特別處理(special treatment，簡稱ST )制度是中國大陸針對營運產生問題的公司，所建立的一項下市緩衝機制。本研究以1998年至2007年曾實行特別處理的134家公司為研究對象，探討ST公司重返正常市場之策略作法及其效果。 單變量分析結果顯示，成功返回正常市場之樣本公司，採行調整營業效率以及調整營運架構作法之比率高於失敗組，採行調整經營階層以及調整財務結構作法之比率則略低於失敗組。探討策略性作為與是否成功返回正常市場關聯性之迴歸結果發現，策略性作為於控制變數之外，提供增額的解釋能力。其中，調整經營階層(異動董事長或總經理)、調整營業效率(降低成本、增加收入及出售固定資產)及調整營運架構(強化資訊系統與策略聯盟)有助於ST公司返回正常市場。至於調整財務結構策略則與預期不符，對公司返回正常市場有顯著負向的影響。 / Put listed companies under special treatment (ST) is a mechanism implemented in China capital market for suspending and terminating listed companies that suffer continuous losses. Based on a sample of 134 ST firms over the period of 1998 to 2008, this research investigates the types and their related effects of turnaround strategies employed by the China ST companies. The univariable anaysis shows that the turnaround ST firms are more inclined to adopt strategies associated with operating and asset restructuring activities, while the firms failed to recover are more likely to adopt strategies related to managerial and financial restructuring activities. In the regression analysis, the empirical results show that turnaround strategies have incremental explanatory power beyond the control variables. In addition, the findings also indicate that strategies related to managerial restructuring (changes in board directors or managers), operating restructuring (cost reduction, revenue generation and sales of fixed assets) and asset restructuring (improve information system and the relationship with strategic alliance) activities contribute most to successful corporate turnarounds. However, inconsistent with the expectation, the strategy related to financial restructuring activities is negatively associated with the ST turnaround.

This study aims to determine whether pupils, students and teachers at various music schools feel that there is a difference in status between different music styles/genres, and if this has an impact on the individual level. The survey was conducted with a digital survey that was e-mailed to junior/high schools with music profile in the Stockholm area and to all the teachers and students at the Royal College of music in Stockholm (KMH). Due to low participation by students and teachers from the junior/high schools the students and teachers of KMH became the main object of the study. The results shows that a majority of the main group of this study feels that there is a difference in status between different music styles/genres. The study also shows that half of the participants believe that the difference in status affects them on an individual level. The discussion that follows the results focuses on the difference in status as a result of the education structure and therefore the normative structure of the school.

Bakgrund: En av tio grundutbildade sjuksköterskor i såväl Sverige som globalt ärmän. Sjuksköterskeyrket har sedan Florence Nightingales inträde i historien byggtpå värden som innehar kvinnligt kodade attribut. Då män befinner sig i dennayrkesroll uppstår en sorts obalans som kan beskrivas som en form av genusyrsel.Genusyrsel innebär ett behov av att stabilisera mansrollen i dennakvinnodominerade kontext. Här finns skäl att tro att olika former av särbehandlingav sjuksköterskor som är män uppkommer. En bärande del för sjuksköterskan äratt kunna ge personcentrerad vård. Detta möjliggörs genom att skapa terapeutiskarelationer till patienter. På dessa relationer kan genusstrukturer ha en påverkan.Syfte: Att undersöka upplevelser av könsbaserad särbehandling hossjuksköterskor som är män. Metod: En litteraturstudie med induktiv studiedesignoch kvalitativ metod. I resultatet har kvalitativa och empiriska studier analyseras.De har tagits fram genom systematisk litteratursökning ur deomvårdnadsorienterade databaserna CINAHL och PubMed och studierna hardärefter genomgått en kvalitetsgranskning. Ny kategorisering och tematisering avmaterialet har utförts enligt en innehållsanalys. Resultat: 14 kvalitativa studierhar analyserats och ur dessa framträdde tre teman som relaterades till syftet:“Premiering av den manliga sjuksköterskan”, ”Skeptiskt eller respektlöstbemötande” och ”Fördomar om den manliga kroppen”. Ur dessa teman framkomelva kategorier. Slutsats: Sjuksköterskor som är män upplevde särbehandling sombåde ledde till känslor av uppskattning och bekräftelse, men också känslor avutanförskap och marginalisering. Särbehandling kunde både underlätta ochförsvåra vid omvårdnadssituationer. / Background: One of ten undergraduate nurses in Sweden and globally are men.Since Florence Nightingale’s entry into history, the nursing profession has beenbased on values that hold female-coded attributes. When men are in this role, animbalance occurs, that can be described as a form of gender dizziness. This implies a need to stabilize the male role in this female-dominated context. There isreason to believe that different types of special treatment of male nurses occur. Acrucial part of the nursing profession is to be able to provide person-centered care.This is made possible by creating therapeutic relationships with patients. Genderstructures can affect these relationships. Aim: Explore male nurses’ experiencesof gender based special treatment. Method: A literature review with an inductivestudy design and qualitative method. Qualitative and empirical studies wereanalyzed in the result. They were found through a systematic literature search inthe nursing-oriented databases CINAHL and PubMed. Thereafter they underwenta quality review. The material was thereafter categorized and thematizedaccording to a content analysis. Result: 14 qualitative studies have been analyzedand three themes related to the aim emerged: “Rewarding of the Male Nurse”,“Skeptical or Disrespectful Treatment” and “Prejudices About the Male Body”.From these themes, 11 categories emerged. Conclusion: Male nurses experiencedspecial treatment that led to feelings of appreciation and affirmation, but alsofeelings of alienation and marginalization. Special treatment could both facilitateand complicate nursing situations.

In today’slabor market there’s a distinct sectioning between the sexes where some of the labors are seen as more manly, while other labors are seen as typically female. But if you were to compare todays situation with how it once was there a clear pattern showing that more women and men are working in a labor dominated by the opposite sex. The aim of this study was to investigate the wat women experience the demands and expectations placed on them in the construction industry. Our study will shed light on how women in the construction industry feelthey are treated by their male colleagues, the demands placed on them and which expectations their colleagues andmanagers have on them.The theoretical framework for the study consisted ofYvonne Hirdmann’s gender system (1998), Lena Abrahamsson’s theory of restoration (2000), Mia Hultin’s the glass ceiling (2003) and Charlotte Holgersson’s theory of homosociality(2003). The study was conducted with a hermeneutic approach where six women working in the construction sector were interviewed.The main interpretation of the study show that the majority of womenbelieve that they are treated well, but that there is a kinshipamong their male colleagues, which is difficult to penetrate.

中國證監會於1998年設置特別處理政策（special treatment policy, ST）以管理上市公司是否得持續保有上市的狀態，在該制度下，上市公司如果連續報導二年虧損，其股票將被標記「特別處理」。為了瞭解中國證券市場避免虧損的盈餘管理現象是證券市場誘因或是ST政策誘因所致，本文以ST監管政策的臺灣證券市場為對照樣本，以檢視ST政策影響中國上市公司盈餘管理的證據。主要研究結果為： 一、不論是臺灣上市公司或中國上市公司，都可以很清楚的看到在0%附近出現了明顯的跳動，都有為了避免虧損的盈餘管理現象。 二、中國大陸證券市場在1998年特別處理制度實施後，小額利潤佔利潤公司家數比例與小額虧損公司佔虧損公司家數比例之差異比呈現顯著上升趨勢，足見有比較多的公司會操弄盈餘通過零盈餘的門檻。 三、在排除非ST政策環境下所固有的避免虧損之證券市場誘因盈餘管理現象後，中國證券市場的差異比仍明顯集中於0%上方，這種避免虧損的嚴重傾向說明了ST監管制度為中國大陸上市公司避免虧損盈餘管理的政策誘因。

Denna uppsats avser att fokusera på kvinnor i mansdominerade branscher, i synnerhet inom byggbranschen för att göra en avgränsning. Vi vill se vilka upplevelser kvinnor i en mansdominerad bransch har kring ledarskap bland män. Detta på grund av att arbetsdelningen som existerar på arbetsmarknaden många gånger har bidragit till svårigheter för kvinnor att avancera sig till chefspositioner i arbetslivet. Både under proceduren till att nå en chefsposition men även under den tilldelade tjänsten som chef, stöter kvinnliga chefer på svårigheter i sin roll. Vi har av avsikt att belysa eventuella hinder som uppstår för kvinnliga chefer på mansdominerade yrken på grund av deras kön. Detta genom att testa våra utvalda teoretiska perspektiv och begrepp och för att se om det råder ojämlikhet på grund av kön, homosocialitet, glastak samt glashiss. Kvalitativa intervjuer utfördes och utifrån våra fyra intervjupersoners uttalanden fick vi fram ett resultat som gav oss svar på våra frågeställningar kring kvinnliga chefer i ett mansdominerat yrke. Resultatet tyder på att majoriteten av våra intervjupersoner än idag upplever mer särbehandling och hinder än möjligheter på den mansdominerade branschen de befinner sig i, på grund av att de är kvinnor. Dock upplevs känslor av att det är mer jämställt numera, i jämförelse med tidigare decennier. Därmed har vi utifrån våra intervjupersoner kunnat konstatera att problematiken i våra utvalda teoretiska perspektiv förekommer ännu i dagens samhälle och i Sverige som betraktas som ett civiliserat samhälle. Problematik i form av hinder, särbehandling samt orättvisan mellan olika kön där kvinnor är underordnade män.   Nyckelord: Könsroller, genussystem, glastak, glashiss, glasklippa, kvinnlig ledare/chef, mansdominerat yrke, särbehandling, segregerad arbetsmarknad, upplevelse. / This essay refers to have its focus on women in male-dominated industries, especially within the construction industry to make a differentiation. We want to see what kind of experience women in a male-dominated industry have around leadership among men. Therefore, the separation existing in the work environment has brought difficulties for the women to advance to manager rolls in their work-life. Women encounter difficulties in their role as a manager also during the procedure to reach an executive position. We have the motive to clear obstacles that eventually come up for female managers in male-dominated professions due to their gender. By testing through our selected ideal point of view and term, to see if it counsels the inequality that exists between the two genders and homosociality, also when it comes to the glass ceiling. When evaluating numbers of interviews that were set up with four different people, their responses guided answers to questions regarding female managers in a male-dominated industry.  The results indicate that the majority of our numbers still experience more privileges and barriers than opportunities in the male-dominated industry that they occupy themselves in, because of their gender as females. However, feelings are felt that it is more equated nowadays compared to previous decades. We are able to conclude from our interviewers that the issue in our ideal point of view still exists in today's world, even in Sweden's civilized society, Through different obstacles, special treatments, and injustice between different sexes, women end up being subordinate to men. Key Words: Gender roles, gender system, glassceiling, glass elevator, glass cliff, female manager, man dominated, special treatment, segregated labor market, experience.

摘要 本文主要檢視中國大陸連續虧損公司面臨下市緩衝機制壓力時之盈餘管理行為。本文所謂的下市緩衝機制係指特別處理(簡稱ST)與特別轉讓(簡稱PT)的管制。具體而言，ST管制要求連續兩年虧損的公司，必須冠上ST標記，漲跌幅限制為5%(一般股票為10%)，中報需審計；PT管制要求連續三年虧損的公司，必須冠上PT標記，同樣有停板限制，僅允許週五交易。ST與PT管制設計原意係希望提高整體市場新陳代謝與營造理性投資的環境，但盈餘基礎的本質與保守的配套措施反而衍生盈餘管理與投機炒股。此下市緩衝機制實質之經濟後果為管制機關與投資大眾高度關注，但過去相關研究相當有限，本文希望藉由下列研究問題的探索以補充文獻缺口。 第一，中國大陸上市公司面臨下市緩衝機制漸進懲處時，管理當局如何進行盈餘管理以因應連續虧損門檻？第二，各群虧損公司次年扭虧次數與盈餘管理行為差異為何？第三，零損失的法規門檻如何引發盈餘分配的特殊型態；操控前盈餘與盈餘管理關係為何？ 依據1998年至2000年267家虧損公司樣本，實證結果簡要彙總如下：第一，虧損公司裁決性應計數字(營業外所得)顯著降低盈餘，特別在虧損第一個年度，此結果顯示管理當局意圖儲存盈餘以因應未來更嚴格制裁之緩衝。第二，ST股與PT股盈餘劇烈震盪，其盈餘型態分別呈現V字型與W字型。第三，1998與1999年連續三年虧損的公司次年扭虧百分比小於其他虧損公司；但2000年結果相反。主要理由乃中國證監會於2001年2月22日要求PT股在未來一年扭虧(過去為三年)，否則必須下市。第四，虧損公司次年盈餘分配集中於略高於零損失門檻的區間，隱含實質小虧的公司預支未來盈餘，實質大盈的公司儲存本期盈餘的可能性。第五，虧損公司次年扭虧時，操控前盈餘與盈餘管理呈現負向關係，且操控前盈餘越小的組別其盈餘管理越大。但持續虧損公司操控前盈餘與盈餘管理的關係並沒有系統性的結論。 本文實證結果顯示，中國大陸下市緩衝機制由於仰賴會計基礎管制，衍生相當普遍的盈餘管理行為。建議中國證監會應在下市決策中考量非盈餘資訊，投資大眾亦應關注盈餘以外的訊息以避免功能固著的迷失。 / Abstract This study investigates earnings management of Chinese listed companies subject to delisting buffer mechanism for reporting losses for consecutive years. The delisting buffer mechanism in China means Special Treatment (ST) and Particular Transfer (PT) regulations. Specifically, it requires that companies with two and three consecutive losses be labeled as ST shares and PT shares respectively. ST shares are subject to 5% price limits (one half of common shares) and their interim reports should be audited. PT shares are also subject to price limits and they are allowed be traded only on Friday. Although these regulations originally aim to maintain market’s metabolism and foster rational investment environment, their earnings-based nature and conservative schemes are likely to induce pervasive earnings management and speculation. Their economic consequences are a source of concern by regulators and investors, but previous study is relatively limited. Thus, this paper explores the following research questions to fill this void. First, how do Chinese listed firms manage earnings in response to consecutive loss thresholds, while facing the progressive sanctions of the delisting buffer mechanism? Second, what differences in positive earnings frequencies and earnings management exist among different group of loss firms in the following year? Third, how does the zero-loss regulatory threshold induce specific types of earnings distribution, and what relationship can be found between pre-managed earnings and earnings management? Based on a sample of 267 loss firms from 1998 to 2000, the empirical results are briefly summarized as follows. First, discretionary accruals (nonoperating income) of loss firms show significant earnings decreases, especially in the initial loss year, which is consistent with managerial incentives to save earnings for future more severe regulations’ cushion. Second, ST shares and PT shares experience large earnings volatility, and the patterns of ST shares and PT shares’ earnings generally look like V and W respectively. Third, percentage of positive earnings of firms with 3-year losses in the following year is less than that of other loss firms in 1998 and 1999, but more than in 2000. The underlying reason is the Chinese Securities Regulatory Committee requires PT shares have positive earnings within the next year rather than next three years after Feb 22, 2001, otherwise they are delisted. Fourth, earnings distribution of loss firms heavily clusters slightly above zero-loss threshold in the following year, which implies firms with small latent losses likely to borrow future earnings and firms with large latent earnings likely to save current earnings. Fifth, the pre-managed earnings and earnings management for loss firms reporting profits in the following year are negatively correlated. Furthermore, the smaller the pre-managed earnings are, the larger the earnings management is. However, the data reveal no systematic relationship between pre-managed earnings and earnings management for firms with persistent losses. Overall, the empirical results indicate that China’s delisting buffer mechanism, relying mainly on accounting-based regulation, induces pervasive earnings management. The findings therefore suggest that the Chinese Securities Regulatory Committee should consider non-earnings information into delisting decisions and investors look beyond bottom-line to avoid functional fixation.

<p>Denna uppsats handlar om den svenska Försvarsmaktens jämställdhetsmål som har satts upp för att främja jämställdheten och på sikt få in fler kvinnor i organisationen. Mer specifikt handlar uppsatsen om hur kvinnorna inom Försvarsmakten anser att dessa jämställdhetsmål efterlevs. Uppsatsen baserar sig på intervjuer med tre kvinnliga yrkesofficerare som får ge sin syn på livet i och runt det militära samt på försvarets jämställdhetsarbete och hur det påverkar dem. Resultaten jag kommer fram till i denna uppsats är att Försvarsmakten för dessa tre kvinnor är en bra arbetsplats för dem, oavsett deras individuella livssituationer, men att det fortfarande finns en hel del att jobba på vad gäller jämställdhetsmålen.</p> / <p>This thesis is about the Swedish armed forces and the equality goals which have been established to give equal opportunities between the sexes and to encourage more women to join the armed forces. More specifically this study is about the women of the armed forces and whether they believe that these equality goals have been achieved or not. The thesis is based on interviews with three female officers employed by the Swedish armed forces. They answered questions regarding their experiences of the equality goals and about their day to day life regarding their job as well as questions about their social life. The conclusion of this thesis is that the armed forces in general seem to be good employer regarding equality, regardless of the women’s individual lifestyles, but that there is still work to do regarding the equality between the sexes.</p>

This thesis is about a special type of institutional treatment called family-work. It can be described as different ways to involve the families of the youth in their treatment programme. The locus of the study are special treatment homes which provide treatment for youth with serious social and behavioural problems. The study concerns three units at three institutions. The thesis has a qualitative and interpretative approach with using of observations, field studies, combined with interviews and field notes. The study focuses at the pre-conditions for the local "family projects" run by the care workers. With "project" means a process where different actions take place. The Theory of Action concept facilitates the understanding of these types of process and the importance of the internal(subjective) and external(objective) conditions in proportion to the space of action. Several local conditions influenced the pre-requisites for the staff to be able to carry out a "family project" and decide how to realize an intention. Important conditions were commissions given by the social services and the treatment focus at the units. The units are functioned as kinds of overall social "project contexts" with four basic characteristics: the treatment focus and structure, the professionalism and the organisation of the work. The conclusion from the study is that none of the "project contexts" at the three units provided good pre-requisites for family-work. "Family projects", realised by care workers were however professional and seem to have helped both the parents and the young persons, but "the project" were, in total, relatively few. It appeared that a successfully completed "family project" is the last step in a long process in which many different conditions contribute to the destiny of the "project". A clear family focused structured treatment at a unit can provide the employees with good conditions for realising the opportunities they see for working with families.

Denna uppsats handlar om den svenska Försvarsmaktens jämställdhetsmål som har satts upp för att främja jämställdheten och på sikt få in fler kvinnor i organisationen. Mer specifikt handlar uppsatsen om hur kvinnorna inom Försvarsmakten anser att dessa jämställdhetsmål efterlevs. Uppsatsen baserar sig på intervjuer med tre kvinnliga yrkesofficerare som får ge sin syn på livet i och runt det militära samt på försvarets jämställdhetsarbete och hur det påverkar dem. Resultaten jag kommer fram till i denna uppsats är att Försvarsmakten för dessa tre kvinnor är en bra arbetsplats för dem, oavsett deras individuella livssituationer, men att det fortfarande finns en hel del att jobba på vad gäller jämställdhetsmålen. / This thesis is about the Swedish armed forces and the equality goals which have been established to give equal opportunities between the sexes and to encourage more women to join the armed forces. More specifically this study is about the women of the armed forces and whether they believe that these equality goals have been achieved or not. The thesis is based on interviews with three female officers employed by the Swedish armed forces. They answered questions regarding their experiences of the equality goals and about their day to day life regarding their job as well as questions about their social life. The conclusion of this thesis is that the armed forces in general seem to be good employer regarding equality, regardless of the women’s individual lifestyles, but that there is still work to do regarding the equality between the sexes.