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.

Movies and the Enchanted Mind : Emotional Comprehension and Spiritual Meaning Making Among Young Adults in Contemporary Sweden

The outcome of an empirical audience study in Sweden including questionnaires, focus groups and ten in-depth individual interviews discussing favorite films supports claims about viewers as active and playful (cf. Frampton 2006, Hoover 2006, Plantinga 2009). The soft side of mediatization processes is illustrated showing young adults experiencing enchantment through films (Jerslev 2006, Partridge 2008, Klinger 2008, Oliver & Hartmann 2010). The outcome is in line with a growing number of empirical case studies which support conclusions that both thinking and behavior are affected by film watching (Marsh 2007, Suckfüll 2010, Oliver & Hartmann 2010, Axelson 2014). The results of the interviews exploring specific scenes of idiosyncratic relevance support theories about fiction films as important sources for moral and spiritual reflection (Partridge 2004, Zillman 2005, Lynch 2007, Plantinga 2009).  The concept thick viewing is proposed for capturing these moments of film experience when profound and enchanted emotional interpretations take place.

The Importance of Work-Life Balance Opportunities and Support from the Perspective of Nursing Stu-dents in Dalarna, Sweden

There is a shortage of nurses leading to challenges in recruitment in Sweden and many other countries. Especially for less populated regions recruitment can be chal-lenging. Nurses often face difficulties with work-life balance (WLB). This study aims to identify the importance of WLB opportunities and support that make a work-place attractive from the perspective of nursing students studying in Dalarna. A questionnaire was distributed via email to 525 students enrolled in the nursing bach-elor program at Dalarna University. They were asked to rate the importance of 15 sub questions regarding WLB opportunities and support. These sub questions were asked in order to analyze the importance of 15 components regarding WLB oppor-tunities and support. 196 students (37 percent) answered the questionnaire. Three WLB components, working from home, childcare and rooms for breastfeeding, were found to be not important to nursing students studying in Dalarna. This was reason-able due to the profession of nursing and the WLB support provided by the Swedish government. Cultural factors, such as the organization being positive towards using WLB opportunities and support, were more important than structural factors, such as the possibility to work part-time. Moreover, to have a manager that is supportive towards using WLB opportunities and support was found to be the most important factor and having workplace practical support such as childcare was found least im-portant. Furthermore, contrary to the expected results, no statistical significance was found on the influence on the importance of all combined relevant WLB opportuni-ties and support by the sociodemographic variables; gender, semester of studies, age, having children, months of work experience and work experience in the healthcare sector. However, nine individual components were found to be influ-enced by one or more sociodemographic variables. Therefore, some recommenda-tions on how to target specific groups of individuals were made. However, the con-clusion of the study is that, regardless of the sociodemographic variables and gov-ernmental support, organizations should offer new nurses opportunities and support to gain a balance between work and life, especially in terms of cultural factors.

Should I stay or should I go – Factors associated with hospitalization risk among older persons in Sweden

An increasingly older population will most likely lead to greater demands on the health care system, as older age is associated with an increased risk of having acute and chronic conditions. The number of diseases or disabilities is not the only marker of the amount of health care utilized, as persons may seek hospitalization without a disease and/or illness that requires hospital healthcare. Hospitalization may pose a severe risk to older persons, as exposure to the hospital environment may lead to increased risks of iatrogenic disorders, confusion, falls and nosocomial infections, i.e., disorders that may involve unnecessary suffering and lead to serious consequences. Aims: The overall aim of this thesis was to describe and explore individual trajectories of cognitive development in relation to hospitalization and risk factors for hospitalization among older persons living in different accommodations in Sweden and to explore older persons' reasons for being transferred to a hospital. Methods: The study designs were longitudinal, prospective and descriptive, and both quantitative and qualitative methods were used. Specifically, latent growth curve modelling was used to assess the association of cognitive development with hospitalization. The Cox proportional hazards regression model was used to analyse factors associated with hospitalization risk overtime. In addition, an explorative descriptive design was used to explore how home health care patients experienced and perceived their decision to seek hospital care. Results: The most common reasons for hospitalization were cardiovascular diseases, which caused more than one-quarter of first hospitalizations among the persons living in ordinary housing and nursing home residents (NHRs). The persons who had been hospitalized had a lower mean level of cognitive performance in general cognition, verbal, spatial/fluid, memory and processing speed abilities compared to those who had not been hospitalized. Significantly steeper declines in general cognition, spatial/fluid and processing speed abilities were observed among the persons who had been hospitalized. Cox proportional hazards regression analysis showed that the number of diseases, number of drugs used, having experienced a fall and being assessed as malnourished according to the Mini Nutritional Assessment scale were related to an increased hospitalization risk among the NHRs. Among the older persons living in ordinary housing, the risk factors for hospitalization were related to marital status, i.e., unmarried persons and widows/widowers had a decreased hospitalization risk. In addition, among social factors, receipt of support from relatives was related to an increased hospitalization risk, while receipt of support from friends was related to a decreased risk. The number of illnesses was not associated with the hospitalization risk for older persons in any age group or for those of either sex, when controlling for other variables. The older persons who received home health care described different reasons for their decisions to seek hospital care. The underlying theme of the home health care patients’ perceptions of their transfer to a hospital involved trust in hospitals. This trust was shared by the home health care patients, their relatives and the home health care staff, according to the patients. Conclusions: This thesis revealed that middle-aged and older persons who had been hospitalized exhibited a steeper decline in cognition. Specifically, spatial/fluid, processing speed, and general cognitive abilities were affected. The steeper decline in cognition among those who had been hospitalized remained even after controlling for comorbidities. The most common causes of hospitalization among the older persons living in ordinary housing and in nursing homes were cardiovascular diseases, tumours and falls. Not only health-related factors, such as the number of diseases, number of drugs used, and being assessed as malnourished, but also social factors and marital status were related to the hospitalization risk among the older persons living in ordinary housing and in nursing homes. Some risk factors associated with hospitalization differed not only between the men and women but also among the different age groups. The information provided in this thesis could be applied in care settings by professionals who interact with older persons before they decide to seek hospital care. To meet the needs of an older population, health care systems need to offer the proper health care at the most appropriate level, and they need to increase integration and coordination among health care delivered by different care services.

Conditions for Teaching and Learning in Religious Education (RE) : Perspectives of Teachers and Pupils at the Beginning of the 6th Grade in Sweden

In this article empirical findings from interviews with teachers of three classes of 12-year-old pupils are presented, together with questionnaire-responses from these 54 pupils. The interviews focus on teaching aims for Religious Education (RE), a subject that in Sweden, besides dealing with religion, also explores other kinds of beliefs, ethics and life questions. In the questionnaire the pupils are asked to solve four RE tasks with content that is central from a Swedish curriculum perspective. The research involves pupils at the beginning of the sixth grade and the purpose of this article is to look at the teachers’ aims and the pupils’ responses, and consider what these may indicate about conditions for teaching and learning RE in these classes. The findings show that the perspectives of the pupils at the beginning of the sixth grade seem to be rather far from the expectations of the RE syllabus. The pupils’ statements are rather vague with regard to religion as a phenomenon and there are few examples of pupils interpreting religious symbols in a way that is useful in further analysis. While existential and ethical plots, messages and point of views are comparatively easy to describe, it is harder to express multiple perspectives, reasons, comparisons and questions. A problem for the teachers in developing the perspectives of their pupils is that they find it hard to say what kind of general difficulties pupils have in RE, a fact that makes it hard to direct the teaching. Another challenge is that the teachers’ RE-aims are rather overarching and primarily related to fostering fundamental values. What improves the conditions for teaching and learning is the teachers’ concern for the pupils and their relationships with the teacher and with each other, a factor which is of vital importance for learning and which can also be used as a specific teaching method in subject matter education.

Citizenship education, national identity and political trust: The case of Sweden

The challenging effects of globalization upon the nation-state have been a recurrent theme in the social science discourse since the 1990’s. Nationally organized education is also seen as challenged by new demands originating from globalization. In this article it is argued that ‘nation-state’ and ‘national identity’ are highly relevant concepts when discussing a citizenship education that seeks to develop a civic ethos with, potentially, a global reach. It is further argued that the understanding of such an ethos would benefit significantly from incorporating the role of political trust since trust has been identified as a main feature of the social capital that makes democracy work. Three themes are brought together: national identity and identification, the importance for democracy of political trust and the challenges citizenship education face when carried out in a national context but intended to manage issues that go far beyond the reach of the nation-state. The importance of citizenship education is discussed using recent research on the Swedish citizenship education classroom.

Comply-or-explain in Sweden : A study on the quality of non-compliance explanations

Purpose: The purpose of this study is to examine the effectiveness of the comply-or-explain principle in Sweden to determine if the flexible approach is functioning as in-tended. Research design: This paper scrutinizes the quality of the explanations with respect to the Swedish Corporate Governance Code. A quantitative research with a cross-sectional design has been performed and the data collection covers 241 companies listed on Nasdaq OMX Stockholm for the fiscal year of 2014. The secondary data has been gathered from corporate governance reports of the researched companies and analysed by using a tax-onomy of explanations. Findings: The report demonstrates that the comply-or-explain principle in Sweden is effective. A clear majority of the explanations, 71,8%, were deemed as informative, mean-ing that a large proportion of the Swedish firms are utilizing the flexible approach in an effective manner. However, one out of four explanations were classified as insufficient and we have thus provided recommendations in order for the code to become even more effective. Contribution: Our findings provide insights on how the comply-or-explain principle works in a country that is supposed to be a leading example of how the comply-or-explain approach should be implemented. This study should be of significance for policy makers considering that we have outlined how the principle works and provided recommenda-tions on how the Swedish Corporate Governance Code can be improved. Value: Our findings demonstrate that companies listed on Nasdaq OMX Stockholm pro-vide high quality explanations that can serve as an inspiration for companies listed in other countries. Furthermore, the results indicate that managers are likely to act within ethically desired norm. Considering the social implications, as Swedish firms are informative in terms of explanations, it minimizes the risk of firms acting dishonestly.

Inter-industry differences in local banks' effect on new firm formation : A regional study of entrepreneurship in Sweden

Formation of new firms is important, since new firms create jobs and economic growth. When entrepreneurs lack the financial resources which are needed to start a firm, they often turn to banks to borrow money. Previous research has shown that relationships between banks and new business borrowers most often are local and that the dependence on banks differs across industries. In light of this, the purpose of this paper is to investigate if local access to banks has a stronger relationship with the rate of new firm formation in some industries than in others. Based on cross-sectional data on all Swedish municipalities in 2009, a series of OLS regressions are estimated to test if variables used to describe the bank market in a municipality are related with the new firm formation rate, both in total and in different industry categories. The results show that the number of bank branches per capita is positively related with the total new firm formation rate. In regards to the inter-industry differences, the findings indicate that local access to banks is more important for new firm formation in some industries than in others. 

TROMBONE MUSIC OF SCANDINAVIA: A STUDY OF TROMBONE SOLO AND CHAMBER WORKS FROM SWEDEN, NORWAY, AND DENMARK

This dissertation project aims to establish Scandinavian trombone solo and chamber works as a major contribution to the trombone repertoire. From the late 19th century to modern day, Scandinavian composers have produced a steady output of trombone works of substantial musical quality. Deep-rooted in the traditions of strong military wind bands, Scandinavia has also produced an unusual number of trombone virtuosos, ranging from those holding positions in leading orchestras, and internationally renowned pedagogues, to trombonists enjoying careers as soloists. In this study I propose that it is the symbiotic relationship between strong performers and traditionally nationalist composers that created the fertile environment for the large number of popular trombone solo and chamber repertoire not seen in any other region besides the Paris Conservatory and its infamous test pieces. I also interpret the selected repertoire through the prism of nationalism and influence of folk music, and convey that the allure of the mystic Nordic folk influences enhances the appeal of the Scandinavian trombone repertoire to world-wide audiences and performers. The dissertation project was realized over three solo recitals, each showcasing the music of Sweden, Norway, and Denmark respectively. For each program, I looked to choose a standard work from the trombone solo repertoire, a work written for or by a native virtuoso, and a lesser-known work that warrants the attention of other performers for its musical qualities. The recital of Swedish music presented Mandrake in the Corner by Christian Lindberg, Subadobe by Frederik Högberg, A Christian Song by Jan Sandström, and Concertino for trombone and strings by Lars-Erik Larsson. The recital of Norwegian music presented Concerto for Trombone op. 76 by Egil Hovland, Ordner Seg by Øystein Baadsvik, Elegi by Magne Amdahl, and Concerto in F major by Ole Olsen. The recital of Danish music presented Rapsodia Borealis by Søren Hyldgaard, Madrigal by Bo Gunge, Romance for trombone and piano by Axel Jørgensen, Concerto for trombone by Launy Grøndahl, and Three Swedish Tunes by Mogens Andresen. Through the performance of works from these three countries, the dissertation establishes Scandinavia as a rich source of solo trombone repertoire perpetuated by nationalist composers and virtuosos, as well as providing a brief survey of Scandinavian trombone works of various instrumentation and difficulty levels to be enjoyed by student, professional, and amateur performers and their audience.

Inbound logistics, the last mile and intermodal high capacity transport – the case of Jula in Sweden

Some of the biggest challenges for intermodal transport competitiveness are the extra handling costs and pre- and post-haulage costs. This paper investigates the use of Intermodal High Capacity Transport (IHCT) for the intermodal transport chain in general and to pre-and post-haulage in particular. The aim is not only to measure the cost reductions from using larger vehicles but to understand how better management of inbound flows through increased integration of logistics processes can increase the efficiency of the last mile. The paper analyses the haulage of two 40 foot containers simultaneously when part of an intermodal transport chain. Data were collected from a demonstration project in Sweden, where permission was obtained to use longer vehicles on an approved route to and from the nearest intermodal terminal. Results indicate substantial cost savings from using longer vehicles for pre- and post-haulage. In addition, the business model whereby the shipper purchased their own chassis and permission was obtained to access the terminal after hours for collecting pre-loaded chassis brought additional cost and planning benefits. The total cost saving was significant and potentially eliminates the cost deficit associated with the last mile.

Nice work if you can get it? The changing character of academic labour in Sweden and England

This paper considers recent attempts to introduce managerial reform in higher education. In exploring the issues the paper draws on an interviewing programme conducted with female and male academics in Sweden and England responsible for delivering change: heads of department, heads of division and principal lecturers. The aim is to examine the implications for the day-to-day work of academics arising from the reforms and to consider the gender implications. The paper conceptualises the areas of academic responsibility along the following dimensions identified by the academics themselves: dog work, tough work, care work, real work and nice work. In bringing into sharper focus the harsher realities of academe, and exploring the overlap and connectivity between gender and academic labour, it is argued that intellectual labour is hard work indeed, particularly for women.

The modern state and the re-creation of the indigenous other: The case of the authentic Sami in Sweden and the white man's Indian in the United States of America

The present study comparatively examined the socio-political and economic transformation of the indigenous Sámi in Sweden and the Indian American in the United States of America occurring first as a consequence of colonization and later as a product of interaction with the modern territorial and industrial state, from approximately 1500 to 1900. ^ The first colonial encounters of the Europeans with these autochthonous populations ultimately created an imagery of the exotic Other and of the noble savage. Despite these disparaging representations, the cross-cultural settings in which these interactions took place also produced the hybrid communities and syncretic life that allowed levels of cultural accommodation, autonomous space, and indigenous agency to emerge. By the nineteenth century, however, the modern territorial and industrial state rearranges the dynamics and reaches of power across a redefined territorial sovereign space, consequently, remapping belongingness and identity. In this context, the status of indigenous peoples, as in the case of Sámi and of Indian Americans, began to change at par with industrialization and with modernity. At this point in time, indigenous populations became a hindrance to be dealt with the legal re-codification of Indigenousness into a vacuumed limbo of disenfranchisement. It is, thus, the modern territorial and industrial state that re-creates the exotic into an indigenous Other. ^ The present research showed how the initial interaction between indigenous and Europeans changed with the emergence of the modern state, demonstrating that the nineteenth century, with its fundamental impulses of industrialism and modernity, not only excluded and marginalized indigenous populations because they were considered unfit to join modern society, it also re-conceptualized indigenous identity into a constructed authenticity.^

The local dimension of employment-related welfare policy in Germany, England and Sweden

The link between work and welfare is a key pathway of modern welfare state development in Western Europe. National governments face a constant balancing act between the welfare expectations of the labour forces and the labour market liberalisation demands of the business communities. Facilitating the transit from welfare into employment has therefore become an important tool for the British, German and Swedish governments, providing labour as and when needed while keeping welfare expenditure in check. However, the approaches to organising active labour market policies are quite different, notably with regard to the territorial dimension. Although labour markets are quite diverse in all three cases, the role of local authorities, local agencies and local labour market actors from the private and voluntary sector are generally under-developed and apparently under-appreciated, but in different ways and for different reasons. The article compares current employment-related welfare provisions and approaches to develop active labour market policies in the three countries, and concludes that while certain structural and procedural similarities exist, the basic political priorities and actual support and services provided remain very far apart.

Assigning Refugees to Landlords in Sweden: Stable Maximum Matchings

This version: August 15, 2017 (original version: December 7, 2016)