Dissertations / Theses: 'New institutional theory'

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Nhundu, Kenneth. "Effectiveness of irrigation water management institutions in Zimbabwe: a new institutional economics theory approach." Thesis, University of Fort Hare, 2013. http://hdl.handle.net/10353/d1006784.

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Despite considerable advances in technology across the world, some scholars (Bratton, 1987; Namara et al., 2010) have argued that declining agricultural productivity among smallholder farmers in Africa remains a major bottleneck in the development of the continent. Unganai (1993) indicates that about 60% of the southern African region is semi-arid or arid and suffers from periodic droughts. In addition, World Bank (2003) notes that agricultural production is dominated by rain-fed agriculture and irrigation systems are limited. This is compounded by the scarcity and poor management of irrigation water resources. Water scarcity in agriculture has large impacts on the population, especially in rural areas, where more than 60 percent of the population are engaged in agriculture which represents their main source of food and income (FAO, 2008). On the macroeconomic level, agricultural share of the GDP is about 37 percent and 75 percent of the export value is generated from the agricultural sector globally. To this effect, management of agricultural water particularly in rain-fed systems remains imperative for improved farm level yields because the bulk of the food comes from rain-fed agriculture (FAO, 2008; Namara et al., 2010). However, increasing water scarcity and poor accessibility may become a limiting factor not only for agricultural production and the welfare of rural population but also for the entire economy. Improving the management of water resources and an efficient use of water by all sectors, including agricultural production, are therefore important if the welfare and health of the population, particularly in rural areas, are to be maintained and improved (Nyong & Kanaroglou, 1999).

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Tan, Elaine S. "Beyond cliometrics : essays in the new institutional economic history." Thesis, University of Cambridge, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270850.

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Zlygosteva, Kseniia. "Institutional theory and local economic development policies: A case study of Stockholm municipality’s new Business Policy." Thesis, Stockholms universitet, Kulturgeografiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-182725.

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The explorative case study aims to understand how the reform of business support and development undergoing in Stockholm municipality addresses existing institutions, and to what extent does the institutional context have the potential to adopt and sustain the change. Two case studies, Högdalen industrial area and Årsta wholesale center, illustrate how local economic development is organized in practice. A new policy document, Näringslivspolicy, is analyzed, along with interviews with key public and private agents. Two institutional theoretical frameworks are used: a dynamic perspective on the interaction between regulations and institutions and the concept of institutional thickness. Findings indicate that the examined reform is an example of institutional policymaking as it addresses institutional foundations underlying behavioral practices. Furthermore, empirical evidence shows that the City of Stockholm intends to adopt a place- and problem-based approach to local economic development, but its organizational forms are not specified at this stage. Findings illustrate (not exhaustively) factors of efficient external collaboration that reflect those in recent literature and can be used in future policy revisions. The success of the initiated reform might provide the fundament for improvements in future local economic development initiatives.

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Rea, David Hamish. "Employing contracts : an assessment of the new institutional economic theory of employment contracting." Thesis, University of Cambridge, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621586.

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BENÉR, DANIEL, and SANDRA APPELTOFFT. "Ledarskap och ISO 14001 : En fallstudie om hur ledarskapet påverkas och påverkar ISO 14001." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20768.

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Vi har gjort en fallstudie som utforskar hur ledarskapet påverkar och påverkas vid entillämpning av ISO 14001, samt hur tillämpningen av standarden är utformad påstudiens företag. Analysen har genomförts med hjälp av institutionell teori somteoretisk referensram. Vi kom fram till att ISO 14001 inte leder till eninterorganisatorisk homogenisering mellan olika företag, inomsamhällsplaneringsbranschen som vårt fallföretag agerar i. Vidare fastslog vi även enparadox i utformningen av ISO 14001-systemet hos företaget; otydliga istället förtydliga krav ökar chansen för att behålla certifieringen. Till sists kom vi också framtill att ledarskapets svårighet att kommunicera aktörernas rätt att översätta ISO 14001i sin praktik, beror på att ISO 9001 och ISO 14001 hos vårt fallföretag är utformatsom ett gemensamt system. Där ISO 9001 ligger i fokus. Uppsatsen syfte är att bidratill existerande institutionell teori.
Program: Civilekonomprogrammet

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Kijewski, Kristian, and Mensur Jasarevic. "Lean i hälso- och sjukvården - En studie på två kliniker i Region Jönköpings län." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-58614.

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Bakgrund: Offentliga organisationer har under de senaste decennierna utsatts för förändring, detta till följd av ett ökat krav på effektivitet. Som svar på detta har styrinstrument (management verktyg) från industriella sammanhang hämtats för att bemöta denna effektivitet, ett av dessa verktyg är Lean, som i hälso- och sjukvården fått namnet Lean Healthcare. Lean kan ses vara ett koncept som färdats från tillverkningsindustrin in till hälso- och sjukvården där den översatts, något som medfört att det teoretiska ramverket översättningsmodellen används för att förstå denna översättning i hälso- och sjukvården. Syfte: Syftet med studien är att beskriva och förklara hur olika hälso- och sjukvårdsorganisationer översätter Lean. Detta för att bidra med kunskap om vad Lean står för i hälso- och sjukvården, samt vilka möjligheter och svårigheter som existerar. Metodval: En kvalitativ flerfallstudie har genomförts för att kunna förstår hur Lean översatts i hälso- och sjukvården. Datainsamlingen har genomförts genom semistrukturerade intervjuer på kliniknivå vilket inneburit att vi haft kontakt med läkare, sjuksköterskor, fysiker, specialistsjuksköterskor, barnmorskor samt administrativ ledning. Vi har även tagit del av olika dokument som medfört en bredare förståelse för hur översättningen sett ut. Slutsatser: Vi har sett hur idén, Lean, genomgått olika faser i klinikerna där det översatts till att bli något eget i klinikernas lokala praktiker. Vi kan konstatera att Lean i hälso- och sjukvården blir något som står för effektivitet, processtänk, samarbete och problemlösning, standardisering, visualisering, att ledarna investerar i sina anställda samt mätning och sökande efter överlevnadsgrad. Vidare kan vi konstatera att Lean i hälso- och sjukvården skapar möjligheter då det lett till effektivare behandlingstid, bättre tillgänglighet av personal, förkortade ledtider, förbättrade patientflöden, bättre arbetsmiljö och en bättre struktur. Svårigheter som visat sig uppkomma är att finna balans och anpassning, svårigheter med professioner, svårigheter med koppling till det industriella sammanhanget samt den komplexitet som hälso- och sjukvården består av där oförutsägbara händelser ofta uppstår.
Background and discussion: Public organizations have in recent decades been subjected to change, and this is due to an increased demand for efficiency. The control instrument (management tool) from industrial settings has been taken in response to this efficiency and one of them is Lean, in Healthcare named “Lean Healthcare”. Lean can be seen as an idea that has been translated from the manufacturing industry to healthcare, and the theoretical framework translation model has been used to understand this in this paper. Purpose: The purpose of the study is to describe and explain how different healthcare organizations translate Lean. This is to provide knowledge of what Lean stands for in Healthcare, as well as the difficulties and opportunities that exist. Method: A qualitative case study has been conducted to understand how Lean is translated into Healthcare. Data has been collected through semi-structured interviews at the clinic level, which meant that we had contact with doctors, nurses, physicists, specialist nurses, midwifes and administrative management. We have also taken note of the documents that enabled us to have a broad understanding of how the translation looked which has given us an understanding of the opportunities and difficulties that existed. Conclusions: We have seen how the idea, Lean, has undergone various phases in both of the clinics, where it was translated into something local. We can conclude that Lean in Healthcare is something that stands for efficiency, the process of thinking, collaboration and problem solving, standardization, visualization, leaders investing in their employees, and measurement of quest for survival. Furthermore, we note that Lean in Healthcare creates opportunities as it leads to more effective treatment, better availability of personnel, shorter lead times, improved patient flow, better work, better structure and a better working environment. Difficulties arise as proven by finding balance and alignment, difficulties with professions, difficulties related to the industrial context and the complexity of healthcare where unpredictable events are common.

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Arvidsson, Ulf, and Emma Ingvarsson. "Den nationella värdegrunden : en kritisk granskning av implementeringen av äldreomsorgens värdegrund i en kommun." Thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-27048.

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The aim of the study was to investigate how a community motivates and ensures the implementation of its values and how this document affected personnel of meaning, vision and daily operations. The study was based on semi-structured interviews, in which nine respondents were interviewed in a city in southern Sweden. Interviews dealt with three different themes, all concerned organization or set of values. The analysis was based partly on how organizations and institutions build up and maintain their legitimacy. The analysis was also explained by the new institutional theory and its concepts isomorphism. In conclusion, the study shows that the concept of value system is very subjective and means different things depending on which profession you belong to. The study also showed that officials of the municipality indicate that the values discussed continuously in operation. This picture did not fit at all agree with the care assistants who considered values almost never discussed. The study also showed that the implementation was not as successful as desired, then no time for reflection was. The study showed that the reason that there was an opportunity to reflect due to the time and resources were too scarce. Throughout officials related concepts in the study more to an organizational plan, when care assistants instead relate everything to the actual meeting with the care recipient. Instead of using values as a benchmark they instead used of the "inner compass" that consists of subjective norms and values.

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Voss, Hinrich. "The foreign direct investment behaviour of Chinese firms : does the 'new institutional theory' approach offer explanatory power?" Thesis, University of Leeds, 2007. http://etheses.whiterose.ac.uk/367/.

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The People's Republic of China has become a major source country for foreign direct investment. The objectives of this research are to identify the determinants of this phenomenon, to identify the international investment strategies pursued by Chinese MNEs, and to evaluate the effect of the domestic and international institutional environments on the determinants, investment strategies and behaviour of Chinese MNEs. Particular emphasis is given to the role of cross-border business and social networks. To address these objectives a novel framework, termed the Chinese outward direct investment regime (or ODIR), is advanced and tested using methodological triangulation techniques. This is done using data obtained from several sources, namely interviews with managers at the headquarters of Chinese MNEs and Chinese government officials, a survey questionnaire distributed to Chinese affiliates in the UK and official FDI data obtained from SAFE and MOFCOM, which are used in two econometric models of global Chinese ODI. The research makes a number of major contributions. First, the ODIR framework is found to have significant explanatory power in a number of key respects, especially in relation to the influence of domestic institutional factors on the internationalisation behaviour of Chinese MNEs. Second, the importance of domestic capital market imperfections as a driver of Chinese ODI is also confirmed. Capital market imperfections as a special application of the internalisation theory (Buckley and Casson, 1976) is argued to explain certain idiosyncratic investment behaviours observed among Chinese firms, especially in relation to host country risk. Third, a number of new proxies for international business research have been developed and applied successfully in models. Fourth, New Institutional Theory, the Stages Theory and the New International Venture theory have all been tested for the first time in relation to Chinese ODI. Of these, New Institutional Theory was found to have greatest explanatory power.

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Capurro, Alejandro. "Comparing agricultural financing in Uruguay and New Zealand." Lincoln University, 2009. http://hdl.handle.net/10182/2344.

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In 2008, New Zealand’s gross domestic product (GDP) was four times the size of Uruguay’s, and its export earnings were five times Uruguay’s. Nevertheless, agricultural products accounted for over 60% of export earnings for both economies. This highlighted the importance that the agricultural sectors of Uruguay and New Zealand had to their respective foreign trade sectors. The success with which both countries’ agricultural sectors solved their financial needs would be influential to their export sectors and overall economies. Through the use of expert interviews, a multiple-case study strategy was employed to carry out a comparative study of the agricultural financing systems of Uruguay and New Zealand. The findings revealed contrasting situations in both countries. Chief among them were the differences encountered in agricultural debt relative to agriculture’s contribution to total GDP in each country. In Uruguay this figure was 26% whereas in New Zealand it amounted to almost 400%. The differences found were largely attributable to the institutional frameworks in place in each country (i.e. the legal and cultural norms that structure political, social and economic interactions), as well as the historical contexts in which the institutions evolved. In Uruguay, the institutional framework limited producers’ possibilities of accessing bank credit due to restrictive central bank regulations. The lack of access to international credit markets by Uruguayan banks due to the country’s unfavourable credit risk rating was an additional factor which limited credit availability. These were largely a result of the financial crisis (and the subsequent recession) that had occurred in the region in 2002. Producers in Uruguay were able to access costlier seasonal capital and some medium-term capital from informal lenders such as cooperatives, processors and input suppliers. Nevertheless, if they required medium and long term credit, Uruguayan farmers needed to deal with the banking system. Furthermore, the high cost of registering mortgages, combined with long-term loan facilities that generally did not go for longer than ten years, resulted in a limited demand for high-volume, long-term credit on producers’ side. Almost the exact opposite situation was found in New Zealand. No great financial turmoil had affected New Zealand since the economic reforms of 1984, in which the economy in general was deregulated. An institutional framework which promoted access to credit, combined with a favourable country credit risk rating which promoted open access to overseas funding for banks, meant that the agricultural sector was able to expand its use of credit uninterruptedly since the early 1990s. Also, in contrast with the Uruguayan case, mortgaging of properties was relatively straightforward and inexpensive, and long term lending could be approved for terms of generally up to 20 years. These factors contributed to the expansion of rural credit in New Zealand. However, New Zealand’s agricultural debt was found to be greatly exposed to one subsector (the dairy farming sector). Moreover, the level of debt of New Zealand’s agricultural sector surpassed its contribution to GDP many times over, which raised doubts concerning the long-term sustainability of that level of debt.

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Eriksson, Sofia, and Malin Norgren. ""Följ oss på Facebook" : - En kvantitativ studie om företags erfarenheter av närvaron på Facebook." Thesis, Uppsala universitet, Sociologiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-225791.

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Företags närvaro på Facebook har under de senaste åren ökat kraftigt. En uppfattning är attföretag, stora som små, har etablerat sig på Facebook för att vara “rätt i tiden”. Detta skapar funderingar kring vilka anledningar som ligger till grund för närvaron och om företagen upplever den gynnsam. Denna studie syftar till att undersöka vilka erfarenheter företag har fått av närvaron på Facebook. Studien syftar även till att se vilka samband som finns mellan företags bakgrund och deras erfarenheter. Denna studie grundar sig i ett nyinstitutionellt perspektiv som förklarar hur organisationer genom olika anpassningsstrategier likriktar sig till sin omgivning för att uppnå legitimitet. Ett kvantitativt tillvägagångssätt har använts där en webbenkät skickades ut till 350 företag närvarande på Facebook. Företagens bakgrund undersöktes genom frågor gällande deras storlek, antal år på Facebook samt främsta anledning till närvaron på Facebook. Företagen besvarade därefter frågor gällande erfarenheter inom fyra olika områden; kundkontakt, intern påverkan, marknadsföring och varumärkesbyggande samt upplevda resultat. Resultaten visar att den främsta anledningen till närvaron på Facebook var att stärka varumärket. De företag som gick med av denna anledning upplever goda erfarenheter av kundkontakt och goda resultat. De företag som däremot etablerat sig på grund av förväntan från omgivningen upplever sämre erfarenheter gällande kundkontakt samt även av marknadsföring och varumärkesbyggande. Det kan förklaras av att de etablerade sig för att anpassa sig efter omgivningen, utan mål och strategier för närvaron. Många företag etablerade sig på Facebook under samma tidsperiod, vilket kan ses som en anpassningsstrategi för att uppnå legitimitet. Resultaten visar också att ju större företagen är desto bättre erfarenheter avkundkontakt och resultat har de. Företagen påverkas även mer internt av närvaron påFacebook ju större de är. Företagens erfarenheter av intern påverkan visar tendenser på att löskoppling skett, och att företagen därmed till stor del bedriver sin kärnverksamhet åtskild från aktiviteterna som sker på Facebook. Majoriteten av företagen anser att det är gynnsamt att närvara på Facebook.
Corporate presence on Facebook has in recent years greatly increased. A view is that both large and small companies have established themselves on Facebook to seem modern andactive. This raises questions concerning the fundamental reasons to companies presence on Facebook, and if they perceive it favorably. This study aims to examine the experiences companies have received through their presence on Facebook. It also aims to see correlations between corporate background and their experiences. This study is based on new institutional theory which explains how organizations through various strategies adapt to their environment in order to achieve legitimacy. A quantitative approach has been used where an online questionnaire was sent to 350 companies present on Facebook. Corporate background was investigated by questions regarding company size, number of years present on Facebook and the foremost reason for their presence. The companies then answered questions regarding experience in four different areas; customer contact, internal influence, marketing and branding and perceived results. The results show that the main reason for the presence on Facebook was to strengthen the company brand. The companies that joined for this reason experience a good record of customer contact and good results. However, the companies which established themselves on Facebook in anticipation from the environment experience apoorer record of customer contact and marketing and branding. This can be explained throughthe possibility that these companies adapt to the environment without any objectives and strategies for their presence. Many companies established themselves on Facebook during the same time period, which can be interpreted as an adaptation strategy to achieve legitimacy.The results also show that the larger the company, the better experiences of customer contactand result. Larger companies are also affected more internally by the presence on Facebook. The companies’ experiences of internal influence show signs that decoupling occurred and that companies are running its core business separate from activities taking place on Facebook. The majority of companies believe that it is favorable to attend on Facebook.

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Gajurel, Hridesh. "Institutional constraints on altruism in the formation of a venture idea." Thesis, Queensland University of Technology, 2016. https://eprints.qut.edu.au/93121/1/Hridesh_Gajurel_Thesis.pdf.

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This thesis is about the social orientation of new venture ideas and how the degree of social orientation is influenced by the entrepreneur's level of altruism, by industry norms, and by nonprofit work experience. Potential entrepreneurs were asked to generate new venture ideas based on 3D-printing and their ideas were rated for degree of social orientation. It was found that while greater altruism leads to more socially-oriented venture ideas, the influence of altruism on the venture idea is constrained by the profit-maximization norm that is prevalent in most industries.

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Lundgren, Anna. "The Openness Buzz : A Study of Openness in Planning, Politics and Political Decision-Making in Sweden from an Institutional Perspective." Doctoral thesis, KTH, Samhällsplanering och miljö, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-214434.

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In today’s society of increased globalization and digitalization openness has become a buzzword. This raises questions about what we mean by openness and how it is interpreted in various contexts. This thesis has two aims; to explore how openness is interpreted in planning, politics and political decision-making, and to develop an analytical tool to assess openness in different contexts. A new institutional theory framework that centers on the interplay between institutions and actors has been used, and three empirical case studies in a Swedish context were conducted to analyze how openness is interpreted in planning in metropolitan regions, in politics through the political parties and in political decision-making in the Stockholm region. The research concludes that openness in planning, politics and political decision-making is interpreted along two inter-linked narrative lines: ’openness to people’ and ’openness to knowledge, information and ideas’. It was more common to talk about peoples’ accessibility to public services and participation in different parts of society (’openness to people’) than to talk about issues of transparency and ’openness to knowledge, information and ideas’. The institutional framework shows how openness is interpreted at different institutional levels. To what degree openness is expressed at different institutional levels vary by context. In planning for instance, openness is mainly interpreted in terms of governance, whereas in politics and political decision-making, openness is interpreted in an inter-play between culture and norms, institutions, governance and practice. The institutional framework complementary context-specific theories and elaborated into an analytical model, was found useful to explain what mechanisms are at play when dealing with openness in planning, politics and political decision-making, and can be applicable in future research of openness in other geographical or organizational contexts.

QC 20170914

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Bawole, Justice. "Local government and NGO relations in Ghana : the paradoxes, rhetoric and the isomorphic forces." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/local-government-and-ngo-relations-in-ghana-the-paradoxes-rhetoric-and-the-isomorphic-forces(03c5035f-0dd1-480e-9b0e-3c7b72d4d9c7).html.

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In recent years, interest in the relations between government and NGOs and the implications of these relations for service delivery in developing countries has surged. This results from the increasing role of NGOs in many facets of development, especially in service delivery and poverty reduction. However, the focus of attention especially among researchers has been on the relations between central government and NGOs. Relations between local government and NGOs have received limited research attention, especially in developing country contexts. To contribute to opening the black box created as a result of the limited research interest, this study investigates the nature, driving forces and the implications of the relations between local government and NGOs for poverty reduction programme implementation in Ghana. The study adopts a qualitative research methodology, a multi-dimensional classification regime and a New Institutional Theoretical lens to investigate the phenomena. The study was conducted adopting semi-structured interviews and mini focus ground discussions; documentary reviews; and participant observations as the key data collection tools to document the nature, driving forces and the implications of local government and NGO relations in Ghana. This study establishes that the relations between local government and NGOs in Ghana are complex but fit into a four-dimensional classification typology of superficial and suspicious cordiality; tokenistic collaboration; friendly foes; and convenient and cautious partnerships. This typology is novel as previous studies have not classified the relations in this way. Further, it finds that a complex mix of forces drive the relations but in different directions - constraining and facilitating directions - contrary to conventional arguments that institutional isomorphic forces drive organisation into homogenisation. It adds that both the positive and the negative forces can be either beneficial or detrimental for poverty reduction programme implementation. In addition, the study establishes that the relations have more diverse implications for poverty reduction programme implementation than just the economic and efficiency arguments dominant in the extant literature. The relations have implications which are social, cultural, organisational, personality and political.

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Willman, Rebecca K. "The conundrum of women's studies as institutional : new niches, undergraduate concerns, and the move towards contemporary feminist theory and action." [Tampa, Fla.] : University of South Florida, 2007. http://purl.fcla.edu/usf/dc/et/SFE0002008.

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Willman, Rebecca K. "The Conundrum of Women’s Studies as Institutional: New Niches, Undergraduate Concerns, and the Move Towards Contemporary Feminist Theory and Action." Scholar Commons, 2007. http://scholarcommons.usf.edu/etd/3861.

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In this thesis I address current debates on the perceived lack of contemporary feminist activism and concerns of Women's Studies as existing within university institutions. I propose that Women's Studies programs and departments serve as locations useful for feminists interested in participating in feminist activism in and beyond the university. By viewing Women's Studies programs and departments as contemporary abeyance structures in feminist movements, I revisit the ways in which debates on differences between second and third wave feminisms have contributed to social change. In doing so, I highlight how the feminist movement maintains itself between upsurges in mass-based visible collective action. I argue that Women's Studies programs and departments are contemporary locations in which the feminist movement continues to raise feminist consciousness, create feminist activists, produce feminist theory, and contribute to social change. Through a series of interviews with Women's Studies undergraduate majors and minors, I discuss the ways in which feminist activism is occurring, and address concerns of contemporary feminists with regards to organizing and focusing their activism. I propose a "matrix of activism," comprised of four pillars in which contemporary activism occurs: structural activism, community activism, discursive activism, and activism of the self. The matrix of activism, including its four pillars, can be utilized in Women's Studies classrooms to clearly discuss how activism is currently done rather than focus on an undefined mass-based feminist movement.

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Arnold, James Keith. "An Ecological Model for Health Policy Review| The Integration of New Institutional and Public Choice Theory for Public Policy Assessment." Thesis, Northcentral University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=3746286.

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Designed as a qualitative multiple-case evaluation, this study assessed the nature of policy congruence in health care organizations by evaluating the relationship of policy implementation strategies in these organizations with policy objectives contained in legislative enactments. The Program of All-Inclusive Care for the Elderly (PACE) was the conduit for this study, and research emphasis focused on how PACE programs attempt to implement policy objectives engrossed in the Patient Protection and Affordable Care Act of 2010 (ACA), even when not specifically required to do so. The problem identified has been that questions of policy consistency with the ACA continue to permeate the discussions surrounding PACE, and its utility as an alternative elder care initiative as contrasted against those concepts promoted in the ACA. The purpose of this research project was to advance theory and the application of theory in policy analysis. No review of PACE had been conducted through a theoretical perspective, and the theories of public choice and new institutionalism served as the theoretical framework which guided this study. Phone interviews of twelve PACE managers were conducted to ascertain organizational response to policies promoted in the ACA. Observational research was conducted at three PACE locations where high levels of policy congruence with the ACA were detected. This was complemented with public record document review which served to triangulate the research project. The study’s key finding is that uncertainty in markets where PACE is located has led most PACE programs to reflect characteristics of mimetic isomorphism. Furthermore, the ACA can be seen as subtly coercive in that regard, whereby PACE managers migrate PACE towards policies promoted in the ACA, and attempt to attain institutional legitimacy through mimetic behavior, which leads to more homogenous health care organizations. This study confirms the utility of public choice theory and new institutional theory in the investigation of public policy, and organizational strategies associated with public policy implementation. Evaluating PACE through public choice and new institutional theory expands the understanding of these theories, and their applicability and utility in evaluating the linkage between the policy theory, promulgation, and implementation processes, and thus, consequent effective governance strategies.

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Weingarten, Anna Klara, and Towe Willows. "Proppen har gått : En analys av diskursen kring Kultursamverkansmodellen." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-19307.

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This essay aims to map the ideas behind the Swedish cultural reform called Kultursamverkansmodellen, and how the ideas are forming a discourse. Furthermore it examines the social praxis on the three levels that constitutes the model. The three levels are the state, the region and culture creators/civil society. This is a qualitative study based on primary and secondary sources collected on the three levels. The theoretical frame of reference is based on institutional theory, on Michel Foucault‟s lecture on The Discourse of Language, and on New Public Management. When it comes to distribution of the official funds there has been no actual change after the reform, according to our empirical data. There may have been a change in terms of language and work methods. Our data also shows that there is a cumulative view on the concept of culture as an instrument for other parts of the society or other political areas. The culture does not stand independently; it is given the right to exist through the cause of something else.

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Ellis, Andy. "An exploration of New Institutional Economics for the strategic analysis of e-business with reference to transformational change." Thesis, Brunel University, 2006. http://bura.brunel.ac.uk/handle/2438/699.

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This research applies institutional economics theory to management challenges arising in connection with e-business related transformational change. The research was carried out in response to widely recognised problems in managing IT-enabled change in complex organisations. A cyclic approach builds researcher competence in both the chosen theory, New Institutional Economics (NIE), and its application through a series of four contrasting case studies. The case situations, which derive from the researcher’s work as a technology management consultant, are treated as action research experiments which investigate e-business related transformational change in financial services, retail and government settings. A constructivist stance is adopted within the case situations with the researcher acting as a participant observer. Reflective practice is used to improve the experimental method for the case studies through the course of the research, leading to the use of participatory action research (PAR) for the final case. A literature review of NIE shows it to be loosely defined as a theory, so an analytic NIE framework is created to provide a cognitive model. This model is then modified and extended to produce a final theoretical framework. In parallel, a conceptual map of NIE is created from the research as a practical aid to illustrate NIE concepts and linkages. These two models, the theoretical framework and the conceptual map, evolve through the four case situations which were selected from a range of e-business consulting opportunities available to the researcher over the period of the research. The second case study drives the main development of the two models and draws out the necessary and complementary contributions of both transaction cost economics (TCE) and agency theory (AT) as parts of NIE, neither of which is sufficient on its own. The final case study demonstrates application to practice. The overall sequence of case studies shows the researcher’s cognitive growth from being a novice in the theory and its application in the first case through to a level of proficiency in applying NIE to the rigours of e-business practice in the final case. The research makes several contributions to knowledge. It makes a significant methodological contribution by bringing research methods developed for other forms of professional practice to the management discipline. It also makes a significant contribution to theoretical knowledge. It develops two theoretical models of NIE – a conceptual map and a theoretical framework – which present a way of linking NIE concepts in a meaningful way, and a structure by which NIE can be used in the analysis of highly complex organisational situations. These models clarify the complementary roles of TCE and AT, and indicate a reason why so many studies limited to TCE alone have been inconclusive. Applying NIE to the rigours of e-business management produces, in turn, a contribution to IT strategy formulation. The research makes a practical contribution by showing how NIE can be applied to e-business practice, subject to a number of significant caveats. NIE, as a descriptive theory, is shown to provide a powerful conceptual framework when combined with PAR, although both require deep knowledge and skill. In particular, adopting PAR as a case study method depends on an experienced, skilled and committed practitioner for its effective use. Finally, the research finds that NIE’s strengths as a framework for strategic analysis of large scale and complex e-business situations involving transformational change, which make it unduly sophisticated for less challenging situations, mean that NIE is suited to use by highly skilled, specialist consultants rather than by general managers.

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Hultengren, Backa Catarina, and Tove Svedberg. "Barn i separationskonflikt : profesionellas perspektiv." Thesis, Högskolan i Gävle, Avdelningen för socialt arbete och psykologi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20475.

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Syftet med denna studie har varit att undersöka och jämföra hur fyra professionella inom olika människovårdande yrkesgrupper uppfattar sina möjligheter att uppmärksamma och hjälpa barn som upplever föräldrars konflikter med anledning av separation. Studien har genomförts med hjälp av en kvalitativ metod genom att intervjua en: skolkurator, skolpsykolog, samordnare och familjerättssekreterare. De teoretiska utgångspunkter vi använt oss av är professionsteori med begreppen jurisdiktion och handlingsutrymme samt nyinstitutionell teori inbegripande begreppet organisatoriskt fält. Utifrån dessa teorier och begrepp har vi undersökt och jämfört hur en skolkurator, en skolpsykolog, en samordnare och en familjerättssekreterare enskilt och i jämförelse med varandra beskriver sitt arbeta, om problematiken framkommer i yrkesgruppernas arbete samt hur de arbetar i möten med barn. Alla informanter beskriver att barn kan må dåligt av föräldrars konflikt med anledning av separation. I vissa fall, och i olika utsträckning kan detta komma till uttryck i mötet med de professionella i studien. De uttryck hos barnen som lyfts fram i studien är dåligt mående, beteendeproblem, koncentrationssvårigheter och försämrade skolprestationer. Representanterna från de olika professionerna har olika förutsättningar att hjälpa dessa barn beroende på deras olika utgångspunkter och arbetsuppgifter
The purpose of this qualitative study is to examine and compare how professionals in four groups in Human Services perceive their possibilities to see, understand and help children who experience parental conflicts due to separation. A qualitative method has been used, where the selection of participants was made through appropriate sampling. The theoretical basis applied involves professional theory with the concepts jurisdiction and scope for action, as well as new institutional theory including the concept organizational field. Based on these theories and concepts we have examined and compared how the professionals from four occuapational groups; school counselor, school psychologist, coordinator and secretary of family law, individually and in comparison with each other, describe their work with this type of problems and how they act in meetings with children. The results show that the professionals have the experience that children may feel bad about the conflict between their parents in connection with separation. In some cases, and to a varying extent, this may be expressed in meetings with the professional groups in the study. The reactions of the children highlighted in the study are bad mood, behavioral problems, difficulty to concentrate and deteriorating school performance. The professionals from the different professional groups, depending on their jurisdiction and scope for action, have different abilities to help the children showing these reactions.

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Major, Maria Joao Martins Ferreira. "The impact of the liberalisation of the Portuguese telecommunications industry upon Marconi's management accounting system : : activity -based costing and new institutional theory." Thesis, University of Manchester, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488204.

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Brunnstedt, Felix. "The institutional environments impact on sales at an engineering consultancy firm : The institutional environments impact on sales at an engineering consultancy firm." Thesis, Uppsala universitet, Industriell teknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388683.

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This thesis uses a case study approach and investigates how the institutional environment has an impact on decision making regarding sales within three departments at WSP Management in Sweden. With the application of neo-institutional frameworks, the study explains how decision making is constrained by the institution and the actors that make up the institutional environment, as well as how a pursuit for stability and legitimacy isolate engineering consultant companies from other sectors within the market. The study concludes that the institutional environments inducements have created a sales structure within the departments that is solely focused on the public sector and acquiring contracts through public procurement. This sales structure is heavily imprinted within the departments and has created a culture where employees rely in department management to solely sell their services to potential customers. The success and efficiency within this institutional environment has made it that the departments key performance indicator-demands from upper the upper management are based on a sales structure that requires little or no proactive sales. The inducements within the regulative institutional environment thus has a big impact on their decision making when they are trying to maintain a financial stability in relation to the company’s upper management. With the current structure they have been placed in an institutional comfort zone in which they will be stuck within if no change is made.

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Almasaraa, Areej, and Jessica Björk. "Att bryta ett kriminellt beteende hos ungdomar : En kvalitativ studie om socialarbetares metoder och val av metoder." Thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-36703.

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The purpose of this study is to search and analyze different logics that operators use in the work of helping juvenile delinquents to break their criminal behavior. New institutional theory is used in this study to analyze the results. The study was conducted through qualitative interviews of six professionals in two municipalities which work with juvenile delinquency. There are two questions that we want to address in this study. The first one is what methods the social workers are using in two middle large municipalities to help youth to brake there criminal behavior. The other question is what logics are behind the social workers work so that juvenile delinquency can break their criminal behavior.This study showed that different programs are used by social workers and that the social workers logics are important in choosing what program or treatment they are going to give the young adults so that they can break their criminal behavior. The result also showed that the social workers in two municipalities work with multiple operators such as schools and police to create a network around the youth in difficult situations.

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Kisanga, Neema, and Samana Mohammad. "Entry mode and institutional conditions to consider when entering a new market : The case of fashion apparel franchising in Germany." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-43960.

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Background: Literature suggests that franchising as an entry mode for internalisation gains more and more popularity. However, existing literature shows many studies concerning franchising do not focus on industries. Hence, very little research is done when it comes to franchising in the low-to-medium cost fashion apparel industry. At the same time, the growing fashion apparel industry is becoming more and more important due to the business opportunity it brings for organisations. In this context, Germany as being the biggest apparel market in Europe is attractive for international organisation to expand to. For entering the German market through the franchising entry mode, the information about underlying market environment and relevant actors play a vital role to reduce risk of encountering uncertain obstacles in the process. Purpose: Entering a new market as a franchisor can be challenging due to different dynamics that can be found in different markets. Therefore, the purpose of this thesis is to explore institutional conditions of the current fashion apparel industry in Germany and to find out which institutions in Germany could help an organisation in terms of information on prevailing conditions, to successfully enter the German market. Method: To attain the purpose of the research, a qualitative approach employing a single case with two embedded units of analysis is used. Purposive sampling is used to select research participants based on their expertise about the topic. The empirical data is collected through semi-structured interviews with 12 participants, which resemble 3 different actors, the German consumers, the German Franchise Association and Tijarat AB, a fashion apparel company seeking to expand to Germany. Supplementary data, such as official governmental and associations website, is used to support the empirical findings. Secondary data is acquired using literature, web sources and legal documents. The empirical findings are analysed with the help of the thematic analysis and the institutional theory as well as the Uppsala internalisation model. Findings: The empirical findings present that there are several normative conditions which depict behaviours and what is considered to be acceptable in the German market. Firstly, there is no franchise fee collected by the franchisor in the fashion apparel industry. Furthermore, brand awareness, consistency, reputation and quality as well as price, design and variety play an important role in the consumer shopping behaviour and decisions. It was also found that there is no specific franchise law but rather a combination of existing legislation, such as the German Civil and Commercial Code, Competition law, Consumer law and Unfair trade law that form the jurisdiction for franchising in Germany.

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Sjöquist, Rafiqui Pernilla. "Evolving economic landscapes : institutions and localized economies in time and space." Doctoral thesis, Handelshögskolan i Stockholm, Samhällsekonomi (S), 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-958.

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Dendler, Leonie. "Sustainability meta labelling : prospects and potential challenges for institutionalisation." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/sustainability-meta-labelling-prospects-and-potential-challenges-for-institutionalisation(bf88cd3c-dc64-4611-bcd7-673cc4cdbf69).html.

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Product labelling schemes have become one of the most prominently used instruments to facilitate more Sustainable Consumption and Production. But with a plethora of labelling schemes having been implemented, many now accuse them of being confusing rather than facilitating. As a result, governments in France, UK and Germany, as well as businesses, such as Walmart, and non-governmental organisations, like WWF, have begun to consider seriously the implementation of some form of ‘Sustainability Meta Label’ that condenses existing product-labels and other communication measures into a more coherent overarching scheme. Yet so far, in depth studies on the potential institutionalisation of a Sustainability Meta Labelling Scheme are missing.Based on case study research of four existing product labelling schemes (EU eco, EU energy, Fairtrade and MSC label), this study addresses this gap by developing a novel theoretical framework to study the causalities behind product labelling institutionalisation processes. Combining theoretical arguments of constructivist institutionalism and institutional entrepreneurship with concepts of legitimacy from the governance and organisational studies literature, this framework establishes the institutionalisation of product labelling schemes as contingent on an interactive legitimacy construction between actors involved in the initiation and organisational structures of a labelling scheme and other actors within the production and consumption system. This construction tends to cluster around aspects of tradition, regulation, charisma, knowledge, consequences, and procedures.By concretizing this framework in the context of the studied cases, it is shown how legitimacy constructions are highly complex and how in particular procedural and consequential legitimacy can give rise to fundamental conflicts. The potentially large scope, focus and area of application of a Sustainability Meta Label with the need to find agreements in regard to the very contested notion of Sustainable Development, seems to make the task of managing such conflicts even more difficult. While the mobilisation of knowledge, traditional, regulatory and charismatic logics can circumvent some of these conflicts, they have also demonstrated to be anything but a silver bullet. In a sense, this study shows that the very issue that is claimed to drive the establishment of a Sustainability Meta Labelling Scheme-the different interpretations of the Sustainable Development concept through different product labels-might in fact pose one of the main challenges for its institutionalisation and effectiveness in facilitating more Sustainable Consumption and Production.With these findings this study makes important contributions not only to an increasingly prominent policy making discussion but also to the wider product labelling and new institutional literature. After further empirical testing, the developed theoretical framework could guide future research into the institutionalisation of product labelling schemes and potentially also other ordering mechanisms. While the focus of this study is on commonalities across product labelling schemes such further research could especially expand on how micro, meso, and macro level factors can shape institutionalisation processes in diverse ways.

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Li, Linjie. "Toward a new model : integration of the resource-based view and institutional theory to explain the heterogeneity of MNE's outward FDI strategy and performance." Thesis, Birkbeck (University of London), 2017. http://bbktheses.da.ulcc.ac.uk/221/.

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This thesis develops and tests a new model which integrates the resource-based view (RBV) and institutional theory to explain MNEs, especially emerging economy MNEs’ (EMEs) outward foreign direct investment (OFDI) strategy and performance. Existing literature has highlighted the significance as well as limitations of the RBV and IT in an international business context. Recently scholars argue that the RBV and IT should be combined for better applicability in MNE study. However, so far, there has been no work that comprehensively addresses the following questions: What are the limitations of the RBV and IT in the international business context? What are their boundaries and overlaps for MNE study? In the international business context, why should the RBV and IT be integrated and how can they be integrated to better explain MNEs’ OFDI strategy and performance? In order to fill the above research gaps, this thesis firstly discusses the limitations, boundaries, and integration mechanisms of the RBV and IT in an international business context, based on which, a new model integrating the RBV and IT is developed to explain/predict MNEs, especially EMEs’ OFDI strategy and performance. Theoretical propositions are proposed in the theory-building chapter (chapter 2). To test the above new model, three specific empirical studies (chapters 3, 4 and 5) are conducted. As a baseline of the model, chapter 3 examines how MNEs’ resources, institutional conditions and OFDI strategies affect their performance directly and separately. Specially, controlling for EMEs’ self-selection into the global investment market, chapter 3 investigates how EMEs’ resources, institutional conditions, and OFDI strategies affect their productivity gain from OFDI. The propensity-score matching and difference-in-difference (DID) approaches are combined to test the theoretical framework, utilizing unique data on Chinese manufacturing firms over the sample period 2002–2008. The results provide insights into this topic by indicating that EMEs without state ownership but with stronger absorptive capability gain higher and sustainable productivity effects. Such gains are lagged if merger and acquisition (M&A) are employed as an entry strategy, and gains are higher for EMEs investing in developed than in less developed countries. Policy and managerial implications are discussed. Chapters 4 and 5 investigate the determinants and impact of MNE subsidiaries’ bribing strategy in corrupt contexts. An analytical framework is built based on an integration of institutional and resource-based constructs, and tested using firm-level data from 2210 subsidiaries operating in Africa. Controlling for the subsidiaries’ self-selection to bribe, the findings, based on the Tobit, Heckman two-step, OLS and IV regression results, indicate that the heterogeneity of MNE subsidiaries’ resources and perceived corrupt pressures lead to differing bribery strategies in response to host country corruption, and these two variables then interactively moderate the impact of bribery on MNES performance. MNE subsidiaries’ perceived level of host country corruption produces a positive effect on their choice of bribery. But the subsidiaries’ home-country anti-corruption levels and their holding of internationally recognized quality certification (IQC) reduce MNE subsidiaries’ willingness to pay bribes. A more interesting finding is that, after controlling for MNE subsidiaries’ perceived pressures of corruption in host countries, MNE subsidiaries’ home-country anti-corruption levels and MNE subsidiaries’ holding of IQC negatively moderate bribery’s effectiveness on performance. Theoretical and managerial implications of the findings are discussed.

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Backlund, Rambaree Brita. "Contextualising Constructions of Corporate Social Responsibility : Social Embeddedness in Discourse and Institutional Contexts." Doctoral thesis, Stockholms universitet, Sociologiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-136009.

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‘Corporate social responsibility’ (CSR) and ‘socially responsible investment’ (SRI) have become predominant frameworks connecting business to society that have spread across the globe. They comprise a shared set of ideas and practices, such as those promoted in global reporting standards and by international organisations such as the UN Global Compact. Nonetheless, both are constructed and reproduced by companies in relation to context-specific social institutions, including norms and conventions shaping company engagement in social issues. Using a neo-institutionalist theoretical framework, the thesis examines constructions of social responsibility in discourse and within institutional contexts, across regions that are not often compared in the research terrain: two West European welfare states (Sweden and the UK) and two emerging African economies (South Africa and Mauritius). The purpose of the thesis is to add to the literature on CSR and SRI with a sociologically informed perspective that is comparative and connects institutional theory with social constructionism and a Foucauldian perspective on power. The thesis analyses how perceptions of CSR and SRI are constructed in relation to the social institutions that encase companies’ engagement with social issues, such as national level welfare configurations and the institution of financial investments. The main argument in this thesis is that CSR and SRI need to be seen as contextually constructed, in discourse and practice, in ways that draw the boundaries and set the conditions for company engagement with social issues. The thesis comprises three articles. Article 1 is a content analysis of company self-reporting on CSR and the article examines how the content given to CSR relates to broader welfare configurations and as such differs in four national settings across the divide between emerging African economies and Western welfare states. Article 2 is a discourse analysis that examines interpretative repertoires occurring in company self-reporting across the same set of four countries. The interpretative repertoires are analysed as discursive practices where power intersects with the production of knowledge on CSR. Article 3 focuses on SRI and examines responsible investing as a form of institutional work that institutional investors engage in. Based on an interview study with institutional investors in Sweden, the article analyses institutional work as a process that has the effect of both institutional creation and maintenance and it connects these institutional processes to the construction of meaning on SRI. In its entirety the thesis contributes a sociological perspective on how prevailing understandings of corporate social responsibility come into being and are reproduced.
Uppfattningar om företags samhällsansvar har begreppsliggjorts i huvudsak genom idéer om ’corporate social responsibility’ (CSR) och ’ansvarsfulla investeringar’. Under de senaste decennierna har dessa begrepp utvecklats till att bli vanligt förkommande och har spridits över världen. Som globala koncept medför de en gemensam uppsättning av idéer och metoder, såsom de som förs fram i internationella standarder för företags CSR rapportering, och utav internationella organisationer såsom FN:s Global Compact. Ändå skiljer de sig åt mellan olika kontexter och är konstruerade och återges av företag i förhållande till sociala sammanhang. Begreppen ges mening i relation till sociala institutioner i form av normer och konventioner som redan omger företag och sociala frågor. Baserat på nyinstitutionell teori undersöker avhandlingen konstruktioner av samhällsansvar och ansvarstagande, i diskurs och i institutionella sammanhang, över regioner som inte ofta jämförs i forskningen kring skillnader i företags samhällsansvar: två Västeuropeiska välfärdsstater (Sverige och Storbritannien) och två tillväxtekonomier i södra Afrika (Sydafrika och Mauritius). Syftet med avhandlingen är att bidra till litteraturen kring CSR och ansvarsfulla investeringar med ett sociologiskt perspektiv som är jämförande och för samman institutionell teori med social konstruktionism och Foucaults perspektiv på makt. Avhandlingen analyserar hur föreställningar om CSR och ansvarsfulla investeringar konstrueras i förhållande till de sociala institutioner som omger företags engagemang i samhällsfrågor, och belyser speciellt vikten av samhällets välfärdssystem och konventioner kring finansiella investeringar som betydelsefulla för dessa begrepp. Huvudargumentet i denna avhandling är att CSR och ansvarsfulla investeringar måste ses som kontextuellt skapade, i diskurs och praxis, på ett sätt som drar gränserna och skapar förutsättningarna för företags engagemang i samhällsfrågor. Avhandlingen omfattar tre artiklar. Artikel 1 är en innehållsanalys av företags självrapportering om CSR och artikeln undersöker hur innehållet som ges till CSR i självrapporteringen relaterar till hur samhället i övrigt hanterar välfärd och sociala frågor. Artikeln visar på hur CSR på så sätt skiljer sig åt mellan fyra olika länder där två är tillväxtekonomier i södra Afrika och två är Västeuropeiska välfärdsstater. Artikel 2 är en diskursanalys som undersöker språkliga repertoarer (interpretative repertoires) som förekommer i företags självrapportering om CSR, i samma uppsättning av fyra länder. Repertoarerna analyseras som tillämpandet av diskurs och de synliggör hur makt är av betydelse i skapandet av diskurser kring CSR. Artikel 3 fokuserar på ansvarfulla investeringar och undersöker detta som en form av aktivt skapande och återskapande av samhällsinstitutioner. Baserat på en intervjustudie med institutionella investerare i Sverige analyseras ansvarfullt investerande som en process som på samma gång innebär både skapande av en ny social institution, ansvarsfulla investeringar, och återskapande av en existerande institution, finansiella investeringar. Skapandet av nya idéer inom ramarna för en existerande institution påverkar innebörden i ansvarsfulla investeringar. I sin helhet bidrar avhandlingen med ett sociologiskt perspektiv på hur uppfattningar om företags samhällsansvar skapas och återskapas.

At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 1: Manuscript. Paper 2: Manuscript. Paper 3: Manuscript.

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Kriukelyte, Erika. "New challenges for transport planning : the institutionalization of mobility as a service in the Stockholm region." Thesis, KTH, Urbana och regionala studier, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-223677.

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The new trends and challenges are transforming the traditional way of thinking and planning transport systems, with concepts like mobility as a service (MaaS) developing as a result of these transformations. Whilst, the concept of MaaS is still considered new, it is attracting attention from both researchers as well as actors involved within the transport sector. Countries are investigating, testing, and developing the MaaS concept, and Sweden is an active participant in this process with leading pilot projects and other initiatives in metropolitan areas of Stockholm and Gothenburg. However, the definition and ideas about this mobility solution are still not fully defined, and it is not clear how the implementation of the new ideas could and should be institutionalized in the real-life practices. Therefore, this thesis explores and discusses the institutionalisation of MaaS in the public sector in the Stockholm region. The theoretical approach of this thesis is based on institutional theory, which is used to guide the collection of data and analysis of the gathered dataset. The study utilises the method of document analysis and semi-structured interviews to collect information and abductive reasoning for further investigation. The empirical analysis draws attention to three overall aspects of ongoing institutionalization of MaaS: 1) the explanation of the process and drivers of it; 2) the emergence of new challenges; 3) and the impact of the institutionalization of MaaS to the public organizations. The final discussion suggests that in the Stockholm region the institutionalisation of MaaS is still nominal and uncertain when considered in general transport planning between the public organisations. However, the actors discussed are in the process of identifying the core challenges and are working to address them. These actions and changes manifest in the transforming roles and positions with the actors' network; in the development of new collaborations; and in the altering of future ambitions in the transport planning and the linkages to the long-term spatial infrastructural planning, which still lacks attention. The study outlines key areas of future research, including issues with the evolving requirements MaaS can bring to the transport infrastructure and the need for short- and long-term analysis of the MaaS impact to the sustainable transport system.
Nya trender och samhällsutmaningar har skapat ett förändringstryck gentemot den traditionella transportplaneringen, vilken i sin tur har banat väg för nya begrepp och lösningar – t ex mobilitet som tjänst (MaaS). MaaS är ett relativt nytt fenomen, som har rönt stor uppmärksamhet bland forskare, myndigheter och privata aktörer inom transportsektorn. Flera länder och stadsregioner undersöker, testar och utvecklar just nu olika typer av MaaS lösningar. Sverige är en aktiv aktör på området, och sjösätter pilotprojekt och andra initiativ bl. a. i storstadsområdena Stockholm och Göteborg. Samtidigt är det fortfarande inte helt tydligt vilken roll MaaS kan ha i det urbana transportsystemet, och det finns betydande osäkerheter gällande hur MaaS skulle kunna genomföras i större skala, i praktiken. I denna uppsats undersöks den pågående institutionaliseringen av mobilitet som tjänst hos aktörer inom offentlig sektor i Stockholmsregionen. Uppsatsen grundas i institutionell teori, som tillämpas i en analys av policydokument och intervjuer med nyckelaktörer från offentliga organisationer inom transportplanering. I den empiriska analysen riktas uppmärksamhet mot tre övergripande aspekter av vikt för den pågående institutionaliseringen av MaaS: 1) viktiga steg och drivkrafter i institutionaliseringsprocessen hittills; 2) samtida utmaningar och problem; 3) konsekvenser för offentliga planeringsaktörer. Studien visar sammantaget på att det pågår en institutionalisering av MaaS i Stockholmregionen, men att den fortfarande är nominell och osäker – inte minst med tanke på den blygsamma roll som MaaS ännu spelar i transportplaneringen som helhet. De nyckelaktörer som uppmärksammas är emellertid redan på väg att identifiera och ta sig an de utmaningar som de har mött hittills, där de svåraste rör förändringen av roller och positioner, behov av att utveckla nya samarbeten samt förändrade ambitioner och mål för transportplaneringen i stort där konsekvenserna för långsiktig infrastrukturplanering fortfarande inte uppmärksammas i någon större utsträckning. Studien identifierar ett antal problem som behöver undersökas ytterligare, t ex konsekvenserna av MaaS för långsiktig transportinfrastrukturplanering och behovet av kort- och långsiktiga analyser av vad MaaS kan bidra med i arbetet för ett långsiktigt hållbart transportsystem.

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Mercier, Grégoire. "La comptabilité analytique hospitalière : entre efficience et légitimation." Thesis, Montpellier 1, 2012. http://www.theses.fr/2012MON10022/document.

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Les récentes réformes inspirées de la nouvelle gestion publique font de la comptabilité analytique hospitalière une pièce maîtresse du financement et de la gouvernance des établissements de soins français. Les coûts unitaires par séjour alimentent en effet à la fois le processus d'élaboration des tarifs et les nouveaux instruments de gestion supposés améliorer l'efficience hospitalière. Ce travail confronte la comptabilité analytique en vigueur à une méthode basée sur les activités pour calculer les coûts unitaires d'un échantillon de 2130 interventions chirurgicales réalisées consécutivement au CHU de Montpellier en 2009. Il montre que les deux méthodes sont discordantes et que, en outre, la méthode actuelle reflète mal la complexité réelle de la prise en charge des patients au bloc opératoire. La théorie néoinstitutionnelle suggère que le développement de la comptabilité analytique hospitalière, structure organisationnelle formelle, est un processus isomorphique par lequel les établissements de santé internalisent le mythe rationalisé du calcul des coûts des séjours. Pour pouvoir répondre aux contraintes et à la complexité du réel, un certain degré de découplage entre cette comptabilité et l'activité réelle apparaît. La comptabilité analytique ne serait donc plus seulement un instrument au service de l'efficience des hôpitaux mais aussi un facteur de légitimation au sein d'un environnement fortement institutionnalisé. Dès lors se pose la question de la pertinence des tarifs et des outils de gestion alimentés par ces coûts unitaires au regard des objectifs poursuivis
Consequently to the recent implementation of NPM-inspired reforms, cost accounting plays a key role in financing and governance of French hospitals. Calculating unit costs per hospital stay is indeed the first step in the elaboration of case-based tariffs. Moreover, unit costs are used to develop new management tools aimed at improving hospital efficiency. This study compared the current cost accounting method to an innovative activity-based one for the calculation of the unit costs of 2130 surgical procedures performed consecutively at the University Hospital of Montpellier in 2009. The results show a poor agreement between both methods. In addition, the current method fails to accurately reflect the real complexity of the management of patients in the operating room. New institutionalism suggests that the development of hospital cost accounting (a formal organizational structure) results from an isomorphic process by which health care institutions internalize the rationalized myth of unit cost calculation. In order to address the constraints and the complexity of reality, a certain degree of decoupling between the accounting and real activity occurs. Hence, cost accounting would not only be an efficiency improvement tool, but also a legitimating factor within a highly institutionalized environment. This raises the issue of the relevance of the tariffs and the management tools based on these unit costs

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Ignacio, Sergio da Silva. "Avaliação da conexão entre as normas e práticas contábeis e fiscais no Brasil." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-10122010-152748/.

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A quebra das barreiras comerciais, o desenvolvimento do mercado de capitais e o aumento constante de capital externo no país impuseram às empresas elaborarem seus demonstrativos à luz de uma linguagem única, capaz de facilitar a comunicação entre os mercados mundiais e, nesse contexto, a convergência contábil, foi a resposta a essa necessidade. No Brasil esse processo iniciou-se, efetivamente, pela promulgação da Lei nº 11.638/2007. A promessa de desvinculação entre as normas contábeis e fiscais, dada pelo artigo 177, § 2º, da referida Lei, demonstra a preocupação em relação à interferência da legislação fiscal sobre as normas e práticas contábeis. Essa preocupação não é apenas uma prerrogativa do Brasil, mas segundo estudos internacionais, a relação entre essas normas é uma característica importante das diferenças contábeis no cenário internacional. Este trabalho busca, além de analise do processo de convergência contábil sob o enfoque da Teoria Institucional, avaliar o grau de conexão entre as normas e práticas contábeis e fiscais através do modelo proposto por Lamb et al. (1998), modificado por Nobes e Schwencke (2006). Inicialmente o estudo analisa o processo de institucionalização das normas internacionais no Brasil, posteriormente avalia a mudança no grau de conexão entre as normas contábeis e fiscais em dois períodos: antes e depois da promulgação da Lei nº 11.638/2007. Pode-se afirmar que a mesma foi reduzida e que, apesar de ainda manter conexões, o esforço para a desvinculação está surtindo efeito. Posteriormente, o modelo foi aplicado nos demonstrativos contábeis da empresa Gerdau S. A.. Essa aplicação possibilitou identificar se as normas a existência de uma situação até então não identificada, a adoção de normas fiscais em detrimento a uma norma específica contábil. Identificamos também que, exceto a situação relatada anteriormente, as normas fiscais afetam no mesmo grau tanto as normas quanto as práticas contábeis.
The fall of trade barriers, the development of capital market and the steady increase of foreign capital in the country imposed businesses develop their statements in a universal language that facilitates communication between global markets and in this context, accounting convergence was a result to this necessity. In Brazil this process began, indeed, by the promulgation of Law 11.638/07. The promise of separation between the accounting and tax rules, amended in 177 Article, Paragraph 2 of that Act, demonstrates the concern about the interference of tax legislations on the rules and accounting practices. This concern is not only a prerogative of Brazil, but according to international studies, the relationship between these standards is an important characteristic of accounting differences on the international scene. This paper identifies which is the level of connection between the accounting rules and practices and tax rules through a model proposed by Lamb et al. (1998), and modified by Nobes and Schwencke (2006). Initially, the study identifies the changes in the degree of connection between the accounting and tax rules in two periods: before and after the promulgation of Law 11.638/07. We can say that the same was reduced and although still maintaining connections, the effort to untie is getting some effects. Subsequently, the model was applied to the financial statements of the Company Gerdau S. A. This test identified the existence of a situations not previously identified, the adoption of tax rules over a specific accounting standard. We also identified that, except the situation reported before, the tax rules affect both in the same degree as the accounting standard.

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Batte, Piran, and Zagros Isik. "IFRS 15 - Den nya intäktsstandarden för avtal med kunder : Implementeringen av den nya intäktsstandarden IFRS 15." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-36453.

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Title: IFRS 15- The new revenue recognition standard from contracts with customers. Level: Student thesis, final assignment for Bachelor Degree in Business Administration Author: Piran Batte and Zagros Isik Supervisor: Jean-Claude Mutiganda and Pär Vilhelmson Date: 2021 – June Aim: The study aims to examine how listed companies in Sweden are affected by institutional pressures in the implementation of IFRS 15 and what organizational changes the revenue standard entails. Method: The study examines listed companies in the construction and real estate industry in the Swedish market that have implemented IFRS 15 in their revenue recognition. The study is characterized by a qualitative research approach that produced data through semi-structured interviews and literary sources which were then analyzed via coding and thematic analyzes presented in tabular form. Result & Conclusions: The results presented in the study show that the examined companies are affected by the isomorphic factors arising from the new institutional theory in the adoption and transition to IFRS 15. The companies are strongly influenced by a mandatory isomorphism as they are listed and are thus legally obliged to comply with IFRS standards. The companies are also characterized by an imitating isomorphism in the form of cooperation with competing companies because of uncertainty regarding the handling of the new standard. A normative isomorphism has been of a lesser degree. The results show no significant changes in the company's internal operations around their internal controls, IT systems and contract design, however, these have been permeated by high workload in the early phase of the implementation process of the standard. All companies felt an overestimated effect of the standard on its internal operations. Contribution of the thesis: The study fills the existing gap around research on IFRS 15 and its impact on listed companies that are in the Swedish market. The study contributes to the new institutional theory by showing how companies experience pressure from society and norm-setting bodies. The theoretical contribution shows that mandatory and mimicking isomorphism has affected companies in the implementation of IFRS 15. Compliance with laws and advice as well as taking inspiration and collaborating with other companies have been demonstrated. The practical contribution is that companies tend to act under pressure from the environment in the goal of achieving legitimacy. Suggestions for future research: As the companies examined in this study have been in the construction and real estate industry, a proposal for future research may be to study other listed companies that have adopted IFRS 15 as a revenue standard. Key words: IFRS 15, Organizational Change, Implementation, New Institutional Theory, IASB, Internal Controls, IT Systems, Contract Design and Work Tasks.
Titel: IFRS 15 – Den nya intäktsstandarden för avtal med kunder Nivå: Examensarbete på Grundnivå (kandidatexamen) i ämnet företagsekonomi Författare: Piran Batte och Zagros Isik Handledare: Jean-Claude Mutiganda och Pär Vilhelmson Datum: 2021 – Juni Syfte: Studien syftar till att undersöka hur börsnoterade företag i Sverige påverkas av institutionella påtryckningar vid implementeringen av IFRS 15 samt vilka organisationsförändringar intäktsstandarden medför. Metod: Studien undersöker börsnoterade företag inom bygg -och fastighetsbranschen på den svenska marknaden som implementerat IFRS 15 i sin intäktsredovisning. Studien präglas av en kvalitativ forskningsansats som samlat in data genom semistrukturerade intervjuer och litterära källor som sedan analyserats via kodningar och tematiska analyser som presenterats i tabellform. Urvalet består av tio respondenter Resultat & slutsats: Resultaten som framställs i studien visar att de undersökta företagen påverkas av de isomorfa faktorerna som härrör den ny institutionella teorin vid antagandet och övergången till IFRS 15. Företagen påverkas starkt av en tvingande isomorfism då dessa är börsnoterade och är således lagenligt skyldiga att följa IFRS-regelverken. Företagen präglas även av en härmande isomorfism i form av samarbete med konkurrerande företag till följd av ovisshet kring hanteringen av den nya standarden. En normativ isomorfism har varit av mindre grad. Resultatet visar inga påtagliga förändringar på företagens interna verksamhet kring dess interna kontroller, IT-system och kontraktsutformning dock har dessa genomsyrats av en hög arbetsbörda vid en tidig fas av implementeringsprocessen av standarden. Samtliga företag kände en överskattad effekt av standarden på dess interna verksamheter. Examensarbetets bidrag: Studien fyller det existerande gapet kring forskning om IFRS 15 och dess påverkan på börsnoterade företag som befinner sig på den svenska marknaden. Studien bidrar till den ny institutionella teorin genom att visa hur företag påverkas av påtryckningar från samhället och normgivningsorgan. Det teoretiska bidraget visar att tvingande och härmande isomorfism har påverkat företag i implementeringen av IFRS 15. Att följa lagar och rådgivning samt att ta inspiration och samarbeta med andra företag har påvisats. Det praktiska bidraget är att företagen tenderar att agera under press från omgivningen i mål om att uppnå legitimitet. Förslag till fortsatt forskning: Då företagen som undersökts i denna studie befunnit sig inom bygg -och fastighetsbranschen kan ett förslag till framtida forskning vara att studera andra branscher ute på börsen som antagit IFRS 15 som intäktsstandard. Nyckelord: IFRS 15, Organisationsförändring, Implementering, New institutional theory, IASB, Interna kontroller, IT-system, Kontraktsutformning och Arbetsuppgifter

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Lima, Letícia de. "As transformações socioeconômicas e ambientais do cultivo de eucalipto e acácia negra no município de Arroio dos Ratos – RS." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/109254.

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A silvicultura é uma atividade que historicamente se fez presente no município de Arroio dos Ratos- RS durante a produção carbonífera. Principalmente nos primeiros anos do séc. XX, o esgotamento das reservas naturais de madeira condicionou a companhia que explorava carvão, a destinar áreas de terra para o plantio de Eucalipto para reposição da madeira utilizada na produção de dormentes e escoras das minas de carvão. O desenvolvimento dos plantios de Eucalipto e Acácia Negra em grande escala surgiram de acordo com uma demanda necessária para atender o mercado consumidor com a produção de madeira em tora para produção de celulose e papel. Inicialmente entre as décadas de 1970 e 1980 aparecem os primeiros cultivos consorciados com a produção da melancia, carro chefe na produção agrícola local. No entanto, o que se tem percebido frente à realidade local é o aumento considerável de propriedades que desenvolviam atividades tradicionais no município e que expandiram áreas dedicadas à Silvicultura. A partir da abordagem da Nova Economia Institucional de Douglas North baseado no estudo das instituições, a presente pesquisa através de um estudo de campo busca compreender quais foram as principais transformações socioeconômicas e ambientais dos cultivos de Eucalipto e Acácia Negra no município de Arroio dos Ratos-RS. O desenvolvimento da Silvicultura é resultante de uma demanda exógena estimulada pela proximidade geográfica da localidade em relação às empresas que compram a produção de madeira visando atender o mercado consumidor nacional e internacional. Sendo assim, a vantagem econômica oferecida ao pecuarista e ao produtor com a ampliação de áreas dedicadas aos plantios, tem propiciado concentração de renda, mudanças na paisagem sem visibilidade e expressão para a constituição do bem-estar social local.
Forestry is an activity that historically has been present in the municipality of Arroio dos Ratos- RS during coal production. Especially in the early years of the Century 20th, the depletion of natural resources conditioned the wood coal company that operated to allocate areas of land for planting Eucalyptus for replacement of the wood used in the production of sleepers and supports from the coal mines. The development of plantations of Eucalyptus and Wattle large scale emerged according to a necessary demand to meet the consumer market with the production of round wood for pulp and paper. Initially, between the 1970's and 1980's, appear the first intercropping with watermelon production, flagship in the local agricultural production. However, what has been seen outside the local reality is the considerable increase of properties that developed traditional activities in the city and expanded areas dedicated to forestry. From the New Institutional Economics of North Douglas approach based on the study of institutions, this research through a field study seeks to understand what were the main socio-economic and environmental transformations that crops of Eucalyptus and Wattle in the municipality of Arroio dos Ratos- RS. Development of Forestry is the result of an exogenous demand stimulated by the geographical proximity of the location in relation to companies that buy wood production in order to meet national and international consumer market. Therefore, the economic advantage offered to the farmer and producer, with the expansion of areas devoted to plantations, has allowed concentration of income, changes in the landscape and no visibility expression for the formation of local social welfare.

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Azevedo, Ricardo Rocha de. "Resistências ao planejamento de resultados e a lógica orçamentária dominante em municípios." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/96/96133/tde-02032017-111312/.

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A tese analisa o processo de mudança no ciclo de gestão de finanças públicas (ciclo PFM) do setor público do país, utilizando a abordagem da sociologia institucional aplicada ao estudo das organizações (teoria organizacional institucional). Alterações legais recentes têm proposto novas regras no ciclo PFM, o que requer mudanças na lógica institucional orçamentária largamente presentes nas organizações do setor público. Esse é o caso da introdução do planejamento de resultados (PBB) no país, que contém uma lógica que conflita com a lógica orçamentária por inputs. Como as lógicas são conflitantes, e desafiam o status quo, os atores na organização passam a resistir às propostas. Consequentemente, a estratégia de implementação de tais reformas acaba por contemplar ajustes de escopo, revisões de prazos de adoção, quase sempre justificadas pelas restrições colocadas pela \'falta de estrutura\' dos municípios. Contrariando tal justificativa, a tese propõe que a baixa adoção das reformas decorre de resistências de natureza institucional, quando lógicas institucionais conflitantes reduzem as chances de adoção das práticas levando ao uso cerimonial quando existe uma fonte de coerção externa. Essa resistência seria reduzida se atores com maior reflexividade percebessem pontos favoráveis na reforma e passassem a apoiar a nova prática, sobretudo se janelas de oportunidade para sensibilização dos demais indivíduos na organização fossem criadas. Foi empregada uma abordagem mixed-method. Iniciou-se com a abordagem qualitativa, pela observação participante em uma prefeitura um município de grande porte do Estado de São Paulo. A observação participante articulada com a teoria institucional sugeriu as hipóteses de que uma maior renovação das equipes que atuam em planejamento e orçamento aumentaria as chances de adoção do PBB, sobretudo na presença de choque exógeno que questionasse a forma como a organização vem operando. As hipóteses foram testadas na parte quantitativa com dados do planejamento de resultado de 639 municípios do Estado de São Paulo para os anos de 2011 e 2015. Os resultados indicam que, para amostra de municípios de São Paulo, a crise fiscal acabou fortalecendo a lógica orçamentária tradicional, supostamente pela pressão de obter respostas de curto-prazo. Ainda, observa-se a presença generalizada de uso cerimonial da prática do PBB em algum nível. Em alguns casos, mais de 40% dos indicadores de desempenho e metas não possuem qualquer valor informacional. Por fim, observado pelo uso cerimonial da prática, são discutidos alguns fatores que poderiam ter potencializado o baixo nível de institucionalização da nova prática orçamentária. Entre tais fatores estão o modelo de adoção do PBB adotado desde 2002 e a ausência de um patrocinador da reforma presente no processo de difusão, enfraquecendo a etapa de teorização a favor da reforma.
The thesis analyzes the process of change in public finances management cycles (PFM cycle) in the country\'s public sector, using an institutional sociology approach applied to the study of organizations. Recent legal changes propose new rules for the PFM cycle that require a change in institutional budgetary logic. This is the case with the introduction of performance based budgeting (PBB) in the country, the logic of which conflicts with a budgetary logic based on inputs. Since the logics are in conflict and challenge the status quo, the actors in organizations come to resist the proposals. Consequently, a strategy to implement such reforms ends up encompassing scope adjustments, revisions to adoption deadlines, and restrictions arising from the lack of municipal structure. Contrary to this justification, the thesis proposes that the low adoption of these reforms stems from resistance of an institutional nature, in which the conflicting institutional logics reduce the chances of adoption of such practices, leading to ceremonial use when there is a source of external coercion. This resistance would be reduced if those of greatest importance in an organization perceived favorable aspects of the reform and thus would come to support the new practice, above all if windows of opportunity to raise the awareness of others in the organization were created. A mixed method approach was employed. It began with a qualitative approach, by observing participants in a city hall of a large municipality in the state of São Paulo. A participant observation articulated with an institutional theory gave rise to the hypotheses that greater renewal for teams that act in planning and budgeting would increase the chances of adopting PBB, especially with the presence of shock that questions the way in which an organization has been operating. The hypotheses were tested quantitatively using performance based budgeting data from 639 municipalities in the state of São Paulo from 2011-2015. The results indicate that, for a set of São Paulo municipalities, a crisis ended up consolidating traditional budgetary logic, supposedly due to pressure to achieve short-term results. We also observed a generalized presence of ceremonial practice of PBB at some level. In some cases, more than 40% of the indicators and targets do not possess informational value. Finally, based on observations of this use of ceremonial practice, we discuss some factors that would have potentiated the low level of institutionalization of the new budgetary practice. Among these values, the PBB adoption model since 2002 and an absence of a sponsor for the reform mean that there is no process of diffusion, thus weakening a theorization stage in favor of the reform.

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Barrañón, Navarro Karen. "Antecedents and consequences of dynamic capabilities in new ventures: an international study." Doctoral thesis, Universitat Autònoma de Barcelona, 2019. http://hdl.handle.net/10803/668201.

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Las capacidades dinámicas son elementos vitales en el emprendimiento y el desarrollo económico debido a sus efectos favorables en el desempeño de las empresas. Sin embargo, las capacidades dinámicas se han estudiado en su mayoría considerando un ángulo organizativo. En consecuencia, los académicos han mostrado interés en comprender este fenómeno, principalmente entre empresas multinacionales o grandes empresas. El objetivo principal de esta investigación es examinar los antecedentes y las consecuencias de las capacidades dinámicas en nuevas empresas dentro de un contexto internacional. Las metodologías aplicadas son cuantitativas y las técnicas estadísticas incluidas en esta tesis son análisis de regresión múltiple y datos de panel, utilizando principalmente datos de Global Entrepreneurship Monitor. Esta base de datos se complementa con otras, como el Fondo Monetario Internacional, los Indicadores de Desarrollo Mundial del Banco Mundial, los Indicadores de Gobernanza Mundial y la Encuesta de Innovación Comunitaria de Eurostat. Desde el punto de vista conceptual, la investigación se enmarca en la teoría de las capacidades dinámicas, la teoría del capital humano, la teoría basada en los recursos, la teoría de la economía institucional y la teoría de la innovación abierta. Los principales hallazgos muestran la evolución de la investigación de capacidades dinámicas y sugerencias para futuras investigaciones; los antecedentes de las capacidades dinámicas; el entorno institucional que afecta a las capacidades dinámicas; el efecto de la innovación abierta en las capacidades dinámicas; y el efecto de las capacidades dinámicas sobre la competitividad. Además, diversos efectos moderadores de las instituciones formales e informales llaman la atención de esta investigación. Así mismo, los resultados apoyan la relación entre capacidades dinámicas y competitividad. Del mismo modo, las contribuciones de esta tesis son en términos de avanzar en el conocimiento de las capacidades dinámicas en nuevas empresas, vinculándolas con el campo del emprendimiento y realizando investigaciones empíricas dentro de un contexto internacional. Específicamente, los hallazgos de la tesis sugieren emprender una investigación adicional con respecto a los antecedentes y las consecuencias de las capacidades dinámicas en nuevas empresas y PYMEs en un contexto internacional. Además, se encontró que las instituciones formales e informales influyen en las capacidades dinámicas (capacidades de emprendimiento) en nuevas empresas. Adicionalmente, la relación entre las instituciones formales y DC (capacidades de emprendimiento) se fortalece cuando las instituciones informales actúan como moderadores. Además, los hallazgos determinan que el capital humano y las instituciones formales influyen en DC (capacidades de detección) en nuevas empresas. Más aún, se observó que la influencia del capital humano sobre el DC (capacidades de detección) es más fuerte cuando las instituciones formales se presentan como moderadores. De la misma manera, los resultados indicaron que el capital humano y las instituciones informales tienen una relación directa con DC (capacidades de aprendizaje) en nuevas empresas. De manera similar, las relaciones indirectas más fuertes entre el capital humano y el DC (capacidades de aprendizaje) se identificaron cuando fueron moderadas por instituciones informales. Por lo demás, los hallazgos expusieron que las capacidades de aprendizaje influyen negativamente en DC (capacidades de detección). En consecuencia, la relación entre las capacidades de aprendizaje y las capacidades de detección se fortalece cuando las instituciones informales moderan la relación. Adicionalmente, los resultados establecieron que los DC (capacidades de detección) tienen una influencia positiva en la competitividad. Asimismo, encontramos un efecto moderador de la eficacia del gobierno de la institución formal en la relación entre DC (capacidades de detección) y la competitividad. Finalmente, desde el punto de vista de los formuladores de políticas, los resultados podrían ser útiles para las políticas gubernamentales que apoyan la mejora de las capacidades dinámicas en nuevas empresas. Además, desde el punto de vista de los profesionales, los empresarios que desarrollan nuevas empresas podrían beneficiarse del conocimiento que destaca la moderación de las instituciones formales e informales.
Dynamic capabilities are vital elements in entrepreneurship and economic development due to their favorable effects on the performance of firms. However, dynamic capabilities have been mostly studied considering an organizational angle. Consequently, scholars have shown interest in understanding this phenomenon mainly among multinational enterprises or large businesses. The main objective of this investigation is to examine the antecedents and consequences of dynamic capabilities in new ventures within an international context. The methodologies applied are quantitative and the statistical techniques included in this thesis are multi-regression analysis and panel data, using mainly Global Entrepreneurship Monitor data. This data base is complemented by others, such as the International Monetary Fund, the World Bank’s World Development Indicators, Worldwide Governance Indicators, and the Eurostat Community Innovation Survey. From the conceptual point of view, the investigation is framed in the dynamic capabilities theory, the human capital theory, the resource-based theory, the institutional economics theory, and the open innovation theory. The main findings show the evolution of dynamic capabilities research and suggestions for future research; the antecedents of dynamic capabilities; the institutional environment that affects dynamic capabilities; the effect of open innovation on dynamic capabilities; and the effect of dynamic capabilities on competitiveness. Additionally, various moderating effects of formal and informal institutions draw the attention of this research. In addition, the results support the relationship between dynamic capabilities and competitiveness. Likewise, the contributions of this thesis are in terms of advancing the knowledge of dynamic capabilities in new ventures, by linking them with the entrepreneurship field and by conducting empirical research within an international context. Specifically, the findings of the thesis suggest undertaking further investigation regarding antecedents and consequences of the dynamic capabilities in new ventures and SMEs in an international context. Also, it was found that formal and informal institutions influence dynamic capabilities (entrepreneurial capabilities) in new ventures. Besides, the relationship between formal institutions and DC (entrepreneurial capabilities) is strengthened when informal institutions act as moderators. Furthermore, the findings determine that human capital and formal institutions influence DC (sensing capabilities) in new ventures. Moreover, it was observed that the influence of human capital over DC (sensing capabilities) is stronger when formal institutions are introduced as moderators. In the same way, the results indicated, that human capital and informal institutions have a direct relationship with DC (learning capabilities) in new ventures. Similarly, indirect stronger relationships between human capital and DC (learning capabilities) were identified when moderated by informal institutions. In addition, the findings exposed that learning capabilities negatively influence DC (sensing capabilities). Correspondingly, the relationship between learning capabilities and sensing capabilities become stronger when informal institutions moderate the relationship. Furthermore, the results established that DC (sensing capabilities) have a positive influence on competitiveness. Likewise, we find a moderating effect of the formal institution government effectiveness in the relationship between DC (sensing capabilities) and competitiveness. Moreover, from a policymaker point of view, the results could be helpful to government policies that support the enhancement of dynamic capabilities in new ventures. Furthermore, from a practitioner point of view, entrepreneurs developing new ventures could benefit from the knowledge that highlights moderations of formal and informal institutions.

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Tegnér, Marcus. "Den hybrida yrkesrollen : En studie om verksamhetschefer inom svensk sjukvård." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-20619.

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De senaste decennierna har sjukvården förändrats. Förändringsarbetet är inspirerat av New Public Management genom införandet av reformer. Teorier och organisatoriska modeller som fungerat bra inom det privata näringslivet har applicerats på organisationer inom den offentliga sektorn, vilket medfört en ökad admininistrativ arbetsbörda. Verksamhetsreformen gjorde det möjligt för andra yrkesgrupper än läkare att ta plats inom högre ledande positioner inom offentlig svensk sjukvård. Förändringarna inom sjukvården har krockat med den medicinska professionen. Läkare som har ett ledningsansvar hamnar i en korsning med ökade krav avseende politik, ekonomi och styrning jämfört med tidigare. Denna studie fokuserade på verksamhetschefer som är läkare, vilket ledde till studiens forskningsfråga: Hur förhåller sig verksamhetschefer till sitt arbete inom offentlig sjukvård? Syftet med studien är att öka förståelsen av hur läkare i en ledande position upplever och relaterar till sin egen arbetssituation inom den svenska sjukvården. Det är en hermeneutisk studie som har en abduktiv forskningsansats. Semi-strukturerade intervjuer har gjorts via telefon med totalt åtta intervjupersoner. Intervjupersonerna har två gemensamma faktorer – de är läkare och verksamhetschefer. Ökade krav på styrning, mätning och admininstration har gjort att verksamhetscheferna upplever att sjukvården blivit mer produktionsbaserad. Fokus på ekonomi har ibland tenderat till att bygga över medicinska prioriteringar. Verksamhetschefens ansvar borde minska och fler stödfunktioner borde implementeras för att underlätta det administrativa arbetet. Alla verksamhetschefer har valt att fortsätta med kliniskt arbete vid sidan av sina övriga uppgifter. Flera personer delegerade även en del administrativa arbetsuppgifter. Möten och personalrelaterade frågor uppfattades vara tidskrävande arbetsuppgifter. Medicinsk kompetens i form av att vara läkare ansågs vara nödvändig för att förstå verksamheten, något som politiker och centrala ledningsfunktioner saknar. Mer makt och inflytande borde förslagsvis flyttas över från politiker till den operativa nivån.

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Lang, Thilo. "Institutional perspectives of local development in Germany and England : a comparative study about regeneration in old industrial towns experiencing decline." Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/3734/.

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This research is about local actors' response to problems of uneven development and unemployment. Policies to combat these problems are usually connected to socio-economic regeneration in England and economic and employment promotion (Wirtschafts- und Beschäftigungsförderung) in Germany. The main result of this project is a description of those factors which support the emergence of local socio-economic initiatives aimed at job creation. Eight social and formal economy initiatives have been examined and the ways in which their emergence has been influenced by institutional factors has been analysed. The role of local actors and forms of governance as well as wider regional and national policy frameworks has been taken into account. Socio-economic initiatives have been defined as non-routine local projects or schemes with the objective of direct job creation. Such initiatives often focus on specific local assets for the formal or the social economy. Socio-economic initiatives are grounded on ideas of local economic development, and the creation of local jobs for local people. The adopted understanding of governance focuses on the processes of decision taking. Thus, this understanding of governance is broadly construed to include the ways in which actors in addition to traditional government manage urban development. The applied understanding of governance lays a focus on 'strategic' forms of decision taking about both long term objectives and short term action linked to socio-economic regeneration. Four old industrial towns in North England and East Germany have been selected for case studies due to their particular socio-economic background. These towns, with between 10.000 and 70.000 inhabitants, are located outside of the main agglomerations and bear central functions for their hinterland. The approach has been comparative, with a focus on examining common themes rather than gaining in-depth knowledge of a single case. Until now, most urban governance studies have analysed the impacts of particular forms of governance such as regeneration partnerships. This project looks at particular initiatives and poses the question to what extent their emergence can be understood as a result of particular forms of governance, local institutional factors or regional and national contexts.
Viele Klein- und Mittelstädte in Ostdeutschland und Nordengland stehen derzeit vor großen Herausforderungen, die durch demographische und ökonomische Umbrüche hervorgerufen worden sind. Insbesondere die altindustriell geprägten Städte außerhalb der großen Agglomerationsräume sind unter Zugzwang, weil ihre ökonomische Basis in Zeiten verschärfter Globalisierungsprozesse nicht mehr wettbewerbsfähig ist. Gleichzeitig können diese Städte nicht von den Standortvorteilen der Agglomerationsräume profitieren und müssen daher eigene Qualitäten entwickeln. Welche Chancen haben diese Städte vor dem Hintergrund anhaltend hoher Arbeitslosenzahlen und stetiger Rationalisierungsprozesse in der lokalen Industrie? Mit welchen Strategien können neue Potenziale erschlossen werden, die die Stadtentwicklung insgesamt voranbringen? Wie gehen Entscheidungsträger mit den Problemen um und inwiefern passen sie aktuelle Entwicklungsstrategien an neue Rahmenbedingungen an? Wie kann die soziale und ökonomische Entwicklung langfristig stabilisiert werden? Welchen Beitrag können dabei lokale Initiativen der Wirtschafts- und Beschäftigungsförderung leisten, und wie können solche Initiativen verstärkt gefördert werden? Diese Fragen stehen im Zentrum der empirischen Arbeit "Institutional perspectives of local development in Germany and England", die anhand von vier altindustriell geprägten Beispielstädten in Nordengland und Ostdeutschland Entstehungsfaktoren dieser Initiativen untersucht. In allen vier Städten gibt es eine Vielzahl lokaler Initiativen der Wirtschafts- und Beschäftigungsförderung (insgesamt über 40). Durch diese Initiativen verändert sich die lokale Wirtschaftsstruktur und wird dadurch weniger anfällig für negative Begleiterscheinungen der Globalisierung. Neben einer direkten Förderung solcher Initiativen liegen entscheidende Unterstützungsfaktoren vor allem im informellen Bereich. So tragen Netzwerke, die auf gemeinsamen Zielen und Wertvorstellungen basieren, maßgeblich zum Erfolg lokaler Initiativen bei. Die Arbeit zeigt dabei, dass für die Entstehung lokaler Initiativen vor allem auch lokale Faktoren ausschlaggebend sind und der Einfluss nationaler Politik letztlich weniger entscheidend ist. Allerdings kann die nationale Ebene wichtige Debatten anstoßen, die dann auch auf die lokale Ebene einwirken. Dies zeigt sich beispielsweise im Bereich der sozialen Ökonomie, wo die größere Zahl an Initiativen in Großbritannien mit einer verstärkten Förderung auf nationaler Ebene einhergeht, wohingegen die geringe Relevanz solcher Initiativen in Deutschland auf eine fehlende nationale Förderung der sozialen Ökonomie zurückgeführt werden kann.

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Melki, Gina, and Patricia Melke. "Institutionaliserade recept i Trafikverket : En kandidatuppsats om kvalitetsstyrning och tjänstedesign." Thesis, Södertörns högskola, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-45761.

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The purpose of the essay is to study why and how the Swedish Transport Administration has applied quality management and service design. This study applies the institutional theory and theory behind New Public Management. Total Quality Management and service design are used as study objects. A qualitative method with an abductive approach has been used. The authors use primary and secondary data, which have been collected through semi-structured interviews and (final) reports from the Swedish Transport Administration. According to the employees and (final) reports, The Swedish Transport administration was motivated to apply quality management due to faults in the facilities, and service design due to lack of railway descriptions. The Swedish Transport Administration's quality management work takes place, among other things, through the four-step principle, the project model and ISO standards when working on railways. The Swedish Transport Administration works with service design from an outside and in perspective, to understand its customers and to create successful outcomes in the organization. This is done by, among other things, introducing service maps and creating value for customers.
Syftet med uppsatsen är att studera varför och hur Trafikverket har tillämpat kvalitetsstyrningsarbete samt tjänstedesignarbete. Denna studie tillämpar den institutionella teorin och teorin bakom New Public Management. Total Quality Management och tjänstedesign används som studieobjekt. En kvalitativ metod med en abduktiv ansats har använts. Författarna använder sig av primär-och sekundärdata, vilka har samlats in genom semistrukturerade intervjuer samt (slut)rapporter från Trafikverket. Enligt de anställda och (slut)rapporterna, motiverades Trafikverket till att tillämpa kvalitetsstyrning på grund av fel i anläggningarna och tjänstedesign på grund av bristande järnvägsbeskrivningar. Trafikverkets kvalitetsstyrningarbete sker bland annat genom fyrstegsprincipen, projektmodellen och ISO standarder vid arbete på järnväg. Trafikverket arbetar med tjänstedesign utifrån ett utifrån- och in perspektiv, för att förstå sina kunder och skapa framgångsrika utfall i organisationen. Detta genom att bland annat införa tjänstekartor och skapa värde för kund.

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Moren, Jan. "Om reformer : En studie av Kvalitetsreformen, Politireform 2000 og Kunnskapsløftet." Doctoral thesis, Karlstads universitet, Avdelningen för arbetsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7318.

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This thesis studies three major reforms in the public sector of Norway. The sectors studied are the police, higher education, and primary schools. The main motive for studying these reforms are of a theoretical nature, the reason to study them is to produce general knowledge about reforms. The study aims to answer two main questions. One is about the possibilities and limitations contained in using reforms to change organizations. The second is about how organizations can promote the ideals of representative democracy. In its efforts to attain answers to these questions the thesis blends empirically-oriented research with aspects of organization theory and political theory. The thesis is divided into four different parts. First, there is a descriptive presentation of the three reforms. Secondly, there is a discussion of various theories of reforms and organizations. The primary aim of this analysis is to illuminate and explain the empirical data, but this discussion should also provide its own answers to the main questions asked in the thesis. Thirdly, these theories are applied to analyze data from the three reforms. And finally, the study concludes with a summary of what general insights about the reforms we are left with after studying the Quality Reform, The Police Reform 2000, and the Knowledge Reform. The study shows that reforms have both policy and content aspects, and that it is important to distinguish between the two in order to analyse and understand them. The policy aspect is that reforms are a strategy for change - they are tools for implementing change in organizations. The content aspect is that reforms have a specific content - they have certain objectives that they want to realize. The study concludes that in order to understand this complex and fascinating phenomenon, we need to understand reforms both as instrumental tools, institutional adaptations and symbols.

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Zhang, Tenghao. "Understanding new venture entry and continuance among Chinese entrepreneurs." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2022. https://ro.ecu.edu.au/theses/2506.

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This doctoral thesis explores the factors that influence the decisions and intentions behind two key stages in the entrepreneurial process, namely, new venture entry and continuance, among entrepreneurs of Chinese origin and Chinese nationality. Using the push and pull framework and incorporating different theoretical perspectives, the thesis comprises three independent studies that investigate socio-economic, institutional, cultural and political determinants contributing to entrepreneurs’ entrepreneurial entry and continuance processes. The three studies explore Chinese entrepreneurs in different challenging situations to contribute to understanding the push and pull forces affecting entrepreneurial decisions and intentions. Building on the middleman minority theory, Study 1 focuses on both venture entry and entrepreneurial continuance stages by exploring Chinese immigrant entrepreneurs in the Asia-Pacific region. Study 2 draws on the underdog entrepreneurship model and examines new venture entry decisions made by internal migrant entrepreneurs in China. Study 3 applies the theory of planned behaviour (TPB) to investigate entrepreneurial continuance intentions among Chinese entrepreneurs in small and medium-sized enterprises (SMEs) during the COVID-19 pandemic. This thesis makes use of both primary and secondary data, as well as archival data, and employs a combination of qualitative and quantitative analytical approaches to show how socio-economic, institutional, cultural and political factors influence entrepreneurial decisions and intentions. The study finds evidence that push and pull factors significantly influence entrepreneurs’ venture creation and continuance decisions or intentions, but the effects vary between different entrepreneurial contexts. This thesis enhances understanding of push and pull dynamics influencing entrepreneurial activities. It also extends knowledge of the relevant theories (i.e., middleman minorities, underdog entrepreneurship, and TPB) as developed and tested in the three studies. The results will help policymakers in the immigration, entrepreneurship and innovation sectors to develop better systems to support international and internal migrant entrepreneurs as well as SME entrepreneurs and their ventures.

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Arleskär, Martin, and Frida Broman. "Kvalitetsstämpeln : Arbetsmiljöarbete som legitimitetsskapare." Thesis, Uppsala universitet, Sociologiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-193239.

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När kraven från omvärlden ökar hittar organisationer nya sätt att vara såväl det mest effektiva som det mest legitima företaget. Detta gäller gentemot kunder, anställda, konkurrenter och samhället i stort. Syftet med denna kandidatuppsats är att med hjälp av nyinstitutionell teori undersöka hur ett kommunalt bostadsbolag jobbar med arbetsmiljö. Fokus ligger på att belysa hur arbetsmiljöarbetet samverkar med legitimitetsskapande faktorer, exempelvis standardisering av arbetsmiljöarbetet. Kandidatuppsatsen är en kvalitativ studie och utgörs av dokumentstudier samt intervjuer. Genom att koda materialet kunde våra frågeställningar besvaras. Våra slutsatser är att bostadsbolaget har ett antal rutiner som pekar på att ett systematiskt arbetsmiljöarbete bedrivs. Vidare utför bostadsbolaget enligt oss en stor del av sitt arbetsmiljöarbete för att upprätthålla sin legitimitet, även om en viss del även utförs av effektivitetsskäl. Införandet av en standard skulle inte nödvändigtvis förändra det praktiska arbetet i någon större grad, men ge ett ökat fokus på arbetsmiljöarbete vilket i sin tur skulle kunna förbättra arbetsmiljöarbetet i organisationen, möjligtvis till priset av ökad administration.
When demands of the surrounding world increase organizations find new ways to be the most effective and legitimate. This applies to customers, employees, competitors and society as a whole. The aim of this bachelor thesis is to investigate how a public housing company1 handle issues concerning the work environment. The focus of this paper is to illustrate how the occupational safety and health work interacts with legitimacy-building factors, for example standardization. To explain this, we use neoinstitutional theory with its concepts we find relevant. This bachelor thesis is a qualitative study, consisting of document studies and interviews. By encoding the material our three initial questions were answered. The conclusions suggest the public housing company retain systematic routines when working with occupational safety and health. Further, according to us, the company executes a large part of their occupational safety and health work in order to maintain its legitimacy, although some is also carried out for reasons of efficiency. The introduction of a occupational health standard would not necessarily cause significant change in the organization's daily work routine, but give an increased focus on occupational health and safety work, which in turn could improve the work environment of the organization. 1 Note that "public housing" in Sweden (allmännyttiga bostadsbolag)not is reserved for people under a certain income level. This form of housing tenure makes up 20% of all homes in Sweden.

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Kim, Kkok ma eum. "Institutional change in e-government : a case study of the Government Policy Life Cycle System (GPLCS) in the Republic of Korea." Thesis, University of Cambridge, 2011. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.609545.

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Удодова, В. І. "Використання неоінституційної теорії для аналізу правового регулювання банківської системи." Thesis, Українська академія банківської справи Національного банку України, 2006. http://essuir.sumdu.edu.ua/handle/123456789/63021.

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Останнє десятиріччя характеризується швидким розвитком вітчизняного неоінституціоналізму, який не тільки освоює західні концептуальні роботи, але і активно використовує неоінституційні ідеї для аналізу української специфіки і сучасних тенденцій. Висновок про те, що українські економічні проблеми мають інституційну основу, стає визнаним. Як об’єкт неоінституційної теорії розглядаються складні проблеми, що допускають використання міждисциплінарного підходу, в тому числі правове регулювання. Воно вивчається підрозділом неоінституціоналізму – економікою права – на базі неокласики, але не традиційного лібералізму. Інтерпретація теореми Коуза містить твердження, що кожне юридичне правило необхідно розглядати як механізм мінімізації трансакційних витрат. Наслідком є доцільність нормативного економічного аналізу права.

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Feldmanis, Josefin, and Katarzyna Rådström. "Unga som hamnar mellan stolarna : Nya gymnasielagen - en osäker och villkorad vistelse i Sverige." Thesis, Linnéuniversitetet, Institutionen för socialt arbete (SA), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-88983.

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The aim of this study was to examine how youths who have a residence permit under the law SFS 2018:756 are handled within the social services in different municipalities in order to contribute with the knowledge about how welfare organizations categorize and organize themselves around this group. The study is based on qualitative interviews with seven social workers divided in a total of six municipalities. Who either possessed knowledge of or meet our target group in their work. We have examined how they handle the needs of housing and financial aid for our target group. In our analysis of the interviews, we have applied a theoretical perspective by using the regulatory, the normative and the culture-cognitive elements of the new institutional theory and legitimacy as a concept as well as Tilly’s (2000) theory of durable inequality where key concepts are categorization and regulatory. Our understanding is that the categorization of our target group within the social services relates to stereotypical beliefs in which the youths do not receive support based on their individual needs, but are handled on the bases of their group affiliation. In the six municipalities we examined, two have been shown to stand out because they handle the youths in the same way as other unaccompanied young people. The results of our study show that there are different risks for the target group, primarily in the municipalities where they receive little support. The risks that arise are further on connected to what the conditions stipulates in the law SFS 2018:756 and partly the consequence of being unaccompanied without social support.

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Lange, Gloria. "Bilanzrecht und Ökonomische Theorie des Rechts- Ansatzpunkte und Überlegungen zum § 249 HGB -." Doctoral thesis, Humboldt-Universität zu Berlin, Juristische Fakultät, 1999. http://dx.doi.org/10.18452/14444.

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Mit zunehmender Globalisierung wird es für deutsche Unternehmen als notwendig angesehen, deutsches Bilanzrecht zu Gunsten internationaler Regeln aufzugeben, um Zugang zu den internationalen Kapitalmärkten zu erhalten. Aber ist das deutsche Bilanzrecht tatsächlich schlechter als internationale Bilanzierungsstandards und sollte es demzufolge an diese ange-paßt werden? Zur Beantwortung dieser Fragen wird versucht, die Ökonomische Theorie des Rechts auf Bilanzierungsregeln anzuwenden, wobei § 249 HGB als typisches Beispiel dient. Es wird ein einfaches Unternehmensmodell in einer neo-institutionalistischen Welt eingeführt, dessen Schwerpunkt auf den Finanzierungsbeziehungen der Unternehmung liegt. Es wird unter-schieden zwischen den finanziellen Beziehungen der Anteilseigner, die das Unternehmen gegründet haben, den Beziehungen zwischen gegenwärtigen und potentiellen Anteilseignern und schließlich der Beziehung von Unternehmung und Banken. Während traditionelle Bilanztheorien oder -ansätze nicht einmal geeignet sind, den § 249 HGB in seiner Gesamtheit zu erklären, gelingt es den neueren Ansätze, die Agency Theorie bzw. die Theorie des Marktver-sagens mit Bilanztheorien verbinden, die Funktionen des § 249 HGB in einzelnen finanziellen Beziehungen zu erklären. Jedoch ist keiner dieser Ansätze in der Lage, die Funktionen des § 249 HGB in allen Beziehungen des Modells auf einmal zu erklären. Durch Anwendung der jüngst entwickelten Neuen Institutionenökonomie, die verschiedene Ansätze miteinander verbindet, gelingt es unter besonderer Berücksichtigung der Ökono-mischen Vertragstheorie alle finanziellen Beziehungen in der Unternehmung und zwischen der Unternehmung und den Finanzmärkten als Verträge zu interpretieren. Dadurch erhalten juristisches Denken und Bilanztheorien einen gemeinsamen Nenner. Verschiedene Ansätze können zu einem umfassenden System verknüpft werden, in welchem die Funktionen des § 249 HGB in den verschie-denen finanziellen Beziehungen positiv analysiert werden können. Die positive Analyse beantwortet jedoch nicht die Frage wie Bilanzierungsregeln ausgestaltet sein sollten. An dieser Stelle kann die Konstitu-tionenökonomie das fehlende Bindeglied darstellen. Sie faßt sämtliche Beziehungen als Ergebnis individueller Verträge zwischen Individuen auf. Alle Regeln können dann normativ analysiert werden, indem gefragt wird, ob sich die Betroffenen für oder gegen die Regel ausgesprochen hätten, wenn sie vorher gefragt worden wären. Hätten sie sich für eine Regel entschieden, dann dient diese Regel ihren Interessen. Ist mehr Wissen verfügbar, kann die Befragung wiederholt werden, und das Ergebnis kann sich zugunsten einer besseren Regel ändern. Es wird als ausreichend angesehen, wenn sich die Betroffenen freiwillig auf abstrakte Regeln einigen, wie die Verfassung. Vergleicht man den Gesellschaftsvertrag, den die Unternehmensgründer schließen, mit der Verfassung, läßt sich zeigen, daß Unterneh-mensgründer unter bestimmten Umständen freiwillig bereit wären, sich auf Regeln wie den § 249 HGB zu einigen. Ob die Einigung zustande kommt, hängt davon ab, wie die Unternehmung finanziert werden soll. Daraus kann geschlossen werden, daß die Besonderheiten des deutschen Bilanzrechts, die der § 249 HGB repräsentiert, nicht einfach aufgegeben werden sollten, nur um Forderungen internationaler Märkte zu folgen. Für bestimmte Unternehmen erfüllen deut-sche Bilanzierungsstandards ihren Zweck und sollten für diese als Option erhalten bleiben.
With the world turning into a global village it is generally considered necessary for German companies to abandon German accounting rules in favor of international standards in order to access money markets. But is German accounting law as laid down in the Handelsgesetzbuch (HGB) really inferior to international standards and should it consequently be adjusted to international rules? To answer these questions it is attempted to apply economic theory of law to accounting rules, using § 249 HGB as a typical example. To this purpose a simple business model in a in a neo-institutional world is introduced where the emphasis is put on different kinds of financial relations. A distinction is made between the financial relations between the shareholders that founded the company, the financial relations between new shareholders and the founders of the company and finally the relationship between the company and banks financing the business. Whereas traditional accounting theories or approaches even fail to fully explain the set of rules put down in § 249 HGB, newer approaches combining agency theory and/or the theory of market failure with accounting theory are able to explain the function of § 249 HGB in one financial relation at a time. However, none of these approaches is applicable to all financial relations as depicted in the model. Using new institutional economics, a recently developed theory combining different other approaches in economics, and putting the emphasis on (economic) contract theory, it is possible to understand all financial relations within a company as well as the financial relations between a company and the money markets as contracts. This way legal thinking and newer accounting theories have a common denominator. Different approaches can be combined to form a comprehensive system. Within this system the functions of § 249 HGB in the model´s different financial relations can be positively analyzed. However, positive analysis does not provide the answer to the question of how German accounting rules should be. This is where constitutional economics may provide the missing link. Constitutional economics interpret all kinds of relationships as individual contracts between human beings. Then any given rule can be normatively analyzed by simply asking the people if they would have voted for or against the rule if they had been asked in advance. If they had voted for the rule then the rule is made the way it serves peoples´ interests best. However, if more knowledge is available the questioning can be repeated and the outcome may change in favor of better rules. It is considered sufficient that people voluntarily agree to a rule on a very abstract level, e.g. to the constitution. If the contract the founders of a company have to agree to is compared to the constitution, it can be shown that the founders of the company might under certain circumstances voluntarily agree to the rules as they are laid down in § 249 HGB. If agreement can be reached depends on the financial plans they have for the company. Therefore it can be concluded that specifics of German accounting law as represented in § 249 HGB should not simply be given up to follow the demands of the international money markets. For certain classes of companies German accounting rules serve their purpose and should at least be kept as an option for these companies.

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Hegart, Ellinor, and Alexander Högberg. "Ny kutym eller ny kostym? : Etableringsreformen ur ett nyinstitutionellt ekonomiskt perspektiv." Thesis, Linköpings universitet, Institutionen för ekonomisk och industriell utveckling, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-101343.

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Syftet med studien är att undersöka måluppfyllelsen av etableringsreformen, som trädde i kraft den 1 december 2010, samt aktören etableringslotsens funktion inom denna reform. Detta görs utifrån de uttalade målsättningarna i regeringens proposition 2009/10:60 Nyanlända invandrares arbetsmarknadsetablering – egenansvar med professionellt stöd. Därutöver belyses vilka hinder som finns för målens uppfyllelse. Studien baseras på rapporter och andra dokument från offentliga myndigheter, vilka bland annat kompletteras med egeninsamlad data. Primärdatan bygger på intervjuer som genomförts med fyra handläggare på Arbetsförmedlingen och fyra etableringslotsar som är verksamma i Linköping och Norrköping, samt en mailintervju med Arbetsförmedlingen på central nivå. Resultaten tolkas utifrån institutionell ekonomisk teori med fokus på teorier av Douglass North.Studien visar bland annat att likvärdigheten av etableringsinsatserna har ökat över landet och att arbetsmarknadsperspektivet är tydligare med Arbetsförmedlingen som huvudansvarig istället för kommunerna. Dock lider etableringsreformen av icke-individanpassade etableringsinsatser och en hög samordningsproblematik. Detta drabbar i slutänden de nyanlända som redan möter höga barriärer vid etablering i det svenska samhället. Även externa faktorer påverkar etableringsarbetet och de möjligheter som ges till de nyanlända. Framförallt är det bostadssituationen som påverkar olika ledtider och begränsar de nyanländas möjligheter till deltagande i etableringsinsatserna.De ekonomiska incitamenten för etableringslotsarna att fylla sin tilltänkta funktion är för låga och fokus från lotsarna läggs på socialt stöd istället för arbetsförberedande insatser för den nyanlände. Innovationer från positiv konkurrens har till stora delar uteblivit. Systemet innehåller även vissa brister som tillåter oseriösa eller opportunistiska etableringslotsar att verka, vilka sänker kvaliteten på etableringsarbetet och försämrar de nyanländas möjligheter till etablering på arbetsmarknaden.
The aim of the study is to assess the compliance between the goals and the results of the Establishment reform, which entered into force on December 1st 2010, and the role of the participant called the Introduction guide. This assessment is done on the basis of the goals in the proposition from the Swedish government 2009/10:60 Nyanlända invandrares arbetsmarknadsetablering – egenansvar med professionellt stöd. In addition the obstacles to achieving the goals are highlighted. The study is based on reports and other documents from public bodies that are supplemented by, amongst others, the primary data of the study. This primary data consists of interviews with four employees at the Public Employment Service and four Introduction guides in Linköping and Norrköping as well as of mail correspondence with the Public Employment Service at a central level. The results are interpreted using New Institutional Economic Theory, focusing on the theories by Douglass North.The study shows, among other things, that the differences between various establishment activities have diminished, and that there is a stronger labour market focus now that the Public Employment Service has taken over the responsibility from the municipalities. However, the Establishment reform does suffer from a lack of individually adapted establishment activities as well from a failure in collaboration and coordination. This ultimately afflicts the new arrivals, which are already facing high barriers while trying to become a part of the Swedish society. External factors also affect the establishment process and the possibilities for new arrivals. It is foremost the living situation that is affecting different lead times and limiting the immigrants possibilities to participate in establishment activities.The economic incentives for the Introduction guides to fill their intended function are too low and the guides are primarily providing social support for the new arrivals instead of labour market oriented activities. Innovations as a result of competition are largely absent. The system contains various flaws that allow for flippant or opportunistic Introduction guides, which in turn lowers the quality of the Establishment work and worsens the new arrivals’ chances of getting established on the labour market.

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Drugge, Marie, and Diana Bernelind. "Arbetet med arbetsgivarvarumärkets attraktivitet : En kvalitativ intervjustudie i tre företag om hur arbetet med "Employer branding" ser ut och implementeras i företag." Thesis, Uppsala universitet, Sociologiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-215740.

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Arbetet med att stärka ett arbetsgivarvarumärkes attraktivitet, både internt och externt, det alltmer välbekanta begreppet “Employer branding”, är ett vanligt förekommande koncept i dagens organisationer. Syftet med studien är att försöka ta reda på vad fenomenet “Employer branding” är och hur organisationer kan bedriva arbetet med att göra sitt arbetsgivarvarumärket attraktiv på den svenska arbetsmarknaden. Tieto, COWI och Klarna AB är de företag som deltar i studien. Begreppen legitimitet och löskoppling från den institutionella- och nyinstitutionella teorin kommer att ligga som teoretisk utgångspunkt för att besvara studiens frågeställningar och syfte. Den metod som har använts är en kvalitativ intervjustudie, där totalt åtta semistrukturerade intervjuer utifrån ett strategiskt urval har genomförts med de tre företagen. För att bearbeta materialet har transkriberingsmetoden använts där vi utgår från en deduktiv ansats och har kodat materialet efter på förhand formulerade begrepp som var ställda i relation till den teoretiska utgångspunkten. Det empiriska materialet visar att alla tre företagen är medvetna om både den interna och framförallt den externa sidan av Employer branding och påstår att de är aktiva i arbetet med att öka attraktiviteten internt inom organisationen såväl som externt.
The work with Employer branding, both external and internal, is a frequent used concept in organizations today. The purpose of our study is to try to find out what the phenomenon of “Employer branding” is and how organizations can pursue efforts to make its employer brand attractive on the Swedish labor market. Tieto, COWI and Klarna AB are the companies participating in our study. The terms legitimacy and loose coupling from the institutional- and new institutional theory is going to be our theoretical base to enable us to answer our questions and purpose of our study. The used method is a qualitative study, where a total of eight semi-structured interviews based on a strategic selection were carried out with the three companies. In order to process the material have transcription-method been used that is based on a deductive approach and the material has been coded after pre-formulated concepts that were made out in relation to the theoretical starting point. The empirical material indicates that all three companies are aware of both the internal and especially the external side of Employer branding and states that they are active in the work to increase attractiveness internally within the organization as well as the extern.

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Hanell, Strand Klara, and Sara Dynesius. "Organisering och styrning av kultursektorn : Kulturutredningens betänkande ur ett institutionellt perspektiv." Thesis, Södertörn University College, School of Business Studies, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2800.

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Syftet med uppsatsen var att studera vilka idéer som ligger till grund för 2009 års Kulturutredning och om den genomsyras av de idéer som inför de administrativa förändringar som kopplas till New Public Management. Detta undersöktes genom en kvalitativ innehållsanalys av Kulturutredningens betänkande. New Public Management (NPM) är en uppsättning idéer om hur man organiserar och styr offentlig verksamhet och har påverkat verksamheter inom bland annat vård, omsorg och skola de senaste decennierna. Dessa idéer innebär ökat fokus på uppföljning och utvärdering samt att kvalitet kopplas till kostnadseffektivitet. Man sätter upp mål, operationaliserar dem till mätbara prestationer som kopplas till finansiering. Vi har tagit ett institutionellt perspektiv på dessa idéer. Reformförslaget som presenteras kan relateras till de idéer som finns inom NPM. Aktörerna är inte medvetna om den institutionella kontexten, utan tror att de handlar rationellt. Vi menar att de har utgått från ett positivistiskt modernistiskt perspektiv.

The purpose of this paper is to examine the ideas behind the rethinking of Sweden’s cultural policy (Kulturutredningen) and if the ideas are related to the abstract management system "New Public Management". In the quest to do this we performed a qualitative content analysis. In the last decades, New Public Management (NPM) has been a popular style in the organization of the Swedish public service. NPM indicates a shift towards an increase of evaluations and control of the public sphere by operational, measureable goals that sets the terms for the financial allowance. In this paper we are trying to understand ideas through an institutional perspective. In our conclusion we describe the reform the rethinking suggests as under influence of NPM-ideas. The rethinking doesn’t recognize its institutional context and the influence of the NPM-ideas. Instead we are asserting that they are suggesting a rational reform. We claim that they have a perception of the world as right and wrong choices, and that one rationally can choose the right.

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Åfeldt, Malin, and Emelie Kunis. "Fredsbaskrarna : samverkan mellan frivilligt socialt arbete och offentlig sektor." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9391.

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The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran’s physical and mental health. The purpose of this study is to qualitatively investigate “The Peace berets”, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government. We investigate their social work with the veterans and their perspective on the cooperation between them and the public sector. The study is based on qualitative interviews with four voluntary workers in the organization. In our analysis we have applied a theoretical perspective from the new institutional theory and the collaboration theory, that enlighten our data collected from the interviews. The result shows, as mentioned above, that the organization has a strong collaboration with the Swedish Armed forces, but not with the social workers which could depend on several facts. One of the reasons could be a result of the reigning confusion concerning the Law concerning the Swedish Armed Forces staff at international military interventions (SFS 2010:449). As a result of the confusion it is uncertain if the Swedish Armed Forces have an utmost responsibility concerning the veterans, which is confirmed by the interviewed persons. As represented in the result, they share different perspectives on whether the utmost responsibility belongs to the Swedish Armed Forces or the commune/ county council where the veteran is domiciled.

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Lindvall, Frida, and Johanna Lindholm. "Centraliserad personalavdelning- bästa verktyget för chefsstöd? : En kvalitativ studie om arbetssituationen relaterat till chefsstödet från personalavdelningen vid Uppsala kommun." Thesis, Uppsala universitet, Sociologiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-216153.

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Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations’ desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources. The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners. The study is based on eight interviews with employees in the department of human resources, first-line managers and human resource managers within the organization. Their experiences of the new organizational model were examined. The study indicates that the managerial support generally is perceived as functioning adequately. The implementation of Ulrich's model, however, appears to have led to decreased knowledge about the activities in the sub-units of the overall organization when the human resource department is centralized. The reorganization also seems to have led to a lack of clarity regarding who is responsible for human resource issues. Raised uncertainties seem to have created subjective interpretations regarding who is responsible for what. The study illustrates, firstly, experiences of the employees of the human resource department of providing management support, and secondly first-line managers' experiences of the support.

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Mavi, Metin, and Enis Yilmaz. "Digitalisering inom redovisningsbranschen : En kvalitativ studie på små redovisningsbyråer." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-36409.

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Syfte: Syftet med denna studie är att undersöka digitaliseringens institutionalisering i små redovisningsbyråer samt dess påverkan på redovisningsprocessen. Metod: Vi har genomfört en kvalitativ studie och en deduktiv forskningsansats har använts. Data samlades in genom semistrukturerade telefonintervjuer och analyserades med hjälp av tematiska analys. Totalt intervjuades tio små redovisningsbyråer. Resultat & slutsats: Digitaliseringens institutionalisering i små redovisningsbyråer kan delvis förklaras av den nyinstitutionella teorins isomorfismer. Dessa institutionella krafter har institutionaliserat digitaliseringen i byråerna i varierande utsträckning. Vi kan konstatera att den tvingande och härmande isomorfismen haft störst påverkan och att den normativa isomorfismen inte påverkat byråerna i lika hög utsträckning. Studien visar att digitaliseringen har påverkat redovisningsprocessens samtliga steg. Processen ser dock fortfarande likadan ut. Digitaliseringen har bara underlättat arbetet. Examensarbetets bidrag: Studien lämnar ett teoretiskt bidrag till den befintliga litteraturen genom att visa att den nyinstitutionella teorins isomorfismer kan förklara hur digitaliseringen har institutionaliserats i små redovisningsbyråer. Studien lämnar ytterligare ett teoretiskt bidrag till den befintliga litteraturen genom att visa att redovisningsprocessens samtliga steg i små redovisningsbyråer har påverkats av digitaliseringen men att processen fortfarande är densamma, det vill säga att konsulten fortfarande utför samma tjänst men att arbetet underlättats. Studiens praktiska bidrag är att små redovisningsbyråer som inte har digitaliserat sin verksamhet bör göra det samt att studenter och nyexaminerade ekonomer bör ha en inblick i hur redovisningsarbetet har påverkats av digitaliseringen. Förslag till fortsatt forskning: Vidare studier kan undersöka digitaliseringens institutionalisering i små företag som upprättar sin redovisning internt samt dess påverkan på redovisningsprocessen i dessa företag.
Aim: The purpose of this study is to investigate the institutionalisation of digitalisation in small accounting firms and the impact it has on the accounting process. Method: We have conducted a qualitative study and a deductive research approach has been used. Data were collected through semi-structured telephone interviews and analyzed using thematic analysis. A total of ten small accounting firms were interviewed. Result & Conclusions: The institutionalisation of digitalisation in small accounting firms can partly be explained by the isomorphisms of the new institutional theory. These institutional forces have institutionalized the digitalisation in the small accounting firms to varying extent. We can state that the coercive and mimetic isomorphism has had the greatest impact and that the normative isomorphism does not affect the small accounting firms to the same extent. The study shows that digitalisation has affected all the steps of the accounting process. However, the process still looks the same. Digitalisation has only facilitated the work. Contribution of the thesis: The study makes a theoretical contribution to the existing literature by showing that the isomorphisms of the new institutional theory can explain how digitalisation has been institutionalized in small accounting firms. The study makes another theoretical contribution to the existing literature by showing that all the steps in the accounting process in small accounting firms have been affected by the digitalisation but that the process continues to be the same, the accountant continues to provide the same service, but the work has been facilitated. The practical contribution of the study is that small accounting firms that have not digitized their business should do so, and that students and newly graduated economists should have an insight into how the accounting work has been affected by digitalisation. Suggestions for future research: Further studies can investigate the institutionalisation of digitalisation in small companies that employs in-house accountants and the impact it has on the accounting process in these companies.

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Dissertations / Theses on the topic 'New institutional theory'

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