetsplats. Studien använder en webbaserad enkätundersökning som bygger på både kvalitativa och kvantitativa frågor. Undersökningens genomförande baseras på ett hypotetiskt-deduktivt och induktivt arbetssätt. Sammanfattningsvis visar resultatet att det råder ett starkt kollegialt stöd men att stödet från ledningen upplevs som bristande. Det framgår även att socialsekreterarna upplever en hög arbetsbelastning där arbetssituationen påverkar deras privatliv i form av koncentrations-, och sömnsvårigheter. Socialsekreterarna tvingas ta till med strategier för att hantera bristerna och beskriver det som att uppfinna hjulet, vilket även utgör uppsatsens titel. Avslutningsvis krävs det fler tillgångar i form av större arbetskraft och utökning av ekonomiska resurser för att öka välbefinnandet och skapa en trivsam arbetsplats för socialsekreterarna.

行政院會於民國八十八年十二月十六日通過保險法修正草案，修正草案中針對強化保險業之監理機制與增進保戶大眾之權益係以強化其資本適足性為其修法目標，所採之方法即建立風險基礎資本額制（Risk-based Capital, RBC）。而保險法修正案於民國九十年六月二十六日業已經立法院三讀通過，基於保險法相關條文規定，RBC制度將於民國九十二年中實施。 另一方面，美國經濟、社會及投資環境和台灣不盡相同，若將此制度直接或稍加修改即套用於台灣，將可能造成不切實際與誤導的作用，其結果不僅可能無法有效規範及避免保險公司失卻清償能力，亦可能因而造成龐大的社會成本，反而和當初建立RBC制度之原意背道而馳。因此，本論文即依循台灣產險業之產業特性制訂一套合宜之產險RBC制度，其中包括各個適當之風險項目及所屬之風險係數。 本論文在資產風險部分結合風險值（Value at risk, VaR）來計算資產之風險係數；在準備金風險以及自留保費收入風險則依照美國RBC制度之原始公式重新計算得來，惟準備金風險部分實因資料取得限制無法順利求出，為求模型完整性此部分本論文以財政部草案取代之；而於自留保費收入風險方面是採險種別及公司別。 研究結果發現：台灣產險的風險係數確實和美國產險的風險係數是有相當的差異，並且須根據台灣產業的經驗及配合我國的社會、經濟、投資環境並經由實際的運算才能得到適切的風險係數；而以論文所建立之RBC模型試算於各公司之風險基礎資本比則多有偏低之情形。 / Legislative Yuan has pass the draft of Insurance Law on June 26, 2001. In order to strengthen insurance regulation mechanism and to protect the insureds' benefit, the Risk-based Capital will be implemented in Taiwan Insurance market in 2003. On the other way, the economic environment and investment markets in United State are different from those in Taiwan. If we directly imitate their RBC system in Taiwan, the outcome would be impractical. It not only can't regulate the insurers effectively, but also may cause huge social cost. Therefore, the purpose of the thesis is to establish a suitable risk items and suitable risk factors for Property-Liability insurance in Taiwan by our own empirical data. This study finds that risk factors are significant different between Taiwan and American for Property-Liability insurance industry. The risk factors of the RBC system in Taiwan must depend on our own empirical data. I used the RBC model built in the thesis to test every Property-Liability company in Taiwan, and found that calculated Risk-based Capital ratios were relatively low.

由於網路科技的進步 ,導致系統所需的資料不再只儲存於同一地點 , 面對分散式和主從式資料庫系統的使用日益頻繁 ,再加上現今的物件導向資料庫績效評估存在著許多的缺失包括 : 1.針對特定的應用領域 2. 針對特定的資料模型 3.測試資料庫綱目變得複雜 , 運算變得繁多 4.無法真實測出使用者應用領域的效能 .為了解決以上的問題 ,本研究擬使用物件導向系統分析方法作為使用者建構工作量模型的工具 , 發展出一個使用者需求導向的物件導向資料庫績效評估工作量模式。 另一方面 , 為了驗證所提出理論的可行性 , 我們發展了工作量模型規格書產生器的雛型系統 , 使用者只須使用視覺化的圖形符號來編輯其工作量模型 , 系統即會產生工作量模型的規格描述 , 作為建構績效評估系統之進一步開發 .在網路科技與物件導向資料庫的應用範圍愈來愈廣 , 資料日益龐大與型態日益複雜的未來 , 以使用者需求為導向的績效評估將是未來物件導向資料庫的績效評估之發展方向。 / As the improving of network technology, the data of database is no more stored on the same site. So the distributed database system is more and more popular. Existing object-oriented database benchmarks have the following drawbacks:1.They are designed to the specific domains , so the workload models of theirs are unable to fully reprent user requirements . 2. They are designed to the specific data models , and their intentions are to measure the techniques and performance of database design . 3.As the database schemes are more complicated and test operations are more myriad , it will be harder and harder for users to implement the benchmark. 4.They can not really measure the performance on the specific domains of users. In order to resolve the above problems , this thesis tries to model user's requirements workload using system analysis method . Because our database benchmark schemes and operations are derived from the user's requirements , the workload will be more consistent , more representative and more accurate and the result will be useful and meaningful to user . In order to apply the model we propose , we develop the prototype of the workload specification generator . After users have finished editing their workload model with the visual graphic notations , the system will generate workload specifications which will be used in the later phase . As the application domain of OODBMS are diverse and databases are huge , the trend of benchmarks is toward user requirement orientation in the future .

在當今競爭激烈的全球性經營環境中，許多企業在經營上均遭遇到某種程度的競爭與壓力，為了解決此種問題，它們必須從全球性經營管理的觀點來採取某些適當的策略，並且藉由資訊科技的使用以獲取關鍵性的資源，進而支援公司的全球性策略活動，以獲取競爭優勢。 　　本研究的主要目的，在於針對國內的多國籍企業，其使用行銷資訊系統的現況，做一個普遍性的調查。調查的內容包括：企業組織之策略目標、資訊部門之架構、行銷資訊系統之架構、開發方式、負責管理之單位部門、行銷資訊系統本身所包含之資訊和資訊的來源、主管常面對的決策問題與行銷資訊系統能夠支援的程度、網路行銷的使用情形.....等。此部份研究的主要目的是希望能夠從現有使用行銷資訊系統的企業中，了解此系統所存在的企業環境與背景為何、主管對於此系統的使用情形與態度等。 　　此外，本研究也將分析目前國內的多國籍企業行銷資訊系統的資訊需求。希望藉由此一深入的研究，能夠歸納出一套適用通則，使得目前與未來想要開發行銷資訊系統的企業能有所參考與依據，以期未來開發的成果能應付企業營運之需，提昇企業的經營績效，進而成為企業的一個競爭利器。 / There are many firms facing operational pressures from the global business environment. For the sake of dealing with such dilemmas, these firms must adopt strategies with a global perspective and utilize information technology to gain competitive advantages. 　　The purpose of this thesis is to determine the overall status of marketing information systems (MkIS) for multinational corporations in Taiwan through empirical study. Several aspects of marketing information system usages are described, including strategic goals, organizational architecture, development of system effectiveness, managing departments, information categories, information sources, decision content, and the scenarios for network marketing utilization. 　　This thesis further attempts to establish feasible recommendations for these marketing information systems' critical information elements by analyzing current marketing information requirements for multinational corporations in Taiwan. It is hoped that multinational corporations seeking to undertake successful MkIS development will benefit from recommendations proposed herein, and that these suggestions will help those companies to eventually establish greater operational effectiveness and competitive advantages.

證券信用交易在我國雖行之有年，然而，自民國69年復華證券開辦股票融 資融券以來，信用交易之範圍仍僅侷限於有價證券之融資融券，直到近幾 年有關融資融券的各項規定才逐漸放寬，融資融券的工具也日漸增加。在 此同時，有關信用交易的融資成數與融券保證金比率調整之規定也有重大 變革，由以往主管當局視市場狀況調整，改變為依財政部於民國77年 11月10日頒布的「證券融資比率及融券保證金成數調整參考指標」，而本 研究之目的有三，即：一、探討調整融資比率與融券保證金成數對台灣股 市長期與短期結構之影響：二、釐清制定「證券融資比率及融券保證金成 數調整參考指標」是否具有實務上之意義，符合政策之需求？以供決策當 局參考；三、融資融券比率參考指標之調整，反應在不同類股、不同產業 類股之分類上，對股價指數與成交量是否有不同程度之影響？本研究所涵 蓋之研究期間，係自民國76年1月1日起至81年12月31日止，共計六年。本 研究採用之研究方法包括統計分析與實地訪談，經過實證分析結果，得到 以下兩點結論：一、在長期的觀察方面，制定「證券融資比率及融券保證 金成數調整參考指標」對臺灣股市的長期結構（包括總市場加權股價指數 、成交總股數、不同類別指數、成交總股數、產業別股價指數、融資金額 及融券股數等）雖有影響，但在研究限制下，未能有效加以衡量出來。二 、在短期的觀察方面，制定「證券融資比率及融券保證金成數調整參考指 標」對臺灣股市的短期結構（包括總市場加權股價指數、成交總股數、不 同類別指數、成交總股數及產業別股價指數等）雖有影響，但影響的效果 卻隨著政策公告實施、第一次修訂、第二次修訂而效果日減。

歐盟保險業新監理架構Solvency II 於第5 次量化衝擊研究完成後計畫將在近年正式施行，我國保險業監理制度是否朝採用Solvency II 架構的方向前進仍未為定論，但必頇先行瞭解採行此制度可能對業界造成的影響。 本研究以2010 年8 月時CEIOPS 對Solvency II 所進行的第5 次量化衝擊研究QIS5 設立的標準與原則，對公司的資產與負債做假設後，以公帄價值法衡量壽險公司各部位資產位與負債，包括準備金的公帄價值衡量，並利用QIS5 所提供之計算工具標準法計算四家台灣壽險公司在2009 年底時的清償資本要求SCR。而QIS5 是在金融風暴後不久，當時環境使得利率極低，為了估算在利率環境較正常的情況下，本研究以2007 年底之利率做敏感度分析，重新計算各公司之資產與負債狀況與清償資本要求SCR。 研究結果發現在本研究假設下，負債面的準備金提存不足，保險公司以經濟 資本角度來衡量已經屬於破產狀態。投資型分離帳戶以外的準備金計算與目前準備金計提的方式除了頇以公帄價值衡量保險責任的最佳估計外，另外需要計提風險邊際，此數額約為最佳估計總額的12.4%至30.2%，保險公司自有資本不足有很大的因素是由於此部分準備金的計提。 也發現所計算出的SCR 中所最大的比率為利率風險或匯率風險，在假設以較 高利率環境做敏感度分析後發現壽險公司淨值仍然為負數，且所需要的SCR 與之前所得結果相差不大，顯示壽險公司負債部位對利率敏感度相當高，即使曝險部位變少，對於未來的利率變動仍需要準備相當大的資本以防範虧損。 / After the completion of the Fifth Quantitative Impact Study (QIS5) for the new insurance industrial regulation framework- Solvency II, European Union planned to implement the project in few years. No matter that the regulatory system of insurance industry in Taiwan will follow the trend or will not, it is a must that we should estimate the impacts on the whole industry before making the decisions. This study have an aim to estimate the Solvency Capital Requirements of 4 life insurance companies in Taiwan in the same principles with QIS5, which were took place in August 2010 by CEIOPS. In order to calculate the SCR, we made a lot of hypotheses and then estimated the fair value of the company assets and liabilities, including the fair value of technical provision. By means of the calculating helpers provided by CEIOPS used in QIS5, we found out the SCRs of these companies when they were on 31 December 2009. Then we performed the sensitivity analysis by the different interest rate which is based on the data on 31 December 2007, and recalculated the SCRs of the companies. This study had conclusions that the technical provisions were not sufficient to fulfill the obligations in aspect of the economic value. The surplus of companies were exhausted, because the technical provisions increased by fair valuation. Also, the heavy loadings of risk margins as 12.4% to 30.2% of the best estimates were the important reason of the negative own fund. We found that the capital requirements of interest risk and currency risk took great percentages of total SCRs. And the SCRs will not reduce in great amount caused by technical provisions reduced in the situation that interest rate come back to the level in 2007. It showed that the SCRs had great sensitivity to the interest risk and insurance companies should prepare sufficient own fund to prevent financial crisis caused by interest rate shock.

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

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

No description available.