Hur revisorerna ser på sig själva och sin profession har förändrats över tiden. I denna rapport utgår vi från den bild som professionen har gett av sig själva i tidskriften Balans från 1989-2011. Vi följer hur synen på professionella normer, kunskapsbas, yrkesroller, avgränsningar mot andra professioner, organisering av den professionella föreningen, självreglering och hur man ser på andra parters

The development of transparent accounting is often theoretically linked with the development of financial markets. In this paper we argue that such an understanding of transparent accounting does not necessarily consider the temporality of the historical context where transparent accounting is invented. To illustrate this argument we empirically investigate the raise of transparent accounting in S

At the intersection between industrial relations and corporate governance - i.e. board level worker representation - this paper attempts to bridge four perspectives from the industrial relations literature (unitary, pluralist, radical and egoist) by observing changes in board director perceptions over time. Empirically, a longitudinal survey (1994-2014), filled out by both shareholder- and worker-At the intersection between industrial relations and corporate governance - i.e. board level worker representation - this paper attempts to bridge four perspectives from the industrial relations literature (unitary, pluralist, radical and egoist) by observing changes in board director perceptions over time. Empirically, a longitudinal survey (1994-2014), filled out by both shareholder- and worker-

Under de senaste årtiondena har olika professioner i allt högre grad mött styrning i form av styrning med dokument eller krav på dokumentation. I en jämförelse av effekterna av denna styrform hos lärare och revisorer var ett tydligt resultat att dokumentstyrningen medfört att arbetet upplevdes som trist och meningslöst. I detta papper fördjupar vi resultaten och hur ”tråkigheten” påverkar de profe

The issue of the pro’s and coins with representatives from different interest group on corporate board is lively discussed. Will representatives from stakeholders work in the interest of the stake they represent or in the interest of the companies where they are a director? The issue has a renewed topicality as claim for e.g. consumer groups or experts on environmental issues have been raised. In

Stopover behaviour is a central element of migration strategies. But in recent geolocator studies, despite now being able to track individual songbirds during their entire migration, their stopover behaviour has received little attention. We used light-sensitive geolocators to identify the migratory routes and schedules of 12 northern wheatears (Oenanthe oenanthe) breeding in Sweden. Three geoloca

Few, if any, corporate governance related issues have been given as much research interest as ownership dispersion and ownership concentration of listed corporations: ‘Why is that some countries, such as the US and UK, has dispersed ownership of corporations listed there, while others, such as France and Germany, has concentrated ownership of corporations listed there?’. This is a question that ha

The decrease of Ortolan Bunting Emberiza hortulana inWestern Europe over the last five decades has caused seriousconcern for the survival of this species in Sweden.In order to find out the migration routes and wintering location,we equipped several males with geologgers. Ourdata show annual cycles of migrations routes, winteringgrounds and time schedules for seven re-trapped birds.The wintering ar

The repair jobs that birds have to do to maintain high quality plumage take energy and time, so should be under intense selection. Recently, we have shown that secondary moult in the Eurasian Golden Plover Pluvialis apricaria is incomplete, irregular and asymmetric between wings, and argued that this reflected their ‘relaxed’ migratory habits. On the basis of this hypothesis, we predict that relat

The purpose of this paper is to conduct an analysis of how the Code of Ethics has been used by FAR as a strategy in the history of the professionalization project of Swedish auditors from 1923-1994. Acknowledging the differences between professional development in the Anglo-Saxon countries and Continental Europe, the study contributes to nuance the theory of profession and deepen our knowledge of The paper presents an analysis of context within which FAR, the Swedish professional association representing accountants has developed and revised the Code of Ethics from 1923 to 1995. The purpose is to enhance our understanding of the choices made as to what ethical rules were verbalized or codified and the motivations behind the codification. Building on Birkett and Evans’ (2005) model for orga

Adventitious root formation is a limiting factor for vegetative propagation in apple. The molecular mechanisms underlying the rooting process are still largely unknown and need to be extensively investigated. The Adventitious Rooting Related Oxygenase (ARRO-1) has previously been isolated from apple and has been shown to be upregulated during adventitious root induction. However, the function of t

AIMS: While workplace wellness services are proactively established to improve well-being and reduce sickness absence, knowledge of reasons for using these services remains sparse. This study investigates which factors determine use of an in-house wellness service at a large organization (the Danish Police) with several departments in different geographical locations.METHODS: All potential users o

BACKGROUND AND PURPOSE: Surgical treatment of chronic acromioclavicular joint dislocations is challenging, and no single procedure can be considered to be the gold standard. In 2010, the GraftRope method (Arthrex Inc., Naples, FL) was introduced in a case series of 10 patients, showing good clinical results and no complications. We wanted to evaluate the GraftRope method in a prospective consecuti

Eps15 homology domain-containing 2 (EHD2) belongs to the EHD-containing protein family of dynamin-related ATPases involved in membrane remodeling in the endosomal system. EHD2 dimers oligomerize into rings on highly curved membranes, resulting in stimulation of the intrinsic ATPase activity. In this paper, we report that EHD2 is specifically and stably associated with caveolae at the plasma membra

A selection of searches by the ATLAS experiment at the LHC for the electroweak production of SUSY particles are used to study their impact on the constraints on dark matter candidates. The searches use 20 fb−1 of proton-proton collision data at s=8 TeV. A likelihood-driven scan of a five-dimensional effective model focusing on the gaugino-higgsino and Higgs sector of the phenomenological minimal s

Searches for new heavy resonances decaying to WW, WZ, and ZZ bosons are presented, using a data sample corresponding to 3.2 fb−1 of pp collisions at s=13 TeV collected with the ATLAS detector at the CERN Large Hadron Collider. Analyses selecting ννqq, ℓνqq, ℓℓqq and qqqq final states are combined, searching for an arrow-width resonance with mass between 500 and 3000 GeV. The discriminating variabl