Internal Control application : Empirical evidence from Sweden

Aim The aim of this study is to explore based on internationally recognised frameworks: 1. how internal control structures are applied in Sweden among different sectors; 2. how organizational size and environment affect internal control structures; and 3. the impact of internal control structures on organizational performance. Methods A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes, and different choices of listing in the stock exchange market. Person’s correlation analysis was then used to explore possible correlations between external environmental factors and internal control structures, and internal control structures and organizational performance. Lastly, a structural model was built to measure the impact of internal control structures on organizational performance. The measurements of internal control structures and organizational performance are based on COSO framework’s principles and objectives. Results This study gives an insight on how internal control structures are applied across industrial sectors in Sweden, with financial institutions and manufacturing organizations having notably higher levels of internal control structures. Additionally, it provides evidence of the impact external environmental factors have on internal control structures. Furthermore, it shows that organizations that are listed in the Swedish stock exchange market have an equivalent level of internal control structures to those registered in the American stock exchange market. In contrast, organisations that are not listed in the stock exchange market have a notably lower level of internal control structures. Lastly, it illustrates the positive impact the presence of internal control structures has on organizational performance. 3 | P a g e Conclusion The results highlight a crucial role the supervisory authority Finansinspektionen (FI) has in regulating the Swedish financial market. They also show that the stability of the Swedish business environment has had a positive impact on the level of internal control structures.

Videography as production nexus : digital film cameras, media mangement and the distribution of creativity

This thesis is about new digital moving image recording technologies and how they augment the distribution of creativity and the flexibility in moving image production systems, but also impose constraints on how images flow through the production system. The central concept developed in this thesis is ‘creative space’ which links quality and efficiency in moving image production to time for creative work, capacity of digital tools, user skills and the constitution of digital moving image material. The empirical evidence of this thesis is primarily based on semi-structured interviews conducted with Swedish film and TV production representatives.This thesis highlights the importance of pre-production technical planning and proposes a design management support tool (MI-FLOW) as a way to leverage functional workflows that is a prerequisite for efficient and cost effective moving image production.

Integration eller illusion : et deviance-perspektiv

Integration or illusion – a deviance perspective Denmark experienced one of its most successful periods of economic growth in 2004– 2008 with a tremendous reduction of unemployment, which in June 2008 was around. 1.5 percent, far below the expected level of structural unemployment. In the wake of this development the lack of utilization of migrants’ educations and skills became, once again, a core concern. The political, societal and academic debate followed to a great extent the traditional top-down approach to the problem and revolved around two axes: 1. How effective the labour market was/is to make use of migrants’ skills. 2. Whether there were patterns of over-education as expression of institutional and societal discrimination. The focus of the present study is, however, quite different: We examine the pattern of deviance in relation to labour market participation (not integration), and instead of searching for explanations for the lack of integration, we attempt to identify and explain the deviance pattern as a product of institutionally inherent possibilities and barriers on the one hand and articulating immigrants as rational actors (not victims) on the other. We argue that deviance is not only a more fruitful theoretical and analytical framework than integration and discrimination. Taking departure in empirical evidence on immigrants’ preferences and behaviour as bounded rational actors, and how they actually articulate their everyday life practical experiences, including adjustment of what they want and what they can, the deviance perspective, we believe, also reduces the theoretical and normative biases, that characterises the discrimination and integration framework, and provide more reliable explanations. 

Har den interna demokratin i politiska partier försämrats över tid?

Has intra-party democracy deteriorated over time? A widely held view in contemporary party research is that intra-party democracy, especially in traditional mass parties, has deteriorated in the age of the cartel party. This common assessment, however, relies on insufficient empirical evidence, and is scrutinized in the article. The notion of a gradual progress towards the cartel party implicitly shares common characteristics with the classic theory of Michels. In order to investigate the actual fate of intra-party democracy, central aspects of Michels theory are explored over time in a critical case, namely the Swedish SAP. If intra-party democracy is declining, this tendency should be most likely to be observed in this case. Two internal decision-making processes, surrounding two major pension reforms – one expansion in the 1950’s and one retrenchment in the 1990’s – are compared based on criteria deducted from Michels. Instead of finding a decline in intraparty democracy, the results conclusively demonstrate major improvements.